United States · Bill · HR
H.R. 5328 (111th)
International Tax Competitiveness Act of 2010
Introduced
18 May 2010
Last action
18 May 2010 · Introduced
Status
Referred to the House Committee on Ways and Means.
Sponsors
Rep. Doggett, Lloyd [D-TX-37], Rep. McDermott, Jim [D-WA-7], Rep. DeLauro, Rosa L. [D-CT-3], Rep. Stark, Fortney Pete [D-CA-13], Rep. Sánchez, Linda T. [D-CA-38], Rep. Slaughter, Louise McIntosh [D-NY-25]
Subjects
Taxation
Source updated
14 August 2025
Summary
International Tax Competitiveness Act of 2010 - Amends the Internal Revenue Code to: (1) treat foreign corporations that are managed, directly or indirectly, within the United States as domestic corporations for U.S. tax purposes; (2) make certain royalty income and income from intangibles received from a controlled foreign corporation subject to U.S. taxation; (3) repeal tax rules exempting foreign source income attributable to the active conduct of a foreign trade or business from withholding of tax requirements; and (4) revise the tax treatment of property other than stock (i.e., boot) received in connection with a corporate reorganization to provide that such property shall be treated as a taxable dividend.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
18 May 2010
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
18 May 2010
Introduced
Introduced in House
Source: IntroReferral
18 May 2010
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · 18 May 2010 · Download file
Documents
3 official files
Introduced in House (text)
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Introduced in House (text)
Introduced in House · EN · 18 May 2010
Introduced in House (PDF)
Introduced in House · EN · 18 May 2010
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Introduced in House
summary · EN · 18 May 2010
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Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Rep. Doggett, Lloyd [D-TX-37] · D · Sponsor
- Rep. McDermott, Jim [D-WA-7] · D · Sponsor
- Rep. DeLauro, Rosa L. [D-CT-3] · D · Sponsor
- Rep. Stark, Fortney Pete [D-CA-13] · D · Cosponsor
- Rep. Sánchez, Linda T. [D-CA-38] · D · Cosponsor
- Rep. Slaughter, Louise McIntosh [D-NY-25] · D · Cosponsor
- · hswm00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/111th-congress/house-bill/5328
- Open data entity: https://api.congress.gov/v3/bill/111/hr/5328
- us · 111-hr-5328 · source updated 14 August 2025