118th Congress Taxation
H.R. 4357: Permanent CFC Look-Through Act of 2023
Introduced
- Introduced (completed)
- Passed House (not reached)
- Passed Senate (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
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).
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Terri Sewell D-ALOriginal
- Donald Davis D-NC
Who scored on this bill
- 1Claudia Tenney SponsorDrew cross-party cosponsors, introduced2 events+6
See all scorers and every scoring event
Introductions and cosponsorships count toward weekly caps and show no points.
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History
- Introduced in the House by Claudia Tenney.
Show the full action history (2 actions)
- Introduced in House
- Referred to the House Committee on Ways and Means.