United States · Bill · S
S. 1673 (115th)
Pay What You Owe Before You Go Act
Introduced
31 July 2017
Last action
31 July 2017 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Brown, Sherrod [D-OH], Sen. Durbin, Richard J. [D-IL], Sen. Van Hollen, Chris [D-MD]
Subjects
Taxation
Source updated
11 August 2025
Summary
Pay What You Owe Before You Go Act This bill 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) of 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
31 July 2017
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
31 July 2017
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 31 July 2017 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 31 July 2017
Introduced in Senate (PDF)
Introduced in Senate · EN · 31 July 2017
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Introduced in Senate
summary · EN · 31 July 2017
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Brown, Sherrod [D-OH] · D · Sponsor
- Sen. Durbin, Richard J. [D-IL] · D · Sponsor
- Sen. Van Hollen, Chris [D-MD] · D · Sponsor
- · ssfi00 · 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/115th-congress/senate-bill/1673
- Open data entity: https://api.congress.gov/v3/bill/115/s/1673
- us · 115-s-1673 · source updated 11 August 2025