# 115-hr-6015: Per-Country Minimum Act

115-hr-6015, Per-Country Minimum Act, is a 115th Congress bill sponsored by Rep. DeFazio, Peter A. [D-OR-4] (D-OR); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/115-hr-6015
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 115-hr-6015
- Congress: 115
- Title: Per-Country Minimum Act
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2018-06-06
- Sponsor: Rep. DeFazio, Peter A. [D-OR-4] (D-OR)
- Cosponsors: 6
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

Per-Country Minimum Act This bill modifies the tax treatment of foreign source income of domestic corporations to: (1) increase taxes that apply to global intangible income by reducing the deduction that is allowed under current law, (2) eliminate a provision that allows companies to deduct a portion of the tangible assets of their controlled foreign corporations (CFCs) before the tax on foreign income applies, and (3) require net CFC tested income to be determined on a country-by-country basis rather than globally.

## Cosponsors (6)

- Rep. Doggett, Lloyd [D-TX-37] (D-TX), 2018-06-06T00:00:00.000Z
- Rep. DeLauro, Rosa L. [D-CT-3] (D-CT), 2018-06-06T00:00:00.000Z
- Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC), 2018-06-06T00:00:00.000Z
- Rep. Schakowsky, Janice D. [D-IL-9] (D-IL), 2018-06-06T00:00:00.000Z
- Rep. Garamendi, John [D-CA-8] (D-CA), 2018-06-07T00:00:00.000Z
- Rep. Pocan, Mark [D-WI-2] (D-WI), 2018-06-19T00:00:00.000Z

## Related bills

- 115-hr-6545: Violence Against Women Reauthorization Act of 2018
- 115-hr-6505: Medicare Negotiation and Competitive Licensing Act of 2018
- 115-hr-6135: Keep Families Together Act
- 115-hr-6033: International Human Rights Defense Act of 2018
- 115-hr-5879: Merchant Mariners of World War II Congressional Gold Medal Act of 2018
- 115-hr-5533: Special Counsel Transparency Act of 2018

## Sources
- [115-hr-6015 on Congress.gov](https://www.congress.gov/bill/115th-congress/house-bill/6015)

## Related
- [115-hr-6545: Violence Against Women Reauthorization Act of 2018](https://policyrisk.com/legislation/115-hr-6545)
- [115-hr-6505: Medicare Negotiation and Competitive Licensing Act of 2018](https://policyrisk.com/legislation/115-hr-6505)
- [115-hr-6135: Keep Families Together Act](https://policyrisk.com/legislation/115-hr-6135)
- [115-hr-6033: International Human Rights Defense Act of 2018](https://policyrisk.com/legislation/115-hr-6033)
- [115-hr-5879: Merchant Mariners of World War II Congressional Gold Medal Act of 2018](https://policyrisk.com/legislation/115-hr-5879)
- [115-hr-5533: Special Counsel Transparency Act of 2018](https://policyrisk.com/legislation/115-hr-5533)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/115-hr-6015 (as of 2025-11-18).