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HR 5549 113th Congress House Taxation Corporate finance and management Foreign and international corporations Taxation of foreign income

Pay What You Owe Before You Go Act

Introduced: September 18, 2014 Introduced by: Doggett, Lloyd Democratic · Texas See on congress.gov
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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
Sep 18, 2014
Referred to the House Committee on Ways and Means.
Sep 18, 2014
Introduced in House
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 Plain-English summary Congressional Research Service

Pay What You Owe Before You Go Act - Amends the Internal Revenue Code to require the recapture in subpart F income (i.e., income of a controlled foreign corporation earned outside the United States which is not tax deferred) the accumulated deferred foreign income of such corporation (i.e., the undistributed earnings of the controlled foreign corporation over its undistributed U.S. earnings) for its last taxable year.

What's happening now September 18, 2014

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 2895 Identical bill Pay What You Owe Before You Go Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 5549: Pay What You Owe Before You Go Act. 113th Congress. Open America. https://openamerica.io/bill/113-HR-5549/
MLA
"H.R. 5549: Pay What You Owe Before You Go Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-5549/.
Bluebook (legal)
H.R. 5549, 113th Cong. (2026), https://openamerica.io/bill/113-HR-5549/.
Markdown link
[H.R. 5549: Pay What You Owe Before You Go Act](https://openamerica.io/bill/113-HR-5549/)
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