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S. 1787 118th Congress Senate

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…

Official title: 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… Show full official titleShow less

Official title: 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: June 1, 2023 See on congress.gov
Taxation
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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
Jun 1, 2023
Read twice and referred to the Committee on Finance.
Jun 1, 2023
Introduced in Senate
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 Latest action June 1, 2023

Read twice and referred to the Committee on Finance.

 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.

 Related & companion bills 1
  • HR 3105 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 · Jun 1, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1787: 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.. 118th Congress. Open America. https://openamerica.io/bill/118-S-1787/
MLA
"S. 1787: 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.." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-1787/.
Bluebook (legal)
S. 1787, 118th Cong. (2026), https://openamerica.io/bill/118-S-1787/.
Markdown link
[S. 1787: 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/118-S-1787/)
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