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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.

view on congress.gov

Policy area: Taxation

Latest action 2025-03-18 · Referred to the House Committee on Ways and Means. · showing text version Introduced in House of 2025-03-18T04:00:00Z

Sponsor

Rep. Estes, Ron [R-KS-4] (R-KS)

1 cosponsor

Recent actions

• 2025-03-18 — Referred to the House Committee on Ways and Means.
• 2025-03-18 — Introduced in House

Subjects

None recorded.

Related bills

• An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.
• International Competition for American Jobs Act

Text sections (4 indexed passages)

• 1.