To amend the Internal Revenue Code of 1986 to clarify that payment of taxes on deferred foreign income in installments shall not prevent credit or refund of overpayments or increase estimated taxes.
Legislative Progress
Momentum (last 30 days)
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vs 9,062 other HR bills in the 116th — cohort avg 39d
This bill amends the Internal Revenue Code to provide that installment payment of taxes on deferred foreign income shall not prevent a credit or refund of overpayments of tax or an increase in estimated taxes.
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 (9)
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
2020 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to research and development taxation; H.R. 2985: amending the Internal Revenue Code of 1986 to clarify that payment of taxes on deferred foreign income in installments shall not prevent credit or refund of overpayments or increase estimated taxes; H.R. 4549 (American Innovation and Competitiveness Act of 2019)
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2020 · third_quarter · Taxation/Internal Revenue Code
Issues related to research and development taxation; H.R. 2985: amending the Internal Revenue Code of 1986 to clarify that payment of taxes on deferred foreign income in installments shall not prevent credit or refund of overpayments or increase estimated taxes; H.R. 4549 (American Innovation and Competitiveness Act of 2019)
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2020 · second_quarter · Taxation/Internal Revenue Code
H.R. 2985 - Implementation of Tax Cuts and Jobs Act (sec. 965 overpayments); HR 5558 - USA Electrify Forward Act; disallowed parking expenses; electric vehicle tax policies; Section 4001 Implementation of the CARES Act liquidity provisions; business credit monetization and other areas related to tax generally.
Client expense: $670,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office
2020 · second_quarter · Taxation/Internal Revenue Code
H.R. 2985 - Implementation of Tax Cuts and Jobs Act (sec. 965 overpayments); HR 5558 - USA Electrify Forward Act; disallowed parking expenses; electric vehicle tax policies; Section 4001 Implementation of the CARES Act liquidity provisions; business credit monetization and other areas related to tax generally.
Client expense: $670,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office
2020 · second_quarter · Taxation/Internal Revenue Code
Issues related to research and development taxation; H.R. 2985: amending the Internal Revenue Code of 1986 to clarify that payment of taxes on deferred foreign income in installments shall not prevent credit or refund of overpayments or increase estimated taxes; H.R. 4549 (American Innovation and Competitiveness Act of 2019)
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2020 · first_quarter · Taxation/Internal Revenue Code
Lobbied on HR 4549, HR 2985 116th Congress, and the implementation of the Tax Cuts and Jobs Act (PL 115-97), and tax policy in general.
Client expense: $1,010,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT), U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office
2020 · first_quarter · Taxation/Internal Revenue Code
H.R. 2985 - Implementation of Tax Cuts and Jobs Act (sec. 965 overpayments); HR 5558 - USA Electrify Forward Act; disallowed parking expenses; electric vehicle tax policies, and other issues relating to tax generally.
Client expense: $980,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office
2020 · first_quarter · Taxation/Internal Revenue Code
Issues related to H.R. 2985 (Transition tax bill)
Client expense: Not reported · Firm income: $50,000
2020 · first_quarter · Taxation/Internal Revenue Code
Alternative Fuel Tax Credit Business interest deduction CFC Look-Thru Employee Benefits Tax/Cadillac Tax Estate Tax H.R. 216, S. 1149, Main Street Certainty Act H.R. 218, S. 215, Death Tax Repeal Act H.R. 2985, re. payment of taxes on deferred foreign income in installments H.R. 4549, American Innovation and Competitiveness Act H.R. 6201, Families First Coronavirus Response Act H.R. 860, Social Security 2100 Act Health Insurance Tax H.R. 748, CARES Act Medical Device Tax OECD Digital Tax Project R&D Amortization R&D Tax Credit Stock Buybacks Tax Reform Implementation
Client expense: $3,368,000 · Firm income: Not reported
2020 · first_quarter · Taxation/Internal Revenue Code
Issues related to research and development taxation; H.R. 2985: amending the Internal Revenue Code of 1986 to clarify that payment of taxes on deferred foreign income in installments shall not prevent credit or refund of overpayments or increase estimated taxes; H.R. 4549 (American Innovation and Competitiveness Act of 2019)
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2020 · first_quarter · Taxation/Internal Revenue Code
Issues related to Internal Revenue Code Section 965 and IRS Question & Answer Guidance; Issues regarding potential legislation re technical corrections to the Tax Cuts and Jobs Act of 2017; H.R. 2985 - To amend the Internal Revenue Code of 1986 to clarify that payment of taxes on deferred foreign income in installments shall not prevent credit or refund of overpayments or increase estimated taxes.
Client expense: $80,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)
2019 · fourth_quarter · Taxation/Internal Revenue Code
Lobbied on HR 4549, HR 2985 116th Congress, and the implementation of the Tax Cuts and Jobs Act (PL 115-97), and tax policy in general.
Client expense: $1,115,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT), U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office
2019 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to H.R. 2985 (Transition tax bill)
Client expense: Not reported · Firm income: $50,000
2019 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 2985, to clarify that payment of taxes on deferred foreign income in installments shall not prevent credit or refund of overpayments or increase estimated taxes.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2019 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 2985 - Implementation of Tax Cuts and Jobs Act (sec. 965 overpayments); disallowed parking expenses; electric vehicle tax policies, and other issues relating to tax generally.
