HR 3160 · 110th Congress 2007–2009, ended

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.

  1. IntroducedJul 24, 2007
  2. Passed HouseNot reached
  3. Passed SenateNot reached
  4. To the PresidentNot reached
  5. 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.

SeatCosponsorSigned on
D-CABarbara LeeOriginalJul 24, 2007
D-OHBetty SuttonOriginalJul 24, 2007
D-MABill DelahuntOriginalJul 24, 2007
D-NJBill Pascrell, Jr.OriginalJul 24, 2007
D-CABob FilnerOriginalJul 24, 2007
D-ILBobby L. RushOriginalJul 24, 2007
D-CABrad ShermanOriginalJul 24, 2007
D-WABrian BairdOriginalJul 24, 2007
D-MICarolyn C. KilpatrickOriginalJul 24, 2007
D-PAChaka FattahOriginalJul 24, 2007
D-TXChet EdwardsOriginalJul 24, 2007
D-FLCorrine BrownOriginalJul 24, 2007
D-ILDanny K. DavisOriginalJul 24, 2007
D-ORDarlene HooleyOriginalJul 24, 2007
D-CADiane E. WatsonOriginalJul 24, 2007
D-NJDonald M. PayneOriginalJul 24, 2007
D-NDEarl PomeroyOriginalJul 24, 2007
D-MDElijah E. CummingsOriginalJul 24, 2007
D-MOEmanuel CleaverOriginalJul 24, 2007
D-CAFortney Pete StarkOriginalJul 24, 2007
D-NYGary L. AckermanOriginalJul 24, 2007
D-CAGeorge MillerOriginalJul 24, 2007
D-CAHenry A. WaxmanOriginalJul 24, 2007
D-GAHenry C. "Hank" Johnson, Jr.OriginalJul 24, 2007
D-CAHilda L. SolisOriginalJul 24, 2007
D-CAHoward L. BermanOriginalJul 24, 2007
D-MAJames P. McGovernOriginalJul 24, 2007
D-ILJanice D. SchakowskyOriginalJul 24, 2007
D-NYJerrold NadlerOriginalJul 24, 2007
D-ILJerry F. CostelloOriginalJul 24, 2007
D-ILJesse L. Jackson, Jr.OriginalJul 24, 2007
D-WAJim McDermottOriginalJul 24, 2007
D-MIJohn Conyers, Jr.OriginalJul 24, 2007
D-MAJohn F. TierneyOriginalJul 24, 2007
D-GAJohn LewisOriginalJul 24, 2007
D-INJulia CarsonOriginalJul 24, 2007
D-MNKeith EllisonOriginalJul 24, 2007
D-FLKendrick B. MeekOriginalJul 24, 2007
D-CALoretta SanchezOriginalJul 24, 2007
D-NYLouise McIntosh SlaughterOriginalJul 24, 2007
D-OHMarcy KapturOriginalJul 24, 2007
D-ARMarion BerryOriginalJul 24, 2007
D-NYMaurice D. HincheyOriginalJul 24, 2007
D-MAMichael E. CapuanoOriginalJul 24, 2007
D-NYMichael R. McNultyOriginalJul 24, 2007
D-HINeil AbercrombieOriginalJul 24, 2007
D-RIPatrick J. KennedyOriginalJul 24, 2007
D-PAPatrick J. MurphyOriginalJul 24, 2007
D-ORPeter A. DeFazioOriginalJul 24, 2007
D-ILPhil HareOriginalJul 24, 2007
D-AZRaúl M. GrijalvaOriginalJul 24, 2007
D-MARichard E. NealOriginalJul 24, 2007
D-NJRobert E. AndrewsOriginalJul 24, 2007
D-CTRosa L. DeLauroOriginalJul 24, 2007
D-NJRush HoltOriginalJul 24, 2007
D-CASam FarrOriginalJul 24, 2007
D-MISander M. LevinOriginalJul 24, 2007
D-TXSheila Jackson LeeOriginalJul 24, 2007
D-OHStephanie Tubbs JonesOriginalJul 24, 2007
D-NYYvette D. ClarkeOriginalJul 24, 2007
D-HIMazie K. HironoJul 27, 2007

Committees 1

Where it was sent and what each committee and subcommittee did with it, in order.

ChamberCommitteeWhat it did
HouseWays and Means Committee
Referred Jul 24, 2007

Actions 2

Everything that happened, newest first.

  1. Jul 24, 2007Introduced in House
  2. 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.

NumberHearingCommitteeHeld
Serial No. 110-68THE FOOD AND DRUG IMPORT SAFETY ACT220 pagesEnergy and Commerce CommitteeSep 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.

ProductTitleKindPublished
R40468Tax Treaty Legislation in the 111th Congress: Explanation and Economic Analysis ArchivedReportMar 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.

  1. Jul 24, 2007Introduced in House

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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.