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HR 3096 98th Congress House

A bill to amend the Internal Revenue Code of 1954 to prevent certain abuses involving tax straddles and to prevent the avoidance of the accumulated earnings tax through the use of foreign…

Official title: A bill to amend the Internal Revenue Code of 1954 to prevent certain abuses involving tax straddles and to prevent the avoidance of the accumulated earnings ta… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1954 to prevent certain abuses involving tax straddles and to prevent the avoidance of the accumulated earnings tax through the use of foreign corporations.

Introduced: May 23, 1983 See on congress.gov
Taxation
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This bill died when the 98th Congress ended
It never became law before the 98th Congress (1983–1984) 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 8 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 4, 1983
Ordered to be Reported (Amended).
Oct 4, 1983
Committee Consideration and Mark-up Session Held.
Sep 29, 1983
Forwarded by Subcommittee to Full Committee (Amended).
Sep 29, 1983
Subcommittee Consideration and Mark-up Session Held.
Jul 21, 1983
Subcommittee Hearings Held.
Jul 14, 1983
Referred to Subcommittee on Select Revenue Measures.
May 23, 1983
Referred to House Committee on Ways and Means.
May 23, 1983
Introduced in House
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 Latest action October 4, 1983

Ordered to be Reported (Amended).

 Committees of jurisdiction 2
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APA
U.S. Congress. (2026). H.R. 3096: A bill to amend the Internal Revenue Code of 1954 to prevent certain abuses involving tax straddles and to prevent the avoidance of the accumulated earnings tax through the use of foreign corporations.. 98th Congress. Open America. https://openamerica.io/bill/98-HR-3096/
MLA
"H.R. 3096: A bill to amend the Internal Revenue Code of 1954 to prevent certain abuses involving tax straddles and to prevent the avoidance of the accumulated earnings tax through the use of foreign corporations.." 98th Congress, 2026, Open America, https://openamerica.io/bill/98-HR-3096/.
Bluebook (legal)
H.R. 3096, 98th Cong. (2026), https://openamerica.io/bill/98-HR-3096/.
Markdown link
[H.R. 3096: A bill to amend the Internal Revenue Code of 1954 to prevent certain abuses involving tax straddles and to prevent the avoidance of the accumulated earnings tax through the use of foreign corporations.](https://openamerica.io/bill/98-HR-3096/)
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