# 118-hr-3105: 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.

118-hr-3105, 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 118th Congress bill sponsored by Rep. Moore, Gwen [D-WI-4] (D-WI); status Referred to the House Committee on Ways and Means. (as of 2026-10-15).

- Canonical: https://policyrisk.com/legislation/118-hr-3105
- As of: 2026-10-15
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 118-hr-3105
- Congress: 118
- 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: 2023-05-05
- Sponsor: Rep. Moore, Gwen [D-WI-4] (D-WI)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2026-10-15

## Summary

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.

## Cosponsors (3)

- Rep. Smith, Adrian [R-NE-3] (R-NE), 2023-05-05T00:00:00.000Z
- Rep. Sewell, Terri A. [D-AL-7] (D-AL), 2023-07-13T00:00:00.000Z
- Rep. Kelly, Mike [R-PA-16] (R-PA), 2023-07-13T00:00:00.000Z

## Related bills

- 118-hr-9076: Supporting America’s Children and Families Act
- 118-hr-4004: United States-Taiwan Initiative on 21st-Century Trade First Agreement Implementation Act
- 118-hr-8702: Improving Seniors’ Timely Access to Care Act of 2024
- 118-hres-771: Standing with Israel as it defends itself against the barbaric war launched by Hamas and other terrorists.
- 118-hr-5275: To amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidiary asset test.
- 118-hr-4896: Promotion and Expansion of Private Employee Ownership Act of 2023

## Sources
- [118-hr-3105 on Congress.gov](https://www.congress.gov/bill/118th-congress/house-bill/3105)

## Related
- [118-hr-9076: Supporting America’s Children and Families Act](https://policyrisk.com/legislation/118-hr-9076)
- [118-hr-4004: United States-Taiwan Initiative on 21st-Century Trade First Agreement Implement…](https://policyrisk.com/legislation/118-hr-4004)
- [118-hr-8702: Improving Seniors’ Timely Access to Care Act of 2024](https://policyrisk.com/legislation/118-hr-8702)
- [118-hres-771: Standing with Israel as it defends itself against the barbaric war launched by…](https://policyrisk.com/legislation/118-hres-771)
- [118-hr-5275: To amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidia…](https://policyrisk.com/legislation/118-hr-5275)
- [118-hr-4896: Promotion and Expansion of Private Employee Ownership Act of 2023](https://policyrisk.com/legislation/118-hr-4896)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/118-hr-3105 (as of 2026-10-15).