118th Congress · HOUSE BILLBILL

H.R. 3105To amend the Internal Revenue Code of 1986 to provide special rules for purposes of determining if financial guaranty insurance companies are qualifying insurance corporations under the passive foreign investment company rules.

To amend the Internal Revenue Code of 1986 to provide special rules for purposes of determining if financial guaranty insurance companies are qualifying insurance corporations under the passive foreign investment company rules.

Taxation
Introduced May 5, 2023
Last action May 5, 2023
Pipeline · Bill → Law
Step 1
Introduced
May 5, 2023
Step 2
Referred
May 5, 2023
Ways & Means
Step 3
Committee
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill sets forth special tax rules for determining whether financial guaranty insurance companies are qualifying insurance corporations under the passive foreign investment company rules.

Provisions · 1 sectionsIntroduced in House
Timeline · 2 actions
May 5, 2023
Introduced in House
May 5, 2023
Referred to the House Committee on Ways and Means.