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    <number>1234</number>
    <updateDate>2021-09-29T20:05:04Z</updateDate>
    <updateDateIncludingText>2021-09-29T20:05:04Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <originChamberCode>H</originChamberCode>
    <type>HR</type>
    <introducedDate>2005-03-10</introducedDate>
    <congress>109</congress>
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        <name>Ways and Means Committee</name>
        <chamber>House</chamber>
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            <date>2005-03-10T15:04:05Z</date>
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        <actionDate>2005-03-10</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
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        <text>Introduced in House</text>
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    <sponsors>
      <item>
        <bioguideId>D000399</bioguideId>
        <fullName>Rep. Doggett, Lloyd [D-TX-25]</fullName>
        <firstName>LLOYD</firstName>
        <lastName>DOGGETT</lastName>
        <party>D</party>
        <state>TX</state>
        <district>25</district>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <cosponsors>
      <item>
        <bioguideId>S000810</bioguideId>
        <fullName>Rep. Stark, Fortney Pete [D-CA-13]</fullName>
        <firstName>PETE</firstName>
        <lastName>STARK</lastName>
        <party>D</party>
        <state>CA</state>
        <district>13</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>M000404</bioguideId>
        <fullName>Rep. McDermott, Jim [D-WA-7]</fullName>
        <firstName>JIM</firstName>
        <lastName>MCDERMOTT</lastName>
        <party>D</party>
        <state>WA</state>
        <district>7</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>L000287</bioguideId>
        <fullName>Rep. Lewis, John [D-GA-5]</fullName>
        <firstName>JOHN</firstName>
        <lastName>LEWIS</lastName>
        <party>D</party>
        <state>GA</state>
        <district>5</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>E000287</bioguideId>
        <fullName>Rep. Emanuel, Rahm [D-IL-5]</fullName>
        <firstName>Rahm</firstName>
        <lastName>Emanuel</lastName>
        <party>D</party>
        <state>IL</state>
        <district>5</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>A000357</bioguideId>
        <fullName>Rep. Allen, Thomas H. [D-ME-1]</fullName>
        <firstName>THOMAS</firstName>
        <lastName>ALLEN</lastName>
        <party>D</party>
        <state>ME</state>
        <middleName>H.</middleName>
        <district>1</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>B001230</bioguideId>
        <fullName>Rep. Baldwin, Tammy [D-WI-2]</fullName>
        <firstName>Tammy</firstName>
        <lastName>Baldwin</lastName>
        <party>D</party>
        <state>WI</state>
        <district>2</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>B001231</bioguideId>
        <fullName>Rep. Berkley, Shelley [D-NV-1]</fullName>
        <firstName>SHELLEY</firstName>
        <lastName>BERKLEY</lastName>
        <party>D</party>
        <state>NV</state>
        <district>1</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>B001245</bioguideId>
        <fullName>Del. Bordallo, Madeleine Z. [D-GU-At Large]</fullName>
        <firstName>Madeleine</firstName>
        <lastName>Bordallo</lastName>
        <party>D</party>
        <state>GU</state>
        <middleName>Z.</middleName>
        <district>0</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>B000944</bioguideId>
        <fullName>Rep. Brown, Sherrod [D-OH-13]</fullName>
        <firstName>Sherrod</firstName>
        <lastName>Brown</lastName>
        <party>D</party>
        <state>OH</state>
        <district>13</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>C000191</bioguideId>
        <fullName>Rep. Carson, Julia [D-IN-7]</fullName>
        <firstName>JULIA</firstName>
        <lastName>CARSON</lastName>
        <party>D</party>
        <state>IN</state>
        <district>7</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>D000096</bioguideId>
        <fullName>Rep. Davis, Danny K. [D-IL-7]</fullName>
        <firstName>DANNY</firstName>
        <lastName>DAVIS</lastName>
        <party>D</party>
        <state>IL</state>
        <middleName>K.</middleName>
        <district>7</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>D000216</bioguideId>
        <fullName>Rep. DeLauro, Rosa L. [D-CT-3]</fullName>
        <firstName>ROSA</firstName>
        <lastName>DELAURO</lastName>
        <party>D</party>
        <state>CT</state>
        <district>3</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>F000043</bioguideId>
        <fullName>Rep. Fattah, Chaka [D-PA-2]</fullName>
        <firstName>CHAKA</firstName>
        <lastName>FATTAH</lastName>
        <party>D</party>
        <state>PA</state>
