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HR 3388 102th Congress Taxation

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

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To amend the Internal Revenue Code of 1986 to require foreign insurance companies to use same year tax return data in calculating minimum effectively connected net investment income, to provide for a carryover account, and to allow an election to use an individualized company yield.

Introduced: September 24, 1991 See on congress.gov
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) 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. 3388: To amend the Internal Revenue Code of 1986 to require foreign insurance companies to use same year tax return data in calculating minimum effectively connected net investment income, to provide for a carryover account, and to allow an election to use an individualized company yield.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-3388/
MLA
"H.R. 3388: To amend the Internal Revenue Code of 1986 to require foreign insurance companies to use same year tax return data in calculating minimum effectively connected net investment income, to provide for a carryover account, and to allow an election to use an individualized company yield.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-3388/.
Bluebook (legal)
H.R. 3388, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-3388/.
Markdown link
[H.R. 3388: To amend the Internal Revenue Code of 1986 to require foreign insurance companies to use same year tax return data in calculating minimum effectively connected net investment income, to provide for a carryover account, and to allow an election to use an individualized company yield.](https://openamerica.io/bill/102-HR-3388/)
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