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HR 3923 110th Congress House Taxation Commerce Foreign Trade and International Finance Foreign corporations Income tax Labor and Employment Tax exclusion Tax-deferred compensation plans

Offshore Deferred Compensation Reform Act of 2007

Introduced: October 22, 2007 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 22, 2007
Referred to the House Committee on Ways and Means.
Oct 22, 2007
Sponsor introductory remarks on measure. (CR E2192-2193)
Oct 22, 2007
Introduced in House
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 Plain-English summary Congressional Research Service

Offshore Deferred Compensation Reform Act of 2007 - Amends the Internal Revenue Code to require the inclusion in gross income for income tax purposes of employee compensation deferred under a nonqualified deferred compensation plan of a nonqualified foreign corporation when there is no substantial risk of forfeiture of the rights to such compensation. Defines "nonqualified foreign corporation" as any foreign corporation unless substantially all of its income is: (1) effectively connected with a trade or business in the United States; or (2) subject to an income tax imposed by a foreign country that has a comprehensive tax treaty with the United States.

What's happening now October 22, 2007

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 2199 Identical bill Offshore Deferred Compensation Reform Act of 2007
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Doggett, Lloyd
Texas · Oct 22, 2007
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3923: Offshore Deferred Compensation Reform Act of 2007. 110th Congress. Open America. https://openamerica.io/bill/110-HR-3923/
MLA
"H.R. 3923: Offshore Deferred Compensation Reform Act of 2007." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-3923/.
Bluebook (legal)
H.R. 3923, 110th Cong. (2026), https://openamerica.io/bill/110-HR-3923/.
Markdown link
[H.R. 3923: Offshore Deferred Compensation Reform Act of 2007](https://openamerica.io/bill/110-HR-3923/)
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