HR 4464
113th Congress
House
Taxation
Foreign and international corporations
Income tax deferral
Taxation of foreign income
U.S. and foreign investments
Permanent CFC Look-Through Act of 2014
Introduced: April 10, 2014
See on congress.gov
Everywhere this bill has been
6 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 2, 2014
Placed on the Union Calendar, Calendar No. 316.
May 2, 2014
Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-428.
Apr 29, 2014
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 22 - 14.
Apr 29, 2014
Committee Consideration and Mark-up Session Held.
Apr 10, 2014
Referred to the House Committee on Ways and Means.
Apr 10, 2014
Introduced in House
Plain-English summary
Permanent CFC Look-Through Act of 2014 - Amends the Internal Revenue Code to make permanent the tax rule exempting dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity from treatment as foreign holding company income (thus permitting tax deferral of such income).
What's happening now
Placed on the Union Calendar, Calendar No. 316.
Committees of jurisdiction
1