S. 1605

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 to modify certain provisions relating to the taxation of international entities.

IN THE SENATE OF THE UNITED STATES · May 6, 2025 · Sponsor: Mr. Tillis · Committee: Committee on Finance

Table of contents

• S. 1605
  • Sec. 951B. Amounts included in gross income of foreign controlled United States shareholders.

Sec. 951B. Amounts included in gross income of foreign controlled United States shareholders.