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H.R. 9044

To amend the Internal Revenue Code of 1986 to create a safe harbor for certain perpetual trust funds.

This bill creates a safe harbor for certain perpetual trust funds. It excludes from the definition of investment property under arbitrage provisions any fund created and controlled by a state and established pursuant to its constitution or state law if on a specified date, substantially all of the assets of the fund consist of nonfinancial assets and the assets are used only to support specifically designated essential governmental functions.

Referred to the House Committee on Ways and Means.

Rep. Doggett, Lloyd [D-TX-35](D-TX)Sponsor
13 cosponsors8 D5 R
13cosponsors1committees3actions3subjects
  1. IntroReferralH11100

    Referred to the House Committee on Ways and Means.

    Ways and Means Committee
  2. IntroReferralIntro-H

    Introduced in House

  3. IntroReferral1000

    Introduced in House

To amend the Internal Revenue Code of 1986 to create a safe harbor for certain perpetual t… — Informed