# 114-hr-5184: To amend the Internal Revenue Code of 1986 to expand rules related to investment by nonresident aliens in domestic mutual funds and business development companies.

114-hr-5184, To amend the Internal Revenue Code of 1986 to expand rules related to investment by nonresident aliens in domestic mutual funds and business development companies., is a 114th Congress bill sponsored by Rep. Paulsen, Erik [R-MN-3] (R-MN); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/114-hr-5184
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 114-hr-5184
- Congress: 114
- Title: To amend the Internal Revenue Code of 1986 to expand rules related to investment by nonresident aliens in domestic mutual funds and business development companies.
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2016-05-10
- Sponsor: Rep. Paulsen, Erik [R-MN-3] (R-MN)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

This bill amends the Internal Revenue Code, with respect to the tax on nonresident alien individuals, to expand the categories of interest-related dividends for which a tax exemption is allowed.

## Related bills

- 114-hr-6274: Hospital Outcomes Act of 2016
- 114-hr-6159: To amend the Internal Revenue Code of 1986 to exempt premiums paid on non-cash-value property and casualty insurance from the taxes to enforce reporting on cer…
- 114-hr-6108: Never Again Act
- 114-hr-6015: Primary Care Enhancement Act of 2016
- 114-hr-5999: Global War on Terrorism War Memorial Act
- 114-hr-5754: S Corporation Modernization Act of 2016

## Sources
- [114-hr-5184 on Congress.gov](https://www.congress.gov/bill/114th-congress/house-bill/5184)

## Related
- [114-hr-6274: Hospital Outcomes Act of 2016](https://policyrisk.com/legislation/114-hr-6274)
- [114-hr-6159: To amend the Internal Revenue Code of 1986 to exempt premiums paid on non-cash-…](https://policyrisk.com/legislation/114-hr-6159)
- [114-hr-6108: Never Again Act](https://policyrisk.com/legislation/114-hr-6108)
- [114-hr-6015: Primary Care Enhancement Act of 2016](https://policyrisk.com/legislation/114-hr-6015)
- [114-hr-5999: Global War on Terrorism War Memorial Act](https://policyrisk.com/legislation/114-hr-5999)
- [114-hr-5754: S Corporation Modernization Act of 2016](https://policyrisk.com/legislation/114-hr-5754)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/114-hr-5184 (as of 2025-11-18).