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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

Introduced: March 10, 2005 Introduced by: Doggett, Lloyd Democratic · Texas See on congress.gov
This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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
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 Congressional Research Service
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 March 10, 2005

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. 1234: Corporate Accountability Tax Gap Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-HR-1234/
MLA
"H.R. 1234: Corporate Accountability Tax Gap Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-1234/.
Bluebook (legal)
H.R. 1234, 109th Cong. (2026), https://openamerica.io/bill/109-HR-1234/.
Markdown link
[H.R. 1234: Corporate Accountability Tax Gap Act of 2005](https://openamerica.io/bill/109-HR-1234/)
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