Insurance Premium Tax (5)

Date of Last Recorded Action: 4/25/2024

HB 0143 SupportTax Accountability Act Wilkerson, David 38th
2/2/2015 House Second Readers W&M --
Business and Occupation Tax Clint Mueller Insurance Premium Tax Property Tax Revenue & Finance
Sales Tax-Local Transportation Funding
 This bill makes significant changes to the legislative procedural process for adopting bills that propose a tax exemption having a fiscal impact. The term 'tax exemption' is defined as an exemption, exclusion, or deduction from the tax base or a tax credit, deferral, or preferential rate. The bill does not differentiate between state and local taxes so presumably it will apply to local taxes. The term 'fiscal impact' is not defined. Consequently, it would appear that any financial impact is sufficient to trigger the new review process.
HB 0318 NeutralRegional Commissions - Dues are Optional Stover, David 71st
2/17/2015 House Second Readers GAff --
Econ. Dev. & Transportation General County Government Health and Human Services Insurance Premium Tax Revenue & Finance
Todd Edwards
This legislation stipulates that both cities and counties pay dues to their regional commission based on their respective incorporated and unincorporated residents. County dues must come from their insurance premium tax or other solely-unincorporated revenue source(s). Furthermore, regional commission dues, thus membership, would be optional for counties and cities.
HB 0591 NeutralRequire Auto Insurers to Remit .25% of all Policies to Fund Peace Officer Annuity and Benefit Fund Hitchens, Bill 161st
3/18/2015 House Second Readers Ret --
Debra Nesbit General County Government Insurance Insurance Insurance Premium Tax
Law Enforcement Public Safety and Courts Retirement Revenue & Finance
This legislation increases the amount of contributions made by peace officers to the Peace Officers' Annuity and Benefit Fund, as well as establishes a .25% insurance premium tax on automobile insurance.
HB 0866 OpposeExempt Multiple Employer Self-Insured Health Plans from Insurance Premium Tax Blackmon, Shaw 146th
4/27/2016 House Date Signed by Governor Ins I&L -
Clint Mueller Insurance Insurance Premium Tax Revenue & Finance
This bill provides that multiple employer self-insured health plans are exempt from insurance premium taxes. 
SB 0286 SupportClarify Use of Insurance Premium Tax Williams, Tommie 19th
1/25/2016 Senate Read and Referred -I&L -
Clint Mueller Insurance Premium Tax Revenue & Finance
This legislation revises and clarifies the purposes for which a county may expend proceeds of the insurance premium tax. It clarifies that the expenditures must be for the primary benefit of the unincorporated area. It clarifies that any garbage and solid waste disposal purpose is allowed and clarifies that the governing authority can specify any service not already included in the list as long as it benefits primarily the unincorporated area.
Green background on status indicates a bill has been acted on the last recorded legislative day.








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