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HR 3303 99th Congress House

A bill to amend the Internal Revenue Code of 1954 to provide that the treatment of loans with below-market interest rates shall not apply to loans to foreign governments.

Introduced: September 12, 1985 Introduced by: Schumer, Charles E. Democratic · New York See on congress.gov
Taxation CreditFinance and Financial SectorForeign Trade and InvestmentsForeign loans
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Income taxInterestTax administration
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This bill died when the 99th Congress ended
It never became law before the 99th Congress (1985–1986) 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
Sep 12, 1985
Referred to House Committee on Ways and Means.
Sep 12, 1985
Introduced in House
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 Latest action September 12, 1985

Referred to House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide that special rules relating to the treatment of loans with below-market interest rates shall not apply to loans made to foreign governments.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 3303: A bill to amend the Internal Revenue Code of 1954 to provide that the treatment of loans with below-market interest rates shall not apply to loans to foreign governments.. 99th Congress. Open America. https://openamerica.io/bill/99-HR-3303/
MLA
"H.R. 3303: A bill to amend the Internal Revenue Code of 1954 to provide that the treatment of loans with below-market interest rates shall not apply to loans to foreign governments.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-HR-3303/.
Bluebook (legal)
H.R. 3303, 99th Cong. (2026), https://openamerica.io/bill/99-HR-3303/.
Markdown link
[H.R. 3303: A bill to amend the Internal Revenue Code of 1954 to provide that the treatment of loans with below-market interest rates shall not apply to loans to foreign governments.](https://openamerica.io/bill/99-HR-3303/)
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