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HR 3160 110th Congress House Taxation Commerce Corporation taxes Finance and Financial Sector Foreign Trade and International Finance Foreign corporations Income tax International Affairs Partnerships Subsidiary corporations Tax deductions Tax treaties Taxation of foreign income Withholding tax

To amend the Internal Revenue Code of 1986 to prevent corporations from exploiting tax treaties to evade taxation of United States income.

Introduced: July 24, 2007 Introduced by: Doggett, Lloyd Democratic · Texas See on congress.gov
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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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 24, 2007
Referred to the House Committee on Ways and Means.
Jul 24, 2007
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to require the same level of tax withholding for tax deductible payments made between persons who are members of the same foreign controlled group of entities as would be required if such payments were made directly to the foreign parent corporation of such entities.

What's happening now July 24, 2007

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 12
All 12 Democratic 12
D
Hirono, Mazie K.
Hawaii · Jul 27, 2007
 D
Clarke, Yvette D.
New York · Jul 24, 2007
 D
Cleaver, Emanuel
Missouri · Jul 24, 2007
 D
Davis, Danny K.
Illinois · Jul 24, 2007
 D
DeLauro, Rosa L.
Connecticut · Jul 24, 2007
 D
Johnson, Henry C. "Hank"
Georgia · Jul 24, 2007
 D
Kaptur, Marcy
Ohio · Jul 24, 2007
 D
McGovern, James P.
Massachusetts · Jul 24, 2007
 D
Nadler, Jerrold
New York · Jul 24, 2007
 D
Neal, Richard E.
Massachusetts · Jul 24, 2007
 D
Schakowsky, Janice D.
Illinois · Jul 24, 2007
 D
Sherman, Brad
California · Jul 24, 2007
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3160: To amend the Internal Revenue Code of 1986 to prevent corporations from exploiting tax treaties to evade taxation of United States income.. 110th Congress. Open America. https://openamerica.io/bill/110-HR-3160/
MLA
"H.R. 3160: To amend the Internal Revenue Code of 1986 to prevent corporations from exploiting tax treaties to evade taxation of United States income.." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-3160/.
Bluebook (legal)
H.R. 3160, 110th Cong. (2026), https://openamerica.io/bill/110-HR-3160/.
Markdown link
[H.R. 3160: To amend the Internal Revenue Code of 1986 to prevent corporations from exploiting tax treaties to evade taxation of United States income.](https://openamerica.io/bill/110-HR-3160/)
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