HR 1234
109th Congress
House
Taxation
Accounting
Affiliated corporations
Business records
Commerce
Congress
Congressional reporting requirements
Corporate finance
Corporation taxes
Data banks
Depreciation and amortization
Dividends
Electronic government information
Employee stock options
Energy
Energy industries
Excess profits tax
Finance and Financial Sector
Financial statements
Government Operations and Politics
Corporate Accountability Tax Gap Act of 2005
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 10, 2005
Referred to the House Committee on Ways and Means.
Mar 10, 2005
Introduced in House
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Plain-English summary
Corporate Accountability Tax Gap Act of 2005 - Amends the Internal Revenue Code to provide for public disclosure of certain information of publicly traded corporations, including: (1) net corporate income tax and taxable income as shown on the corporation's current year tax return; (2) adjusted book income; and (3) differences between taxable income and adjusted book income due to certain transactions, depreciation differences, stock options, and other factors.
Directs the Secretary of the Treasury to conduct a study of corporate tax shelter activity.
What's happening now
Referred to the House Committee on Ways and Means.
Bill text
1 version
- Introduced in House Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Cite this page
U.S. Congress. (2026). H.R. 1234: Corporate Accountability Tax Gap Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-HR-1234/
"H.R. 1234: Corporate Accountability Tax Gap Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-1234/.
H.R. 1234, 109th Cong. (2026), https://openamerica.io/bill/109-HR-1234/.
[H.R. 1234: Corporate Accountability Tax Gap Act of 2005](https://openamerica.io/bill/109-HR-1234/)