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Offshore Reinsurance Tax Fairness Act
Legislative Progress
Momentum (last 30 days)
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0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
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0d open
vs 3,548 other S bills in the 114th — cohort avg 43d
Offshore Reinsurance Tax Fairness Act Amends the Internal Revenue Code to define "qualifying insurance corporation," for purposes of the insurance business exception to passive foreign investment company rules, as a foreign corporation: (1) that would be subject to U.S. taxation if it were a domestic corporation, and (2) the applicable insurance liabilities of which constitute more than 25% of its total assets. Allows an alternative facts and circumstances test for insurance corporations whose applicable insurance liabilities are not at least 25% of total assets if such percentage is at least 10% and the corporation is predominantly engaged in an insurance business.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (4)
2016 · second_quarter · Taxation/Internal Revenue Code
Misc. tax issues; tax issues related to foreign insurance and reinsurance; the Presidents Fiscal Year 2017 Budget Proposal. S 1687.
Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S4650; text of measure as introduced: CR S4650-4652)
Introduced in Senate
Bills with similar content found using semantic analysis.
Sources: Congress.gov
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Misc. tax issues; tax issues related to foreign insurance and reinsurance; the Presidents Fiscal Year 2017 Budget Proposal. S 1687 (Offshore Reinsurance Tax Fairness Act), and HR 6270/S 3424 (To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Accounting and Tax Issues related to Non US insurers and reinsurers, natural disaster risk financing, S3424, HR 6270, S1679, S1687, HR 2901, and the President's Fiscal Year 2017 Budget Proposal
Client expense: $190,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
Accounting and Tax Issues related to Non US insurers and reinsurers, natural disaster risk financing, S3424, HR 6270, S1679, S1687, HR 2901, and the President's Fiscal Year 2017 Budget Proposal
Client expense: $190,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
Accounting and Tax Issues related to Non US insurers and reinsurers, natural disaster risk financing, S3424, HR 6270, S1679, S1687, HR 2901, and the President's Fiscal Year 2017 Budget Proposal
Client expense: $110,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
Accounting and Tax Issues related to Non US insurers and reinsurers, natural disaster risk financing, S3424, HR 6270, S1679, S1687, HR 2901, and the President's Fiscal Year 2017 Budget Proposal
Client expense: $110,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2016 · third_quarter · Taxation/Internal Revenue Code
Misc. tax issues; tax issues related to foreign insurance and reinsurance; the Presidents Fiscal Year 2017 Budget Proposal. S 1687. HR 6270/S 3424.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Accounting and Tax Issues related to Non US insurers and reinsurers, natural disaster risk financing, S1679, S1687, HR 2901, and the President's Fiscal Year 2017 Budget Proposal
Client expense: $130,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
Accounting and Tax Issues related to Non US insurers and reinsurers, natural disaster risk financing, S1679, S1687, HR 2901, and the President's Fiscal Year 2017 Budget Proposal
Client expense: $130,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2016 · second_quarter · Taxation/Internal Revenue Code
Misc. tax issues; tax issues related to foreign insurance and reinsurance; the Presidents Fiscal Year 2017 Budget Proposal. S 1687.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Accounting and Tax Issues related to Non US insurers and reinsurers, natural disaster risk financing, S1679, S1687, HR 2901, and the President's Fiscal Year 2017 Budget Proposal
Client expense: $80,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
Accounting and Tax Issues related to Non US insurers and reinsurers, natural disaster risk financing, S1679, S1687, HR 2901, and the President's Fiscal Year 2017 Budget Proposal
Client expense: $80,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2016 · first_quarter · Insurance
S. 1679 and HR 2901 Flood Insurance S. 1687 Offshore Reinsurance Corporate Tax Reform International Tax Reform Covered Agreements under Dodd-Frank
Client expense: $330,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · first_quarter · Taxation/Internal Revenue Code
Misc. tax issues; tax issues related to foreign insurance and reinsurance; the Presidents Fiscal Year 2017 Budget Proposal. S 1687.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · third_quarter · Trade (domestic/foreign)
HR 2146/ H Res 321: A bill to amend the Internal Revenue Code of 1986 to allow Federal law enforcement officers, firefighters, and air traffic controllers to make penalty-free withdrawals from governmental plans after age 50, and for other purposes. Issue: the renewal of trade promotion authority (TPA). HR 644: Trade Facilitation and Trade Enforcement Act of 2015. Issue: Currency and renewal of trade promotion authority (TPA) INTERNATIONAL TAX S. 1687: The Offshore Reinsurance Tax Fairness Act: A bill to amend the Internal Revenue Code of 1986 to restrict the insurance business exception to passive foreign investment company rules. Issue: Rules Pertaining to PFICS.
