S. 2666 (114th): Corporate Inverters Earnings Stripping Reform Act of 2016

A bill to amend the Internal Revenue Code of 1986 to prevent earnings stripping of domestic corporations which are members of a worldwide group of corporations which includes an inverted corporation and to require agreements with respect to certain related party transactions with those members.

The bill’s titles are written by its sponsor.



Mar 10, 2016
114th Congress, 2015–2017

Died in a previous Congress

This bill was introduced on March 10, 2016, in a previous session of Congress, but was not enacted.


Charles “Chuck” Schumer

Senator from New York



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Last Updated: Mar 10, 2016
Length: 7 pages


Mar 10, 2016

This is the first step in the legislative process.

S. 2666 (114th) was a bill in the United States Congress.

A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.

This bill was introduced in the 114th Congress, which met from Jan 6, 2015 to Jan 3, 2017. Legislation not enacted by the end of a Congress is cleared from the books.

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“S. 2666 — 114th Congress: Corporate Inverters Earnings Stripping Reform Act of 2016.” www.GovTrack.us. 2016. April 23, 2017 <https://www.govtrack.us/congress/bills/114/s2666>

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