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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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No wording changed between Committee version and Passed the House.

How the text changed

Before / AfterRedline
Committee version · 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 RHSEC. 110014
Passed the House · 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 EHSEC. 110014

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