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Published online by Cambridge University Press: 27 February 2017
On February 3, 1983, Senator John Heinz (R., Pa.) introduced in the 98th Congress, with Senator John Chafee (R., R.I.) as principal cosponsor, a proposal to amend the Foreign Corrupt Practices Act (FCPA) of 1977. The bill had been approved by the Senate on November 23, 1981, after the Committee on Banking, Housing and Urban Affairs had made certain changes in the amendments originally proposed by Senator Chafee. Although a subcommittee of the House Committee on Energy and Commerce held extensive hearings on the FCPA, it never reported the proposed legislation, and the 97th Congress adjourned in December 1982 without completing action on the proposal.
1 S. 414, 98th Cong., 1st Sess. (1983), 128 Cong. Rec. S981 (daily ed. Feb. 3, 1983).
2 S. 708, 97th Cong., 1st Sess. (Nov. 23, 1981), S. Rep. No. 209, 97th Cong., 1st Sess. (1981).
3 S. 708, 97th Cong., 1st Sess. (March 12, 1981).
4 The House companion bill was introduced by Congressman Rinaldo, H.R. 2530, 97th Cong., 1st Sess. (March 17, 1981).
5 Congressman Wirth is Chairman of the Subcommittee on Telecommunications, Consumer Protection, and Finance, which held the House hearings on the bill.
6 18 U.S.C. §§1341 and 1343.
7 Section 1065 of the Tax Reform Act of 1976 provided for other adverse tax consequences in relation to Subpart F income, Earnings and Profits calculations and DISC distributions.
8 S. Rep. No. 494, 97th Cong., 1st Sess. 164 (1982).
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