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H.R. 737 · 108th Congress

Corporate Patriot Enforcement Act of 2003

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Never voted on. It didn't reach a floor vote before the 108th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

RND NealSponsor
156 cosponsors · 154 D, 1 R, 1 I
NAD Abercrombie GAD Ackerman TAD Allen HBD Berman MBD Berry CBD Brown SBD Brown TBD Baldwin SBD Berkley JBD Baca TBD Bishop JCD Carson JCD Conyers JCD Costello LCD Capps MCD Capuano JCD Crowley WCD Clay DCD Cardoza PDD DeFazio BDD Delahunt RDD DeLauro PDD Deutsch JDD Dingell LDD Doggett EED Engel LED Evans SFD Farr BFD Filner HFD Ford BFD Frank MFD Frost DGD Gephardt BGD Gordon RGD Grijalva AHD Hastings MHD Hinchey THD Holden SHD Hoyer JHD Hoeffel SID Israel WJD Jefferson NJR Johnson SJD Jones MKD Kaptur DKD Kildee RKD Kind JKD Kleczka NLD Lampson TLD Lantos SLD Levin JLD Lewis ZLD Lofgren NLD Lowey BLD Lee JLD Larson JLD Langevin SLD Lynch EMD Markey RMD Matsui JMD McGovern KMD McCarthy JMD McDermott MMD McNulty MMD Meehan BMD Menendez GMD Miller BMD McCollum MMD Michaud JND Nadler END Norton GND Napolitano JOD Oberstar DOD Obey JOD Olver FPD Pallone BPD Pascrell EPD Pastor DPD Payne NPD Pelosi NRD Rahall CRD Rangel LRD Roybal-Allard BRD Rush CRD Rodriguez MRD Ross TRD Ryan MSD Sabo LSD Sanchez BSI Sanders BSD Scott JSD Serrano BSD Sherman ISD Skelton PSD Stark TSD Strickland BSD Stupak JSD Schakowsky ASD Schiff HSD Solis LSD Sánchez GTD Taylor BTD Thompson JTD Tierney ETD Towns MUD Udall TUD Udall NVD Velázquez PVD Visclosky CVD Van Hollen HWD Waxman RWD Wexler LWD Woolsey AWD Wynn DWD Watson DMD Moore BCD Cardin RED Emanuel CKD Kilpatrick WLD Lipinski CMD McCarthy LBD Boswell EJD Johnson CSD Stenholm JDD Davis SOD Ortiz LSD Slaughter MTD Thompson DKD Kucinich CMD Maloney MWD Waters SDD Davis AED Eshoo JID Inslee ASD Smith DDD DeGette ECD Cummings MDD Doyle PKD Kanjorski RAD Andrews AMD Mollohan DWD Wu RLD Larsen SRD Rothman AWD Weiner RHD Holt JHD Harman DDD Davis ECD Case LGD Gutiérrez SBD Bishop MOD Owens ABD Boyd JJD Jackson CPD Peterson BMD Miller

115 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.

Corporate Patriot Enforcement Act of 2003 - Amends the Internal Revenue Code by determining that acquiring corporations in"corporate expatriation transactions" shall be considered domestic corporations.

What it does: CRS summary · Introduced in House · Feb 12, 2003
Corporate Patriot Enforcement Act of 2003 - Amends the Internal Revenue Code by determining that acquiring corporations in"corporate expatriation transactions" shall be considered domestic corporations. Defines a "corporate expatriation transaction" as, with certain exceptions, one in which a "nominally foreign corporation" acquires substantially all of the properties held by a domestic corporation and in which, immediately after the transaction, more than 80 percent of the stock of the acquiring corporation is held by former shareholders of the domestic corporation. Lowers the 80 percent threshold to 50 percent when the acquiring "nominally foreign corporation" lacks substantial business activities in the foreign country in which it was created and organized compared to the total activities of the "expanded affiliated group" and the stock is publicly traded, with the principal market of trading being the United States. Defines the terms "nominally foreign corporation" and "expanded affiliated group."

Applies similar rules to partnership transactions.

Establishes that a series of related transactions relevant to the Act shall be handled as a single transaction.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: Corporate Patriot Enforcement Act of 2003

Latest action (Feb 12, 2003): Referred to the House Committee on Ways and Means.

Policy area: Taxation · Origin: House · Introduced: Feb 12, 2003

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

No recorded floor vote found.