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United States · Bill · HR

H.R. 4860 (103rd)

Foreign Tax Compliance Act of 1994

referredUnited States· United States Congress· EN

Introduced

29 July 1994

Last action

29 July 1994 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Gephardt, Richard A. [D-MO-3], Rep. Obey, David R. [D-WI-7], Rep. Wheat, Alan [D-MO-5], Rep. Andrews, Thomas H. [D-ME-1], Rep. Frank, Barney [D-MA-4], Rep. Sarpalius, Bill [D-TX-13], Rep. Hughes, William J. [D-NJ-2], Rep. Rahall, Nick J., II [D-WV-3], Rep. Frost, Martin [D-TX-24], Rep. Clay, William (Bill) [D-MO-1], Rep. Kanjorski, Paul E. [D-PA-11], Rep. Barrett, Thomas M. [D-WI-5], Sen. Brown, Sherrod [D-OH], Rep. DeFazio, Peter A. [D-OR-4], Rep. Deutsch, Peter [D-FL-20], Rep. Evans, Lane [D-IL-17], Rep. Filner, Bob [D-CA-51], Rep. Hinchey, Maurice D. [D-NY-22], Sen. Johnson, Tim [D-SD], Rep. Kaptur, Marcy [D-OH-9], Rep. Kleczka, Gerald D. [D-WI-4], Rep. Meek, Carrie P. [D-FL-17], Rep. Poshard, Glenn [D-IL-22], Rep. Stupak, Bart [D-MI-1], Rep. Thurman, Karen L. [D-FL-5], Rep. Vento, Bruce F. [D-MN-4], Rep. Pomeroy, Earl [D-ND-At Large], Rep. Bryant, John W. [D-TX-5], Rep. Torres, Esteban Edward [D-CA-34], Rep. Bonior, David E. [D-MI-10], Rep. Chapman, Jim [D-TX-1], Rep. Visclosky, Peter J. [D-IN-1]

Subjects

Taxation

Source updated

26 August 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Foreign Tax Compliance Act of 1994 - Amends the Internal Revenue Code to include in the taxation of controlled foreign corporations income attributable to imported property. Requires the separate application of limitations on the foreign tax credit for imported property income. Expresses the sense of the Congress that deficit reduction should be achieved in part by eliminating enforcement breakdowns that enable foreign-controlled corporations operating in the United States, and foreign persons investing in the United States, to pay no taxes.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 29 July 1994

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 29 July 1994

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 29 July 1994

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 29 July 1994

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  • Introduced in House (PDF)

    Introduced in House · EN · 29 July 1994

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 29 July 1994

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Sponsors

Related records

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Sources

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