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HR 4357 118th Congress House Taxation

Permanent CFC Look-Through Act of 2023

Introduced: June 23, 2023 Introduced by: Tenney, Claudia Republican · New York See on congress.gov
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) 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 23, 2023
Referred to the House Committee on Ways and Means.
Jun 23, 2023
Introduced in House
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 Plain-English summary Congressional Research Service

Permanent CFC Look-Through Act of 2023

This rule makes permanent the look-through rule for related controlled foreign corporations (CFCs). That rule provides that dividends, interest, rents and royalties one CFC receives from a related CFC are not treated as foreign personal holding company income (thus permitting the deferral of tax on such income).

What's happening now June 23, 2023

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Davis, Donald G.
North Carolina · Jul 11, 2023
 D
Sewell, Terri A.
Alabama · Jun 23, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4357: Permanent CFC Look-Through Act of 2023. 118th Congress. Open America. https://openamerica.io/bill/118-HR-4357/
MLA
"H.R. 4357: Permanent CFC Look-Through Act of 2023." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-4357/.
Bluebook (legal)
H.R. 4357, 118th Cong. (2026), https://openamerica.io/bill/118-HR-4357/.
Markdown link
[H.R. 4357: Permanent CFC Look-Through Act of 2023](https://openamerica.io/bill/118-HR-4357/)
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