S. 3217 · 117th Congress

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.

Stage
In committee
Introduced
2021-11-17
Latest action
2021-11-17 · Introduced in Senate

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.