Client expense: $639,152 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office
2019 · fourth_quarter · Taxation/Internal Revenue Code
Alcohol Excise Taxes Alternative Fuel Tax Credit CFC Look-Thru Comprehensive Tax Reform Employee Benefits Tax/Cadillac Tax Estate Tax H.R. 216, S. 1149, Main Street Certainty Act H.R. 218, S. 215, Death Tax Repeal Act H.R. 2985, re. payment of taxes on deferred foreign income in installments H.R. 4549, American Innovation and Competitiveness Act H.R. 5523, Energy Sector Innovation Credit Act H.R. 860, Social Security 2100 Act Health Insurance Tax Medical Device Tax Pass-Through Tax Reform/Business Equivalency Rate R&D Amortization SALT Deduction Stock Buybacks Tax Extenders Tax Reform Implementation Tax Treaties
Client expense: $8,380,000 · Firm income: Not reported
2019 · fourth_quarter · Taxation/Internal Revenue Code
H.R.2985 - To amend the Internal Revenue Code of 1986 to clarify that payment of taxes on deferred foreign income in installments shall not prevent credit or refund of overpayments or increase estimated taxes. H.R.4549 - American Innovation and Competitiveness Act
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES
2019 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to Internal Revenue Code Section 965 and IRS Question & Answer Guidance; Issues regarding potential legislation re technical corrections to the Tax Cuts and Jobs Act of 2017; H.R. 2985 - To amend the Internal Revenue Code of 1986 to clarify that payment of taxes on deferred foreign income in installments shall not prevent credit or refund of overpayments or increase estimated taxes.
Client expense: $90,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)
2019 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to research and development taxation; H.R. 2985: amending the Internal Revenue Code of 1986 to clarify that payment of taxes on deferred foreign income in installments shall not prevent credit or refund of overpayments or increase estimated taxes
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2019 · third_quarter · Taxation/Internal Revenue Code
Lobbied on HR 4549, HR 2985 and the implementation of the Tax Cuts and Jobs Act (PL 115-97), Repatriation Tax, R&D Expensing, FDII, and tax policy in general.
Client expense: $1,200,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT), U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office
2019 · third_quarter · Taxation/Internal Revenue Code
H.R. 1869: RESTORING INVESTMENT IN IMPROVEMENTS ACT; PROVISIONS RELATED TO QUALIFIED IMPROVEMENT PROPERTY H.R. 2985: TO AMEND THE INTERNAL REVENUE CODE OF 1986 TO CLARIFY THAT PAYMENT OF TAXES ON DEFERRED FOREIGN INCOME IN INSTALLMENTS SHALL NOT PREVENT CREDIT OR REFUND OF OVERPAYMENTS OR INCREASE ESTIMATED TAXES; PROVISIONS RELATED TO PAYMENT OF TAXES ON DEFERRED FOREIGN INCOME S. 803: RESTORING INVESTMENT IN IMPROVEMENTS ACT; PROVISIONS RELATED TO QUALIFIED IMPROVEMENT PROPERTY GENERAL DISCUSSIONS REGARDING INTERNAL REVENUE SERVICE TAX PRACTITIONER SERVICE
Client expense: $40,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2019 · third_quarter · Taxation/Internal Revenue Code
H.R. 2985, to clarify that payment of taxes on deferred foreign income in installments shall not prevent credit or refund of overpayments or increase estimated taxes.
Client expense: Not reported · Firm income: $60,000
Government targets: Energy, Dept of, HOUSE OF REPRESENTATIVES, SENATE
2019 · third_quarter · Taxation/Internal Revenue Code
H.R. 2985 - Implementation of Tax Cuts and Jobs Act (sec. 965 overpayments); disallowed parking expenses; electric vehicle tax policies, and other issues relating to tax generally
Client expense: $750,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, Transportation, Dept of (DOT), White House Office
2019 · third_quarter · Taxation/Internal Revenue Code
Issues related to H.R. 2985 (Transition tax bill)
Client expense: Not reported · Firm income: $50,000
2019 · third_quarter · Taxation/Internal Revenue Code
Alternative Fuel Tax Credit CFC Look-Thru Comprehensive Tax Reform Employee Benefits Tax/Cadillac Tax Estate Tax H.R. 1957, Taxpayer First Act H.R. 216, S. 1149, Main Street Certainty Act H.R. 218, S. 215, Death Tax Repeal Act H.R. 2985, re. payment of taxes on deferred foreign income in installments H.R. 3151, Taxpayer First Act H.R. 4549, American Innovation and Competitiveness Act H.R. 860, Social Security 2100 Act Health Insurance Tax Medical Device Tax Pass-Through Tax Reform/Business Equivalency Rate R&D Amortization S. 1628, Paid Family Leave Pilot Extension Act Stock Buybacks Tax Extenders Tax Reform Implementation Tax Treaties Tech Neutral Energy Tax Credit
Client expense: $2,030,000 · Firm income: Not reported
2019 · second_quarter · Taxation/Internal Revenue Code
