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HR 4192 106th Congress House Taxation Business income tax Commerce Excise tax Finance and Financial Sector Foreign Trade and International Finance Foreign corporations Income tax Insurance companies Insurance premiums Interest rates Reinsurance Tax evasion Taxation of foreign income

To amend the Internal Revenue Code of 1986 to prevent the use of reinsurance with foreign persons to enable domestic nonlife insurance companies to evade United States income taxation.

Introduced: April 5, 2000 See on congress.gov
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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
Apr 5, 2000
Referred to the House Committee on Ways and Means.
Apr 5, 2000
Introduced in House
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to provide, with specified exceptions, that if a domestic person reinsures a United States risk with a related foreign reinsurer (as defined by this Act) then: (1) such person's investment income shall incur certain increases; and (2) certain excise taxes shall not apply to the foreign reinsurer's premiums.
What's happening now April 5, 2000

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Neal, Richard E.
Massachusetts · Apr 5, 2000
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4192: To amend the Internal Revenue Code of 1986 to prevent the use of reinsurance with foreign persons to enable domestic nonlife insurance companies to evade United States income taxation.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-4192/
MLA
"H.R. 4192: To amend the Internal Revenue Code of 1986 to prevent the use of reinsurance with foreign persons to enable domestic nonlife insurance companies to evade United States income taxation.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-4192/.
Bluebook (legal)
H.R. 4192, 106th Cong. (2026), https://openamerica.io/bill/106-HR-4192/.
Markdown link
[H.R. 4192: To amend the Internal Revenue Code of 1986 to prevent the use of reinsurance with foreign persons to enable domestic nonlife insurance companies to evade United States income taxation.](https://openamerica.io/bill/106-HR-4192/)
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