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

Introduced

In Committee

Floor

Crossed Over

Passed

Enacted

Overview Bill text 1 History 2 Sponsors

Mar 18, 2025 · House

Referred to the House Committee on Ways and Means.

Mar 18, 2025 · House

Introduced in House

PASSAGE PROBABILITY

1% Unlikely

Why this number

Stage base In Committee — base rate 2%, measured from US's completed sessions
Momentum -5 29/100 from the pace of recorded action
Time since last action -22 576 days quiet

A transparent scoring model over stage, momentum, recency, sponsorship and recorded votes — not a trained predictor. Treat it as a way to rank attention, not as a forecast.