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H.R. 4985 · 113th Congress

Stop Corporate Expatriation and Invest in America's Infrastructure Act of 2014

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IntroducedPassed one chamberPassed both chambersBecame law (gold)Resolution agreed to (full, dark)Failed or vetoed (gray)

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Never voted on. It didn't reach a floor vote before the 113th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

CVD Van HollenSponsor
61 cosponsors · 61 D
XBD Becerra EBD Blumenauer JCD Courtney GCD Connolly MCD Cartwright TCD Cárdenas KCD Clark DDD Davis PDD DeFazio RDD DeLauro LDD Doggett TDD Duckworth DED Edwards EED Esty JGD Garamendi DHD Heck SHD Horsford JHD Huffman SLD Levin JLD Langevin ALD Lowenthal CMD Maloney JMD McDermott GMD Miller MMD Michaud DMD Matsui RND Nolan END Norton GND Negrete McLeod MPD Pocan CRD Rangel LRD Roybal-Allard BRD Rush JSD Serrano LSD Slaughter JSD Schakowsky ASD Schwartz ASD Sires CSD Shea-Porter NVD Velázquez JVD Vargas TWD Walz PWD Welch JBD Brownley DCD Christensen WED Enyart AHD Hastings CHD Hanabusa JLD Lewis MLD Lujan Grisham JMD McGovern BMD McCollum PTD Tonko GPD Peters ESD Swalwell SBD Bonamici TBD Bishop JKD Kennedy GND Napolitano NTD Tsongas SCD Cohen

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

Stop Corporate Expatriation and Invest in America's Infrastructure Act of 2014 - Amends the Internal Revenue Code to revise rules for the taxation of inverted corporations (i.e., U.S.

What it does: CRS summary · Introduced in House · Jun 26, 2014

Stop Corporate Expatriation and Invest in America's Infrastructure Act of 2014 - Amends the Internal Revenue Code to revise rules for the taxation of inverted corporations (i.e., U.S. corporations that acquire foreign companies to reincorporate in a foreign jurisdiction with income tax rates lower than the United States) to provide that a foreign corporation that acquires the properties of a U.S. corporation or partnership after May 8, 2014, shall be treated as an inverted corporation and thus subject to U.S. taxation if, after such acquisition: (1) it holds more than 50% of the stock of the new entity (expanded affiliated group), or (2) the management or control of the new entity occurs primarily within the United States and the new entity has significant domestic business activities.

Authorizes additional appropriations to the Highway Account and Mass Transit Account in the Highway Trust Fund.

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

About this bill and sources

Official title: Stop Corporate Expatriation and Invest in America's Infrastructure Act of 2014

Latest action (Jun 26, 2014): Referred to the House Committee on Ways and Means.

Policy area: Taxation · Origin: House · Introduced: Jun 26, 2014

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

No recorded floor vote found.