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" ... (1) History. In 2002, amid a loud public outcry about disloyal American companies abandoning the homeland, Senate taxwriters introduced anti-inversion legislation with a March 21, 2002, effective date. But these same senators later supported a March 5, 2003, effective date, and that is the date Congress ultimately adopted in its final 2004 legislation. Given that legislators didn’t stick to their effective date then, when the demand for tough anti-inversion rules was far greater than it is now, it is hard to imagine the effective date in this newly introduced legislation remaining intact through what is likely to be more years of congressional wrangling on the topic. ... "