S. 1363 · 109th Congress
A bill to amend the Internal Revenue Code of 1986 to prevent dividends received from corporations in tax…
Full title
A bill to amend the Internal Revenue Code of 1986 to prevent dividends received from corporations in tax havens from receiving a reduced tax rate.
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Never voted on. It didn't reach a floor vote before the 109th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
BaucusSponsor2 cosponsors · 1 D, 1 I
2 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Amends the Internal Revenue Code to revise the definition of qualified foreign corporation for purposes of qualifying dividends paid by such corporations for preferential tax rates to require that such corporations be created or organized in a foreign country that has a comprehensive tax system.
What it does: CRS summary · Introduced in Senate · Jun 30, 2005
Amends the Internal Revenue Code to revise the definition of qualified foreign corporation for purposes of qualifying dividends paid by such corporations for preferential tax rates to require that such corporations be created or organized in a foreign country that has a comprehensive tax system.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: A bill to amend the Internal Revenue Code of 1986 to prevent dividends received from corporations in tax havens from receiving a reduced tax rate.
Latest action (Jun 30, 2005): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Jun 30, 2005
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.