I 118th CONGRESS 1st Session H. R. 5751 IN THE HOUSE OF REPRESENTATIVES September 27, 2023 Mr. Ferguson (for himself, Ms. Moore of Wisconsin , Mr. Estes , Mr. Schneider , Mrs. Steel , and Mr. Panetta ) 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 constructive ownership rules.