S4279-119

In Committee

PPLI Abuse Act

119th Congress Introduced Apr 13, 2026

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill, PPLI Abuse Act, changes federal law or congressional policy affecting financial institutions, investors, and borrowers. The main policy domain is Finance, Foreign Policy, Education.

Who Benefits and How

financial institutions, investors, and borrowers may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies, financial institutions, investors, and borrowers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section id0a34239913324221b9ae0c98600c356f: 1. Short title This Act may be cited as the Protecting Proper Life Insurance from Abuse Act or the PPLI Abuse Act.
  • Section id0bc9573be7e34ababf29224afb802383: 2. Tax treatment of private placement contracts Chapter 79 of the Internal Revenue Code of 1986 is amended by inserting after section 7702B the following new...
  • Section id0A101809C664427DB4989AF43EF634A9: 7702C. Treatment of applicable private placement contracts Notwithstanding any other provision of this title, an applicable private placement contract shall...
  • Section idbd1beac2fbe5410bb1da16aa10b056a9: 3. Reporting requirements Subpart B of part III of subchapter A of chapter 61 of the Internal Revenue Code of 1986 is amended by adding at the end the...
  • Section idDE9C54BF7F9F48E1B1E4AC6CFFE2E3DE: 6050BB. Returns relating to applicable private placement contracts Every reporting issuer, shall, not later than the applicable date, make a return (in such...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

This bill, PPLI Abuse Act, changes federal law or congressional policy affecting financial institutions, investors, and borrowers.

Key Policy Areas

Finance, Foreign Policy, Education

Primary Purpose

This bill, PPLI Abuse Act, changes federal law or congressional policy affecting financial institutions, investors, and borrowers.

Policy Domains

Finance Foreign Policy Education

Whole bill

Identified Gains
  • financial institutions, investors, and borrowers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
financial institutions, investors, and borrowers: ,
Identified Costs
  • federal implementing agencies
  • financial institutions, investors, and borrowers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
federal implementing agencies: ,
financial institutions, investors, and borrowers: ,

Legislative Progress

In Committee
Introduced Committee Passed
Apr 13, 2026

Read twice and referred to the Committee on Finance.

Apr 13, 2026

Introduced in Senate

Apr 13, 2026

Mr. Wyden introduced the following bill; which was read twice …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Finance Foreign Policy Education
Actor Mappings
"the_secretary"
→ The Secretary identified in the operative section

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology