Amends the Internal Revenue Code to exclude from the taxable income of a life insurance company or other insurance company: (1) any non-taxed reinsurance premium; (2) any additional amount paid by an insurance company with respect to the reinsurance for which such non-taxed reinsurance premium is paid; and (3) any return premium, ceding commission, reinsurance recovered, or other amount received by an insurance company with respect to the reinsurance for which such non-taxed reinsurance premium is paid.
| Action Date | Type | Text | Source |
|---|---|---|---|
| 2013-05-20 | IntroReferral | Read twice and referred to the Committee on Finance. | Senate |
| 2013-05-20 | IntroReferral | Introduced in Senate | Library of Congress |