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United States · Bill · HR

H.R. 4985 (113th)

Stop Corporate Expatriation and Invest in America's Infrastructure Act of 2014

referredUnited States· United States Congress· EN

Introduced

26 June 2014

Last action

26 June 2014 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Sen. Van Hollen, Chris [D-MD], SANDER LEVIN, XAVIER BECERRA, Rep. Davis, Danny K. [D-IL-7], Rep. Rangel, Charles B. [D-NY-19], Rep. McDermott, Jim [D-WA-7], Rep. Schwartz, Allyson Y. [D-PA-13], Earl Blumenauer, Rep. Doggett, Lloyd [D-TX-37], JAMES LANGEVIN, Rosa DeLauro, LOUISE SLAUGHTER, Rep. Miller, George [D-CA-7], Carol Shea-Porter, Matt Cartwright, Rep. Schakowsky, Janice D. [D-IL-9], Jared Huffman, PETER DEFAZIO, LUCILLE ROYBAL-ALLARD, Rep. Michaud, Michael H. [D-ME-2], Rep. Garamendi, John [D-CA-8], Sen. Duckworth, Tammy [D-IL], Elizabeth Esty, Alan Lowenthal, Tony Cárdenas, Denny Heck, BOBBY RUSH, Rep. Matsui, Doris O. [D-CA-7], Rep. Pocan, Mark [D-WI-2], RICHARD NOLAN, Albio Sires, Rep. Velázquez, Nydia M. [D-NY-7], JOSE SERRANO, CAROLYN MALONEY, Gerald Connolly, Sen. Welch, Peter [D-VT], Rep. Edwards, Donna F. [D-MD-4], Rep. Courtney, Joe [D-CT-2], Rep. Negrete McLeod, Gloria [D-CA-35], Rep. Horsford, Steven [D-NV-4], Juan Vargas, Del. Norton, Eleanor Holmes [D-DC-At Large], Katherine Clark, Timothy Walz, Paul Tonko, Julia Brownley, Del. Christensen, Donna M. [D-VI-At Large], Rep. Enyart, William L. [D-IL-12]

Subjects

Transport, Taxation

Source updated

10 January 2026

Transport · Taxation

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Summary

Stop Corporate Expatriation and Invest in America's Infrastructure Act of 2014 - Amends the Internal Revenue Code to revise rules for the taxation of inverted corporations (i.e., U.S. corporations that acquire foreign companies to reincorporate in a foreign jurisdiction with income tax rates lower than the United States) to provide that a foreign corporation that acquires the properties of a U.S. corporation or partnership after May 8, 2014, shall be treated as an inverted corporation and thus subject to U.S. taxation if, after such acquisition: (1) it holds more than 50% of the stock of the new entity (expanded affiliated group), or (2) the management or control of the new entity occurs primarily within the United States and the new entity has significant domestic business activities. Authorizes additional appropriations to the Highway Account and Mass Transit Account in the Highway Trust Fund.

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

Timeline

  1. 26 June 2014

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 26 June 2014

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 26 June 2014

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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Sponsors

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Related records

Sources

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