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HR 365 109th Congress House Taxation Capital Commerce Earnings Income tax Tax exclusion

Accumulated Earnings Tax Modification Act of 2005

Introduced: January 25, 2005 Introduced by: Wilson, Joe Republican · South Carolina See on congress.gov
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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
Jan 25, 2005
Referred to the House Committee on Ways and Means.
Jan 25, 2005
Introduced in House
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 Plain-English summary Congressional Research Service

Accumulated Earnings Tax Modification Act of 2005 - Amends the Internal Revenue Code to exclude working capital from inclusion in the calculation of accumulated earnings tax.

What's happening now January 25, 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. 365: Accumulated Earnings Tax Modification Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-HR-365/
MLA
"H.R. 365: Accumulated Earnings Tax Modification Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-365/.
Bluebook (legal)
H.R. 365, 109th Cong. (2026), https://openamerica.io/bill/109-HR-365/.
Markdown link
[H.R. 365: Accumulated Earnings Tax Modification Act of 2005](https://openamerica.io/bill/109-HR-365/)
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