This bill 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).
| Action Date | Type | Text | Source |
|---|---|---|---|
| 2019-11-21 | IntroReferral | Referred to the House Committee on Ways and Means. | House floor actions |
| 2019-11-21 | IntroReferral | Introduced in House | Library of Congress |