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HR 1303 109th Congress House

Fairness and Accountability in International Taxation Act of 2005

Official title: To amend the Internal Revenue Code of 1986 to prevent corporations from exploiting tax treaties to evade taxation of United States income and to prevent manipu… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to prevent corporations from exploiting tax treaties to evade taxation of United States income and to prevent manipulation of transfer prices by deflection of income to tax havens.

Introduced: March 15, 2005 Introduced by: Doggett, Lloyd Democratic · Texas See on congress.gov
Taxation CommerceCorporation taxesFinance and Financial SectorForeign Trade and International Finance
More subjectsShow fewer subjects
Foreign corporationsIncome taxInternational AffairsPartnershipsPricesResidence requirementsStockholdersSubsidiary corporationsTax deductionsTax evasionTax havensTax ratesTax treatiesTaxation of foreign incomeWithholding tax
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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 15, 2005
Referred to the House Committee on Ways and Means.
Mar 15, 2005
Introduced in House
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 Latest action March 15, 2005

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Fairness and Accountability in International Taxation Act of 2005 - 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 reduced 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."

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 24
All 24 Democratic 17 Independent 1
D
Larson, John B.
Connecticut · Nov 17, 2005
BAIRD, BRIAN
· Mar 15, 2005
 D
Baldwin, Tammy
Wisconsin · Mar 15, 2005
 D
Davis, Danny K.
Illinois · Mar 15, 2005
 D
DeGette, Diana
Colorado · Mar 15, 2005
 D
DeLauro, Rosa L.
Connecticut · Mar 15, 2005
EDWARDS, CHET
· Mar 15, 2005
 D
Kaptur, Marcy
Ohio · Mar 15, 2005
KENNEDY, PATRICK
· Mar 15, 2005
KILPATRICK, CAROLYN
· Mar 15, 2005
 D
Markey, Edward J.
Massachusetts · Mar 15, 2005
 D
McGovern, James P.
Massachusetts · Mar 15, 2005
Meek, Kendrick
· Mar 15, 2005
 D
Nadler, Jerrold
New York · Mar 15, 2005
 D
Neal, Richard E.
Massachusetts · Mar 15, 2005
 D
Pallone, Frank
New Jersey · Mar 15, 2005
 D
Sánchez, Linda T.
California · Mar 15, 2005
 I
Sanders, Bernard
Vermont · Mar 15, 2005
 D
Schakowsky, Janice D.
Illinois · Mar 15, 2005
 D
Schiff, Adam B.
California · Mar 15, 2005
 D
Sherman, Brad
California · Mar 15, 2005
 D
Velázquez, Nydia M.
New York · Mar 15, 2005
 D
Waters, Maxine
California · Mar 15, 2005
Watson, Diane
· Mar 15, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1303: Fairness and Accountability in International Taxation Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-HR-1303/
MLA
"H.R. 1303: Fairness and Accountability in International Taxation Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-1303/.
Bluebook (legal)
H.R. 1303, 109th Cong. (2026), https://openamerica.io/bill/109-HR-1303/.
Markdown link
[H.R. 1303: Fairness and Accountability in International Taxation Act of 2005](https://openamerica.io/bill/109-HR-1303/)
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