To amend the Internal Revenue Code of 1986 to restore the limitation on downward attribution of stock ownership in applying constructive ownership rules.

Referred to the House Committee on Ways and Means.

• HR 1 One Big Beautiful Bill Act
• S 1605 International Competition for American Jobs Act

• Introduced in House Formatted Text PDF Formatted XML

Source documents hosted by congress.gov.

• Ways and Means Committee
  House of Representatives

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

• THE WASHINGTON TAX & PUBLIC POLICY GROUP
  for THE COCA COLA COMPANY · Georgia · 4th Quarter 2025 (Oct 1 - Dec 31)
• AMERICAN INVESTMENT COUNCIL F/K/A PEGCC
  for AMERICAN INVESTMENT COUNCIL F/K/A PEGCC · District of Columbia · 3rd Quarter 2025 (July 1 - Sep 30)
• BACARDI NORTH AMERICA (FORMERLY BACARDI USA, INC)
  for BACARDI NORTH AMERICA (FORMERLY BACARDI USA INC) · Florida · 3rd Quarter 2025 (July 1 - Sep 30)
• THE COCA-COLA COMPANY
  for COCA-COLA COMPANY · Georgia · 3rd Quarter 2025 (July 1 - Sep 30)
• THE WASHINGTON TAX & PUBLIC POLICY GROUP
  for THE COCA COLA COMPANY · Georgia · 3rd Quarter 2025 (July 1 - Sep 30)
• AMERICAN INVESTMENT COUNCIL F/K/A PEGCC
  for AMERICAN INVESTMENT COUNCIL F/K/A PEGCC · District of Columbia · 2nd Quarter 2025 (Apr 1 - June 30)

Bodies those filers lobbied

• HOUSE OF REPRESENTATIVES
  15 filings
• SENATE
  15 filings
• Treasury, Dept of
  9 filings
• Agriculture, Dept of (USDA)
  7 filings
• U.S. Trade Representative (USTR)
  5 filings
• Commerce, Dept of (DOC)
  4 filings
• State, Dept of (DOS)
  4 filings
• Health & Human Services, Dept of (HHS)
  3 filings

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.