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BILL SPONSOR
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Charles Boustany
Republican - LA
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TRACK BILL
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Sponsor Party
Republican
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Congress
113
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Bill Number
H.R.4464
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Date Introduced
4/10/2014
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Bill Progress
BILL INTRODUCED 4/10/2014
SENATE PASSED
HOUSE PASSED
PRESIDENT TO PRESIDENT
PRESIDENT SIGNS
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H.R.4464 : To amend the Internal Revenue Code of 1986 to make permanent the look-through treatment of payments between related controlled foreign corporations.
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Amends the Internal Revenue Code to make permanent the tax rule exempting dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity from treatment as foreign holding company income (thus permitting tax deferral of such income).