# 116-hr-5746: 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.

116-hr-5746, 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., is a 116th Congress bill sponsored by Rep. Moore, Gwen [D-WI-4] (D-WI); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/116-hr-5746
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 116-hr-5746
- Congress: 116
- 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.
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2020-02-03
- Sponsor: Rep. Moore, Gwen [D-WI-4] (D-WI)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## 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.

## Cosponsors (1)

- Rep. Smith, Adrian [R-NE-3] (R-NE), 2020-02-03T00:00:00.000Z

## Related bills

- 116-hr-8696: Securing a Strong Retirement Act of 2020
- 116-hr-8662: Accelerating Access to Critical Therapies for ALS Act
- 116-hr-7947: Supporting Foster Youth and Families through the Pandemic Act
- 116-hr-4305: PAWS for Veterans Therapy Act
- 116-hr-4104: Negro Leagues Baseball Centennial Commemorative Coin Act
- 116-hr-3495: Improve Well-Being for Veterans Act

## Sources
- [116-hr-5746 on Congress.gov](https://www.congress.gov/bill/116th-congress/house-bill/5746)

## Related
- [116-hr-8696: Securing a Strong Retirement Act of 2020](https://policyrisk.com/legislation/116-hr-8696)
- [116-hr-8662: Accelerating Access to Critical Therapies for ALS Act](https://policyrisk.com/legislation/116-hr-8662)
- [116-hr-7947: Supporting Foster Youth and Families through the Pandemic Act](https://policyrisk.com/legislation/116-hr-7947)
- [116-hr-4305: PAWS for Veterans Therapy Act](https://policyrisk.com/legislation/116-hr-4305)
- [116-hr-4104: Negro Leagues Baseball Centennial Commemorative Coin Act](https://policyrisk.com/legislation/116-hr-4104)
- [116-hr-3495: Improve Well-Being for Veterans Act](https://policyrisk.com/legislation/116-hr-3495)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/116-hr-5746 (as of 2025-11-18).