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House bill · H.R. 2186 (119th Congress)

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

U.S. House of Representatives

Latest action Mar 18, 2025

Sponsor: Ron Estes (U.S. Representative, KS-4, Republican)

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From Congress.gov and official rosters. This record was last updated Jul 30, 2026. About our data

Summary

Would amend the tax code's constructive ownership rules so that a U.S. person is not treated as owning stock that is held by a non-U.S. person, restoring a limit on "downward attribution."

AI summary. Not an official summary. How we handle summaries

Where it stands

Assigned to a committee for review.

  1. Introduced
  2. In committee
  3. Up for a vote
  4. Passed one chamber
  5. Passed
  6. Enacted

Committee

House Committee on Ways and Means · U.S. House of Representatives

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Cosponsors

1

Cosponsors listed on Congress.gov, shown A to Z.

  • Democratic1

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Related bills

As identified by Congress.gov.

Full history

  1. Mar 18, 2025

    Introduced

    Introduced in House

    U.S. House of Representatives

  2. Mar 18, 2025

    Introduced

    Introduced in U.S. House

    U.S. House

  3. Mar 18, 2025

    Referred to committee

    Referred to the House Committee on Ways and Means.

    U.S. House of Representatives

Read the record