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Bill113th CongressFiled Apr 10, 2014Taxation
H.R. 4464

Permanent CFC Look-Through Act of 2014

Bill journey · stage 2 of 5

Under committee review

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What it doesSummary reported to house with amendment(s) (May 2, 2014)

Permanent CFC Look-Through Act of 2014 - 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).

What just happenedMay 2, 2014

Placed on the Union Calendar, Calendar No. 316.

Who’s behind it

Rep. Boustany, Charles W., Jr. [R-LA-3](R-LA)Sponsor
11 cosponsors6 D5 R
Read on Congress.gov
11cosponsors1committees8actions1related bills4subjects
  1. May 2, 2014CalendarsH12410

    Placed on the Union Calendar, Calendar No. 316.

  2. May 2, 2014CommitteeH12200

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-428.

    Ways and Means Committee
  3. May 2, 2014Committee5000

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-428.

    Ways and Means Committee
  4. Apr 29, 2014Committee

    Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 22 - 14.

    Ways and Means Committee
  5. Apr 29, 2014Committee

    Committee Consideration and Mark-up Session Held.

    Ways and Means Committee
  6. Apr 10, 2014IntroReferralH11100

    Referred to the House Committee on Ways and Means.

    Ways and Means Committee
  7. Apr 10, 2014IntroReferralIntro-H

    Introduced in House

  8. Apr 10, 2014IntroReferral1000

    Introduced in House

Reported to House with amendment(s)May 2, 201417

Permanent CFC Look-Through Act of 2014 - 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).

Introduced in HouseApr 10, 2014

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).