[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1435 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 1435

  To amend the Internal Revenue Code of 1986 to deny the foreign tax 
    credit and the benefits of deferral to companies doing business 
directly or through subsidiaries in Sudan until the Government of Sudan 
           takes demonstrable steps to end genocide in Sudan.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 17, 2005

  Mr. Rangel introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to deny the foreign tax 
    credit and the benefits of deferral to companies doing business 
directly or through subsidiaries in Sudan until the Government of Sudan 
           takes demonstrable steps to end genocide in Sudan.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. DENIAL OF FOREIGN TAX CREDIT FOR TAXES PAID TO SUDAN UNTIL 
              STEPS ARE TAKEN TO END GENOCIDE.

    Section 901(j)(2) of the Internal Revenue Code of 1986 is amended 
by adding at the end the following new subparagraph:
                    ``(C) Special rule for sudan.--In addition to any 
                period during which this subsection would otherwise 
                apply to Sudan, this subsection shall apply to Sudan 
                during the period--
                            ``(i) beginning on the date of the 
                        enactment of this subparagraph, and
                            ``(ii) ending on the date the Secretary of 
                        State determines and certifies to the Secretary 
                        of the Treasury that the Government of Sudan 
                        has ceased to support acts of genocide in the 
                        Darfur region of Sudan, and has taken 
                        demonstrable steps to--
                                    ``(I) end acts of genocide in the 
                                Darfur region of Sudan,
                                    ``(II) ensure that the armed forces 
                                of Sudan and any associated militias 
                                are not attacking civilians or 
                                obstructing human rights monitors or 
                                the provision of humanitarian 
                                assistance,
                                    ``(III) demobilize and disarm 
                                militias supported or created by the 
                                Government of Sudan,
                                    ``(IV) allow full and unfettered 
                                access for the provision of 
                                humanitarian assistance to all regions 
                                of Sudan, including Darfur, and
                                    ``(V) cooperate fully with the 
                                African Union, the United Nations, and 
                                all other observer, monitoring, and 
                                protection missions mandated to operate 
                                in Sudan.''.
                                 <all>