H.R.5473 - Investing Income at Home Act of 2010111th Congress (2009-2010)
Summary: H.R.5473 — 111th Congress (2009-2010)
Introduced in House (05/28/2010)
Investing Income at Home Act of 2010 - Amends the Internal Revenue Code to exclude from the definition of "personal holding company income" foreign affiliate dividends designated for reinvestment in the United States. Imposes an additional tax on such dividends if they are not reinvested in the United States within five years.