Corporate Finance And Management
US Congress 114th Congress
Corporate EXIT Fairness Act Corporate EXpatriates and Inverters Tax Fairness Act [HB-5125]
[Taxes ]
[Finance ]
[Trade ]
[International ]
[Small Business ]
[Economic Development ]
Corporate EXIT Fairness Act Corporate EXpatriates and Inverters Tax Fairness Act This bill amends the Internal Revenue Code to set forth rules governing corporate inversions (i.e., the practice of relocating a domestic corporation's legal domicile to a lower-tax nation while retaining its business activities in the higher-tax country of origin) and corporate expatriations. Specifically, the bill requires payment of tax on the deferred overseas profits of U.S. multinational corporations or partnerships before they reincorporate or organize in a foreign
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Sponsored by: Rep. Raul Grijalva
Introduced In House on 04/29/2016
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In the Red Act of 2016 [HB-5106]
[Budget and Spending ]
In the Red Act of 2016
Sponsored by: Rep. Robert Scott
Referred To The Subcommittee On Higher Education And Workforce Training. on 09/19/2016
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Intelligence Authorization Act for Fiscal Year 2017 [HB-5077]
[Defense ]
[National Security ]
[Cybersecurity ]
[Technology and Innovation ]
[Military ]
[Funding ]
[Budget and Spending ]
[Law Enforcement ]
[Transportation and Motor Vehicles ]
[Crime ]
Intelligence Authorization Act for Fiscal Year 2017 TITLE I--INTELLIGENCE ACTIVITIES (Sec. 101) This bill authorizes FY2017 appropriations for the conduct of intelligence and intelligence-related activities of: the Office of the Director of National Intelligence (ODNI); the Central Intelligence Agency (CIA); the Department of Defense (DOD); the Defense Intelligence Agency (DIA); the National Security Agency (NSA); the Departments of the Army, Navy, and Air Force; the Coast Guard; the Departments of State, the Treasury, Energy (DOE), and Justice;
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Sponsored by: Sen. Adam Schiff
Received In The Senate And Read Twice And Referred To The Select Committee On Intelligence. on 05/25/2016
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Cybersecurity Systems and Risks Reporting Act [HB-5069]
[Cybersecurity ]
[Technology and Innovation ]
[Finance ]
[Data Privacy ]
Cybersecurity Systems and Risks Reporting Act This bill amends the Sarbanes-Oxley Act of 2002 to apply to cybersecurity systems and cybersecurity systems officers the same requirements regarding corporate responsibility for financial reports and managements assessments of internal control structures and procedures for financial reporting as apply to public companies subject to oversight by the Securities and Exchange Commission (SEC). The SEC shall issue rules to define cybersecurity expert and require each issuer of securities to disclose whether
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Sponsored by: Rep. Jim McDermott
Introduced In House on 04/26/2016
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Private Placement Improvement Act of 2016 [HB-4852]
[Finance ]
[Investments ]
[Small Business ]
[Consumer Protection ]
Private Placement Improvement Act of 2016 This bill directs the Securities and Exchange Commission (SEC) to revise the filing requirements of Regulation D (which provides exemptions from securities registration requirements) to require an issuer that offers or sells securities in reliance upon a certain exemption from registration (for limited offers and sales without regard to the dollar amount of the offering [Rule 506]) to file, no earlier than 15 days after the date of first sale of such securities, a single notice of sales containing the information
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Sponsored by: Rep. Patrick McHenry
Reported (amended) By The Committee On Financial Services. H. Rept. 114-726. on 09/06/2016
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To amend the Internal Revenue Code of 1986 to make an exception to the 100 shareholder S corporation limitation in the case of shareholders whose shares were acquired through certain crowd-funding or small public offerings. [HB-4831]
[Taxes ]
[Small Business ]
[Finance ]
[Investments ]
To amend the Internal Revenue Code of 1986 to make an exception to the 100 shareholder S corporation limitation in the case of shareholders whose shares were acquired through certain crowd-funding or small public offerings. This bill amends the Internal Revenue Code, with respect to the taxation of S corporations, to exclude from the 100 shareholder limitation for such corporations individuals who acquired shares in an S corporation through: (1) a small issues public offering, or (2) one or more crowdfunding offerings.
