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HR 3157 112th Congress House

To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates.

Introduced: October 12, 2011 Introduced by: Neal, Richard E. Democratic · Massachusetts See on congress.gov
Taxation Corporate finance and managementInsurance industry and regulationLife, casualty, property insuranceTax administration and collection, taxpayers
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 12, 2011
Referred to the House Committee on Ways and Means.
Oct 12, 2011
Sponsor introductory remarks on measure. (CR E1822-1823)
Oct 12, 2011
Introduced in House
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 Latest action October 12, 2011

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exclude from the taxable income of a life insurance company or other insurance company: (1) any non-taxed reinsurance premium; (2) any additional amount paid by an insurance company with respect to the reinsurance for which such non-taxed reinsurance premium is paid; and (3) any return premium, ceding commission, reinsurance recovered, or other amount received by an insurance company with respect to the reinsurance for which such non-taxed reinsurance premium is paid.

 Related & companion bills 1
  • S 1693 Identical bill A bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsu…
 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. 3157: To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates.. 112th Congress. Open America. https://openamerica.io/bill/112-HR-3157/
MLA
"H.R. 3157: To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates.." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-3157/.
Bluebook (legal)
H.R. 3157, 112th Cong. (2026), https://openamerica.io/bill/112-HR-3157/.
Markdown link
[H.R. 3157: To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates.](https://openamerica.io/bill/112-HR-3157/)
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