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HR 5651 115th Congress House Taxation Caribbean area Foreign and international corporations Insurance industry and regulation Puerto Rico Sales and excise taxes U.S. territories and protectorates

Puerto Rico Insurance Excise Tax Exemption Act of 2018

Introduced: April 27, 2018 See on congress.gov
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Apr 27, 2018
Referred to the House Committee on Ways and Means.
Apr 27, 2018
Introduced in House
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 Plain-English summary Congressional Research Service

Puerto Rico Insurance Excise Tax Exemption Act of 2018

This bill amends the Internal Revenue Code to exempt from the foreign insurer excise tax certain insurance policies, indemnity bonds, annuity contracts, or reinsurance policies issued by partnerships or corporations created or organized under the laws of a U.S. territory or possession. The exemption applies unless any of the covered hazards, risks, losses, or liabilities are also covered by a reinsurance policy issued by a foreign insurer or reinsurer other than the partnership or corporation.

What's happening now April 27, 2018

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 1 Republican 1
R
Fitzpatrick, Brian K.
Pennsylvania · Oct 23, 2018
BRADY, ROBERT
· Apr 27, 2018
 D
Soto, Darren
Florida · Apr 27, 2018
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5651: Puerto Rico Insurance Excise Tax Exemption Act of 2018. 115th Congress. Open America. https://openamerica.io/bill/115-HR-5651/
MLA
"H.R. 5651: Puerto Rico Insurance Excise Tax Exemption Act of 2018." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-5651/.
Bluebook (legal)
H.R. 5651, 115th Cong. (2026), https://openamerica.io/bill/115-HR-5651/.
Markdown link
[H.R. 5651: Puerto Rico Insurance Excise Tax Exemption Act of 2018](https://openamerica.io/bill/115-HR-5651/)
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