Skip to main content
HR 2184 108th Congress House Taxation Commerce Corporation taxes Finance and Financial Sector Foreign Trade and International Finance Foreign corporations Income tax International Affairs Partnerships Prices Residence requirements Stockholders Subsidiary corporations Tax deductions Tax evasion Tax havens Tax rates Tax treaties Taxation of foreign income Withholding tax

Fairness and Accountability in International Taxation Act of 2003

Introduced: May 21, 2003 Introduced by: Doggett, Lloyd Democratic · Texas See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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
May 21, 2003
Referred to the House Committee on Ways and Means.
May 21, 2003
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service
Fairness and Accountability in International Taxation Act of 2003 - Amends the Internal Revenue Code to deny reduced withholding tax treaty benefits to a foreign entity on any deductible foreign payment (deductible payment made by a domestic entity to a related foreign entity) unless such entity is predominantly owned by individuals who are residents of such foreign country. Exempts from such provision: (1) corporations with substantial business activities in a treaty country with specified tax rates; (2) payments received by controlled foreign corporations from U.S. shareholders; and (3) certain conduit payments made by foreign corporations.

Provides a special income and deduction allocation rule for related-party inbound (transfer price increased by deflected tax haven income) and outbound (transfer price increased by deflected tax haven income) transactions. Defines "related-party inbound transaction," "related-party outbound transaction," and "deflected tax haven."

What's happening now May 21, 2003

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 16
All 16 Democratic 15 Independent 1
D
Davis, Danny K.
Illinois · Oct 15, 2003
 D
DeGette, Diana
Colorado · Oct 15, 2003
 D
Kaptur, Marcy
Ohio · Oct 15, 2003
 D
Nadler, Jerrold
New York · Oct 15, 2003
 D
Schakowsky, Janice D.
Illinois · Oct 15, 2003
 D
Schiff, Adam B.
California · Oct 15, 2003
 D
Sherman, Brad
California · Oct 15, 2003
 D
Velázquez, Nydia M.
New York · Oct 15, 2003
 D
Waters, Maxine
California · Oct 15, 2003
 D
Baldwin, Tammy
Wisconsin · May 21, 2003
 D
DeLauro, Rosa L.
Connecticut · May 21, 2003
 D
Markey, Edward J.
Massachusetts · May 21, 2003
 D
McGovern, James P.
Massachusetts · May 21, 2003
 D
Neal, Richard E.
Massachusetts · May 21, 2003
 D
Pallone, Frank
New Jersey · May 21, 2003
 I
Sanders, Bernard
Vermont · May 21, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2184: Fairness and Accountability in International Taxation Act of 2003. 108th Congress. Open America. https://openamerica.io/bill/108-HR-2184/
MLA
"H.R. 2184: Fairness and Accountability in International Taxation Act of 2003." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-2184/.
Bluebook (legal)
H.R. 2184, 108th Cong. (2026), https://openamerica.io/bill/108-HR-2184/.
Markdown link
[H.R. 2184: Fairness and Accountability in International Taxation Act of 2003](https://openamerica.io/bill/108-HR-2184/)
Report a problem