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HR 2985 116th Congress House Taxation Income tax credits Interest, dividends, interest rates Tax administration and collection, taxpayers Taxation of foreign income

To amend the Internal Revenue Code of 1986 to clarify that payment of taxes on deferred foreign income in installments shall not prevent credit or refund of overpayments or increase estimated taxes.

Introduced: October 4, 2019 Introduced by: Estes, Ron Republican · Kansas See on congress.gov
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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
May 23, 2019
Referred to the House Committee on Ways and Means.
May 23, 2019
Introduced in House
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 Plain-English summary Congressional Research Service

This bill amends the Internal Revenue Code to provide that installment payment of taxes on deferred foreign income shall not prevent a credit or refund of overpayments of tax or an increase in estimated taxes.

What's happening now May 23, 2019

Referred to the House Committee on Ways and Means.

 Related & companion bills 2
  • S 3548 Related bill CARES Act
  • S 2998 Related bill Tax Payment Clarification Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 59
All 59 Democratic 22 Republican 17
R
Banks, Jim
Indiana · Mar 2, 2020
 R
Buchanan, Vern
Florida · Mar 2, 2020
Bucshon, Larry
· Mar 2, 2020
Kinzinger, Adam
· Mar 2, 2020
 R
Miller, Carol D.
West Virginia · Mar 2, 2020
 D
Davis, Danny K.
Illinois · Dec 6, 2019
 D
Fletcher, Lizzie
Texas · Dec 6, 2019
Gonzalez, Anthony
· Dec 6, 2019
Marchant, Kenny
· Dec 6, 2019
 D
Bonamici, Suzanne
Oregon · Dec 4, 2019
 R
Diaz-Balart, Mario
Florida · Dec 4, 2019
 D
Sherrill, Mikie
New Jersey · Dec 4, 2019
 R
Thompson, Glenn
Pennsylvania · Dec 4, 2019
 R
Arrington, Jodey C.
Texas · Nov 26, 2019
 D
Carbajal, Salud O.
California · Nov 26, 2019
 D
Gottheimer, Josh
New Jersey · Nov 26, 2019
Reed, Tom
· Nov 26, 2019
 D
Slotkin, Elissa
Michigan · Nov 26, 2019
 R
Smith, Jason
Missouri · Nov 26, 2019
Murphy, Stephanie
· Nov 21, 2019
Pence, Greg
· Nov 21, 2019
 D
Aguilar, Pete
California · Nov 14, 2019
 D
Bera, Ami
California · Nov 14, 2019
Bishop, Rob
· Nov 14, 2019
Ratcliffe, John
· Nov 14, 2019
 R
Williams, Roger
Texas · Nov 12, 2019
Nunes, Devin
· Oct 31, 2019
 D
Blunt Rochester, Lisa
Delaware · Oct 29, 2019
 R
Marshall, Roger
Kansas · Oct 29, 2019
 R
Steube, W. Gregory
Florida · Oct 29, 2019
Butterfield, G. K.
· Oct 28, 2019
 R
Kelly, Mike
Pennsylvania · Oct 28, 2019
 R
Smith, Adrian
Nebraska · Oct 28, 2019
 D
Veasey, Marc A.
Texas · Oct 28, 2019
 D
Gonzalez, Vicente
Texas · Oct 18, 2019
 R
Joyce, David P.
Ohio · Oct 18, 2019
 D
Panetta, Jimmy
California · Oct 18, 2019
 D
Sánchez, Linda T.
California · Oct 18, 2019
Walorski, Jackie
· Oct 18, 2019
Buck, Ken
· Oct 15, 2019
 D
DelBene, Suzan K.
Washington · Oct 15, 2019
 R
Hern, Kevin
Oklahoma · Oct 15, 2019
 D
Horsford, Steven
Nevada · Oct 15, 2019
Ferguson, A.
· Oct 4, 2019
Holding, George
· Oct 4, 2019
 D
Sewell, Terri A.
Alabama · Oct 4, 2019
 D
Stevens, Haley M.
Michigan · Oct 4, 2019
KIND, RON
· Sep 19, 2019
 R
LaHood, Darin
Illinois · Sep 19, 2019
 D
Moore, Gwen
Wisconsin · Sep 12, 2019
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APA
U.S. Congress. (2026). H.R. 2985: To amend the Internal Revenue Code of 1986 to clarify that payment of taxes on deferred foreign income in installments shall not prevent credit or refund of overpayments or increase estimated taxes.. 116th Congress. Open America. https://openamerica.io/bill/116-HR-2985/
MLA
"H.R. 2985: To amend the Internal Revenue Code of 1986 to clarify that payment of taxes on deferred foreign income in installments shall not prevent credit or refund of overpayments or increase estimated taxes.." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-2985/.
Bluebook (legal)
H.R. 2985, 116th Cong. (2026), https://openamerica.io/bill/116-HR-2985/.
Markdown link
[H.R. 2985: To amend the Internal Revenue Code of 1986 to clarify that payment of taxes on deferred foreign income in installments shall not prevent credit or refund of overpayments or increase estimated taxes.](https://openamerica.io/bill/116-HR-2985/)
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