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H.R. 6270

To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates.

This bill 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.

Referred to the House Committee on Ways and Means.

Rep. Neal, Richard E. [D-MA-1](D-MA)Sponsor
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To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance co… — Informed