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HR 1755 107th Congress House

Reinsurance Tax Equity Act of 2001

Official title: 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: May 8, 2001 See on congress.gov
Taxation Business income taxCommerceFinance and Financial SectorForeign Trade and International Finance
More subjectsShow fewer subjects
Foreign corporationsIncome taxInsurance companiesInsurance premiumsReinsuranceTax deductionsTax evasionTax exclusionTaxation of foreign income
This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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
May 8, 2001
Referred to the House Committee on Ways and Means.
May 8, 2001
Introduced in House
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 Latest action May 8, 2001

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Reinsurance Tax Equity Act of 2001 - Amends the Internal Revenue Code to deny, to domestic nonlife insurance companies, the deduction of return premiums and premiums paid for reinsurance from the amount of gross premiums written on insurance contracts during the taxable year for premiums paid for the direct or indirect reinsurance of United States risks with a related reinsurer.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 1755: Reinsurance Tax Equity Act of 2001. 107th Congress. Open America. https://openamerica.io/bill/107-HR-1755/
MLA
"H.R. 1755: Reinsurance Tax Equity Act of 2001." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-1755/.
Bluebook (legal)
H.R. 1755, 107th Cong. (2026), https://openamerica.io/bill/107-HR-1755/.
Markdown link
[H.R. 1755: Reinsurance Tax Equity Act of 2001](https://openamerica.io/bill/107-HR-1755/)
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