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S 3804 115th Congress Senate

A bill to reinstate the taxation of foreign oil related income, and for other purposes.

Introduced: December 21, 2018 Introduced by: Duckworth, Tammy Democratic · Illinois See on congress.gov
Taxation Foreign and international corporationsOil and gasTaxation of foreign income
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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
Dec 21, 2018
Read twice and referred to the Committee on Finance.
Dec 21, 2018
Introduced in Senate
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 Latest action December 21, 2018

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

This bill amends the Internal Revenue Code to reinstate provisions that tax certain foreign oil-related income as foreign base company income under Subpart F (i.e., income of a controlled foreign corporation earned outside the United States). The provisions were repealed in P.L. 115-197 (commonly referred to as the Tax Cuts and Jobs Act).

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 3804: A bill to reinstate the taxation of foreign oil related income, and for other purposes.. 115th Congress. Open America. https://openamerica.io/bill/115-S-3804/
MLA
"S. 3804: A bill to reinstate the taxation of foreign oil related income, and for other purposes.." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-3804/.
Bluebook (legal)
S. 3804, 115th Cong. (2026), https://openamerica.io/bill/115-S-3804/.
Markdown link
[S. 3804: A bill to reinstate the taxation of foreign oil related income, and for other purposes.](https://openamerica.io/bill/115-S-3804/)
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