H.R. 3105 explained · 118th Congress · Not enacted (118th Congress ended)
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: 2023-05-05
Latest action (2023-05-05): Referred to the House Committee on Ways and Means.
What H.R. 3105 does, in plain terms
The Congressional Research Service has not published a summary of H.R. 3105 yet. Its official title: “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.”.
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