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HR 2258 105th Congress House Taxation Business income tax Business losses Casualty insurance Commerce Finance and Financial Sector Income tax Insurance companies Property insurance Small business Tax deductions

Small Property and Casualty Insurance Company Equity Act of 1997

Introduced: July 24, 1997 See on congress.gov
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 24, 1997
Referred to the House Committee on Ways and Means.
Jul 24, 1997
Introduced in House
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 Plain-English summary Congressional Research Service

Small Property and Casualty Insurance Company Equity Act of 1997 - Amends the Internal Revenue Code to provide for a small insurance company (assets of less than $500 million) deduction (60 percent of tentative taxable income of $3 millon or less) from the insurance company tax.

What's happening now July 24, 1997

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Calvert, Ken
California · Jul 24, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2258: Small Property and Casualty Insurance Company Equity Act of 1997. 105th Congress. Open America. https://openamerica.io/bill/105-HR-2258/
MLA
"H.R. 2258: Small Property and Casualty Insurance Company Equity Act of 1997." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-2258/.
Bluebook (legal)
H.R. 2258, 105th Cong. (2026), https://openamerica.io/bill/105-HR-2258/.
Markdown link
[H.R. 2258: Small Property and Casualty Insurance Company Equity Act of 1997](https://openamerica.io/bill/105-HR-2258/)
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