United States · Bill · HR
H.R. 4204 (115th)
International Regulated Investment Company Act of 2017
Introduced
1 November 2017
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
11 August 2025
Summary
International Regulated Investment Company Act of 2017 This bill amends the Internal Revenue Code to provide for international regulated investment companies (IRICs) and specify rules for the taxation of IRICs. An IRIC is a regulated investment company (i.e., a mutual fund) that has all of its outstanding stock held by foreign shareholders, including nonresident alien individuals (and their foreign estates) and qualified foreign pension funds, and meets other specified requirements.
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 1 November 2017
Introduced in House (PDF)
Introduced in House · EN · 1 November 2017
Introduced in House
summary · EN · 1 November 2017
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/115th-congress/house-bill/4204
- Open data entity: https://api.congress.gov/v3/bill/115/hr/4204