S. 2086 (104th): International Tax Simplification for American Competitiveness Act


Sep 17, 1996
104th Congress, 1995–1996

Died in a previous Congress

This bill was introduced on September 17, 1996, in a previous session of Congress, but was not enacted.


Larry Pressler

Senator from South Dakota



Read Text »
Last Updated: Sep 17, 1996
Length: 66 pages

About the bill

Full Title

A bill to amend the Internal Revenue Code of 1986 to simplify certain rules relating to the taxation of United States business operating abroad, and for other purposes.

Summary (CRS)

9/17/1996--Introduced.TABLE OF CONTENTS: TitleI - Treatment of Passive Foreign Investment Companies Title II: Treatment of Controlled Foreign Corporations Title III: Other Provisions International Tax Simplification for American Competitiveness ActTitleI - ... Read more >

The bill’s title was written by its sponsor.


Sep 17, 1996

This is the first step in the legislative process.

This is a Senate bill in the United States Congress (indicated by the “S.” in “S. 2086”). A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.


10 cosponsors (8R, 2D) (show)
Committee Assignments

The committee chair determines whether a bill will move past the committee stage.


There have been no roll call votes related to this bill.

Links & tools

Primary Source

THOMAS.gov (The Library of Congress)

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