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HR 3399 111th Congress House Taxation Income tax deductions Insurance industry and regulation Life, casualty, property insurance Tax administration and collection, taxpayers

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

Introduced: July 30, 2009 Introduced by: Larson, John B. Democratic · Connecticut See on congress.gov
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) 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
Jul 30, 2009
Referred to the House Committee on Ways and Means.
Jul 30, 2009
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow affiliated life and non-life insurance companies to file consolidated tax returns.

Allows: (1) the full application of losses of affiliated non-life insurance companies against the taxable income of an affiliated life insurance company to be phased in over five years; and (2) an automatic waiver of the 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 July 30, 2009

Referred to the House Committee on Ways and Means.

 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. 3399: To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies.. 111th Congress. Open America. https://openamerica.io/bill/111-HR-3399/
MLA
"H.R. 3399: To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies.." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-3399/.
Bluebook (legal)
H.R. 3399, 111th Cong. (2026), https://openamerica.io/bill/111-HR-3399/.
Markdown link
[H.R. 3399: To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies.](https://openamerica.io/bill/111-HR-3399/)
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