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To amend the Internal Revenue Code of 1986 to restore the limitation on downward attribution of stock ownership in applying constructive ownership rules.
12/15/2023, 4:02 PM
Congressional Summary of HR 5751
This bill restores the limitation on downward attribution rules to 50% of stock ownership in applying constructive ownership rules to controlled foreign corporations.
Current Status of Bill HR 5751
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
Bipartisan Support of Bill HR 5751
Total Number of Sponsors
1Democrat Sponsors
0Republican Sponsors
1Unaffiliated Sponsors
0Total Number of Cosponsors
0Democrat Cosponsors
0Republican Cosponsors
0Unaffiliated Cosponsors
0Policy Area and Potential Impact of Bill HR 5751
Primary Policy Focus
TaxationComments
Sponsors and Cosponsors of HR 5751
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