United States · Bill · S
S. 1363 (109th)
A bill to amend the Internal Revenue Code of 1986 to prevent dividends received from corporations in tax havens from receiving a reduced tax rate.
Introduced
30 June 2005
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
14 January 2025
Summary
Amends the Internal Revenue Code to revise the definition of qualified foreign corporation for purposes of qualifying dividends paid by such corporations for preferential tax rates to require that such corporations be created or organized in a foreign country that has a comprehensive tax system.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 30 June 2005
Introduced in Senate (PDF)
Introduced in Senate · EN · 30 June 2005
Introduced in Senate
summary · EN · 30 June 2005
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/109th-congress/senate-bill/1363
- Open data entity: https://api.congress.gov/v3/bill/109/s/1363