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HR 5184 114th Congress House

To amend the Internal Revenue Code of 1986 to expand rules related to investment by nonresident aliens in domestic mutual funds and business development companies.

Introduced: May 10, 2016 See on congress.gov
Taxation Financial services and investmentsIncome tax exclusionInterest, dividends, interest ratesTaxation of foreign incomeU.S. and foreign investments
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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 10, 2016
Referred to the House Committee on Ways and Means.
May 10, 2016
Introduced in House
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 Latest action May 10, 2016

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

This bill amends the Internal Revenue Code, with respect to the tax on nonresident alien individuals, to expand the categories of interest-related dividends for which a tax exemption is allowed.

 Related & companion bills 1
  • HR 2115 Related bill To amend the Internal Revenue Code of 1986 to expand and make permanent rules related to investment by nonresident alie…
 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. 5184: To amend the Internal Revenue Code of 1986 to expand rules related to investment by nonresident aliens in domestic mutual funds and business development companies.. 114th Congress. Open America. https://openamerica.io/bill/114-HR-5184/
MLA
"H.R. 5184: To amend the Internal Revenue Code of 1986 to expand rules related to investment by nonresident aliens in domestic mutual funds and business development companies.." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-5184/.
Bluebook (legal)
H.R. 5184, 114th Cong. (2026), https://openamerica.io/bill/114-HR-5184/.
Markdown link
[H.R. 5184: To amend the Internal Revenue Code of 1986 to expand rules related to investment by nonresident aliens in domestic mutual funds and business development companies.](https://openamerica.io/bill/114-HR-5184/)
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