Summary: H.R.4509 — 116th Congress (2019-2020)All Information (Except Text)

There is one summary for H.R.4509. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (09/26/2019)

This bill amends the Internal Revenue Code to limit the scope of downward attribution rules to 50% of stock ownership in applying constructive ownership rules to controlled foreign corporations.