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HR 2862 113th Congress House

Freedom to Invest Act of 2013

Official title: To amend the Internal Revenue Code of 1986 to allow a temporary dividends received deduction for 2013 or 2014.

Introduced: July 30, 2013 See on congress.gov
Taxation Corporate finance and managementIncome tax deductionsInterest, dividends, interest ratesTaxation of foreign incomeUnemployment
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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
Jul 30, 2013
Referred to the House Committee on Ways and Means.
Jul 30, 2013
Introduced in House
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 Latest action July 30, 2013

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Freedom to Invest Act of 2013 - Amends the Internal Revenue Code to: (1) extend the election allowed to a U.S. corporation to deduct dividends received from a controlled foreign corporation to the corporation's last taxable year beginning before the enactment of this Act or the first taxable year beginning during the one-year period beginning on such enactment date, and (2) reduce the amount of such tax deduction for corporations that fail to maintain specified employment levels for full-time U.S. employees.

 Related & companion bills 1
  • HR 243 Related bill Bowles-Simpson Plan of Lowering America's Debt Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2862: Freedom to Invest Act of 2013. 113th Congress. Open America. https://openamerica.io/bill/113-HR-2862/
MLA
"H.R. 2862: Freedom to Invest Act of 2013." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-2862/.
Bluebook (legal)
H.R. 2862, 113th Cong. (2026), https://openamerica.io/bill/113-HR-2862/.
Markdown link
[H.R. 2862: Freedom to Invest Act of 2013](https://openamerica.io/bill/113-HR-2862/)
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