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HR 3959 109th Congress House

Corporate Patriot Enforcement Act of 2005

Official title: To amend the Internal Revenue Code of 1986 to prevent corporate expatriation to avoid United States income taxes.

Introduced: September 29, 2005 Introduced by: Neal, Richard E. Democratic · Massachusetts See on congress.gov
Taxation Affiliated corporationsCommerceCorporate mergersCorporation taxes
More subjectsShow fewer subjects
Finance and Financial SectorForeign Trade and International FinanceForeign corporationsIncome taxPartnershipsStockholdersStocksTax administrationTax evasionTaxation of foreign income
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 29, 2005
Referred to the House Committee on Ways and Means.
Sep 29, 2005
Sponsor introductory remarks on measure. (CR E1983)
Sep 29, 2005
Introduced in House
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 Latest action September 29, 2005

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Corporate Patriot Enforcement Act of 2005 - Amends the Internal Revenue Code to treat a foreign corporation that acquires a majority ownership interest in a U.S. corporation or partnership for tax avoidance purposes as a domestic corporation.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 3
D
DeLauro, Rosa L.
Connecticut · Sep 29, 2005
 D
Doggett, Lloyd
Texas · Sep 29, 2005
 D
Thompson, Mike
California · Sep 29, 2005
VISCLOSKY, PETER
· Sep 29, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3959: Corporate Patriot Enforcement Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-HR-3959/
MLA
"H.R. 3959: Corporate Patriot Enforcement Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-3959/.
Bluebook (legal)
H.R. 3959, 109th Cong. (2026), https://openamerica.io/bill/109-HR-3959/.
Markdown link
[H.R. 3959: Corporate Patriot Enforcement Act of 2005](https://openamerica.io/bill/109-HR-3959/)
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