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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No wording changed between Senate changes and Final version sent to the President.

How the text changed

Before / After Redline

Senate changes → Final version sent to the President · 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 ENRSEC. 70351

added words~~removed words~~Comparison computed by Public Law Tracker from the official text

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Votes on this bill

House · May 22212–216
House · May 22215–214
Senate · Jun 2851–49
Senate · Jun 3053–47
Senate · Jun 3053–47
Senate · Jun 3047–53
Senate · Jun 3049–51
Senate · Jun 3051–48
Senate · Jun 3047–53
Senate · Jun 3048–52
Senate · Jun 3049–51
Senate · Jun 3048–52
Senate · Jun 3047–53
Senate · Jun 3048–52
Senate · Jun 3047–53
Senate · Jun 3056–44
Senate · Jun 3047–53
Senate · Jun 3049–51
Senate · Jun 3053–47
Senate · Jun 3047–53
Senate · Jun 3047–53
Senate · Jun 3047–53
Senate · Jun 3048–52
Senate · Jun 3049–51
Senate · Jun 3047–53
Senate · Jun 3042–58
Senate · Jun 3047–53
Senate · Jul 147–53
Senate · Jul 122–78
Senate · Jul 154–46
Senate · Jul 147–53
Senate · Jul 150–50
Senate · Jul 148–51
Senate · Jul 121–79
Senate · Jul 148–52
Senate · Jul 147–53
Senate · Jul 199–1
Senate · Jul 147–53
Senate · Jul 148–52
Senate · Jul 149–51
Senate · Jul 150–50
Senate · Jul 150–50
Senate · Jul 145–55
Senate · Jul 151–50VP tie-break
Senate · Jul 151–50VP tie-break
Senate · Jul 151–50VP tie-break
House · Jul 3218–214

Congress votes on whole bills, not single sections.

In versions: 5 of 5
Numbered: Sec. 110014 → Sec. 70351
First appears: Committee version

How we know

Committee version → Passed the House: same text · confirmed 1.00
Passed the House → On the Senate calendar: same text · confirmed 1.00
On the Senate calendar → Senate changes: same section, wording changed · confirmed by similarity 0.88
Senate changes → Final version sent to the President: same text · confirmed 1.00

Sections are matched across versions only above a fixed similarity bar. Anything below it is listed as unconfirmed on the bill page and never shown as history.