legislation: 115-s-3674

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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
115-s-3674 115 s 3674 Removing Incentives for Outsourcing Act Taxation 2018-11-28 2018-11-28 Read twice and referred to the Committee on Finance. Senate Sen. Klobuchar, Amy [D-MN] MN D K000367 2 Removing Incentives for Outsourcing Act This bill modifies the tax treatment of foreign source income of domestic corporations to: (1) eliminate a provision that allows companies to deduct a portion of the tangible assets of their controlled foreign corporations (CFCs) before the tax on foreign income applies, and (2) require net CFC tested income to be determined on a country-by-country basis rather than globally. The bill also requires the Joint Committee on Taxation to study options for reforming laws related to the taxation of income from international sources. 2023-01-11T13:40:54Z  

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