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- S.2091
S.2091: United States Job Creation and International Tax Reform Act of 2012
About This Bill
- This bill was introduced in the 112th Congress
- This bill is primarily about taxation
- Introduced Feb. 9, 2012
- Latest Major Action Feb. 9, 2012
Bill Sponsor
Bill Summary
United States Job Creation and International Tax Reform Act of 2012 - Amends the Internal Revenue Code, with respect to the taxation of foreign income, to allow: (1) a 95% tax deduction for the foreign source portion of dividends that a domestic corporation receives from a controlled foreign corporation of which it is a U.S. shareholder, (2) domestic corporations to treat gain on the sale or exchange of stock of a foreign corporation held for...
(Source: Library of Congress)
Bill Actions
Date | Description |
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Sponsor introductory remarks on measure.
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Read twice and referred to the Committee on Finance.
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Feb. 9, 2012 |
Introduced in the Senate by Michael B. Enzi (R-Wyo.) |