Home > 107th Congressional Bills > H.R. 941 (ih) To require the use of adjusted census data in the administration of any law of the United States under which population or population characteristics are used to determine the amount of benefits received by State or local governments, and fo...
H.R. 941 (ih) To require the use of adjusted census data in the administration of any law of the United States under which population or population characteristics are used to determine the amount of benefits received by State or local governments, and fo...
108th CONGRESS
1st Session
H. R. 940
To amend the Internal Revenue Code of 1986 to provide that the foreign
tax credit not be redetermined with respect to refunds of unlawful
foreign taxes to taxpayers who successfully challenge those taxes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
February 26, 2003
Mr. Ramstad introduced the following bill; which was referred to the
Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to provide that the foreign
tax credit not be redetermined with respect to refunds of unlawful
foreign taxes to taxpayers who successfully challenge those taxes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Foreign Tax Credit Revenue
Enhancement Act of 2003''.
SEC. 2. FOREIGN TAX CREDIT NOT REDETERMINED FOR TAXPAYER SUCCESSFULLY
CHALLENGING UNLAWFUL FOREIGN TAX.
(a) In General.--Subsection (c) of section 905 of the Internal
Revenue Code of 1986 (relating to adjustments to accrued taxes) is
amended by adding at the end the following new paragraph:
``(6) Exception for taxpayers successfully challenging
unlawful taxes.--Paragraph (1) shall not apply to any taxpayer
to whom a tax is refunded in whole or in part if, pursuant to
an action brought by the taxpayer, such refund results from a
determination by a court of competent jurisdiction in the
country with respect to which such tax was imposed that such
tax is unlawful.''.
(b) Effective Date.--The amendment made by this section shall apply
to refunds received in taxable years beginning after December 31, 2002.
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