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HR 2706 108th Congress House

To clarify the treatment of tax attributes under section 108 of the Internal Revenue Code of 1986 for taxpayers which file consolidated returns.

Introduced: July 17, 2003 See on congress.gov
Taxation Affiliated corporationsCommerceCorporate debtCorporation taxes
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Income taxTax creditsTax exclusion
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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
Jul 10, 2003
Referred to the House Committee on Ways and Means.
Jul 10, 2003
Introduced in House
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 Latest action July 10, 2003

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide that if a taxpayer is a member of an affiliated group of corporations which files a consolidated return, the tax attributes concerning reduction of tax attributes and exclusion from gross income by reason of discharge of indebtedness shall be the aggregate tax attributes of such group.

 Related & companion bills 1
  • S 1331 Identical bill A bill to clarify the treatment of tax attributes under section 108 of the Internal Revenue Code of 1986 for taxpayers …
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 9
All 9 Democratic 2 Republican 1
R
Sessions, Pete
Texas · Sep 25, 2003
 D
Thompson, Bennie G.
Mississippi · Sep 5, 2003
CRANE, PHILIP
· Jul 25, 2003
TANNER, JOHN
· Jul 25, 2003
BARTON, JOE
· Jul 24, 2003
TAYLOR, GENE
· Jul 24, 2003
 D
Meeks, Gregory W.
New York · Jul 17, 2003
Vitter, David
· Jul 17, 2003
MCINNIS, SCOTT
· Jul 10, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2706: To clarify the treatment of tax attributes under section 108 of the Internal Revenue Code of 1986 for taxpayers which file consolidated returns.. 108th Congress. Open America. https://openamerica.io/bill/108-HR-2706/
MLA
"H.R. 2706: To clarify the treatment of tax attributes under section 108 of the Internal Revenue Code of 1986 for taxpayers which file consolidated returns.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-2706/.
Bluebook (legal)
H.R. 2706, 108th Cong. (2026), https://openamerica.io/bill/108-HR-2706/.
Markdown link
[H.R. 2706: To clarify the treatment of tax attributes under section 108 of the Internal Revenue Code of 1986 for taxpayers which file consolidated returns.](https://openamerica.io/bill/108-HR-2706/)
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