HR 4464 · 113th Congress · Taxation

Permanent CFC Look-Through Act of 2014

Introduced 2014-04-10· Sponsored by Rep. Boustany, Charles W., Jr. [R-LA-3]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Placed on the Union Calendar, Calendar No. 316.(2014-05-02)

Plain Language Summary

[AI summary unavailable — showing source text] 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).…

Summarized by Claude AI · Non-partisan · For informational purposes only

CBO Cost Estimate

Congressional Budget Office

H.R. 4464, Permanent CFC Look-Through Act of 2014

May 2, 2014

As ordered reported by the House Committee on Ways and Means on April 29, 2014

Full CBO report ↗

Official non-partisan budget analysis by the Congressional Budget Office

Cosponsors (11)

6 Democrats5 Republicans