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Corporate Tax Dodging Prevention Act
Legislative Progress
Introduced
April 14, 2015
Latest Action
April 14, 2015
Primary Sponsor
Janice D. SchakowskyDemocratic(IL)
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
0pct
0d open
vs 6,526 other HR bills in the 114th — cohort avg 56d
Corporate Tax Dodging Prevention Act Amends the Internal Revenue Code, with respect to the taxation of the foreign-source income of domestic corporations, to: eliminate the deferral of tax on the foreign-source income of U.S. corporations for taxable years beginning after December 31, 2015; deny the foreign tax credit to large integrated oil companies that are dual capacity taxpayers; limit the offset of the foreign tax credit to income that is subject to U.S. tax; treat foreign corporations managed and controlled in the United States as domestic corporations for U.S. tax purposes; limit the tax deduction of the interest expense of a U.S. corporation that is a member of a financial reporting group (i.e., a group that prepares consolidated financial statements according to generally accepted accounting principles or international financial reporting standards); and 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 it holds more than 50% of the stock of the new entity (expanded affiliated group).
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (2)
2016 · fourth_quarter · Taxation/Internal Revenue Code
Corporate Tax Reform Issues S 922, HR 1790, HR 3935- Corporate Tax Dodging Prevention Act HR 415, S 198- Stop Corporate Tax Inversions Act HR 5745- Financial Transaction Tax HR 2889, S 1686- Carried Interest Fairness Act HR 1464, S 1127- Stop Subsidizing Multimillion Corporate Bonus Act Federal income tax exclusion for interest on state and local government public purpose bonds Corporate tax, including rates, loopholes, territorial Repatriation tax rate and requirements S 174, HR 297- Tax on international firms (e.g. Stop Tax Haven Abuse Act, and Schumer-Portman International Tax Plan) HR 1105- Estate tax Earned Income Tax Credit Child Tax Credit Federal tax reform impact on state and local government revenue S 698, HR 2775, Goodlatte draft- State and local tax on internet/remote sales HR 1643, S 851- Digital Goods and Services Tax Fairness Act HR 2584- Business Activity Tax Simplification Act HR 4287- Wireless Tax Fairness Act Earned Income Tax Credit and Child Tax Credit Parity for Puerto Rico
Referred to the House Committee on Ways and Means.
Introduced in House
Congress.gov source codes: 1000, Intro-H
Bills with similar content found using semantic analysis.
Sources: Congress.gov
Client expense: $550,000 · Firm income: Not reported
Government targets: Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Social Security Administration (SSA), Substance Abuse & Mental Health Services Administration (SAMHSA), Treasury, Dept of, White House Office
2016 · fourth_quarter · Taxation/Internal Revenue Code
Corporate Tax Reform Issues S 922, HR 1790, HR 3935- Corporate Tax Dodging Prevention Act HR 415, S 198- Stop Corporate Tax Inversions Act HR 5745- Financial Transaction Tax HR 2889, S 1686- Carried Interest Fairness Act HR 1464, S 1127- Stop Subsidizing Multimillion Corporate Bonus Act Federal income tax exclusion for interest on state and local government public purpose bonds Corporate tax, including rates, loopholes, territorial Repatriation tax rate and requirements S 174, HR 297- Tax on international firms (e.g. Stop Tax Haven Abuse Act, and Schumer-Portman International Tax Plan) HR 1105- Estate tax Earned Income Tax Credit Child Tax Credit Federal tax reform impact on state and local government revenue S 698, HR 2775, Goodlatte draft- State and local tax on internet/remote sales HR 1643, S 851- Digital Goods and Services Tax Fairness Act HR 2584- Business Activity Tax Simplification Act HR 4287- Wireless Tax Fairness Act Earned Income Tax Credit and Child Tax Credit Parity for Puerto Rico
Client expense: $540,000 · Firm income: Not reported
Government targets: Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Social Security Administration (SSA), Substance Abuse & Mental Health Services Administration (SAMHSA), Treasury, Dept of, White House Office
2016 · third_quarter · Taxation/Internal Revenue Code
