,i #aad? ,,congress #a/ ,session ,h4 ,r4 #cice ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,novemb] #e1 #bjae ,mr4 ,pocan 7= himself1 ,ms4 ,norton1 ,mr4 ,g>am5di1 ,ms4 ,lee1 ,mr4 ,ellison1 & ,mr4 ,nadl]7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to t]m9ate ! def]ral ( active income ( controll$ =eign corporations4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,putt+ ,am]ica ,fir/ ,corporate ,tax ,act4 #b4 ,t]m9ation ( def]ral ( active income ( controll$ =eign corporations 7a7 ,9 g5]al ,section #ieb ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new subsection3 7e7 ,special application ( subp>t 7#a7 ,9 g5]al ,= taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjae1 not)/&+ any o!r provision ( ?is subp>t1 ! t]m subp>t ,f income means1 9 ! case ( any controll$ =eign corporation1 ! income ( su* corporation d]iv$ f any =eign c\ntry4 7#b7 ,applicable rules ,rules simil> to ! rules "u ! la/ s5t5ce ( subsection 7a7 & subsection 7d7 %all apply to ?is subsection4 4 7b7 ,effective date ,! am5dm5t made by subsection 7a7 %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjae4