There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (11/16/2011)

Returning Investment to America Act of 2011 - Amends the Internal Revenue Code to allow an extension of the election allowed to domestic corporations to deduct dividends received from controlled foreign corporations (election may be made for any taxable year beginning before December 31, 2012).  Limits the amount of such deduction in any taxable year to the amount by which the domestic corporation increases its payroll and by the amount of its investment in depreciable business assets.