United States · Bill · HR
H.R. 2188 (99th)
A bill to amend the Internal Revenue Code of 1954 to reinstate the tax on interest received by foreigners on certain portfolio investments.
Introduced
23 April 1985
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to repeal the exemption from tax for interest earned on certain portfolio debt investments and received by nonresident alien individuals and foreign corporations. Repeals the exception to withholding requirements for interest income from certain portfolio debt investments earned by nonresident alien individuals.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 23 April 1985
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
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- Official source: https://www.congress.gov/bill/99th-congress/house-bill/2188
- Open data entity: https://api.congress.gov/v3/bill/99/hr/2188