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United States · Bill · HR

H.R. 9044 (117th)

To amend the Internal Revenue Code of 1986 to create a safe harbor for certain perpetual trust funds.

referredUnited States· United States Congress· EN

Introduced

29 September 2022

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

7 February 2024

Summary

This bill creates a safe harbor for certain perpetual trust funds. It excludes from the definition of investment property under arbitrage provisions any fund created and controlled by a state and established pursuant to its constitution or state law if on a specified date, substantially all of the assets of the fund consist of nonfinancial assets and the assets are used only to support specifically designated essential governmental functions.

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Documents

3 official files

Introduced in House (text)

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Sources

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