Client expense: $1,123,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Accounting and Tax Issues related to Non US insurers and reinsurers, natural disaster risk financing, S1679, S1687, HR 2901, and the President's Fiscal Year 2016 Budget Proposal
Client expense: $160,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
Accounting and Tax Issues related to Non US insurers and reinsurers, natural disaster risk financing, S1679, S1687, HR 2901, and the President's Fiscal Year 2016 Budget Proposal
Client expense: $160,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2015 · fourth_quarter · Insurance
S. 1679 and HR 2901 Flood Insurance S. 1687 Offshore Reinsurance Corporate Tax Reform International Tax Reform Covered Agreements under Dodd-Frank
Client expense: $370,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · fourth_quarter · Taxation/Internal Revenue Code
Misc. tax issues; tax issues related to foreign insurance and reinsurance; the Presidents Fiscal Year 2016 Budget Proposal. S 1687.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Accounting and Tax Issues related to Non US insurers and reinsurers, natural disaster risk financing, S1679, S1687, HR 2901, and the President's Fiscal Year 2016 Budget Proposal
Client expense: $130,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
Accounting and Tax Issues related to Non US insurers and reinsurers, natural disaster risk financing, S1679, S1687, HR 2901, and the President's Fiscal Year 2016 Budget Proposal
Client expense: $130,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2015 · third_quarter · Insurance
S. 1679 and HR 2901 Flood Insurance S. 1687 Offshore Reinsurance Corporate Tax Reform International Tax Reform Covered Agreements under Dodd-Frank
Client expense: $300,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · third_quarter · Trade (domestic/foreign)
HR 2146/ H Res 321: A bill to amend the Internal Revenue Code of 1986 to allow Federal law enforcement officers, firefighters, and air traffic controllers to make penalty-free withdrawals from governmental plans after age 50, and for other purposes. Issue: the renewal of trade promotion authority (TPA). HR 644: Trade Facilitation and Trade Enforcement Act of 2015. Issue: Currency and renewal of trade promotion authority (TPA) INTERNATIONAL TAX S. 1687: The Offshore Reinsurance Tax Fairness Act: A bill to amend the Internal Revenue Code of 1986 to restrict the insurance business exception to passive foreign investment company rules. Issue: Rules Pertaining to PFICS.
Client expense: $1,123,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · third_quarter · Taxation/Internal Revenue Code
Misc. tax issues; tax issues related to foreign insurance and reinsurance; the Presidents Fiscal Year 2016 Budget Proposal. S 1687.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · second_quarter · Insurance
S. 1679 and HR 2901 Flood Insurance S. 1687 Offshore Reinsurance Corporate Tax Reform International Tax Reform Covered Agreements under Dodd-Frank
Client expense: $330,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Accounting and Tax Issues related to Non US insurers and reinsurers, natural disaster risk financing: S1679, S1687, HR 2901, and the President's Fiscal Year 2016 Budget Proposal
Client expense: $140,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
Accounting and Tax Issues related to Non US insurers and reinsurers, natural disaster risk financing: S1679, S1687, HR 2901, and the President's Fiscal Year 2016 Budget Proposal
Client expense: $140,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2015 · second_quarter · Trade (domestic/foreign)
HR 2146/ H Res 321: A bill to amend the Internal Revenue Code of 1986 to allow Federal law enforcement officers, firefighters, and air traffic controllers to make penalty-free withdrawals from governmental plans after age 50, and for other purposes. Issue: the renewal of trade promotion authority (TPA). HR 1295: To extend the African Growth and Opportunity Act, the Generalized System of Preferences, the preferential duty treatment program for Haiti, and for other purposes. Issue: the trade adjustment assistance act (TAA). HR 1314: The Trade Act of 2015. Issue: renewal of trade promotion authority (TPA) and the trade adjustment assistance act (TAA). HR 644: Trade Facilitation and Trade Enforcement Act of 2015. Issue: Currency and renewal of trade promotion authority (TPA) H Res 305: Providing for consideration of the Senate Amendment to H.R. 1314, to provide for a right to an administrative appeal relating to adverse determinations of tax exempt status of certain organizations; and for consideration of the Senate Amendments to H.R. 644, Fighting Hunger Incentive Act. Issue: Currency, renewal of trade promotion authority (TPA) and the trade adjustment assistance act (TAA). INTERNATIONAL TAX S. 1687: The Offshore Reinsurance Tax Fairness Act: A bill to amend the Internal Revenue Code of 1986 to restrict the insurance business exception to passive foreign investment company rules. Issue: Rules Pertaining to PFICS.
Client expense: $1,239,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE