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United States · Bill · S

S. 2360 (113th)

Stop Corporate Inversions Act of 2014

referredUnited States· United States Congress· EN

Introduced

20 May 2014

Last action

20 May 2014 · Introduced

Status

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3188-31889)

Sponsors

Sen. Levin, Carl [D-MI], Sen. Whitehouse, Sheldon [D-RI], Sen. Rockefeller, John D., IV [D-WV], Sen. Cardin, Benjamin L. [D-MD], Sen. Boxer, Barbara [D-CA], Sen. Nelson, Bill [D-FL], Sen. Johnson, Tim [D-SD], Sen. Feinstein, Dianne [D-CA], Sen. Kaine, Tim [D-VA], Sen. Hirono, Mazie K. [D-HI], Sen. King, Angus S., Jr. [I-ME], Sen. Stabenow, Debbie [D-MI], Sen. Schatz, Brian [D-HI], Sen. Warren, Elizabeth [D-MA], Sen. Reed, Jack [D-RI], Sen. Harkin, Tom [D-IA], Sen. Franken, Al [D-MN], Sen. Durbin, Richard J. [D-IL], Sen. Walsh, John E. [D-MT], Sen. Klobuchar, Amy [D-MN], Sen. Merkley, Jeff [D-OR], Sen. Mikulski, Barbara A. [D-MD], Sen. Baldwin, Tammy [D-WI]

Subjects

Taxation

Source updated

10 January 2026

Taxation

Official sourceDownload fileView documentsShare

Summary

Stop Corporate Inversions Act of 2014 - Amends the Internal Revenue Code to revise rules for the taxation of inverted corporations (i.e., U.S. corporations that acquire foreign companies to reincorporate in a foreign jurisdiction with income tax rates lower than the United States) to provide that during the period beginning after May 8, 2014, and before May 9, 2016, a foreign corporation that acquires the properties of a U.S. corporation or partnership shall be treated as an inverted corporation and thus subject to U.S. taxation if, after such acquisition: (1) it holds more than 50% of the stock of the new entity (expanded affiliated group), or (2) the management or control of the new entity occurs primarily within the United States and the new entity has significant domestic business activities.

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

Timeline

  1. 20 May 2014

    Introduced

    Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3188-31889)

    Source: IntroReferral

  2. 20 May 2014

    Introduced

    Sponsor introductory remarks on measure. (CR S3188-3189)

    Source: IntroReferral

  3. 20 May 2014

    Introduced

    Introduced in Senate

    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 · 20 May 2014

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 20 May 2014

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 20 May 2014

    Open at official source

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Sponsors

Related records

Sources

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