To amend the Internal Revenue Code of 1986 to prevent corporations from exploiting tax treaties to evade taxation of United States income.

Summary

Amends the Internal Revenue Code to prohibit a reduction under any treaty of the United States of tax withholding for a tax deductible payment made between persons who are members of the same foreign controlled group of entities unless there would be a similar reduction for payments made directly to the foreign parent corporation of such entities.

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

Timeline

1. 5 January 2011

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 5 January 2011

   Introduced

   Introduced in House

   Source: IntroReferral

3. 5 January 2011

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 5 January 2011 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 5 January 2011

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 5 January 2011

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 5 January 2011

  Open at official source

Sponsors

• Lloyd Doggett · D · Sponsor
• Rosa DeLauro · D · Cosponsor
• Rep. Hinchey, Maurice D. [D-NY-22] · D · Cosponsor
• Rep. Jackson, Jesse L., Jr. [D-IL-2] · D · Cosponsor
• Sheila Jackson Lee · D · Cosponsor
• Barbara Lee · D · Cosponsor
• Richard Neal · D · Cosponsor
• Raúl Grijalva · D · Cosponsor
• Rep. Costello, Jerry F. [D-IL-21] · D · Cosponsor
• Rep. Filner, Bob [D-CA-51] · D · Cosponsor
• Janice Schakowsky · D · Cosponsor
• Brad Sherman · D · Cosponsor
• · hswm00 · Standing

Related records

• related to ← Investing in American Innovation Act of 2012