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HR 6660 112th Congress House

Personal Holding Company Tax Parity and Reinvestment Act

Official title: To amend the Internal Revenue Code of 1986 to exclude dividends from controlled foreign corporations from the definition of personal holding company income for… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to exclude dividends from controlled foreign corporations from the definition of personal holding company income for purposes of the personal holding company rules.

Introduced: December 13, 2012 See on congress.gov
Taxation Corporate finance and managementInterest, dividends, interest ratesTax administration and collection, taxpayersTaxation of foreign income
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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
Dec 13, 2012
Referred to the House Committee on Ways and Means.
Dec 13, 2012
Introduced in House
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 Latest action December 13, 2012

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Personal Holding Company Tax Parity and Reinvestment Act - Amends the Internal Revenue Code to exclude dividends received by a U.S. shareholder from a controlled foreign corporation from the definition of "personal holding company income" for purposes of personal holding company taxation.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 2
Boustany, Charles
· Dec 20, 2012
 D
Larsen, Rick
Washington · Dec 20, 2012
DICKS, NORMAN
· Dec 13, 2012
Herrera Beutler, Jaime
· Dec 13, 2012
 D
Smith, Adam
Washington · Dec 13, 2012
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 6660: Personal Holding Company Tax Parity and Reinvestment Act. 112th Congress. Open America. https://openamerica.io/bill/112-HR-6660/
MLA
"H.R. 6660: Personal Holding Company Tax Parity and Reinvestment Act." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-6660/.
Bluebook (legal)
H.R. 6660, 112th Cong. (2026), https://openamerica.io/bill/112-HR-6660/.
Markdown link
[H.R. 6660: Personal Holding Company Tax Parity and Reinvestment Act](https://openamerica.io/bill/112-HR-6660/)
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