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HR 4589 113th 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: July 22, 2014 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 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
May 7, 2014
Referred to the House Committee on Ways and Means.
May 7, 2014
Introduced in House
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 Latest action May 7, 2014

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.

 Related & companion bills 1
  • HR 1 Related bill Tax Reform Act of 2014
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 11
All 11 Democratic 4
Heck, Denny
· Jul 23, 2014
 D
Sánchez, Linda T.
California · Jul 22, 2014
Schock, Aaron
· Jun 26, 2014
Boustany, Charles
· Jun 18, 2014
Herrera Beutler, Jaime
· Jun 17, 2014
Hunter, Duncan
· Jun 17, 2014
HASTINGS, DOC
· Jun 10, 2014
 D
Smith, Adam
Washington · Jun 5, 2014
 D
DelBene, Suzan K.
Washington · May 30, 2014
 D
Larsen, Rick
Washington · May 20, 2014
MCDERMOTT, JIM
· May 7, 2014
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4589: Personal Holding Company Tax Parity and Reinvestment Act. 113th Congress. Open America. https://openamerica.io/bill/113-HR-4589/
MLA
"H.R. 4589: Personal Holding Company Tax Parity and Reinvestment Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-4589/.
Bluebook (legal)
H.R. 4589, 113th Cong. (2026), https://openamerica.io/bill/113-HR-4589/.
Markdown link
[H.R. 4589: Personal Holding Company Tax Parity and Reinvestment Act](https://openamerica.io/bill/113-HR-4589/)
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