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HR 2937 110th Congress House

To amend the Internal Revenue Code of 1986 to provide that management and administrative activities will not be taken into account in determining if an entity has sufficient business activities in a…

Official title: To amend the Internal Revenue Code of 1986 to provide that management and administrative activities will not be taken into account in determining if an entity … Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to provide that management and administrative activities will not be taken into account in determining if an entity has sufficient business activities in a foreign country to avoid treatment as an expatriated entity.

Introduced: June 28, 2007 Introduced by: Neal, Richard E. Democratic · Massachusetts See on congress.gov
Taxation CommerceCorporate managementCorporation taxesForeign Trade and International Finance
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Foreign corporationsIncome taxTax administration
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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
Jun 28, 2007
Referred to the House Committee on Ways and Means.
Jun 28, 2007
Sponsor introductory remarks on measure. (CR E1455-1456)
Jun 28, 2007
Introduced in House
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 Latest action June 28, 2007

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends Internal Revenue Code provisions defining expatriated business entities to exclude any management or administrative activities conducted by such entities in a foreign country in determining expatriate status for income tax purposes.

 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. 2937: To amend the Internal Revenue Code of 1986 to provide that management and administrative activities will not be taken into account in determining if an entity has sufficient business activities in a foreign country to avoid treatment as an expatriated entity.. 110th Congress. Open America. https://openamerica.io/bill/110-HR-2937/
MLA
"H.R. 2937: To amend the Internal Revenue Code of 1986 to provide that management and administrative activities will not be taken into account in determining if an entity has sufficient business activities in a foreign country to avoid treatment as an expatriated entity.." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-2937/.
Bluebook (legal)
H.R. 2937, 110th Cong. (2026), https://openamerica.io/bill/110-HR-2937/.
Markdown link
[H.R. 2937: To amend the Internal Revenue Code of 1986 to provide that management and administrative activities will not be taken into account in determining if an entity has sufficient business activities in a foreign country to avoid treatment as an expatriated entity.](https://openamerica.io/bill/110-HR-2937/)
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