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HR 4993 107th Congress House Taxation Business income tax Commerce Corporation taxes Finance and Financial Sector Foreign Trade and International Finance Foreign corporations Income tax International Affairs Location of industries Residence requirements Stockholders Subsidiary corporations Tax evasion Tax rates Tax treaties Withholding tax

No Tax Breaks for Corporations Renouncing America Act of 2002

Introduced: June 21, 2002 Introduced by: Doggett, Lloyd Democratic · Texas See on congress.gov
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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 21, 2002
Referred to the House Committee on Ways and Means.
Jun 21, 2002
Introduced in House
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 Plain-English summary Congressional Research Service
No Tax Breaks for Corporations Renouncing America Act of 2002 - Amends the Internal Revenue Code to deny a foreign entity any reduced rate of withholding tax on any deductible foreign payment under any income tax treaty between the United States and the entity's country unless the entity is predominantly owned by residents of such country. Excepts specified conduit payments. Specifies what constitutes predominant ownership.
What's happening now June 21, 2002

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 4993: No Tax Breaks for Corporations Renouncing America Act of 2002. 107th Congress. Open America. https://openamerica.io/bill/107-HR-4993/
MLA
"H.R. 4993: No Tax Breaks for Corporations Renouncing America Act of 2002." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-4993/.
Bluebook (legal)
H.R. 4993, 107th Cong. (2026), https://openamerica.io/bill/107-HR-4993/.
Markdown link
[H.R. 4993: No Tax Breaks for Corporations Renouncing America Act of 2002](https://openamerica.io/bill/107-HR-4993/)
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