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United States · Bill · S

S. 1355 (104th)

American Jobs and Manufacturing Preservation Act of 1995

openUnited States· United States Congress· EN

Introduced

23 October 1995

Last action

28 February 1996 · Introduced

Status

Sponsor introductory remarks on measure. (CR S1385-1386)

Sponsors

Sen. Dorgan, Byron L. [D-ND], Sen. Daschle, Thomas A. [D-SD], Sen. Conrad, Kent [D-ND], Sen. Levin, Carl [D-MI], Sen. Reid, Harry [D-NV], Sen. Wellstone, Paul D. [D-MN], Sen. Simon, Paul [D-IL], Sen. Feingold, Russell D. [D-WI], Sen. Kennedy, Edward M. [D-MA], Sen. Leahy, Patrick J. [D-VT], Sen. Harkin, Tom [D-IA], Sen. Byrd, Robert C. [D-WV], Sen. Ford, Wendell H. [D-KY], Sen. Kerrey, J. Robert [D-NE], Sen. Bumpers, Dale [D-AR], Sen. Kerry, John F. [D-MA], Sen. Hollings, Ernest F. [D-SC], Sen. Wyden, Ron [D-OR], Sen. Rockefeller, John D., IV [D-WV], Sen. Bryan, Richard H. [D-NV], Sen. Pryor, David H. [D-AR], Sen. Boxer, Barbara [D-CA], Sen. Inouye, Daniel K. [D-HI], Sen. Kohl, Herb [D-WI]

Subjects

Taxation

Source updated

21 August 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

American Jobs and Manufacturing Preservation Act of 1995 - Amends the Internal Revenue Code to include imported property income of a controlled foreign corporation or related person as foreign base company income. Defines imported property income as income from: (1) manufacturing, producing, growing, or extracting imported property; (2) the sale, exchange, or other disposition of imported property; or (3) the lease, rental, or licensing of imported property. Requires the separate application of the limitation on the foreign tax credit on imported property income. Applies the look-thru rules in the case of controlled foreign corporations to such income.

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

Timeline

  1. 23 October 1995

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 23 October 1995

    Introduced

    Sponsor introductory remarks on measure. (CR S15498)

    Source: IntroReferral

  3. 23 October 1995

    Introduced

    Introduced in Senate

    Source: IntroReferral

  4. 28 February 1996

    Introduced

    Sponsor introductory remarks on measure. (CR S1385-1386)

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 23 October 1995

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 23 October 1995

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 23 October 1995

    Open at official source

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Sponsors

Related records

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Sources

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