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HR 415 114th Congress House Taxation Administrative law and regulatory procedures Corporate finance and management Department of the Treasury Foreign and international corporations Income tax rates Taxation of foreign income

Stop Corporate Inversions Act of 2015

Introduced: January 20, 2015 See on congress.gov
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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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 20, 2015
Referred to the House Committee on Ways and Means.
Jan 20, 2015
Introduced in House
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 Plain-English summary Congressional Research Service

Stop Corporate Inversions Act of 2015

Amends the Internal Revenue Code to revise rules for the taxation of inverted corporations (i.e., U.S. corporations that acquire foreign companies to reincorporate in a foreign jurisdiction with income tax rates lower than the United States) to provide that a foreign corporation that acquires the properties of a U.S. corporation or partnership after May 8, 2014, shall be treated as an inverted corporation and thus subject to U.S. taxation if, after such acquisition: (1) it holds more than 50% of the stock of the new entity (expanded affiliated group), or (2) the management or control of the new entity occurs primarily within the United States and the new entity has significant domestic business activities.

 

What's happening now January 20, 2015

Referred to the House Committee on Ways and Means.

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  • S 198 Identical bill Stop Corporate Inversions Act of 2015
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 11
All 11 Democratic 11
D
Lieu, Ted
California · Jun 8, 2016
 D
Norton, Eleanor Holmes
District of Columbia · Jun 8, 2016
 D
Courtney, Joe
Connecticut · Apr 13, 2016
 D
Takano, Mark
California · Apr 13, 2016
 D
Welch, Peter
Vermont · Apr 13, 2016
 D
Meng, Grace
New York · Oct 27, 2015
 D
DeLauro, Rosa L.
Connecticut · Mar 19, 2015
 D
Schiff, Adam B.
California · Mar 19, 2015
 D
Schakowsky, Janice D.
Illinois · Feb 17, 2015
 D
Doggett, Lloyd
Texas · Jan 20, 2015
 D
Van Hollen, Chris
Maryland · Jan 20, 2015
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 415: Stop Corporate Inversions Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-HR-415/
MLA
"H.R. 415: Stop Corporate Inversions Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-415/.
Bluebook (legal)
H.R. 415, 114th Cong. (2026), https://openamerica.io/bill/114-HR-415/.
Markdown link
[H.R. 415: Stop Corporate Inversions Act of 2015](https://openamerica.io/bill/114-HR-415/)
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