II 115th CONGRESS 1st Session S. 1673 IN THE SENATE OF THE UNITED STATES July 31, 2017 Mr. Brown (for himself, Mr. Durbin , and Mr. Van Hollen ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code to include in income the unrepatriated earnings of groups that include an inverted corporation.