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HR 3959 109th Congress House Taxation Affiliated corporations Commerce Corporate mergers Corporation taxes Finance and Financial Sector Foreign Trade and International Finance Foreign corporations Income tax Partnerships Stockholders Stocks Tax administration Tax evasion Taxation of foreign income

Corporate Patriot Enforcement Act of 2005

Introduced: September 29, 2005 Introduced by: Neal, Richard E. Democratic · Massachusetts 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 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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 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.

What's happening now September 29, 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. 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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