Sponsored by: Rep. French Hill
Introduced In House on 03/22/2016
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Gender Diversity in Corporate Leadership Act of 2016 [HB-4718]
[Labor, Jobs, Employment ]
[Technology and Innovation ]
[Human Rights ]
[Finance ]
Gender Diversity in Corporate Leadership Act of 2016 This bill directs the Securities and Exchange Commission (SEC) to establish a Gender Diversity Advisory Group, composed of government, academic, and private sector representatives, to study strategies to increase gender diversity among the members of the boards of directors of issuers. The Securities Exchange Act of 1934 is amended to direct the SEC, by rule, to require each issuer to disclose, in any proxy or consent solicitation material for an annual shareholders meeting, the gender composition
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Sponsored by: Rep. Don Beyer
Introduced In House on 03/07/2016
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Stop Corporate Earnings Stripping Act of 2016 [HB-4581]
[Taxes ]
[Finance ]
[International ]
[Trade ]
[Budget and Spending ]
[Small Business ]
[Economic Development ]
Stop Corporate Earnings Stripping Act of 2016 This bill amends the Internal Revenue Code to limit the tax deduction available to certain foreign-controlled U.S. multinational corporations for excess interest on debt incurred by such corporation (i.e., earnings stripping) by: (1) repealing the debt-to-equity ratio threshold required for such deduction, (2) reducing the permitted net interest expense threshold from 50% to 25% of the corporation's adjusted taxable income, (3) repealing the carryforward of excess amounts of interest, and (4) limiting
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Sponsored by: Rep. Bill Pascrell
Introduced In House on 02/23/2016
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To amend the Employee Retirement Income Security Act of 1974 to permit multiemployer plans in critical status to modify plan rules relating to withdrawal liability, and for other purposes. [HB-458]
[Labor, Jobs, Employment ]
[Pensions ]
[Retirement ]
To amend the Employee Retirement Income Security Act of 1974 to permit multiemployer plans in critical status to modify plan rules relating to withdrawal liability, and for other purposes. Amends the Employee Retirement Income Security Act (ERISA) to revise requirements permitting multiemployer plans to adopt alternative rules for computing the payment of an employer's withdrawal liability to include a plan in critical status whose plan sponsor determines it cannot be expected to emerge from that status by the end of the rehabilitation period. Requires
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Sponsored by: Rep. Bill Pascrell
Referred To The Subcommittee On Health, Employment, Labor, And Pensions. on 04/29/2015
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Corporate Rate Equality and Trade Empowerment Jobs Act of 2016 Create Jobs Act [HB-4518]
[Taxes ]
[Trade ]
[Labor, Jobs, Employment ]
[Economic Development ]
Corporate Rate Equality and Trade Empowerment Jobs Act of 2016 Create Jobs Act This bill amends the Internal Revenue Code to lower the rate of tax on the taxable income of corporations to the greater of: (1) 10%, or (2) the rate that is 5% below the average corporate income tax rate for Organization for Economic Co-operation and Development countries other than the United States. The bill also sets forth a procedure for a congressional joint resolution approving an increase in the corporate tax rate.
Sponsored by: Rep. Roger Williams
Introduced In House on 02/10/2016
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Protect Democracy From Criminal Corporations Act [HB-450]
[Elections ]
[Ethics ]
[Law Enforcement ]
[Criminal Justice ]
[Crime ]
Protect Democracy From Criminal Corporations Act Amends the Federal Election Campaign Act of 1971 to prohibit a corporation from making a disbursement of funds in connection with a campaign for election for federal, state, or local office for six years after the corporation: (1) is finally convicted of conspiracy to commit an offense against, or to defraud, the United States or any other felony involving dishonesty or a breach of trust; or (2) that has been charged with such an offense enters into a non-prosecution agreement, a deferred prosecution
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Sponsored by: Rep. Eric Swalwell
Introduced In House on 01/21/2015
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Shareholder Protection Act of 2015 [HB-446]
[Finance ]
[Elections ]
[Ethics ]
[Funding ]
[Law Enforcement ]
Shareholder Protection Act of 2015 Amends the Securities Exchange Act of 1934 to require that any solicitation of a proxy, consent, or authorization with respect to any security of an issuer: (1) describe the specific nature (to the extent known) and total amount of expenditures proposed for political activities for the forthcoming fiscal year but not yet authorized by a vote of the issuer's shareholders, and (2) provide for a separate shareholder vote to authorize such proposed expenditures. Prohibits an issuer from making an expenditure for political
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Sponsored by: Rep. Sean Maloney
Introduced In House on 01/21/2015
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Incorporation Transparency and Law Enforcement Assistance Act [HB-4450]
[Crime ]
[Law Enforcement ]
[Public Safety ]
Incorporation Transparency and Law Enforcement Assistance Act
Sponsored by: Rep. Barbara Lee
Introduced In House on 02/03/2016
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To amend section 203 of the Federal Power Act. [HB-4427]
[Energy ]
