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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.

H.R. 5751 Rep. A. Ferguson (R-GA-3) In committee
Bill text PDF
  1. Introduced Sep 27
  2. Committee Sep 27
  3. Passed House Next
  4. Passed Senate Not yet
  5. To President Not yet
  6. Law Not yet
Where it stands
In committee, Sep 27, 2023Next: House vote
1127d ago Sep 27, 2023: Referred to the House Committee on Ways and Means.
Final votes
No roll callsNo recorded vote on this bill yet
Lobbying
1company, 2 filings
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2trades in the last 90 days
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Companies lobbying on this bill

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Summary

This bill restores the limitation on downward attribution rules to 50% of stock ownership in applying constructive ownership rules to controlled foreign corporations.

Library of Congress summary, Sep 27, 2023

Summary versions
  • Introduced in HouseSep 27, 2023

Official record from Congress.gov, the House Clerk and the Senate; lobbying from Lobbying Disclosure Act filings. Updated Oct 28, 2026.