United States · Bill · HR
H.R. 5549 (113th)
Pay What You Owe Before You Go Act
Introduced
18 September 2014
Last action
18 September 2014 · Introduced
Status
Referred to the House Committee on Ways and Means.
Sponsors
Rep. Doggett, Lloyd [D-TX-37]
Subjects
Taxation
Source updated
5 December 2025
Summary
Pay What You Owe Before You Go Act - Amends the Internal Revenue Code to require the recapture in subpart F income (i.e., income of a controlled foreign corporation earned outside the United States which is not tax deferred) the accumulated deferred foreign income of such corporation (i.e., the undistributed earnings of the controlled foreign corporation over its undistributed U.S. earnings) for its last taxable year.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
18 September 2014
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
18 September 2014
Introduced
Introduced in House
Source: IntroReferral
18 September 2014
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · 18 September 2014 · Official file
Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 18 September 2014
Introduced in House (PDF)
Introduced in House · EN · 18 September 2014
Introduced in House
summary · EN · 18 September 2014
Sponsors
- Rep. Doggett, Lloyd [D-TX-37] · D · Sponsor
- · hswm00 · Standing
Related records
- related to ← Pay What You Owe Before You Go Act
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/113th-congress/house-bill/5549
- Open data entity: https://api.congress.gov/v3/bill/113/hr/5549
- us · 113-hr-5549 · source updated 5 December 2025