HR 4555
113th Congress
House
To amend the Internal Revenue Code of 1986 to expand and make permanent rules related to investment by nonresident aliens in domestic mutual funds.
Taxation
Financial services and investmentsIncome tax exclusionInterest, dividends, interest ratesTaxation of foreign incomeU.S. and foreign investments
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 1, 2014
Referred to the House Committee on Ways and Means.
May 1, 2014
Introduced in House
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Latest action
Referred to the House Committee on Ways and Means.
Plain-English summary
Amends the Internal Revenue Code, with respect to the tax on nonresident alien individuals, to: (1) make permanent the tax exemption for interest-related dividends and short-term capital gain dividends received from a regulated investment company, and (2) expand the categories of interest-related dividends for which a tax exemption is allowed.
Bill text
1 version
- Introduced in House Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Cite this page
U.S. Congress. (2026). H.R. 4555: To amend the Internal Revenue Code of 1986 to expand and make permanent rules related to investment by nonresident aliens in domestic mutual funds.. 113th Congress. Open America. https://openamerica.io/bill/113-HR-4555/
"H.R. 4555: To amend the Internal Revenue Code of 1986 to expand and make permanent rules related to investment by nonresident aliens in domestic mutual funds.." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-4555/.
H.R. 4555, 113th Cong. (2026), https://openamerica.io/bill/113-HR-4555/.
[H.R. 4555: To amend the Internal Revenue Code of 1986 to expand and make permanent rules related to investment by nonresident aliens in domestic mutual funds.](https://openamerica.io/bill/113-HR-4555/)