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HR 3019 109th Congress House Taxation Administrative procedure Commerce Corporation taxes Department of the Treasury Finance and Financial Sector Government Operations and Politics Income tax Insurance companies Law Life insurance Losses Stocks Subsidiary corporations Tax deductions Tax returns

To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies.

Introduced: June 21, 2005 See on congress.gov
This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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
Jun 21, 2005
Referred to the House Committee on Ways and Means.
Jun 21, 2005
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to: (1) allow affiliated life and non-life insurance companies to file consolidated tax returns; (2) phase in, between 2005 and 2011, the full application of losses of affiliated non-life insurance companies against the taxable income of an affiliated life insurance company; and (3) automatically waive the five-year waiting period applicable to affiliated non-life insurance companies for offset of their losses against life insurance company income.

What's happening now June 21, 2005

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3019: To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies.. 109th Congress. Open America. https://openamerica.io/bill/109-HR-3019/
MLA
"H.R. 3019: To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-3019/.
Bluebook (legal)
H.R. 3019, 109th Cong. (2026), https://openamerica.io/bill/109-HR-3019/.
Markdown link
[H.R. 3019: To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies.](https://openamerica.io/bill/109-HR-3019/)
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