H.R. 1869: RESTORING INVESTMENT IN IMPROVEMENTS ACT; PROVISIONS RELATED TO QUALIFIED IMPROVEMENT PROPERTY H.R. 1957: TAXPAYER FIRST ACT OF 2019; PROVISIONS RELATED TO INTERNAL REVENUE SERVICE'S INDEPENDENT OFFICE OF APPEALS H.R. 2985: TO AMEND THE INTERNAL REVENUE CODE OF 1986 TO CLARIFY THAT PAYMENT OF TAXES ON DEFERRED FOREIGN INCOME IN INSTALLMENTS SHALL NOT PREVENT CREDIT OR REFUND OF OVERPAYMENTS OR INCREASE ESTIMATED TAXES; PROVISIONS RELATED TO PAYMENT OF TAXES ON DEFERRED FOREIGN INCOME S. 803: RESTORING INVESTMENT IN IMPROVEMENTS ACT; PROVISIONS RELATED TO QUALIFIED IMPROVEMENT PROPERTY
Client expense: $80,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
| Democratic |
| CA |
| Andy Biggs | Republican | AZ |
| Ann M. Kuster | Democratic | NH |
| Anna G. Eshoo | Democratic | CA |
| Anthony Gonzalez | Republican | OH |
| Brad R. Wenstrup | Republican | OH |
| Bradley Scott Schneider | Democratic | IL |
| Carol D. Miller | Republican | WV |
| Daniel T. Kildee | Democratic | MI |
| Danny K. Davis | Democratic | IL |
| Darin LaHood | Republican | IL |
| David P. Joyce | Republican | OH |
| David Schweikert | Republican | AZ |
| Devin Nunes | Republican | CA |
| Doug Lamborn | Republican | CO |
| Elissa Slotkin | Democratic | MI |
| G. K. Butterfield | Democratic | NC |
| George Holding | Republican | NC |
| Glenn Thompson | Republican | PA |
| Greg Pence | Republican | IN |
| Greg Stanton | Democratic | AZ |
| Gwen Moore | Democratic | WI |
| Haley M. Stevens | Democratic | MI |
| Harley Rouda | Democratic | CA |
| Jackie Walorski | Republican | IN |
| Jason Smith | Republican | MO |
| Jim Banks | Republican | IN |
| Jimmy Panetta | Democratic | CA |
| Jodey C. Arrington | Republican | TX |
| John Ratcliffe | Republican | TX |
| Josh Gottheimer | Democratic | NJ |
| Ken Buck | Republican | CO |
| Kenny Marchant | Republican | TX |
| Kevin Hern | Republican | OK |
| Larry Bucshon | Republican | IN |
| Linda T. Sánchez | Democratic | CA |
| Lisa Blunt Rochester | Democratic | DE |
| Lizzie Fletcher | Democratic | TX |
| Marc A. Veasey | Democratic | TX |
| Mario Diaz-Balart | Republican | FL |
| Mike Kelly | Republican | PA |
| Mikie Sherrill | Democratic | NJ |
| Paul Mitchell | Independent | MI |
| Pete Aguilar | Democratic | CA |
| Rob Bishop | Republican | UT |
| Roger Marshall | Republican | KS |
| Roger Williams | Republican | TX |
| Ron Kind | Democratic | WI |
| Salud O. Carbajal | Democratic | CA |
| Sharice Davids | Democratic | KS |
| Stephanie N. Murphy | Democratic | FL |
| Steven Horsford | Democratic | NV |
| Suzan K. DelBene | Democratic | WA |
| Suzanne Bonamici | Democratic | OR |
| Terri A. Sewell | Democratic | AL |
| Thomas R. Suozzi | Democratic | NY |
| Tom Reed | Republican | NY |
| Tom Rice | Republican | SC |
| Vern Buchanan | Republican | FL |
| Vicente Gonzalez | Democratic | TX |
| W. Gregory Steube | Republican | FL |
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Government targets: Agriculture, Dept of (USDA), Bureau of Citizenship & Immigration Services (BCIS), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Export-Import Bank of the United States (EXIM Bank), Federal Highway Administration (FHA), Federal Motor Carrier Safety Administration, Federal Reserve System, Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Intl Trade Administration (ITA), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Security Council (NSC), Office of Management & Budget (OMB), Office of the Vice President of the United States, Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), Vice President of the U.S., White House Office
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Export-Import Bank of the United States (EXIM Bank), Federal Communications Commission (FCC), Federal Trade Commission (FTC), Food & Drug Administration (FDA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health Resources & Services Administration (HRSA), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Oceanic & Atmospheric Administration (NOAA), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Office of the Secretary of Defense, Office of the Vice President of the United States, Patent & Trademark Office (PTO), Postal Regulatory Commission, SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), Vice President of the U.S., White House Office
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Export-Import Bank of the United States (EXIM Bank), Federal Communications Commission (FCC), Federal Trade Commission (FTC), Food & Drug Administration (FDA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Highway Traffic Safety Administration (NHTSA), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Office of the Vice President of the United States, Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), Vice President of the U.S., White House Office