HR. 2186In Committee
To amend the Internal Revenue Code of 1986 to restore the limitation on downward attribution of stock ownership in applying constructive ownership rules.
Amends the Internal Revenue Code to restore limits on downward stock ownership attribution under constructive ownership rules
Plain-English overview
What this bill does
Amends the Internal Revenue Code to restore limits on downward stock ownership attribution under constructive ownership rules
Key points
- Amend constructive ownership rules
- Restore downward attribution limitation
Current status
Where it stands
Status
In Committee
Latest action
2025-03-18 — Referred to the House Committee on Ways and Means.
Related context
Topics and policy areas
undefinedTaxation