HR 1270- Bill to increase repayments of ACA tax credits and expand health savings accounts Corporate Tax Reform Issues, including rates, loopholes, territorial S 922, HR 1790, HR 3935- Corporate Tax Dodging Prevention Act HR 415, S 198- Stop Corporate Tax Inversions Act Financial Transaction Tax HR 2889, S 1686- Carried Interest Fairness Act HR 1464, S 1127- Stop Subsidizing Multimillion Corporate Bonus Act Federal income tax exclusion for interest on state and local government public purpose bonds Repatriation tax rate and rules S 174, HR 297- Tax on international firms (e.g. Stop Tax Haven Abuse Act and Schumer-Portman International Tax Plan) Earned Income Tax Credit; Child Tax Credit Federal tax reform impact on state and local government revenue S 698, HR 2775, Omnibus, Goodlatte discussion draft- State and local tax on internet, remote sales HR 1643, S 851- Digital Goods and Services Tax Fairness Act HR 2584- Business Activity Tax Simplification Act State and local tax on wireless phone services
Client expense: $620,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Social Security Administration (SSA), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2015 · second_quarter · Taxation/Internal Revenue Code
H.R.1430 - Permanent CFC Look-Through Act; H.R.1536 - Innovation, Research, and Manufacturing Act; H.R.1643 - Digital Goods and Services Tax Fairness Act; H.R.1790 - Corporate Tax Dodging Prevention Act; H.R.1852 - 21st Century Investment Act; H.R.2179 - PARTNER Act; H.R.2315 - Mobile Workforce State Income Tax Simplification Act; H.R.235 - Permanent Internet Tax Freedom Act; H.R.2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation.; H.R.2524 - Support Our Startups Act; H.R.253 - Incentivize Growth Now in Tomorrow's Entrepreneurs Act; H.R.254 - Support Our Startups Act; H.R.256 - Creating Jobs From Innovative Small Businesses Act; H.R.2584 - Business Activity Tax Simplification Act of 2015; H.R.2584 - Business Activity Tax Simplification Act; H.R.2619 - Patriot Employer Tax Credit Act; H.R.305 - Offshoring Prevention Act; H.R.415 - Stop Corporate Inversions Act; H.R.636 - America's Small Business Tax Relief Act; H.R.788 - Foreign Earnings Reinvestment Act; H.R.880 - American Research and Competitiveness Act; S.1399 - Small Business Expensing Act of 2015; S.1486 - Patriot Employer Tax Credit Act; S.1501 - American Job Creation and Investment Promotion Reform Act; S.162 - Offshoring Prevention Act; S.198 - Stop Corporate Inversions Act; S.341 - Start-up Jobs and Innovation Act; S.386 - Mobile Workforce State Income Tax Simplification Act; S.397 - Foreign Earnings Reinvestment Act; S.431 - Internet Tax Freedom Forever Act; S.455 - Innovators Job Creation Act; S.537 - COMPETE Act; S.698 - Marketplace Fairness Act; S.851 - Digital Goods and Services Tax Fairness Act; S.922 - Corporate Tax Dodging Prevention Act
Client expense: $219,103 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Customs & Border Protection
2015 · fourth_quarter · Taxation/Internal Revenue Code
Internet Tax Freedom Act, Income Tax and Judiciary Interstate Tax - H.R.1430 - Permanent CFC Look-Through Act; H.R.1536 - Innovation, Research, and Manufacturing Act; H.R.1643 - Digital Goods and Services Tax Fairness Act; H.R.1790 - Corporate Tax Dodging Prevention Act; H.R.1852 - 21st Century Investment Act; H.R.2179 - PARTNER Act; H.R.2315 - Mobile Workforce State Income Tax Simplification Act; H.R.235 - Permanent Internet Tax Freedom Act; H.R.2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; H.R.2524 - Support Our Startups Act; H.R.253 - Incentivize Growth Now in Tomorrow's Entrepreneurs Act; H.R.254 - Support Our Startups Act; H.R.256 - Creating Jobs From Innovative Small Businesses Act; H.R.2584 - Business Activity Tax Simplification Act of 2015; H.R.2584 - Business Activity Tax Simplification Act; H.R.2619 - Patriot Employer Tax Credit Act; H.R.305 - Offshoring Prevention Act; H.R.415 - Stop Corporate Inversions Act; H.R.636 - America's Small Business Tax Relief Act; H.R.788 - Foreign Earnings Reinvestment Act; H.R.880 - American Research and Competitiveness Act; S.1399 - Small Business Expensing Act of 2015; S.1486 - Patriot Employer Tax Credit Act; S.1501 - American Job Creation and Investment Promotion Reform Act; S.162 - Offshoring Prevention Act; S.198 - Stop Corporate Inversions Act; S.341 - Start-up Jobs and Innovation Act; S.386 - Mobile Workforce State Income Tax Simplification Act; S.397 - Foreign Earnings Reinvestment Act; S.431 - Internet Tax Freedom Forever Act; S.455 - Innovators Job Creation Act; S.537 - COMPETE Act; S.698 - Marketplace Fairness Act; S.851 - Digital Goods and Services Tax Fairness Act; S.922 - Corporate Tax Dodging Prevention Act
