To amend the Internal Revenue Code of 1986 to provide special rules for purposes of determining if financial guaranty insurance companies are qualifying insurance corporations under the passive foreign investment company rules.

Cost and committee reports

Official records Congress.gov attaches to H.R. 3105.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Ms. MOORE of Wisconsin, as printed in the Congressional Record (Vol. 169, No. 77, May 5, 2023, Page H2137):
  The Congress enacts this bill pursuant to Sections 7 & 8 of Article I of the United States Constitution and Amendment XVI of the United States Constitution. The single subject of this legislation is: Federal taxation
  Source: Congress.gov, Congressional Record May 5, 2023 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  216 characters

  Congress.gov bill record

  H.R. 3105, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/3105

  Record last updated by Congress.gov

  December 5, 2025

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  fae13427a85863289fc313f7f1fd4dd5ee09cf730ef6b84b531a8b9bc3930196

  PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.

Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of December 5, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 3105, last updated December 5, 2025. PORKER’s copy was retrieved September 14, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.