I 118th CONGRESS 1st Session H. R. 3105 IN THE HOUSE OF REPRESENTATIVES May 5, 2023 Ms. Moore of Wisconsin (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.