United States · Bill · S
S. 3061 (98th)
A bill to amend the Internal Revenue Code of 1954 to clarify the extent to which a state or political subdivision thereof may tax certain income from sources outside the United States.
Introduced
4 October 1984
Last action
—
Status
Committee on Finance requested executive comment from OMB, Treasury Department.
Sponsors
—
Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to prohibit State taxation of: (1) corporate income derived from sources outside of the United States; or (2) income of corporate affiliates that derive 80 percent or more of their income from foreign sources.
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 4 October 1984
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
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- Official source: https://www.congress.gov/bill/98th-congress/senate-bill/3061
- Open data entity: https://api.congress.gov/v3/bill/98/s/3061