S. 1449 · 113th Congress
A bill to amend the Internal Revenue Code of 1986 to provide that income attributable to certain passenger cruise voyages beginning or ending in the United States shall be treated as effectively connected with the conduct of a trade or business within the United States.
- Stage
- In committee
- Sponsor
- Jay Rockefeller
- Introduced
- 2013-08-01
- Latest action
- 2013-08-01 · Introduced in Senate
Subjects
Income tax rates
International law and treaties
Taxation
Income tax exclusion
Marine and inland water transportation
Travel and tourism
Taxation of foreign income