To amend the Internal Revenue Code of 1986 to deny any foreign tax credit with respect to taxes paid or accrued to the Russian Federation.
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Summary
Based on the bill's title, this legislation would amend the Internal Revenue Code to prohibit U.S. taxpayers from claiming foreign tax credits for taxes paid to the Russian Federation. Foreign tax credits normally allow taxpayers to offset U.S. tax liability by the amount of income taxes paid to other countries; this bill would eliminate that benefit specifically for Russian taxes.
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How your representatives voted
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