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HR 5473 111th Congress House

Investing Income at Home Act of 2010

Official title: To amend the Internal Revenue Code of 1986 to exclude from personal holding company income dividends which are received from foreign affiliates and which are reinvested in the United States.

Introduced: July 22, 2010 Introduced by: Sánchez, Linda T. Democratic · California See on congress.gov
Taxation Foreign and international corporationsIncome tax exclusionInterest, dividends, interest ratesTaxation of foreign incomeU.S. and foreign investments
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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 28, 2010
Referred to the House Committee on Ways and Means.
May 28, 2010
Introduced in House
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 Latest action May 28, 2010

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Investing Income at Home Act of 2010 - Amends the Internal Revenue Code to exclude from the definition of "personal holding company income" foreign affiliate dividends designated for reinvestment in the United States. Imposes an additional tax on such dividends if they are not reinvested in the United States within five years.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Smith, Adam
Washington · Jul 22, 2010
 D
Larsen, Rick
Washington · Jul 15, 2010
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5473: Investing Income at Home Act of 2010. 111th Congress. Open America. https://openamerica.io/bill/111-HR-5473/
MLA
"H.R. 5473: Investing Income at Home Act of 2010." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-5473/.
Bluebook (legal)
H.R. 5473, 111th Cong. (2026), https://openamerica.io/bill/111-HR-5473/.
Markdown link
[H.R. 5473: Investing Income at Home Act of 2010](https://openamerica.io/bill/111-HR-5473/)
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