SECTION 1. Sec. 222.002,
Insurance Code, is amended by adding Subsection (c)(7) 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 other fees, whether
separately stated or built into the rates charged for coverage, under the Patient Protection and Affordable Care
Act, and specific to the recoupment of Health Insurance Provider
fees due under Section 9010 of that Act.
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SECTION 1. 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.
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SECTION 2. Section 257.003,
Insurance Code, is amended by adding Subsection (b)(3) 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 other fees, whether
separately stated or built into the rates charged for coverage, under the Patient Protection and Affordable Care
Act, and specific to the recoupment of Health Insurance Provider
fees due under Section 9010 of that Act.
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SECTION 2. 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.
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SECTION 4. This Act takes
immediately if it receives a vote of two-thirds of all the members elected
to each house, as provided by Section 39, Article III, Texas Constitution.
If this Act does not receive the vote necessary for immediate effect, this
Act shall take effect on September 1, 2015.
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SECTION 5. This Act takes effect immediately if it receives a vote
of two-thirds of all the members elected to each house, as provided by
Section 39, Article III, Texas Constitution. If this Act does not receive
the vote necessary for immediate effect, this Act takes effect September 1,
2015.
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