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H.R. 1IntroducedHouseSenatePresidentLawBecame law
Sec. 110014 · H.R. 1

Permanent extension of look-thru rule for related controlled foreign corporations

Title VII — Finance › Subtitle A — Tax › Chapter 3 — Establishing certainty and competitiveness for American job creators › Part V — Other international tax reforms

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The wording changed from On the Senate calendar to Senate changes. Removed words are struck through; added words are underlined.

How the text changed

Before / AfterRedline
On the Senate calendar · Sec. 110014

(a) In general Section 165(d) is amended by striking and before January 1, 2026,. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2025.

•HR 1 PCSSEC. 110014
Senate changes · Sec. 70351

(a) In general Section 954(c)(6)(C) is amended by striking and before January 1, 2026,. (b) Effective date The amendment made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2025.

•HR 1 EASSEC. 70351

added wordsremoved wordsComparison computed by Public Law Tracker from the official text