To amend the Internal Revenue Code of 1986 to prevent corporations from exploiting tax treaties to evade…

Never voted on. It didn't reach a floor vote before the 110th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

LDD DoggettSponsor

61 cosponsors · 61 D

NAD Abercrombie GAD Ackerman RAD Andrews HBD Berman MBD Berry CBD Brown BBD Baird JCD Carson JCD Conyers JCD Costello ECD Cummings MCD Capuano ECD Cleaver YCD Clarke DDD Davis PDD DeFazio BDD Delahunt RDD DeLauro CED Edwards KED Ellison SFD Farr CFD Fattah BFD Filner RGD Grijalva MHD Hinchey DHD Hooley RHD Holt PHD Hare SJD Jackson Lee JJD Jackson SJD Jones HJD Johnson MKD Kaptur PKD Kennedy CKD Kilpatrick SLD Levin JLD Lewis BLD Lee JMD McGovern JMD McDermott MMD McNulty GMD Miller KMD Meek PMD Murphy JND Nadler RND Neal BPD Pascrell DPD Payne EPD Pomeroy BRD Rush LSD Sanchez BSD Sherman LSD Slaughter PSD Stark JSD Schakowsky HSD Solis BSD Sutton JTD Tierney HWD Waxman DWD Watson MHD Hirono

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

Amends the Internal Revenue Code to require the same level of tax withholding for tax deductible payments made between persons who are members of the same foreign controlled group of entities as would be required if such payments were made directly to the foreign parent corporation of such entities.