The Job Creation and Worker Assistance Act of 2002 extended the temporary exceptions for certain “active financing income” from subpart F foreign personal holding company income, foreign base company services income, and insurance income. The exceptions now apply to tax years of foreign corporations beginning after December 31, 1998, and before January 1, 2007, and to tax years of U.S. shareholders with or within which any such tax year of the foreign corporation ends. For more information, see the instructions for Worksheet A on page 6.