3.0.0 250 2022-03-03T21:28:01Z 2022-03-03T21:28:01Z Senate S S 2013-02-07 113 ssfi00 Finance Committee Senate Standing Referred to 2013-02-07T18:28:52Z 113 694 HR 2013-02-14 Referred to the House Committee on Ways and Means. Related bill CRS 113 3793 HR 2014-01-24 Referred to the Subcommittee on Military Personnel. Related bill CRS 113 1844 S 2013-12-17 Read twice and referred to the Committee on Finance. Related bill CRS 2013-02-07 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2013-02-07 Introduced in Senate IntroReferral 10000 9 Library of Congress S000033 Sen. Sanders, Bernard [I-VT] Bernard Sanders I VT N S001194 Sen. Schatz, Brian [D-HI] Brian Schatz D HI 2013-12-19 False Taxation Corporate finance and management Foreign and international corporations Income tax credits Income tax deferral Oil and gas Tax administration and collection, taxpayers Taxation of foreign income Taxation

00 2013-02-07 Introduced in Senate 2013-03-26T11:55:10Z Corporate Tax Dodging Prevention Act - Amends the Internal Revenue Code, with respect to the taxation of the foreign-source income of domestic corporations, to: (1) eliminate the deferral of tax on the foreign-source income of U.S. corporations for taxable years beginning after December 31, 2013, (2) deny the foreign tax credit to large integrated oil companies that are dual capacity taxpayers, (3) limit the offset of the foreign tax credit to income that is subject to U.S. tax, and (4) treat foreign corporations managed and controlled in the United States as domestic corporations for U.S. tax purposes.

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Short Titles as Introduced Display Title Official Title as Introduced Introduced in Senate 2013-02-07T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113s250is/xml/BILLS-113s250is.xml 2013-02-07 Read twice and referred to the Committee on Finance. 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.