To amend the Internal Revenue Code of 1986 to prevent corporations from exploiting tax treaties to evade taxation of United States income.
Latest action · Jul 24, 2007 Referred to the House Committee on Ways and Means.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedJul 24, 2007
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Amends the Internal Revenue Code to require the same level of tax withholding for tax deductible payments made between persons who are members of the same foreign controlled group of entities as would be required if such payments were made directly to the foreign parent corporation of such entities.
Cosponsors 61
Members who signed on, in the order they did. Signatures ran from Jul 24, 2007 to Jul 27, 2007; 60 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-CA | Barbara Lee | Original | Jul 24, 2007 |
| D-OH | Betty Sutton | Original | Jul 24, 2007 |
| D-MA | Bill Delahunt | Original | Jul 24, 2007 |
| D-NJ | Bill Pascrell, Jr. | Original | Jul 24, 2007 |
| D-CA | Bob Filner | Original | Jul 24, 2007 |
| D-IL | Bobby L. Rush | Original | Jul 24, 2007 |
| D-CA | Brad Sherman | Original | Jul 24, 2007 |
| D-WA | Brian Baird | Original | Jul 24, 2007 |
| D-MI | Carolyn C. Kilpatrick | Original | Jul 24, 2007 |
| D-PA | Chaka Fattah | Original | Jul 24, 2007 |
| D-TX | Chet Edwards | Original | Jul 24, 2007 |
| D-FL | Corrine Brown | Original | Jul 24, 2007 |
| D-IL | Danny K. Davis | Original | Jul 24, 2007 |
| D-OR | Darlene Hooley | Original | Jul 24, 2007 |
| D-CA | Diane E. Watson | Original | Jul 24, 2007 |
| D-NJ | Donald M. Payne | Original | Jul 24, 2007 |
| D-ND | Earl Pomeroy | Original | Jul 24, 2007 |
| D-MD | Elijah E. Cummings | Original | Jul 24, 2007 |
| D-MO | Emanuel Cleaver | Original | Jul 24, 2007 |
| D-CA | Fortney Pete Stark | Original | Jul 24, 2007 |
| D-NY | Gary L. Ackerman | Original | Jul 24, 2007 |
| D-CA | George Miller | Original | Jul 24, 2007 |
| D-CA | Henry A. Waxman | Original | Jul 24, 2007 |
| D-GA | Henry C. "Hank" Johnson, Jr. | Original | Jul 24, 2007 |
| D-CA | Hilda L. Solis | Original | Jul 24, 2007 |
| D-CA | Howard L. Berman | Original | Jul 24, 2007 |
| D-MA | James P. McGovern | Original | Jul 24, 2007 |
| D-IL | Janice D. Schakowsky | Original | Jul 24, 2007 |
| D-NY | Jerrold Nadler | Original | Jul 24, 2007 |
| D-IL | Jerry F. Costello | Original | Jul 24, 2007 |
| D-IL | Jesse L. Jackson, Jr. | Original | Jul 24, 2007 |
| D-WA | Jim McDermott | Original | Jul 24, 2007 |
| D-MI | John Conyers, Jr. | Original | Jul 24, 2007 |
| D-MA | John F. Tierney | Original | Jul 24, 2007 |
| D-GA | John Lewis | Original | Jul 24, 2007 |
| D-IN | Julia Carson | Original | Jul 24, 2007 |
| D-MN | Keith Ellison | Original | Jul 24, 2007 |
| D-FL | Kendrick B. Meek | Original | Jul 24, 2007 |
| D-CA | Loretta Sanchez | Original | Jul 24, 2007 |
| D-NY | Louise McIntosh Slaughter | Original | Jul 24, 2007 |
| D-OH | Marcy Kaptur | Original | Jul 24, 2007 |
| D-AR | Marion Berry | Original | Jul 24, 2007 |
| D-NY | Maurice D. Hinchey | Original | Jul 24, 2007 |
| D-MA | Michael E. Capuano | Original | Jul 24, 2007 |
| D-NY | Michael R. McNulty | Original | Jul 24, 2007 |
| D-HI | Neil Abercrombie | Original | Jul 24, 2007 |
| D-RI | Patrick J. Kennedy | Original | Jul 24, 2007 |
| D-PA | Patrick J. Murphy | Original | Jul 24, 2007 |
| D-OR | Peter A. DeFazio | Original | Jul 24, 2007 |
| D-IL | Phil Hare | Original | Jul 24, 2007 |
| D-AZ | Raúl M. Grijalva | Original | Jul 24, 2007 |
| D-MA | Richard E. Neal | Original | Jul 24, 2007 |
| D-NJ | Robert E. Andrews | Original | Jul 24, 2007 |
| D-CT | Rosa L. DeLauro | Original | Jul 24, 2007 |
| D-NJ | Rush Holt | Original | Jul 24, 2007 |
| D-CA | Sam Farr | Original | Jul 24, 2007 |
| D-MI | Sander M. Levin | Original | Jul 24, 2007 |
| D-TX | Sheila Jackson Lee | Original | Jul 24, 2007 |
| D-OH | Stephanie Tubbs Jones | Original | Jul 24, 2007 |
| D-NY | Yvette D. Clarke | Original | Jul 24, 2007 |
| D-HI | Mazie K. Hirono | Jul 27, 2007 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Referred Jul 24, 2007 |
Actions 2
Everything that happened, newest first.
- Jul 24, 2007Introduced in House
- Jul 24, 2007Referred to the House Committee on Ways and Means.
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Printed hearings 1
Hearings whose printed record names this bill, newest first: hearings on it, and wider hearings where it came up.
| Number | Hearing | Committee | Held |
|---|---|---|---|
| Serial No. 110-68 | THE FOOD AND DRUG IMPORT SAFETY ACT220 pages | Energy and Commerce Committee | Sep 26, 2007 |
CRS reports 1
Congressional Research Service work that CRS links to this bill or the law it became, newest first.
Cite it 1
Products on other subjects that cite it, usually among other measures.
| Product | Title | Kind | Published |
|---|---|---|---|
| R40468 | Tax Treaty Legislation in the 111th Congress: Explanation and Economic Analysis Archived | Report | Mar 17, 2010 |
Titles 1
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To amend the Internal Revenue Code of 1986 to prevent corporations from exploiting tax treaties to evade taxation of United States income.
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Jul 24, 2007Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.