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HR 2098 111th Congress House Taxation Foreign and international corporations Income tax deferral Taxation of foreign income U.S. and foreign investments

To amend the Internal Revenue Code of 1986 to extend the look-through treatment of payments between related controlled foreign corporations.

Introduced: April 23, 2009 See on congress.gov
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) 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
Apr 23, 2009
Referred to the House Committee on Ways and Means.
Apr 23, 2009
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to extend through 2014 the tax rule exempting dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity from treatment as foreign holding company income (thus permitting tax deferral of such income).

What's happening now April 23, 2009

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Larson, John B.
Connecticut · Apr 23, 2009
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2098: To amend the Internal Revenue Code of 1986 to extend the look-through treatment of payments between related controlled foreign corporations.. 111th Congress. Open America. https://openamerica.io/bill/111-HR-2098/
MLA
"H.R. 2098: To amend the Internal Revenue Code of 1986 to extend the look-through treatment of payments between related controlled foreign corporations.." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-2098/.
Bluebook (legal)
H.R. 2098, 111th Cong. (2026), https://openamerica.io/bill/111-HR-2098/.
Markdown link
[H.R. 2098: To amend the Internal Revenue Code of 1986 to extend the look-through treatment of payments between related controlled foreign corporations.](https://openamerica.io/bill/111-HR-2098/)
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