3.0.0 3923 2023-01-11T20:23:27Z 2023-01-11T20:23:27Z House H HR 2007-10-22 110 hswm00 Ways and Means Committee House Standing Referred to 2007-10-22T16:30:10Z 110 2199 S 2007-10-18 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S13089-13090) Identical bill CRS 2007-10-22 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2007-10-22 Sponsor introductory remarks on measure. (CR E2192-2193) IntroReferral B00100 9 Library of Congress 2007-10-22 Introduced in House IntroReferral Intro-H 9 Library of Congress 2007-10-22 Introduced in House IntroReferral 1000 9 Library of Congress E000287 Rep. Emanuel, Rahm [D-IL-5] Rahm Emanuel D IL 5 N B000574 Rep. Blumenauer, Earl [D-OR-3] EARL BLUMENAUER D OR 3 2007-10-22 True D000399 Rep. Doggett, Lloyd [D-TX-25] LLOYD DOGGETT D TX 25 2007-10-22 True H001030 Rep. Hill, Baron P. [D-IN-9] BARON HILL D IN P. 9 2007-10-23 False Taxation Commerce Foreign Trade and International Finance Foreign corporations Income tax Labor and Employment Tax exclusion Tax-deferred compensation plans Taxation

00 2007-10-22 Introduced in House 2008-03-17T20:26:56Z Offshore Deferred Compensation Reform Act of 2007 - Amends the Internal Revenue Code to require the inclusion in gross income for income tax purposes of employee compensation deferred under a nonqualified deferred compensation plan of a nonqualified foreign corporation when there is no substantial risk of forfeiture of the rights to such compensation. Defines "nonqualified foreign corporation" as any foreign corporation unless substantially all of its income is: (1) effectively connected with a trade or business in the United States; or (2) subject to an income tax imposed by a foreign country that has a comprehensive tax treaty with the United States.

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Official Title as Introduced Introduced in House IH Display Title Short Titles as Introduced Introduced in House 2007-10-22T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-110hr3923ih/xml/BILLS-110hr3923ih.xml 2007-10-22 Referred to the House Committee on Ways and Means. text/xml EN 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. Congressional Research Service, Library of Congress 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.