United States · Bill · HR
H.R. 231 (101st)
To amend the Internal Revenue Code of 1986 to reinstate the tax on interest received by foreigners on certain portfolio investments.
Introduced
3 January 1989
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Repeals Internal Revenue Code provisions that permit an income tax exemption for interest earned on certain portfolio debt investments and received from U.S. sources by nonresident alien individuals and foreign corporations. Requires tax withholding in connection with such income.
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Timeline
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Votes
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Versions
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Documents
2 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 3 January 1989
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/101st-congress/house-bill/231
- Open data entity: https://api.congress.gov/v3/bill/101/hr/231