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S 250 113th Congress Senate Taxation Corporate finance and management Foreign and international corporations Income tax credits Income tax deferral Oil and gas Tax administration and collection, taxpayers Taxation of foreign income

Corporate Tax Dodging Prevention Act

Introduced: February 7, 2013 Introduced by: Sanders, Bernard Independent · Vermont 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
Feb 7, 2013
Read twice and referred to the Committee on Finance.
Feb 7, 2013
Introduced in Senate
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 Plain-English summary Congressional Research Service

Corporate Tax Dodging Prevention Act - Amends the Internal Revenue Code, with respect to the taxation of the foreign-source income of domestic corporations, to: (1) eliminate the deferral of tax on the foreign-source income of U.S. corporations for taxable years beginning after December 31, 2013, (2) deny the foreign tax credit to large integrated oil companies that are dual capacity taxpayers, (3) limit the offset of the foreign tax credit to income that is subject to U.S. tax, and (4) treat foreign corporations managed and controlled in the United States as domestic corporations for U.S. tax purposes.

What's happening now February 7, 2013

Read twice and referred to the Committee on Finance.

 Related & companion bills 3
  • HR 694 Related bill Corporate Tax Fairness Act
  • HR 3793 Related bill Military Retirement Restoration Act
  • S 1844 Related bill Military Retirement Restoration Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Schatz, Brian
Hawaii · Dec 19, 2013
Cite this page click to expand
APA
U.S. Congress. (2026). S. 250: Corporate Tax Dodging Prevention Act. 113th Congress. Open America. https://openamerica.io/bill/113-S-250/
MLA
"S. 250: Corporate Tax Dodging Prevention Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-250/.
Bluebook (legal)
S. 250, 113th Cong. (2026), https://openamerica.io/bill/113-S-250/.
Markdown link
[S. 250: Corporate Tax Dodging Prevention Act](https://openamerica.io/bill/113-S-250/)
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