# 114-hr-5158: Make America Competitive Act of 2016

114-hr-5158, Make America Competitive Act of 2016, is a 114th Congress bill sponsored by Rep. McKinley, David B. [R-WV-1] (R-WV); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/114-hr-5158
- 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-5158
- Congress: 114
- Title: Make America Competitive Act of 2016
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2016-04-29
- Sponsor: Rep. McKinley, David B. [R-WV-1] (R-WV)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

Make America Competitive Act of 2016 This bill amends the Internal Revenue Code to allow corporations to elect a 10% tax rate on their taxable income if such corporations: (1) offer their full-time employees group health insurance coverage, (2) offer such employees a defined contribution pension plan, (3) provide their employees with regular pay increases, and (4) make additional social security contributions for employees who do not have a defined benefit pension plan. Such corporations may also elect to repatriate their current and accumulated foreign earnings at a 5% tax rate. The bill amends title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to increase the primary insurance amount (the retirement benefit a social security recipient would receive if benefits are taken at normal retirement age) of employees for whom additional social security contributions are made under this bill.

## Related bills

- 114-hr-6433: Protect the Flag Act
- 114-hr-6414: Crowdsourcing and Citizen Science Act of 2016
- 114-hr-6322: Norman Yoshio Mineta Congressional Gold Medal Act
- 114-hr-6295: CO2 Regulatory Certainty Act
- 114-hr-6267: Preserving America's Downtowns and Heritage Act of 2016
- 114-hr-6255: Norman Yoshio Mineta Congressional Gold Medal Act

## Sources
- [114-hr-5158 on Congress.gov](https://www.congress.gov/bill/114th-congress/house-bill/5158)

## Related
- [114-hr-6433: Protect the Flag Act](https://policyrisk.com/legislation/114-hr-6433)
- [114-hr-6414: Crowdsourcing and Citizen Science Act of 2016](https://policyrisk.com/legislation/114-hr-6414)
- [114-hr-6322: Norman Yoshio Mineta Congressional Gold Medal Act](https://policyrisk.com/legislation/114-hr-6322)
- [114-hr-6295: CO2 Regulatory Certainty Act](https://policyrisk.com/legislation/114-hr-6295)
- [114-hr-6267: Preserving America's Downtowns and Heritage Act of 2016](https://policyrisk.com/legislation/114-hr-6267)
- [114-hr-6255: Norman Yoshio Mineta Congressional Gold Medal Act](https://policyrisk.com/legislation/114-hr-6255)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/114-hr-5158 (as of 2025-11-18).
