United States · Bill · S
S. 3280 (116th)
Blocking New Corporate Tax Giveaways Act
Introduced
12 February 2020
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
3 January 2025
Summary
Blocking New Corporate Tax Giveaways Act This bill modifies the global intangible low-taxed income (GILTI) regime to provide that high-taxed amounts are excluded from tested income for purposes of determining GILTI only if such amounts are initially treated as foreign base company income or insurance income.
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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 · EN · 12 February 2020
Introduced in Senate (PDF)
Introduced in Senate · EN · 12 February 2020
Introduced in Senate
summary · EN · 12 February 2020
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/116th-congress/senate-bill/3280
- Open data entity: https://api.congress.gov/v3/bill/116/s/3280