To amend the Internal Revenue Code of 1986 to restore the limitation on downward attribution of stock ownership in applying constructive ownership rules.

Bill HR 5751 is currently in the status of Bill Introduced since September 27, 2023. Bill HR 5751 was introduced during Congress 118 and was introduced to the House on September 27, 2023.  Bill HR 5751's most recent activity was Referred to the House Committee on Ways and Means. as of September 27, 2023