United States · Bill · S
S. 3804 (115th)
A bill to reinstate the taxation of foreign oil related income, and for other purposes.
Introduced
21 December 2018
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
This bill amends the Internal Revenue Code to reinstate provisions that tax certain foreign oil-related income as foreign base company income under Subpart F (i.e., income of a controlled foreign corporation earned outside the United States). The provisions were repealed in P.L. 115-197 (commonly referred to as the Tax Cuts and Jobs Act).
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Timeline
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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 (text)
Introduced in Senate · EN · 21 December 2018
Introduced in Senate (PDF)
Introduced in Senate · EN · 21 December 2018
Introduced in Senate
summary · EN · 21 December 2018
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/115th-congress/senate-bill/3804
- Open data entity: https://api.congress.gov/v3/bill/115/s/3804