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United States · Bill · S

S. 1475 (107th)

Economic Revitalization Tax Act of 2001

referredUnited States· United States Congress· EN

Introduced

26 September 2001

Last action

26 September 2001 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Breaux, John B. [D-LA], Sen. Hatch, Orrin G. [R-UT], Sen. Torricelli, Robert G. [D-NJ]

Subjects

Taxation

Source updated

19 August 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Economic Revitalization Tax Act of 2001 - Amends Internal Revenue Code provisions concerning investment of earnings in U.S. property to set forth a separate rule governing any foreign corporation which is a controlled foreign corporation and is created or organized under the laws of the Commonwealth of Puerto Rico or a possession of the United States. Provides that in the case of certain dividends received by a domestic corporation from such a corporation, there shall be allowed as a deduction an amount equal to 85 percent of such dividend. Establishes a safe harbor rule for certain transfers or licenses of intangible property to such a corporation.

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

Timeline

  1. 26 September 2001

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 26 September 2001

    Introduced

    Sponsor introductory remarks on measure. (CR S9881-9882)

    Source: IntroReferral

  3. 26 September 2001

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 26 September 2001

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 26 September 2001

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 26 September 2001

    Open at official source

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Sponsors

Related records

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Sources

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