# 118-hr-5751: To amend the Internal Revenue Code of 1986 to restore the limitation on downward attribution of stock ownership in applying constructive ownership rules.

118-hr-5751, To amend the Internal Revenue Code of 1986 to restore the limitation on downward attribution of stock ownership in applying constructive ownership rules., is a 118th Congress bill sponsored by Rep. Ferguson, A. Drew, IV [R-GA-3] (R-GA); status Referred to the House Committee on Ways and Means. (as of 2026-10-15).

- Canonical: https://policyrisk.com/legislation/118-hr-5751
- As of: 2026-10-15
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 118-hr-5751
- Congress: 118
- Title: To amend the Internal Revenue Code of 1986 to restore the limitation on downward attribution of stock ownership in applying constructive ownership rules.
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2023-09-27
- Sponsor: Rep. Ferguson, A. Drew, IV [R-GA-3] (R-GA)
- Cosponsors: 6
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2026-10-15

## Summary

To amend the Internal Revenue Code of 1986 to restore the limitation on downward attribution of stock ownership in applying constructive ownership rules.

## Cosponsors (6)

- Rep. Moore, Gwen [D-WI-4] (D-WI), 2023-09-27T00:00:00.000Z
- Rep. Estes, Ron [R-KS-4] (R-KS), 2023-09-27T00:00:00.000Z
- Rep. Schneider, Bradley Scott [D-IL-10] (D-IL), 2023-09-27T00:00:00.000Z
- Rep. Steel, Michelle [R-CA-48] (R-CA), 2023-09-27T00:00:00.000Z
- Rep. Panetta, Jimmy [D-CA-19] (D-CA), 2023-09-27T00:00:00.000Z
- Rep. Tenney, Claudia [R-NY-24] (R-NY), 2023-10-02T00:00:00.000Z

## Related bills

- 118-hr-4004: United States-Taiwan Initiative on 21st-Century Trade First Agreement Implementation Act
- 118-hr-8702: Improving Seniors’ Timely Access to Care Act of 2024
- 118-hres-771: Standing with Israel as it defends itself against the barbaric war launched by Hamas and other terrorists.
- 118-hr-5275: To amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidiary asset test.
- 118-hr-3238: Affordable Housing Credit Improvement Act of 2023
- 118-hr-2407: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act

## Sources
- [118-hr-5751 on Congress.gov](https://www.congress.gov/bill/118th-congress/house-bill/5751)

## Related
- [118-hr-4004: United States-Taiwan Initiative on 21st-Century Trade First Agreement Implement…](https://policyrisk.com/legislation/118-hr-4004)
- [118-hr-8702: Improving Seniors’ Timely Access to Care Act of 2024](https://policyrisk.com/legislation/118-hr-8702)
- [118-hres-771: Standing with Israel as it defends itself against the barbaric war launched by…](https://policyrisk.com/legislation/118-hres-771)
- [118-hr-5275: To amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidia…](https://policyrisk.com/legislation/118-hr-5275)
- [118-hr-3238: Affordable Housing Credit Improvement Act of 2023](https://policyrisk.com/legislation/118-hr-3238)
- [118-hr-2407: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/118-hr-2407)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/118-hr-5751 (as of 2026-10-15).