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HR 3610 103th Congress House

To amend the Internal Revenue Code of 1986 to provide that distributions from a controlled foreign corporation to a United States shareholder shall be excluded from gross income if at least a portion…

Official title: To amend the Internal Revenue Code of 1986 to provide that distributions from a controlled foreign corporation to a United States shareholder shall be excluded… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to provide that distributions from a controlled foreign corporation to a United States shareholder shall be excluded from gross income if at least a portion of the distribution is invested in certain property located in the United States and in the employment of new employees in the United States.

Introduced: November 21, 1993 See on congress.gov
Taxation
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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 1 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 21, 1993
Referred to the House Committee on Ways and Means.
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 Latest action November 21, 1993

Referred to the House Committee on Ways and Means.

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APA
U.S. Congress. (2026). H.R. 3610: To amend the Internal Revenue Code of 1986 to provide that distributions from a controlled foreign corporation to a United States shareholder shall be excluded from gross income if at least a portion of the distribution is invested in certain property located in the United States and in the employment of new employees in the United States.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-3610/
MLA
"H.R. 3610: To amend the Internal Revenue Code of 1986 to provide that distributions from a controlled foreign corporation to a United States shareholder shall be excluded from gross income if at least a portion of the distribution is invested in certain property located in the United States and in the employment of new employees in the United States.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-3610/.
Bluebook (legal)
H.R. 3610, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-3610/.
Markdown link
[H.R. 3610: To amend the Internal Revenue Code of 1986 to provide that distributions from a controlled foreign corporation to a United States shareholder shall be excluded from gross income if at least a portion of the distribution is invested in certain property located in the United States and in the employment of new employees in the United States.](https://openamerica.io/bill/103-HR-3610/)
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