H.R. 4985: Stop Corporate Expatriation and Invest in America's Infrastructure Act of 2014

113th Congress · introduced 2014-06-26 · Taxation · Latest: Referred to the House Committee on Ways and Means.

federal

Follow this bill, step by step

Where it came from: introduced 2014-06-26 · official record
Who proposed it: Rep. Van Hollen, Chris [D-MD-8] · what a sponsor is
What happened next: no floor votes in our records yet. Why?
Where it stands now: Referred to the House Committee on Ways and Means. Not final yet: this can still change. We check for updates every day.
If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.

What does this mean?

Official title

Stop Corporate Expatriation and Invest in America's Infrastructure Act of 2014

Plain summary

Stop Corporate Expatriation and Invest in America's Infrastructure Act of 2014 - Amends the Internal Revenue Code to revise rules for the taxation of inverted corporations (i.e., U.S. corporations that acquire foreign companies to reincorporate in a foreign jurisdiction with income tax rates lower than the United States) to provide that a foreign corporation that acquires the properties of a U.S. corporation or partnership after May 8, 2014, shall be treated as an inverted corporation and thus subject to U.S. taxation if, after such acquisition: (1) it holds more than 50% of the stock of the new entity (expanded affiliated group), or (2) the management or control of the new entity occurs primarily within the United States and the new entity has significant domestic business activities. Authorizes additional appropriations to the Highway Account and Mass Transit Account in the Highway Trust Fund.

Congressional Research Service summary (Introduced in House), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

Stop Corporate Expatriation and Invest in America's Infrastructure Act of 2014

Source: Congressional Research Service summary (Introduced in House)

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The strongest published arguments

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How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Rep. Van Hollen, Chris [D-MD-8] · 61 cosponsors

Cost estimate: No cost estimate published yet.

Cosponsors on this site

Danny K. Davis (D-IL), Lloyd Doggett (D-TX), Rosa L. DeLauro (D-CT), Janice D. Schakowsky (D-IL), Jared Huffman (D-CA), John Garamendi (D-CA), Tammy Duckworth (D-IL), Doris O. Matsui (D-CA), Mark Pocan (D-WI), Nydia M. Velázquez (D-NY), Peter Welch (D-VT), Joe Courtney (D-CT), Steven Horsford (D-NV), Juan Vargas (D-CA), Eleanor Holmes Norton (D-DC), Katherine M. Clark (D-MA), Paul Tonko (D-NY), Julia Brownley (D-CA), Betty McCollum (D-MN), James P. McGovern (D-MA), Gary C. Peters (D-MI), Suzanne Bonamici (D-OR) and 1 more.

Sponsor's campaign money: Rep. Van Hollen, Chris [D-MD-8] reported raising $2.5 million (2025–2026). Details. Shown for context only; it does not mean any donor supported this bill.

No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.

Words on this page, explained (3)

Appropriation: Money a legislature sets aside by law for a specific purpose. Government agencies may spend public money only as it has been appropriated.
Jurisdiction: The area or the matters a government or court has authority over.
Rulemaking: The process agencies use to write regulations that carry out laws passed by Congress or a legislature. Usually an agency publishes a proposed rule, takes public comments, then publishes a final rule.

Plain meanings written from linked sources. All words.

Sources

Congressional Research Service summary (Introduced in House)
Congress.gov
Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-113hr4985.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/113/hr>

Record fed-us-cong113-hr4985 · catalog fed-us-congress-bills-cong113 · updated 2026-11-15 by psicol fed-bills-cong113