United States · Law · HR
H.R. 4337 (111th)
Regulated Investment Company Modernization Act of 2010
Introduced
16 December 2009
Last action
—
Status
Became Public Law No: 111-325.
Sponsors
—
Subjects
Discovery layer
Source updated
5 December 2025
Summary
Regulated Investment Company Modernization Act of 2009 - Amends the Internal Revenue Code, with respect to regulated investment companies (RICs), to: (1) permit RICs an unlimited carryforward of their net capital losses; (2) eliminate restrictions on the investment of RICs in commodities; (3) limit penalties for failure of RICs to satisfy gross income and asset tests; (4) modify rules for allocating RIC capital gain dividend distributions; (5) include certain nondeductible items of RIC income in earnings and profit calculations; (6) allow RICs that invest exclusively in the shares of other RICs to pass through to their shareholders tax-exempt interest and foreign tax credits, without regard to certain investment limitations; (7) modify rules relating to the declaration of RIC dividends, return of capital distributions, and stock redemptions; (8) allow certain RICs with shares that are redeemable upon demand to treat distributions in redemption of stock as an exchange of fund shares or a dividend for tax purposes; (9) allow a deferral of end-of-year losses of RICs; and (10) modify excise tax and penalty rules applicable to RICs.
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Timeline
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Votes
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Versions
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Documents
18 official files
Enrolled Bill (text)
Enrolled Bill (text)
Enrolled Bill · EN
Enrolled Bill (PDF)
Enrolled Bill · EN
Public Law (text)
Public Law · EN · 22 December 2010
Public Law (PDF)
Public Law · EN · 22 December 2010
Public Law
summary · EN · 22 December 2010
Engrossed Amendment Senate (text)
Engrossed Amendment Senate · EN · 8 December 2010
Engrossed Amendment Senate (PDF)
Engrossed Amendment Senate · EN · 8 December 2010
Passed Senate amended
summary · EN · 8 December 2010
Placed on Calendar Senate (text)
Placed on Calendar Senate · EN · 15 November 2010
Placed on Calendar Senate (PDF)
Placed on Calendar Senate · EN · 15 November 2010
Received in Senate (text)
Received in Senate · EN · 29 September 2010
Received in Senate (PDF)
Received in Senate · EN · 29 September 2010
Engrossed in House (text)
Engrossed in House · EN · 28 September 2010
Engrossed in House (PDF)
Engrossed in House · EN · 28 September 2010
Passed House amended
summary · EN · 28 September 2010
Introduced in House (text)
Introduced in House · EN · 16 December 2009
Introduced in House (PDF)
Introduced in House · EN · 16 December 2009
Introduced in House
summary · EN · 16 December 2009
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/111th-congress/house-bill/4337
- Open data entity: https://api.congress.gov/v3/bill/111/hr/4337