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Enrolled Bill Summary

Enrolled Bill Summary

Legislative Session: 80(R)

House Bill 2718

House Author:  Paxton et al.

Effective:  6-15-07

Senate Sponsor:  Ellis


            House Bill 2718 amends the Insurance Code to provide that only the final retrospectively determined premium amount remitted by an issuer of a group life insurance company to a group policyholder is taxable as gross premiums, without regard to whether membership contributions, fees, assessments, dues, revenue, or other considerations in excess of that final amount are also collected from members. The bill further establishes that this provision applies only to a nonprofit membership association that meets certain requirements.