Insurance Tax Fairness Act of 1994
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Insurance Tax Fairness Act of 1994 - Amends the Internal Revenue Code to revise the method for determining the limitation on the deduction of policyholder dividends by mutual life insurance companies.
Exempts small life insurance companies from the required capitalization of certain policy acquisition expenses.
Expresses the sense of the Congress that revenues resulting from this Act be dedicated to the funding of programs benefiting the nutrition, early education, housing, and family support of the Nation's children.
Sponsor introductory remarks on measure. (CR E1926)
- Introduced in House Formatted Text PDF
Cite this page
U.S. Congress. (2026). H.R. 4510: Insurance Tax Fairness Act of 1994. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-4510/
"H.R. 4510: Insurance Tax Fairness Act of 1994." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-4510/.
H.R. 4510, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-4510/.
[H.R. 4510: Insurance Tax Fairness Act of 1994](https://openamerica.io/bill/103-HR-4510/)