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H.R. 7749

To amend the Internal Revenue Code of 1986 to encourage the transfer of intangible property from controlled foreign corporations to United States shareholders.

This bill excludes from gross income, for income tax purposes, gains from distributions of intangible property by controlled foreign corporations to U.S. domestic corporations. The bill defines intangible property to include patents, copyrights, licenses, formulas, computer software, and similar items with substantial value.

Referred to the Subcommittee on Select Revenue Measures.

Rep. LaHood, Darin [R-IL-18](R-IL)Sponsor
4 cosponsors4 R
4cosponsors1committees4actions2subjects
  1. Committee

    Referred to the Subcommittee on Select Revenue Measures.

    Tax Subcommittee
  2. IntroReferralH11100

    Referred to the House Committee on Ways and Means.

    Ways and Means Committee
  3. IntroReferralIntro-H

    Introduced in House

  4. IntroReferral1000

    Introduced in House

To amend the Internal Revenue Code of 1986 to encourage the transfer of intangible propert… — Informed