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HR 1430 114th Congress House

Permanent CFC Look-Through Act of 2015

Official title: To amend the Internal Revenue Code of 1986 to make permanent the look-through treatment of payments between related controlled foreign corporations.

Introduced: March 18, 2015 See on congress.gov
Taxation Foreign and international corporationsIncome tax deferralTaxation of foreign incomeU.S. and foreign investments
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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
Oct 23, 2015
Placed on the Union Calendar, Calendar No. 235.
Oct 23, 2015
Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-309.
Sep 17, 2015
Ordered to be Reported (Amended) by the Yeas and Nays: 22 - 11.
Sep 17, 2015
Committee Consideration and Mark-up Session Held.
Mar 18, 2015
Referred to the House Committee on Ways and Means.
Mar 18, 2015
Introduced in House
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 Latest action October 23, 2015

Placed on the Union Calendar, Calendar No. 235.

 Plain-English summary Congressional Research Service

Permanent CFC Look-Through Act of 2015

(Sec. 2) This bill 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).

 Bill text 2 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 2
Holding, George
· Oct 21, 2015
 D
Larson, John B.
Connecticut · Mar 18, 2015
 D
Neal, Richard E.
Massachusetts · Mar 18, 2015
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1430: Permanent CFC Look-Through Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-HR-1430/
MLA
"H.R. 1430: Permanent CFC Look-Through Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-1430/.
Bluebook (legal)
H.R. 1430, 114th Cong. (2026), https://openamerica.io/bill/114-HR-1430/.
Markdown link
[H.R. 1430: Permanent CFC Look-Through Act of 2015](https://openamerica.io/bill/114-HR-1430/)
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