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HR 4383 115th Congress House

To reform the Internal Revenue Code of 1986.

Introduced: November 14, 2017 Introduced by: Biggs, Andy Republican · Arizona See on congress.gov
Taxation Business investment and capitalCorporate finance and managementFinancial services and investmentsForeign and international corporations
More subjectsShow fewer subjects
Income tax creditsIncome tax deductionsIncome tax ratesInflation and pricesInterest, dividends, interest ratesTaxation of foreign incomeTransfer and inheritance taxes
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Nov 14, 2017
Referred to the House Committee on Ways and Means.
Nov 14, 2017
Introduced in House
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 Latest action November 14, 2017

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

This bill amends the Internal Revenue Code to reduce tax rates and modify policies for individuals and businesses.

The bill includes provisions to:

  • reduce the tax rates for individuals;
  • reduce the tax rates for corporations and on other business income;
  • allow increased expensing of the costs of certain business property;
  • repeal the estate tax;
  • modify the taxation of foreign income;
  • specify that a change in the organizational structure of a corporation is not a taxable event if there is no change among the owners, their ownership interests, or the assets of the organization; and
  • repeal the tax on net investment income.
 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. 4383: To reform the Internal Revenue Code of 1986.. 115th Congress. Open America. https://openamerica.io/bill/115-HR-4383/
MLA
"H.R. 4383: To reform the Internal Revenue Code of 1986.." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-4383/.
Bluebook (legal)
H.R. 4383, 115th Cong. (2026), https://openamerica.io/bill/115-HR-4383/.
Markdown link
[H.R. 4383: To reform the Internal Revenue Code of 1986.](https://openamerica.io/bill/115-HR-4383/)
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