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HR 6015 115th Congress House Taxation Foreign and international corporations Income tax deductions Tax administration and collection, taxpayers Taxation of foreign income

Per-Country Minimum Act

Introduced: June 6, 2018 See on congress.gov
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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
Jun 6, 2018
Referred to the House Committee on Ways and Means.
Jun 6, 2018
Introduced in House
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 Plain-English summary Congressional Research Service

Per-Country Minimum Act

This bill modifies the tax treatment of foreign source income of domestic corporations to: (1) increase taxes that apply to global intangible income by reducing the deduction that is allowed under current law, (2) eliminate a provision that allows companies to deduct a portion of the tangible assets of their controlled foreign corporations (CFCs) before the tax on foreign income applies, and (3) require net CFC tested income to be determined on a country-by-country basis rather than globally.

What's happening now June 6, 2018

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 3674 Related bill Removing Incentives for Outsourcing Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 6
D
Pocan, Mark
Wisconsin · Jun 19, 2018
 D
Garamendi, John
California · Jun 7, 2018
 D
DeLauro, Rosa L.
Connecticut · Jun 6, 2018
 D
Doggett, Lloyd
Texas · Jun 6, 2018
 D
Norton, Eleanor Holmes
District of Columbia · Jun 6, 2018
 D
Schakowsky, Janice D.
Illinois · Jun 6, 2018
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 6015: Per-Country Minimum Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-6015/
MLA
"H.R. 6015: Per-Country Minimum Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-6015/.
Bluebook (legal)
H.R. 6015, 115th Cong. (2026), https://openamerica.io/bill/115-HR-6015/.
Markdown link
[H.R. 6015: Per-Country Minimum Act](https://openamerica.io/bill/115-HR-6015/)
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