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HR 1374 103th Congress House Taxation American investments Corporation taxes Foreign Trade and International Finance Foreign corporations Income tax Location of industries Manufacturing industries Plant shutdowns Subsidiary corporations Tax exclusion Tax havens Taxation of foreign income

Foreign Subsidiary Tax Equity Act

Introduced: March 16, 1993 See on congress.gov
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 16, 1993
Referred to the House Committee on Ways and Means.
Mar 16, 1993
Introduced in House
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 Plain-English summary Congressional Research Service

Foreign Subsidiary Tax Equity Act - Amends the Internal Revenue Code to include as taxable income of U.S. shareholders in controlled foreign corporations the foreign base company manufacturing related income attributable to manufacturing operations in a tax holiday (tax haven) plant or in a runaway plant.

What's happening now March 16, 1993

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Kaptur, Marcy
Ohio · Sep 12, 1994
 D
Norton, Eleanor Holmes
District of Columbia · Apr 12, 1994
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1374: Foreign Subsidiary Tax Equity Act. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-1374/
MLA
"H.R. 1374: Foreign Subsidiary Tax Equity Act." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-1374/.
Bluebook (legal)
H.R. 1374, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-1374/.
Markdown link
[H.R. 1374: Foreign Subsidiary Tax Equity Act](https://openamerica.io/bill/103-HR-1374/)
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