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HR 5207 101th Congress Taxation

To amend section 842 of the Internal Revenue Code of 1986 to require the use of same year tax return data in calculating minimum effectively connected net investment income and to provide for a…

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To amend section 842 of the Internal Revenue Code of 1986 to require the use of same year tax return data in calculating minimum effectively connected net investment income and to provide for a carryover account.

Introduced: June 28, 1990 See on congress.gov
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This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
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APA
U.S. Congress. (2026). H.R. 5207: To amend section 842 of the Internal Revenue Code of 1986 to require the use of same year tax return data in calculating minimum effectively connected net investment income and to provide for a carryover account.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-5207/
MLA
"H.R. 5207: To amend section 842 of the Internal Revenue Code of 1986 to require the use of same year tax return data in calculating minimum effectively connected net investment income and to provide for a carryover account.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-5207/.
Bluebook (legal)
H.R. 5207, 101st Cong. (2026), https://openamerica.io/bill/101-HR-5207/.
Markdown link
[H.R. 5207: To amend section 842 of the Internal Revenue Code of 1986 to require the use of same year tax return data in calculating minimum effectively connected net investment income and to provide for a carryover account.](https://openamerica.io/bill/101-HR-5207/)
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