legislation: 103-s-2342
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| bill_id | congress | bill_type | bill_number | title | policy_area | introduced_date | latest_action_date | latest_action_text | origin_chamber | sponsor_name | sponsor_state | sponsor_party | sponsor_bioguide_id | cosponsor_count | summary_text | update_date | url |
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| 103-s-2342 | 103 | s | 2342 | Foreign Tax Compliance Act of 1994 | Taxation | 1994-07-29 | 1994-07-29 | Read twice and referred to the Committee on Finance. | Senate | Sen. Dorgan, Byron L. [D-ND] | ND | D | D000432 | 7 | Foreign Tax Compliance Act of 1994 - Amends the Internal Revenue Code to include in the taxation of controlled foreign corporations income attributable to imported property. Requires the separate application of limitations on the foreign tax credit for imported property income. Expresses the sense of the Congress that deficit reduction should be achieved in part by ending loopholes and enforcement breakdowns that foster the underpayment of taxes on income from cross-border transactions and enable foreign-controlled corporations operating in the United States, and foreign persons investing in the United States, to pay no taxes. | 2025-08-26T13:50:09Z |