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S 3217 117th Congress Senate 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

A bill 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…

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A bill 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: November 17, 2021 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
Nov 17, 2021
Read twice and referred to the Committee on Finance.
Nov 17, 2021
Introduced in Senate
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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 November 17, 2021

Read twice and referred to the Committee on Finance.

 Related & companion bills 2
  • HR 5376 Related bill An act to provide for reconciliation pursuant to title II of S. Con. Res. 14.
  • HR 4422 Identical bill To amend the Internal Revenue Code of 1986 to provide special rules for purposes of determining if financial guaranty i…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Cassidy, Bill
Louisiana · Nov 18, 2021
Cite this page click to expand
APA
U.S. Congress. (2026). S. 3217: A bill 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-S-3217/
MLA
"S. 3217: A bill 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-S-3217/.
Bluebook (legal)
S. 3217, 117th Cong. (2026), https://openamerica.io/bill/117-S-3217/.
Markdown link
[S. 3217: A bill 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-S-3217/)
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