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Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries

Titles (2)

Short Titles

Short Titles - House of Representatives

Short Titles as Introduced

Stop Corporate Inversions Act of 2015

Official Titles

Official Titles - House of Representatives

Official Title as Introduced

To amend the Internal Revenue Code of 1986 to modify the rules relating to inverted corporations.


Actions Overview (1)

Date Actions Overview
01/20/2015Introduced in House

All Actions (2)

Date All Actions
01/20/2015Referred to the House Committee on Ways and Means.
Action By: House of Representatives
01/20/2015Introduced in House
Action By: House of Representatives

Cosponsors (18)


Committees (1)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Reports
House Ways and Means01/20/2015 Referred to

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Subjects (7)


Latest Summary (1)

There is one summary for H.R.415. View summaries

Shown Here:
Introduced in House (01/20/2015)

Stop Corporate Inversions Act of 2015

Amends the Internal Revenue Code to revise rules for the taxation of inverted corporations (i.e., U.S. corporations that acquire foreign companies to reincorporate in a foreign jurisdiction with income tax rates lower than the United States) to provide that a foreign corporation that acquires the properties of a U.S. corporation or partnership after May 8, 2014, shall be treated as an inverted corporation and thus subject to U.S. taxation if, after such acquisition: (1) it holds more than 50% of the stock of the new entity (expanded affiliated group), or (2) the management or control of the new entity occurs primarily within the United States and the new entity has significant domestic business activities.