To amend section 203 of the Federal Power Act. This bill amends the Federal Power Act with respect to the prohibition regarding mergers or consolidations by a public utility. Any merger or consolidation of a public utility whose value exceeds $10 million must first be authorized by the Federal Energy Regulatory Commission (FERC). In addition, FERC is required to promulgate a rule within 180 days that mandates any public utility seeking to merge or consolidate to notify FERC, within 30 days of transaction consummation, if the value of such merger
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Sponsored by: Rep. Richard Hudson
Received In The Senate And Read Twice And Referred To The Committee On Energy And Natural Resources. on 03/15/2016
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American Business Competitiveness Act of 2015 [HB-4377]
[Taxes ]
[Small Business ]
[Trade ]
[Economic Development ]
American Business Competitiveness Act of 2015 This bill amends the Internal Revenue Code to: reduce the tax rate on the net business income of individual and corporate taxpayers to a maximum 25%; allow full expensing of deductible investment expenses in the current taxable year; redefine "net business income" to allow the deduction of the cost of business purchases; convert to a territorial system for taxing overseas income; apply the same tax rate to interest income of individuals that is applicable to dividends and capital gains income; and allow
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Sponsored by: Rep. Steve Russell
Introduced In House on 01/13/2016
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Iran Ballistic Missile Prevention and Sanctions Act of 2016 [HB-4342]
[International ]
[National Security ]
[Trade ]
[Defense ]
Iran Ballistic Missile Prevention and Sanctions Act of 2016 This bill directs the President to impose five or more sanctions with respect to a person (or an entity) that knowingly transfers to or from Iran advanced conventional weapons or ballistic missiles, or technology, parts, components, or technical information related to advanced conventional weapons or ballistic missiles. Sanctions may include: prohibitions on Export-Import Bank assistance, prohibitions on loans from U.S. financial institutions and other financial services, prohibitions on
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Sponsored by: Rep. Sean Maloney
Introduced In House on 01/07/2016
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DISCLOSE 2015 Act Disclosure of Information on Spending on Campaigns Leads to Open and Secure Elections Act of 2015 [HB-430]
[Elections ]
[Voting Rights ]
[Finance ]
[Technology and Innovation ]
[Media and Advertising ]
[Cybersecurity ]
[Data Privacy ]
[Ethics ]
[Funding ]
DISCLOSE 2015 Act Disclosure of Information on Spending on Campaigns Leads to Open and Secure Elections Act of 2015 Amends the Federal Election Campaign Act of 1971 to redefine the term "independent expenditure" as an expenditure by a person that, when taken as a whole, expressly advocates the election or defeat of a clearly identified candidate, or is the functional equivalent of express advocacy because it can be interpreted by a reasonable person only as advocating the election or defeat of a candidate, taking into account whether the communication
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Sponsored by: Rep. Sean Maloney
Referred To The Subcommittee On The Constitution And Civil Justice. on 02/05/2015
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Quarantining the Ayatollah's State-Sponsored Aggression and Militancy (QASSAM) Act [HB-4258]
[International ]
[National Security ]
[Trade ]
[Finance ]
[Human Rights ]
Quarantining the Ayatollah's State-Sponsored Aggression and Militancy (QASSAM) Act This bill directs the President to block all property and property interest transactions of an entity that is U.S-located or controlled by a U.S. person if it is at least 20% owned by Iran's Revolutionary Guard Corps (IRGC), regardless of whether the entity itself is included on the list of specially designated nationals and blocked persons maintained by the Department of the Treasury Office of Foreign Assets Control. Treasury shall establish and publish in the Federal
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Sponsored by: Rep. Devin Nunes
Introduced In House on 12/15/2015
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Holding Individuals Accountable and Deterring Money Laundering Act [HB-4242]
[Finance ]
[Crime ]
[International ]
[National Security ]
[Criminal Justice ]
Holding Individuals Accountable and Deterring Money Laundering Act This bill amends provisions of federal law known as the Bank Secrecy Act of 1970 relating to money laundering violations to: (1) increase civil penalties for willful violations of anti-money laundering laws; (2) increase the civil penalty for negligent violations of such laws and impose a penalty on partners, directors, officers, or employees of a financial institution for such violations; and (3) impose a 20-year maximum prison term for individuals who facilitate evasion of an anti-money
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Sponsored by: Rep. Michael Capuano
Introduced In House on 12/11/2015
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Water and Agriculture Tax Reform Act of 2016 [HB-4220]
[Agriculture ]
[Taxes ]
[Water ]
Water and Agriculture Tax Reform Act of 2016 (Sec. 2) This bill amends the Internal Revenue Code to permit tax-exempt mutual ditch or irrigation companies to earn income from dispositions of certain real property and stock interests without affecting their tax-exempt status, but requires that such income be used to pay the costs of operations, maintenance, and capital improvements of such a company. The bill also establishes a rule regarding the organizational governance of mutual ditch or irrigation companies. Where state law provides that such
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Sponsored by: Rep. Jared Polis
Reported (amended) By The Committee On Ways And Means. H. Rept. 114-862. on 12/08/2016