To override the income tax treaty with Barbados.

Applies the Internal Revenue Code without regard to the Convention between the United States of America and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income signed on December 31, 1984.

[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3121 Introduced in House (IH)]







108th CONGRESS
  1st Session
                                H. R. 3121

            To override the income tax treaty with Barbados.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 17, 2003

 Mr. McInnis introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
            To override the income tax treaty with Barbados.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. OVERRIDE OF INCOME TAX TREATY WITH BARBADOS.

    (a) In General.--The Internal Revenue Code of 1986 shall be applied 
without regard to the Convention between the United States of America 
and Barbados for the Avoidance of Double Taxation and the Prevention of 
Fiscal Evasion with Respect to Taxes on Income signed on December 31, 
1984.
    (b) Effective Date.--Subsection (a) shall apply--
            (1) in the case of United States taxes withheld at source, 
        to amounts paid or credited after the date of the enactment of 
        this Act, and
            (2) in the case of other United States taxes, to taxable 
        years ending after such date.
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