A bill 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.

3.0.0 3105 2025-12-05T08:23:14Z 2025-12-05T08:23:14Z House H HR 2023-05-05 118 https://www.congress.gov/bill/118th-congress/house-bill/3105 <pre>[Congressional Record Volume 169, Number 77 (Friday, May 5, 2023)][House]From the Congressional Record Online through the Government Publishing Office [<a href="https://www.gpo.gov">www.gpo.gov</a>]By Ms. MOORE of Wisconsin:H.R. 3105.Congress has the power to enact this legislation pursuantto the following:The Congress enacts this bill pursuant to Sections 7 & 8 ofArticle I of the United States Constitution and Amendment XVIof the United States Constitution.The single subject of this legislation is:Federal taxation[Page H2137]</pre> hswm00 Ways and Means Committee House Standing Referred To 2023-05-05T15:04:20Z A bill 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. 118 1787 S 2023-06-01 Read twice and referred to the Committee on Finance. Identical bill CRS 2023-05-05 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2023-05-05 Introduced in House IntroReferral Intro-H 9 Library of Congress 2023-05-05 Introduced in House IntroReferral 1000 9 Library of Congress M001160 Rep. Moore, Gwen [D-WI-4] Gwen Moore D WI 4 N S001172 Rep. Smith, Adrian [R-NE-3] Adrian Smith R NE 3 2023-05-05 True S001185 Rep. Sewell, Terri A. [D-AL-7] Terri Sewell D AL A. 7 2023-07-13 False K000376 Rep. Kelly, Mike [R-PA-16] Mike Kelly R PA 16 2023-07-13 False Taxation Taxation 2023-05-23T18:45:19Z

00 2023-05-05 Introduced in House 2023-05-30T20:02:21Z <p>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.</p>

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. Display Title 45 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. 2024-07-24T15:22:16Z Official Title as Introduced 6 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. 2024-03-18T20:44:31Z Introduced in House IH Introduced in House 2023-05-05T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-118hr3105ih/xml/BILLS-118hr3105ih.xml 2023-05-05 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.