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HR 4422 117th Congress House Taxation Accounting and auditing Capital gains tax Financial services and investments Foreign and international corporations Securities Tax administration and collection, taxpayers Taxation of foreign income

To amend the Internal Revenue Code of 1986 to provide special rules for purposes of determining if financial guaranty insurance companies are qualifying insurance corporations under the passive…

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To amend the Internal Revenue Code of 1986 to provide special rules for purposes of determining if financial guaranty insurance companies are qualifying insurance corporations under the passive foreign investment company rules.

Introduced: September 29, 2022 Introduced by: Moore, Gwen Democratic · Wisconsin See on congress.gov
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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
Jul 13, 2021
Referred to the House Committee on Ways and Means.
Jul 13, 2021
Introduced in House
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 Plain-English summary Congressional Research Service

This bill sets forth special tax rules for determining whether financial guaranty insurance companies are qualifying insurance corporations under the passive foreign investment company rules.

What's happening now July 13, 2021

Referred to the House Committee on Ways and Means.

 Related & companion bills 2
  • HR 5376 Related bill An act to provide for reconciliation pursuant to title II of S. Con. Res. 14.
  • S 3217 Identical bill A bill to amend the Internal Revenue Code of 1986 to provide special rules for purposes of determining if financial gua…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 3 Republican 1
D
Plaskett, Stacey E.
Virgin Islands · Nov 29, 2022
 D
Sewell, Terri A.
Alabama · Nov 29, 2022
 D
Doggett, Lloyd
Texas · Oct 21, 2022
Kildee, Daniel
· Sep 29, 2022
 R
Smith, Adrian
Nebraska · Jul 13, 2021
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4422: To amend the Internal Revenue Code of 1986 to provide special rules for purposes of determining if financial guaranty insurance companies are qualifying insurance corporations under the passive foreign investment company rules.. 117th Congress. Open America. https://openamerica.io/bill/117-HR-4422/
MLA
"H.R. 4422: To amend the Internal Revenue Code of 1986 to provide special rules for purposes of determining if financial guaranty insurance companies are qualifying insurance corporations under the passive foreign investment company rules.." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-4422/.
Bluebook (legal)
H.R. 4422, 117th Cong. (2026), https://openamerica.io/bill/117-HR-4422/.
Markdown link
[H.R. 4422: To amend the Internal Revenue Code of 1986 to provide special rules for purposes of determining if financial guaranty insurance companies are qualifying insurance corporations under the passive foreign investment company rules.](https://openamerica.io/bill/117-HR-4422/)
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