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Code · BILL · 115th Congress · H.R. 1 (UNKNOWN) — 115 HR 1 EAS2: Tax Cuts and Jobs Act · Sec. 13604

Sec. 13604. Increase in excise tax rate for stock compensation of insiders in expatriated corporations

47 words·~1 min read·/bill/115/hr/1/unknown/section-13604

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Section 4985(a)(1) is amended by striking section 1(h)(1)(C) and inserting section 1(h)(1)(D) . The amendment made by this section shall apply to corporations first becoming expatriated corporations (as defined in section 4985 of the Internal Revenue Code of 1986) after the date of enactment of this Act.
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