Skip to main content
HR 64 112th Congress House

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

Introduced: May 25, 2011 Introduced by: Doggett, Lloyd Democratic · Texas See on congress.gov
Taxation Administrative law and regulatory proceduresCorporate finance and managementDepartment of the TreasuryEmployment taxes
More subjectsShow fewer subjects
Foreign and international corporationsIncome tax deductionsInternational law and treatiesTaxation of foreign income
Sign in to write a letter Sign in to watch
This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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
Jan 5, 2011
Referred to the House Committee on Ways and Means.
Jan 5, 2011
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action January 5, 2011

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to prohibit a reduction under any treaty of the United States of tax withholding for a tax deductible payment made between persons who are members of the same foreign controlled group of entities unless there would be a similar reduction for payments made directly to the foreign parent corporation of such entities.

 Related & companion bills 1
  • HR 6109 Related bill Investing in American Innovation Act of 2012
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 4
COSTELLO, JERRY
· May 25, 2011
 D
Schakowsky, Janice D.
Illinois · May 25, 2011
 D
Sherman, Brad
California · May 25, 2011
 D
DeLauro, Rosa L.
Connecticut · Apr 15, 2011
 D
Neal, Richard E.
Massachusetts · Apr 15, 2011
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 64: To amend the Internal Revenue Code of 1986 to prevent corporations from exploiting tax treaties to evade taxation of United States income.. 112th Congress. Open America. https://openamerica.io/bill/112-HR-64/
MLA
"H.R. 64: To amend the Internal Revenue Code of 1986 to prevent corporations from exploiting tax treaties to evade taxation of United States income.." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-64/.
Bluebook (legal)
H.R. 64, 112th Cong. (2026), https://openamerica.io/bill/112-HR-64/.
Markdown link
[H.R. 64: 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/112-HR-64/)
Report a problem