H.R. 5746 · 116th Congress
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.
- Stage
- In committee
- Sponsor
- Gwen Moore
- Introduced
- 2020-02-03
- Latest action
- 2020-02-03 · Introduced in House
Summary
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.