        <district>2</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>F000116</bioguideId>
        <fullName>Rep. Filner, Bob [D-CA-51]</fullName>
        <firstName>BOB</firstName>
        <lastName>FILNER</lastName>
        <party>D</party>
        <state>CA</state>
        <district>51</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>G000410</bioguideId>
        <fullName>Rep. Green, Gene [D-TX-29]</fullName>
        <firstName>GENE</firstName>
        <lastName>GREEN</lastName>
        <party>D</party>
        <state>TX</state>
        <district>29</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>G000551</bioguideId>
        <fullName>Rep. Grijalva, Raúl M. [D-AZ-7]</fullName>
        <firstName>Raúl</firstName>
        <lastName>Grijalva</lastName>
        <party>D</party>
        <state>AZ</state>
        <middleName>M.</middleName>
        <district>7</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>K000336</bioguideId>
        <fullName>Rep. Kucinich, Dennis J. [D-OH-10]</fullName>
        <firstName>DENNIS</firstName>
        <lastName>KUCINICH</lastName>
        <party>D</party>
        <state>OH</state>
        <middleName>J.</middleName>
        <district>10</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>L000551</bioguideId>
        <fullName>Rep. Lee, Barbara [D-CA-9]</fullName>
        <firstName>BARBARA</firstName>
        <lastName>LEE</lastName>
        <party>D</party>
        <state>CA</state>
        <district>9</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>M000087</bioguideId>
        <fullName>Rep. Maloney, Carolyn B. [D-NY-14]</fullName>
        <firstName>CAROLYN</firstName>
        <lastName>MALONEY</lastName>
        <party>D</party>
        <state>NY</state>
        <middleName>B.</middleName>
        <district>14</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>N000147</bioguideId>
        <fullName>Del. Norton, Eleanor Holmes [D-DC-At Large]</fullName>
        <firstName>ELEANOR</firstName>
        <lastName>NORTON</lastName>
        <party>D</party>
        <state>DC</state>
        <middleName>HOLMES</middleName>
        <district>0</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>O000159</bioguideId>
        <fullName>Rep. Owens, Major R. [D-NY-11]</fullName>
        <firstName>MAJOR</firstName>
        <lastName>OWENS</lastName>
        <party>D</party>
        <state>NY</state>
        <middleName>R.</middleName>
        <district>11</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>R000577</bioguideId>
        <fullName>Rep. Ryan, Tim [D-OH-17]</fullName>
        <firstName>TIM</firstName>
        <lastName>RYAN</lastName>
        <party>D</party>
        <state>OH</state>
        <district>17</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>S000033</bioguideId>
        <fullName>Rep. Sanders, Bernard [I-VT-At Large]</fullName>
        <firstName>Bernard</firstName>
        <lastName>Sanders</lastName>
        <party>I</party>
        <state>VT</state>
        <district>0</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>S000480</bioguideId>
        <fullName>Rep. Slaughter, Louise McIntosh [D-NY-28]</fullName>
        <firstName>LOUISE</firstName>
        <lastName>SLAUGHTER</lastName>
        <party>D</party>
        <state>NY</state>
        <middleName>M.</middleName>
        <district>28</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>S001153</bioguideId>
        <fullName>Rep. Solis, Hilda L. [D-CA-32]</fullName>
        <firstName>HILDA</firstName>
        <lastName>SOLIS</lastName>
        <party>D</party>
        <state>CA</state>
        <middleName>L.</middleName>
        <district>32</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>T000266</bioguideId>
        <fullName>Rep. Tierney, John F. [D-MA-6]</fullName>
        <firstName>JOHN</firstName>
        <lastName>TIERNEY</lastName>
        <party>D</party>
        <state>MA</state>
        <middleName>F.</middleName>
        <district>6</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>J000284</bioguideId>
        <fullName>Rep. Jones, Stephanie Tubbs [D-OH-11]</fullName>
        <firstName>STEPHANIE</firstName>
        <lastName>JONES</lastName>
        <party>D</party>
        <state>OH</state>
        <middleName>TUBBS</middleName>
        <district>11</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>W000215</bioguideId>
        <fullName>Rep. Waxman, Henry A. [D-CA-30]</fullName>
        <firstName>HENRY</firstName>
        <lastName>WAXMAN</lastName>
        <party>D</party>
        <state>CA</state>
        <middleName>A.</middleName>
        <district>30</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>W000738</bioguideId>
        <fullName>Rep. Woolsey, Lynn C. [D-CA-6]</fullName>
        <firstName>LYNN</firstName>
        <lastName>WOOLSEY</lastName>
        <party>D</party>
        <state>CA</state>
        <district>6</district>
