Skip to content
PoliticalRepoPoliticalRepo

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], Rep. Levin, Sander M. [D-MI-12], Rep. Becerra, Xavier [D-CA-34], Rep. Davis, Danny K. [D-IL-7], Rep. Rangel, Charles B. [D-NY-15], Rep. McDermott, Jim [D-WA-7], Rep. Schwartz, Allyson Y. [D-PA-13], Rep. Blumenauer, Earl [D-OR-3], Rep. Doggett, Lloyd [D-TX-37], Rep. Langevin, James R. [D-RI-2], Rep. DeLauro, Rosa L. [D-CT-3], Rep. Slaughter, Louise McIntosh [D-NY-25], Rep. Miller, George [D-CA-11], Rep. Shea-Porter, Carol [D-NH-1], Rep. Cartwright, Matt [D-PA-17], Rep. Schakowsky, Janice D. [D-IL-9], Rep. Huffman, Jared [D-CA-2], Rep. DeFazio, Peter A. [D-OR-4], Rep. Roybal-Allard, Lucille [D-CA-40], Rep. Michaud, Michael H. [D-ME-2], Rep. Garamendi, John [D-CA-8], Sen. Duckworth, Tammy [D-IL], Rep. Esty, Elizabeth H. [D-CT-5], Rep. Lowenthal, Alan S. [D-CA-47], Rep. Cárdenas, Tony [D-CA-29], Rep. Heck, Denny [D-WA-10], Rep. Rush, Bobby L. [D-IL-1], Rep. Matsui, Doris O. [D-CA-7], Rep. Pocan, Mark [D-WI-2], Rep. Nolan, Richard M. [D-MN-8], Rep. Sires, Albio [D-NJ-13], Rep. Velázquez, Nydia M. [D-NY-7], Rep. Serrano, Jose E. [D-NY-15], Rep. Maloney, Carolyn B. [D-NY-12], Rep. Connolly, Gerald E. [D-VA-11], 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], Rep. Vargas, Juan [D-CA-52], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Clark, Katherine M. [D-MA-5], Rep. Walz, Timothy J. [D-MN-1], Rep. Tonko, Paul [D-NY-20], Rep. Brownley, Julia [D-CA-26], 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

Official sourceDownload fileView documentsShare

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)

View fileDownload file

This file cannot be previewed here. Use View or Download.

Leesvertaling

Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Introduced in House (text)

    Introduced in House · EN · 26 June 2014

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 26 June 2014

    ViewDownloadOpen at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Introduced in House

    summary · EN · 26 June 2014

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Showing 48 of 63 sponsors and actors.

Related records

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.