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HR 7373 115th Congress House

To amend the Internal Revenue Code of 1986 to provide an exemption from FIRPTA for interests held by certain foreign insurance companies.

Introduced: December 20, 2018 See on congress.gov
Taxation Employee benefits and pensionsFinancial services and investmentsForeign and international corporationsIncome tax exclusion
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Real estate businessTaxation of foreign incomeU.S. and foreign investments
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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
Dec 20, 2018
Referred to the House Committee on Ways and Means.
Dec 20, 2018
Introduced in House
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 Latest action December 20, 2018

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

This bill exempts interests held by certain foreign insurance companies from provisions of the Foreign Investment in Real Property Tax Act of 1980 that tax foreign individuals or corporations on dispositions of investments in U.S. real property interests.

 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. 7373: To amend the Internal Revenue Code of 1986 to provide an exemption from FIRPTA for interests held by certain foreign insurance companies.. 115th Congress. Open America. https://openamerica.io/bill/115-HR-7373/
MLA
"H.R. 7373: To amend the Internal Revenue Code of 1986 to provide an exemption from FIRPTA for interests held by certain foreign insurance companies.." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-7373/.
Bluebook (legal)
H.R. 7373, 115th Cong. (2026), https://openamerica.io/bill/115-HR-7373/.
Markdown link
[H.R. 7373: To amend the Internal Revenue Code of 1986 to provide an exemption from FIRPTA for interests held by certain foreign insurance companies.](https://openamerica.io/bill/115-HR-7373/)
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