# 114-hr-1430: Permanent CFC Look-Through Act of 2015

114-hr-1430, Permanent CFC Look-Through Act of 2015, is a 114th Congress bill sponsored by Rep. Boustany, Charles W., Jr. [R-LA-3] (R-LA); status Placed on the Union Calendar, Calendar No. 235. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/114-hr-1430
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 114-hr-1430
- Congress: 114
- Title: Permanent CFC Look-Through Act of 2015
- Status: Placed on the Union Calendar, Calendar No. 235.
- Introduced: 2015-03-18
- Sponsor: Rep. Boustany, Charles W., Jr. [R-LA-3] (R-LA)
- Cosponsors: 8
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

Permanent CFC Look-Through Act of 2015 Amends the Internal Revenue Code to make permanent the tax rule exempting dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity from treatment as foreign holding company income (thus permitting tax deferral of such income).

## Cosponsors (8)

- Rep. Kind, Ron [D-WI-3] (D-WI), 2015-03-18T00:00:00.000Z
- PATRICK TIBERI (R-OH), 2015-03-18T00:00:00.000Z
- Rep. Pascrell, Bill, Jr. [D-NJ-9] (D-NJ), 2015-03-18T00:00:00.000Z
- Rep. Neal, Richard E. [D-MA-1] (D-MA), 2015-03-18T00:00:00.000Z
- Rep. Reed, Tom [R-NY-23] (R-NY), 2015-03-18T00:00:00.000Z
- Rep. Schock, Aaron [R-IL-18] (R-IL), 2015-03-18T00:00:00.000Z
- Rep. Larson, John B. [D-CT-1] (D-CT), 2015-03-18T00:00:00.000Z
- Rep. Holding, George [R-NC-2] (R-NC), 2015-10-21T00:00:00.000Z

## Related bills

- 114-hr-5621: To posthumously award a Congressional Gold Medal to Lawrence Eugene "Larry" Doby in recognition of his achievements and contributions to American major league…
- 114-hr-4938: Free File Act of 2016
- 114-hr-3917: CARS Act of 2015
- 114-hr-2911: Small Business Healthcare Relief Act
- 114-hr-2903: Craft Beverage Modernization and Tax Reform Act of 2015
- 114-hr-961: Permanent Active Financing Exception Act of 2015

## Sources
- [114-hr-1430 on Congress.gov](https://www.congress.gov/bill/114th-congress/house-bill/1430)

## Related
- [114-hr-5621: To posthumously award a Congressional Gold Medal to Lawrence Eugene "Larry" Dob…](https://policyrisk.com/legislation/114-hr-5621)
- [114-hr-4938: Free File Act of 2016](https://policyrisk.com/legislation/114-hr-4938)
- [114-hr-3917: CARS Act of 2015](https://policyrisk.com/legislation/114-hr-3917)
- [114-hr-2911: Small Business Healthcare Relief Act](https://policyrisk.com/legislation/114-hr-2911)
- [114-hr-2903: Craft Beverage Modernization and Tax Reform Act of 2015](https://policyrisk.com/legislation/114-hr-2903)
- [114-hr-961: Permanent Active Financing Exception Act of 2015](https://policyrisk.com/legislation/114-hr-961)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/114-hr-1430 (as of 2025-11-18).