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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
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 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
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 Plain-English summary Congressional Research Service

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 May 2, 2014

Placed on the Union Calendar, Calendar No. 316.

 Related & companion bills 1
 Bill text 2 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4464: Permanent CFC Look-Through Act of 2014. 113th Congress. Open America. https://openamerica.io/bill/113-HR-4464/
MLA
"H.R. 4464: Permanent CFC Look-Through Act of 2014." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-4464/.
Bluebook (legal)
H.R. 4464, 113th Cong. (2026), https://openamerica.io/bill/113-HR-4464/.
Markdown link
[H.R. 4464: Permanent CFC Look-Through Act of 2014](https://openamerica.io/bill/113-HR-4464/)
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