I 116th CONGRESS 1st Session H. R. 4509 IN THE HOUSE OF REPRESENTATIVES September 26, 2019 Mr. Lewis (for himself, Ms. Moore , Mr. Schneider , Mr. Estes , Mr. Holding , and Mr. Ferguson ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to restore the limitation on downward attribution of stock ownership in applying the constructive ownership rules to controlled foreign corporations, and for other purposes.