US Codex
Bill
Notes

Stop Tax Haven Abuse Act

H.R. 1932 · 115th Congress · Apr 5, 2017 · Lineage

A BILL

To end offshore corporate tax avoidance, and for other purposes.

Section 1 Short title, etc

(a)
Short title— This Act may be cited as the “Stop Tax Haven Abuse Act”.
(b)
Amendment of 1986 code— Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.
(c)
Table of contents— The table of contents of this Act is as follows: