Library / Laws / 116th Congress / Senate Bills / S. 3280
S. 3280
To amend the Internal Revenue Code of 1986 to clarify that high-taxed amounts are excluded from tested income for purposes of determining global intangible low-taxed income only if such amounts would be foreign base company income or insurance income.
| Print stage | Date | Size | ⠃ |
|---|---|---|---|
| Introduced in Senate | 2020-02-12 | 1.3K | ⠃⠗⠋ |