        <sponsorshipDate>2005-03-10</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>L000557</bioguideId>
        <fullName>Rep. Larson, John B. [D-CT-1]</fullName>
        <firstName>JOHN</firstName>
        <lastName>LARSON</lastName>
        <party>D</party>
        <state>CT</state>
        <middleName>B.</middleName>
        <district>1</district>
        <sponsorshipDate>2005-11-17</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
    </cosponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Accounting</name>
        </item>
        <item>
          <name>Affiliated corporations</name>
        </item>
        <item>
          <name>Business records</name>
        </item>
        <item>
          <name>Commerce</name>
        </item>
        <item>
          <name>Congress</name>
        </item>
        <item>
          <name>Congressional reporting requirements</name>
        </item>
        <item>
          <name>Corporate finance</name>
        </item>
        <item>
          <name>Corporation taxes</name>
        </item>
        <item>
          <name>Data banks</name>
        </item>
        <item>
          <name>Depreciation and amortization</name>
        </item>
        <item>
          <name>Dividends</name>
        </item>
        <item>
          <name>Electronic government information</name>
        </item>
        <item>
          <name>Employee stock options</name>
        </item>
        <item>
          <name>Energy</name>
        </item>
        <item>
          <name>Energy industries</name>
        </item>
        <item>
          <name>Excess profits tax</name>
        </item>
        <item>
          <name>Finance and Financial Sector</name>
        </item>
        <item>
          <name>Financial statements</name>
        </item>
        <item>
          <name>Government Operations and Politics</name>
        </item>
        <item>
          <name>Government paperwork</name>
        </item>
        <item>
          <name>Government publicity</name>
        </item>
        <item>
          <name>Governmental investigations</name>
        </item>
        <item>
          <name>Income</name>
        </item>
        <item>
          <name>Income tax</name>
        </item>
        <item>
          <name>Investments</name>
        </item>
        <item>
          <name>Labor and Employment</name>
        </item>
        <item>
          <name>Pension funds</name>
        </item>
        <item>
          <name>Science, Technology, Communications</name>
        </item>
        <item>
          <name>Tax amnesty</name>
        </item>
        <item>
          <name>Tax credits</name>
        </item>
        <item>
          <name>Tax evasion</name>
        </item>
        <item>
          <name>Tax returns</name>
        </item>
        <item>
          <name>Tax shelters</name>
        </item>
        <item>
          <name>Tax-exempt securities</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2005-03-10</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2005-03-17T19:42:43Z</updateDate>
        <text><![CDATA[ Corporate Accountability Tax Gap Act of 2005 - Amends the Internal Revenue Code to provide for public disclosure of certain information of publicly traded corporations, including: (1) net corporate income tax and taxable income as shown on the corporation's current year tax return; (2) adjusted book income; and (3) differences between taxable income and adjusted book income due to certain transactions, depreciation differences, stock options, and other factors. <p>Directs the Secretary of the Treasury to conduct a study of corporate tax shelter activity.]]></text>
      </summary>
    </summaries>
    <title>Corporate Accountability Tax Gap Act of 2005</title>
    <titles>
      <item>
        <titleType>Short Titles as Introduced</titleType>
        <title>Corporate Accountability Tax Gap Act of 2005</title>
      </item>
      <item>
        <titleType>Display Title</titleType>
        <title>Corporate Accountability Tax Gap Act of 2005</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>To amend the Internal Revenue Code of 1986 to require greater transparency of corporate tax accounting measures, to facilitate analysis of financial statements, to permit inspection of true corporate tax liability and understand the tax strategies undertaken by corporations, to discourage abusive tax sheltering activities, and to restore investor confidence in publicly traded corporations.</title>
      </item>
    </titles>
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        <type>Introduced in House</type>
        <date>2005-03-10T05:00:00Z</date>
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    <latestAction>
      <actionDate>2005-03-10</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
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    <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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