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S. 1346

A bill to amend the Internal Revenue Code of 1986 to increase the alternative tax liability limitation for small property and casualty insurance companies.

Amends the Internal Revenue Code to expand the eligibility of certain small insurance companies (other than life insurance companies) for the alternative corporate income tax by increasing the premium limitation used to determine such eligibility to $2.012 million (from $1.2 million), with an annual inflation adjustment after 2013.

Read twice and referred to the Committee on Finance.

Sen. Harkin, Tom [D-IA](D-IA)Sponsor
6 cosponsors4 D2 R
6cosponsors1committees2actions1related bills4subjects
  • Introduced in SenateJul 23, 2013
  1. IntroReferral

    Read twice and referred to the Committee on Finance.

  2. IntroReferral10000

    Introduced in Senate

A bill to amend the Internal Revenue Code of 1986 to increase the alternative tax liabilit… — Informed