A bill to amend the Internal Revenue Code of 1986 to clarify that high-taxed amounts are excluded from tested income for purposes of determining global intangible low-taxed income only if such amounts would be foreign base company income or insurance income.
The bill’s titles are written by its sponsor.
Sponsor and status
Sponsor. Senior Senator for Oregon. Democrat.
Last Updated: Feb 12, 2020
Length: 2 pages
116th Congress (2019–2021)
This bill was introduced on February 12, 2020, in a previous session of Congress, but it did not receive a vote.
Feb 12, 2020
Bills and resolutions are referred to committees which debate the bill before possibly sending it on to the whole chamber.
S. 3280 (116th) 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.
Bills numbers restart every two years. That means there are other bills with the number S. 3280. This is the one from the 116th Congress.
This bill was introduced in the 116th Congress, which met from Jan 3, 2019 to Jan 3, 2021. Legislation not enacted by the end of a Congress is cleared from the books.
How to cite this information.
We recommend the following MLA-formatted citation when using the information you see here in academic work:
GovTrack.us. (2021). S. 3280 — 116th Congress: Blocking New Corporate Tax Giveaways Act. Retrieved from https://www.govtrack.us/congress/bills/116/s3280
“S. 3280 — 116th Congress: Blocking New Corporate Tax Giveaways Act.” www.GovTrack.us. 2020. January 20, 2021 <https://www.govtrack.us/congress/bills/116/s3280>
Blocking New Corporate Tax Giveaways Act, S. 3280, 116th Cong. (2020).
|title=S. 3280 (116th)
|accessdate=January 20, 2021
|author=116th Congress (2020)
|date=February 12, 2020
|quote=Blocking New Corporate Tax Giveaways Act
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