Permanent CFC Look-Through Act of 2023
Summary
Permanent CFC Look-Through Act of 2023 This rule makes permanent the look-through rule for related controlled foreign corporations (CFCs). That rule provides that dividends, interest, rents and royalties one CFC receives from a related CFC are not treated as foreign personal holding company income (thus permitting the deferral of tax on such income).
Bill status
in committee
1 of 4 stages cleared
Introduction
Jun 2023
Committee Review
Floor Vote
President
Introduced Jun 23, 2023
Last action Jun 23, 2023
Floor votes
How they voted
No floor votes recorded yet.
Full legislative history
Actions timeline
Total actions
2
Key actions
0
Committee
1
Jun 23, 2023
Committee
Referred to the House Committee on Ways and Means.
lower
Jun 23, 2023
Introduced
Introduced in House
lower
1 primary · 2 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Claudia Tenney
RRepublican
Co
Donald G. Davis
DDemocratic
Co
Terri A. Sewell
DDemocratic
Ask Maddy
·
AI policy assistant
Ask Maddy about HR 4357
Scope: US
Hi! I can help you understand HR 4357. What would you like to know?
Try one of these
i
Maddy answers using official bill text and legislative records. Always verify before sharing.
Sources cited inline