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HR 3105 118th Congress House Taxation

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: July 13, 2023 Introduced by: Moore, Gwen Democratic · Wisconsin See on congress.gov
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) 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 5, 2023
Referred to the House Committee on Ways and Means.
May 5, 2023
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 May 5, 2023

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 1787 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 3
All 3 Democratic 1 Republican 2
R
Kelly, Mike
Pennsylvania · Jul 13, 2023
 D
Sewell, Terri A.
Alabama · Jul 13, 2023
 R
Smith, Adrian
Nebraska · May 5, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3105: 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.. 118th Congress. Open America. https://openamerica.io/bill/118-HR-3105/
MLA
"H.R. 3105: 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.." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-3105/.
Bluebook (legal)
H.R. 3105, 118th Cong. (2026), https://openamerica.io/bill/118-HR-3105/.
Markdown link
[H.R. 3105: 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/118-HR-3105/)
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