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HR 3884 107th Congress House

Corporate Patriot Enforcement Act of 2002

Official title: To amend the Internal Revenue Code of 1986 to prevent corporations from avoiding the United States income tax by reincorporating in a foreign country.

Introduced: June 6, 2002 Introduced by: Neal, Richard E. Democratic · Massachusetts See on congress.gov
Taxation Business income taxCommerceCorporate managementCorporation taxes
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Foreign Trade and International FinanceForeign corporationsIncome taxPartnershipsStocksTax havens
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 16, 2002
Sponsor introductory remarks on measure. (CR H2516)
May 15, 2002
Sponsor introductory remarks on measure. (CR H2477)
Mar 6, 2002
Referred to the House Committee on Ways and Means.
Mar 6, 2002
Introduced in House
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 Latest action May 16, 2002

Sponsor introductory remarks on measure. (CR H2516)

 Plain-English summary Congressional Research Service
Corporate Patriot Enforcement Act of 2002 - Amends the Internal Revenue Code by determining that acquiring corporations in"corporate expatriation transactions" shall be considered domestic corporations. Defines a "corporate expatriation transaction" as, with certain exceptions, one in which a "nominally foreign corporation" acquires substantially all of the properties held by a domestic corporation and in which, immediately after the transaction, more than 80 percent of the stock of the acquiring corporation is held by former shareholders of the domestic corporation. Lowers the 80 percent threshold to 50 percent when the acquiring "nominally foreign corporation" lacks substantial business activities in the foreign country in which it was created and organized compared to the total activities of the "expanded affiliated group" and the stock is publicly traded, with the principal market of trading being the United States. Defines the terms "nominally foreign corporation" and "expanded affiliated group."

Applies similar rules to partnership transactions.

Establishes that a series of related transactions relevant to the Act shall be handled as a single transaction.

 Related & companion bills 1
  • HRES 456 Procedurally related Providing for consideration of the bill (H.R. 3884) to amend the Internal Revenue Code of 1986 to prevent corporations …
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 35
All 35 Democratic 25 Independent 1
D
McCollum, Betty
Minnesota · Oct 7, 2002
 D
Larsen, Rick
Washington · Jul 23, 2002
 D
Waters, Maxine
California · Jul 22, 2002
 D
Thompson, Bennie G.
Mississippi · Jul 18, 2002
 D
Velázquez, Nydia M.
New York · Jul 18, 2002
 D
Lofgren, Zoe
California · Jul 9, 2002
 D
Thompson, Mike
California · Jul 9, 2002
CHRISTENSEN, DONNA
· Jul 8, 2002
 D
Pelosi, Nancy
California · Jun 24, 2002
 D
Pallone, Frank
New Jersey · Jun 19, 2002
 D
Davis, Danny K.
Illinois · Jun 18, 2002
HOEFFEL, JOSEPH
· Jun 18, 2002
TURNER, JIM
· Jun 13, 2002
 D
Norton, Eleanor Holmes
District of Columbia · Jun 11, 2002
 D
Sherman, Brad
California · Jun 11, 2002
 D
Hoyer, Steny H.
Maryland · Jun 6, 2002
 D
Doggett, Lloyd
Texas · Jun 4, 2002
 D
Nadler, Jerrold
New York · May 23, 2002
MCCARTHY, KAREN
· May 22, 2002
 D
Scott, Robert C. "Bobby"
Virginia · May 22, 2002
 D
Baldwin, Tammy
Wisconsin · May 20, 2002
 D
Schiff, Adam B.
California · May 20, 2002
KLECZKA, GERALD
· May 15, 2002
 D
Larson, John B.
Connecticut · May 14, 2002
FROST, MARTIN
· May 8, 2002
 D
Schakowsky, Janice D.
Illinois · Apr 30, 2002
LIPINSKI, WILLIAM
· Apr 24, 2002
 D
DeLauro, Rosa L.
Connecticut · Apr 11, 2002
GEPHARDT, RICHARD
· Apr 11, 2002
 D
Kaptur, Marcy
Ohio · Mar 19, 2002
 I
Sanders, Bernard
Vermont · Mar 19, 2002
LAMPSON, NICK
· Mar 6, 2002
 D
Lynch, Stephen F.
Massachusetts · Mar 6, 2002
 D
Markey, Edward J.
Massachusetts · Mar 6, 2002
 D
McGovern, James P.
Massachusetts · Mar 6, 2002
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3884: Corporate Patriot Enforcement Act of 2002. 107th Congress. Open America. https://openamerica.io/bill/107-HR-3884/
MLA
"H.R. 3884: Corporate Patriot Enforcement Act of 2002." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-3884/.
Bluebook (legal)
H.R. 3884, 107th Cong. (2026), https://openamerica.io/bill/107-HR-3884/.
Markdown link
[H.R. 3884: Corporate Patriot Enforcement Act of 2002](https://openamerica.io/bill/107-HR-3884/)
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