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HR 5328 111th Congress House Taxation Corporate finance and management Foreign and international corporations Interest, dividends, interest rates Tax administration and collection, taxpayers Taxation of foreign income

International Tax Competitiveness Act of 2010

Introduced: May 18, 2010 Introduced by: Doggett, Lloyd Democratic · Texas 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
May 18, 2010
Referred to the House Committee on Ways and Means.
May 18, 2010
Introduced in House
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 Plain-English summary Congressional Research Service

International Tax Competitiveness Act of 2010 - Amends the Internal Revenue Code to: (1) treat foreign corporations that are managed, directly or indirectly, within the United States as domestic corporations for U.S. tax purposes; (2) make certain royalty income and income from intangibles received from a controlled foreign corporation subject to U.S. taxation; (3) repeal tax rules exempting foreign source income attributable to the active conduct of a foreign trade or business from withholding of tax requirements; and (4) revise the tax treatment of property other than stock (i.e., boot) received in connection with a corporate reorganization to provide that such property shall be treated as a taxable dividend.

What's happening now May 18, 2010

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Sánchez, Linda T.
California · Jun 23, 2010
 D
DeLauro, Rosa L.
Connecticut · May 18, 2010
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5328: International Tax Competitiveness Act of 2010. 111th Congress. Open America. https://openamerica.io/bill/111-HR-5328/
MLA
"H.R. 5328: International Tax Competitiveness Act of 2010." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-5328/.
Bluebook (legal)
H.R. 5328, 111th Cong. (2026), https://openamerica.io/bill/111-HR-5328/.
Markdown link
[H.R. 5328: International Tax Competitiveness Act of 2010](https://openamerica.io/bill/111-HR-5328/)
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