To amend the Internal Revenue Code of 1986 to restore the limitation on downward attribution of stock ownership in applying the constructive ownership rules to controlled foreign corporations, and for other purposes.
Legislative Progress
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vs 9,698 other HR bills in the 117th — cohort avg 63d
This bill restores the limitation on downward attribution rules to 50% of stock ownership in applying constructive ownership rules to controlled foreign corporations.
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 (3)
2022 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to tax policy- HR 2847 - Restoring of limitation on downward attribution of stock ownership Issues related to the tax title of the FY22 Budget Reconciliation (S.Con.Res.14, H.R.5376) - provisions related to restoring of limitation on downward attribution of stock ownership, provisions related to international taxes
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: $170,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · third_quarter · Taxation/Internal Revenue Code
Issues related to tax policy- HR 2847 - Restoring of limitation on downward attribution of stock ownership issues related to the tax title of the FY22 Budget Reconciliation (S.Con.Res.14, H.R.5376) - provisions related to restoring of limitation on downward attribution of stock ownership, provisions related to international taxes
Client expense: $150,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · second_quarter · Taxation/Internal Revenue Code
Issues related to tax policy- HR 2847 - Restoring of limitation on downward attribution of stock ownership issues related to the tax title of the FY22 Budget Reconciliation (S.Con.Res.14, H.R.5376) - provisions related to restoring of limitation on downward attribution of stock ownership, provisions related to international taxes
Client expense: $110,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2021 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to corporate and international tax, including tax sections 951A, 245A, and 250. Issues related to OECD negotiations on the taxation of global income. Issues related to tax code section 958(b)(4), H.R.2847. Issues related to H.R.5376 - Build Back Better Act, including sections 138121, 138124, 138126, 138127, and 138128.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2021 · fourth_quarter · Taxation/Internal Revenue Code
General tax legislative and regulatory issues; H.R. 2847 (2021).
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2021 · third_quarter · Taxation/Internal Revenue Code
Issues related to corporate and international tax, including tax sections 951A, 245A, and 250. Issues related to OECD negotiations on the taxation of global income. Issues related to tax code section 958(b)(4), H.R.2847. Issues related to H.R.5376 - Build Back Better Act, including sections 138121, 138124, 138126, 138127, and 138128.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2021 · third_quarter · Taxation/Internal Revenue Code
General tax legislative and regulatory issues; H.R. 2847 (2021).
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2021 · second_quarter · Taxation/Internal Revenue Code
Issues related to corporate and international tax, including tax sections 951A and 250. Issues related to OECD negotiations on the taxation of global income. Issues related to tax code section 958(b)(4), H.R.2847.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2021 · second_quarter · Taxation/Internal Revenue Code
General tax legislative and regulatory issues; H.R. 2847 (2021).
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
| Republican |
| KS |