Amend SB 759 by adding the following appropriately numbered SECTIONS to the bill and renumbering SECTIONS of the bill accordingly:

SECTION ____.  Section 222.002(c), Insurance Code, is amended to read as follows:

(c)  The following are not included in determining an insurer's taxable gross premiums or a health maintenance organization's taxable gross revenues:

(1)  returned premiums or revenues;

(2)  dividends applied to purchase paid-up additions to insurance or to shorten the endowment or premium payment period;

(3)  premiums received from an insurer for reinsurance;

(4)  premiums or revenues received from the treasury of the United States for insurance or benefits contracted for by the federal government  in accordance with or in furtherance of Title XVIII of the Social Security Act (42 U.S.C. Section 1395c et seq.) and its subsequent amendments;

(5)  premiums or revenues paid on group health, accident, and life policies or contracts in which the group covered by the policy or contract consists of a single nonprofit trust established to provide coverage primarily for employees of:

(A)  a municipality, county, or hospital district in this state; or

(B)  a county or municipal hospital, without regard to whether the employees are employees of the county or municipality or of an entity operating the hospital on behalf of the county or municipality; [or]

(6)  premiums or revenues excluded by another law of this state; or

(7)  additional premiums, revenues, or fees related to an insurer's recoupment of the health insurance providers fee imposed under Section 9010 of the federal Patient Protection and Affordable Care Act (Pub. L. No. 111-148), as amended by the Health Care and Education Reconciliation Act of 2010 (Pub. L. No. 111-152), whether the premiums, revenues, or fees are stated separately or included in the rates charged for coverage.

SECTION ____.  Section 257.003(b), Insurance Code, is amended to read as follows:

(b)  The gross premiums on which an assessment is based under this chapter may not include:

(1)  premiums received from the United States for insurance contracted for by the United States  in accordance with or in furtherance of Title XVIII of the Social Security Act (42 U.S.C. Section 1395c et seq.) and its subsequent amendments; [or]

(2)  premiums paid on group health, accident, and life policies in which the group covered by the policy consists of a single nonprofit trust established to provide coverage primarily for employees of:

(A)  a municipality, county, or hospital district in this state; or

(B)  a county or municipal hospital, without regard to whether the employees are employees of the county or municipality or of an entity operating the hospital on behalf of the county or municipality; or

(3)  additional premiums, revenues, or fees related to an insurer's recoupment of the health insurance providers fee imposed under Section 9010 of the federal Patient Protection and Affordable Care Act (Pub. L. No. 111-148), as amended by the Health Care and Education Reconciliation Act of 2010 (Pub. L. No. 111-152), whether the premiums, revenues, or fees are stated separately or included in the rates charged for coverage.

SECTION ____.  Sections 222.002(c) and 257.003(b), Insurance Code, as amended by this Act, apply only to a tax liability accruing on or after January 1, 2013.

SECTION ____.  The comptroller of public accounts shall adopt rules necessary to implement Sections 222.002(c) and 257.003(b), Insurance Code, as amended by this Act.