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HR 3388 102th Congress House

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…

Official title: 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… Show full official titleShow less

Official title: 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
Taxation
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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.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 24, 1991
Referred to the House Committee on Ways and Means.
Sep 24, 1991
Introduced in House
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 Latest action September 24, 1991

Referred to the House Committee on Ways and Means.

 Committees of jurisdiction 1
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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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