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S 1837 112th Congress Senate

Rebuilding America Act

Official title: A bill to amend the Internal Revenue Code of 1986 to modify and permanently extend the incentives to reinvest foreign earnings in the United States.

Introduced: November 9, 2011 Introduced by: Lee, Mike Republican · Utah See on congress.gov
Taxation Corporate finance and managementIncome tax ratesTaxation of foreign incomeU.S. and foreign investments
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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
Nov 9, 2011
Read twice and referred to the Committee on Finance.
Nov 9, 2011
Introduced in Senate
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 Latest action November 9, 2011

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Rebuilding America Act - Amends the Internal Revenue Code to reduce the tax rate on current and accumulated foreign earnings of U.S. corporations reinvested in the United States from 35% to 5% and make such lower rate permanent.

 Related & companion bills 1
  • HR 6474 Related bill Implementation of Simpson-Bowles Spending Reductions Act of 2012
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Republican 3
R
Crapo, Mike
Idaho · Nov 9, 2011
DeMint, James
· Nov 9, 2011
 R
Paul, Rand
Kentucky · Nov 9, 2011
 R
Risch, James E.
Idaho · Nov 9, 2011
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1837: Rebuilding America Act. 112th Congress. Open America. https://openamerica.io/bill/112-S-1837/
MLA
"S. 1837: Rebuilding America Act." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-S-1837/.
Bluebook (legal)
S. 1837, 112th Cong. (2026), https://openamerica.io/bill/112-S-1837/.
Markdown link
[S. 1837: Rebuilding America Act](https://openamerica.io/bill/112-S-1837/)
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