HR 1430 · 114th Congress · Taxation
Permanent CFC Look-Through Act of 2015
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Placed on the Union Calendar, Calendar No. 235.(2015-10-23)
Plain Language Summary
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Permanent CFC Look-Through Act of 2015 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 OfficeH.R. 1430, Permanent CFC Look-Through Act of 2015
Sep 23, 2015As ordered reported by the House Committee on Ways and Means on September 17, 2015
Full CBO report ↗Official non-partisan budget analysis by the Congressional Budget Office