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S.2261: Tax Technical Corrections Act of 2014

About this Bill

This bill was introduced in the 113th Congress
This bill is primarily about taxation
You can read the bill
Sponsor Ron Wyden, D-Ore.
Total Cosponsors 0
Introduced April 28, 2014
Latest Major Action April 28, 2014
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Bill Progress

  • Bill introduced in the Senate   
  • Bill passed in the Senate   
  • Bill passed in the House   
  • Bill signed into law

Bill Summary

(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)

Tax Technical Corrections Act of 2014 - (Sec. 2) Amends the Middle Class Tax Relief and Job Creation Act of 2012 to correct a reference to the repeal of shifts in the timing of estimated corporate taxes in the Corporate Estimated Tax Shift Act of 2009.

(Sec. 3) Amends the Internal Revenue Code, as amended by the American Taxpayer Relief Act of 2012, to: (1) make a conforming amendment to the computation of the foreign earned income tax exclusion, and (2) confirm that the alternative minimum tax (AMT) exemption amount for married individuals filing separate tax returns is one-half the exemption amount for married individuals filing a joint return.

(Sec. 4) Amends the Regulated Investment Company Modernization Act of 2010 to: (1) allow a regulated investment company (RIC) to delay the capital loss carryover provisions of su...

(Source: Congressional Research Service)

Bill Actions

Date Description
April 28, 2014 Placed on Senate Legislative Calendar under General Orders. Calendar No. 367.
April 28, 2014 Committee on Finance. Original measure reported to Senate by Senator Wyden. With written report No. 113-155.