Deadbeat Corporations Tax Accountability Act of 2003
Official title: To amend the Internal Revenue Code of 1986 to reduce corporate refunds by fines and penalties imposed by reason of improper accounting or reporting practices o… Show full official titleShow less
Official title: To amend the Internal Revenue Code of 1986 to reduce corporate refunds by fines and penalties imposed by reason of improper accounting or reporting practices or misstatements of its financial position.
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Referred to the House Committee on Ways and Means.
Deadbeat Corporations Tax Accountability Act of 2003 - Amends the Internal Revenue Code to require the Secretary of the Treasury to reduce any overpayment due to a corporation upon receiving notice from the Securities and Exchange Commission that a corporation has not paid the full amount of a fine or penalty either imposed by a court of competent jurisdiction, or agreed to by the corporation, with respect to: (1) the corporation's accounting or reporting practices; or (2) a related misstatement of its financial position.
- Introduced in House Formatted Text PDF
Cite this page
U.S. Congress. (2026). H.R. 2836: Deadbeat Corporations Tax Accountability Act of 2003. 108th Congress. Open America. https://openamerica.io/bill/108-HR-2836/
"H.R. 2836: Deadbeat Corporations Tax Accountability Act of 2003." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-2836/.
H.R. 2836, 108th Cong. (2026), https://openamerica.io/bill/108-HR-2836/.
[H.R. 2836: Deadbeat Corporations Tax Accountability Act of 2003](https://openamerica.io/bill/108-HR-2836/)