Client expense: $189,288 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Office of Science & Technology Policy (OSTP), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR)
2015 · third_quarter · Taxation/Internal Revenue Code
H.R.235 - Permanent Internet Tax Freedom Act; H.R.1430 - Permanent CFC Look-Through Act; H.R.1536 - Innovation, Research, and Manufacturing Act; H.R.1643 - Digital Goods and Services Tax Fairness Act; H.R.1790 - Corporate Tax Dodging Prevention Act; H.R.1852 - 21st Century Investment Act; H.R.2179 - PARTNER Act; H.R.2315 - Mobile Workforce State Income Tax Simplification Act; H.R.2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation.; H.R.2524 - Support Our Startups Act; H.R.253 - Incentivize Growth Now in Tomorrow's Entrepreneurs Act; H.R.254 - Support Our Startups Act; H.R.256 - Creating Jobs From Innovative Small Businesses Act; H.R.2584 - Business Activity Tax Simplification Act of 2015; H.R.2584 - Business Activity Tax Simplification Act; H.R.2619 - Patriot Employer Tax Credit Act; H.R.305 - Offshoring Prevention Act; H.R.415 - Stop Corporate Inversions Act; H.R.636 - America's Small Business Tax Relief Act; H.R.788 - Foreign Earnings Reinvestment Act; H.R.880 - American Research and Competitiveness Act; S.1399 - Small Business Expensing Act of 2015; S.1486 - Patriot Employer Tax Credit Act; S.1501 - American Job Creation and Investment Promotion Reform Act; S.162 - Offshoring Prevention Act; S.198 - Stop Corporate Inversions Act; S.341 - Start-up Jobs and Innovation Act; S.386 - Mobile Workforce State Income Tax Simplification Act; S.397 - Foreign Earnings Reinvestment Act; S.431 - Internet Tax Freedom Forever Act; S.455 - Innovators Job Creation Act; S.537 - COMPETE Act; S.698 - Marketplace Fairness Act; S.851 - Digital Goods and Services Tax Fairness Act; S.922 - Corporate Tax Dodging Prevention Act
Client expense: $172,526 · Firm income: Not reported
2015 · second_quarter · Taxation/Internal Revenue Code
H.R.1430 - Permanent CFC Look-Through Act; H.R.1536 - Innovation, Research, and Manufacturing Act; H.R.1643 - Digital Goods and Services Tax Fairness Act; H.R.1790 - Corporate Tax Dodging Prevention Act; H.R.1852 - 21st Century Investment Act; H.R.2179 - PARTNER Act; H.R.2315 - Mobile Workforce State Income Tax Simplification Act; H.R.235 - Permanent Internet Tax Freedom Act; H.R.2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation.; H.R.2524 - Support Our Startups Act; H.R.253 - Incentivize Growth Now in Tomorrow's Entrepreneurs Act; H.R.254 - Support Our Startups Act; H.R.256 - Creating Jobs From Innovative Small Businesses Act; H.R.2584 - Business Activity Tax Simplification Act of 2015; H.R.2584 - Business Activity Tax Simplification Act; H.R.2619 - Patriot Employer Tax Credit Act; H.R.305 - Offshoring Prevention Act; H.R.415 - Stop Corporate Inversions Act; H.R.636 - America's Small Business Tax Relief Act; H.R.788 - Foreign Earnings Reinvestment Act; H.R.880 - American Research and Competitiveness Act; S.1399 - Small Business Expensing Act of 2015; S.1486 - Patriot Employer Tax Credit Act; S.1501 - American Job Creation and Investment Promotion Reform Act; S.162 - Offshoring Prevention Act; S.198 - Stop Corporate Inversions Act; S.341 - Start-up Jobs and Innovation Act; S.386 - Mobile Workforce State Income Tax Simplification Act; S.397 - Foreign Earnings Reinvestment Act; S.431 - Internet Tax Freedom Forever Act; S.455 - Innovators Job Creation Act; S.537 - COMPETE Act; S.698 - Marketplace Fairness Act; S.851 - Digital Goods and Services Tax Fairness Act; S.922 - Corporate Tax Dodging Prevention Act
Client expense: $219,103 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Natl Telecommunications & Information Administration (NTIA), Office of Science & Technology Policy (OSTP), SENATE
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Customs & Border Protection