United States · Bill · HR
H.R. 4446 (101st)
To amend the Internal Revenue Code of 1986 with respect to the treatment of insurance companies.
Introduced
3 April 1990
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to repeal provisions which reduce the policyholder dividends deduction of a life insurance company. Imposes an additional tax (proxy tax) on such a company equal to a specified percentage of its equity base. Requires a life insurance company to amortize a portion of its deferred acquisition costs.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
No timeline events have been ingested for this record yet.
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
2 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 3 April 1990
Sponsors
No sponsors or actors listed by the source.
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/101st-congress/house-bill/4446
- Open data entity: https://api.congress.gov/v3/bill/101/hr/4446