I 116th CONGRESS 2d Session H. R. 5746 IN THE HOUSE OF REPRESENTATIVES February 3, 2020 Ms. Moore (for herself and Mr. Smith of Nebraska ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL 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.