This bill amends the Internal Revenue Code to limit the scope of downward attribution rules to 50% of stock ownership in applying constructive ownership rules to controlled foreign corporations.
| Action Date | Type | Text | Source |
|---|---|---|---|
| 2019-09-26 | IntroReferral | Referred to the House Committee on Ways and Means. | House floor actions |
| 2019-09-26 | IntroReferral | Introduced in House | Library of Congress |