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A BILL TO BE ENTITLED
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AN ACT
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relating to the exclusion from the premium and maintenance tax base |
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of federal fees imposed on insurers and other providers under the |
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Patient Protection and Affordable Care Act, and recouped from |
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policyholders, whether separately stated or through rates charged |
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for health care coverage. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sec. 222.002, Insurance Code, is amended by |
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adding Subsection (c)(7) to read as follows: |
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(c) The following are not included in determining an |
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insurer's taxable gross premiums or a health maintenance |
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organization's taxable gross revenues: |
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(1) returned premiums or revenues; |
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(2) dividends applied to purchase paid-up additions to |
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insurance or to shorten the endowment or premium payment period; |
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(3) premiums received from an insurer for reinsurance; |
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(4) premiums or revenues received from the treasury of |
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the United States for insurance or benefits contracted for by the |
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federal government in accordance with or in furtherance of Title |
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XVIII of the Social Security Act (42 U.S.C. Section 1395c et seq.) |
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and its subsequent amendments; |
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(5) premiums or revenues paid on group health, |
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accident, and life policies or contracts in which the group covered |
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by the policy or contract consists of a single nonprofit trust |
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established to provide coverage primarily for employees of: |
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(A) a municipality, county, or hospital district |
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in this state; or |
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(B) a county or municipal hospital, without |
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regard to whether the employees are employees of the county or |
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municipality or of an entity operating the hospital on behalf of the |
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county or municipality; [or] |
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(6) premiums or revenues excluded by another law of |
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this state[.]; or |
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(7) additional premiums, revenues, or other fees, |
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whether separately stated or built into the rates charged for |
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coverage, under the Patient Protection and Affordable Care Act, and |
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specific to the recoupment of Health Insurance Provider fees due |
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under Section 9010 of that Act. |
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SECTION 2. Section 257.003, Insurance Code, is amended by |
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adding Subsection (b)(3) to read as follows: |
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(b) The gross premiums on which an assessment is based under |
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this chapter may not include: |
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(1) premiums received from the United States for |
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insurance contracted for by the United States in accordance with or |
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in furtherance of Title XVIII of the Social Security Act (42 U.S.C. |
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Section 1395c et seq.) and its subsequent amendments; or |
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(2) premiums paid on group health, accident, and life |
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policies in which the group covered by the policy consists of a |
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single nonprofit trust established to provide coverage primarily |
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for employees of: |
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(A) a municipality, county, or hospital district |
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in this state; or |
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(B) a county or municipal hospital, without |
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regard to whether the employees are employees of the county or |
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municipality or of an entity operating the hospital on behalf of the |
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county or municipality[.]; or |
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(3) additional premiums, revenues, or other fees, |
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whether separately stated or built into the rates charged for |
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coverage, under the Patient Protection and Affordable Care Act, |
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and specific to the recoupment of Health Insurance Provider fees |
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due under Section 9010 of that Act. |
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SECTION 3. This Act shall apply to premium taxes paid on or |
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after January 1, 2013. |
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SECTION 4. This Act takes immediately if it receives a vote |
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of two-thirds of all the members elected to each house, as provided |
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by Section 39, Article III, Texas Constitution. If |
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this Act does not |
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receive the vote necessary for immediate effect, this Act shall |
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take effect on September 1, 2015. |