HR 3301
111th Congress
House
Taxation
Insurance industry and regulation
Life, casualty, property insurance
Small business
Tax administration and collection, taxpayers
To amend the Internal Revenue Code of 1986 to increase the alternative tax liability limitation for small property and casualty insurance companies.
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 22, 2009
Introduced in House
Jul 22, 2009
Referred to the House Committee on Ways and Means.
Ask about this bill
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Plain-English summary
Amends the Internal Revenue Code to expand the eligibility of certain small insurance companies (other than life insurance companies) for the alternative corporate income tax by increasing the premium limitation used to determine such eligibility to $2.025 million (from $1.2 million), with an annual inflation adjustment after 2010.
What's happening now
Referred to the House Committee on Ways and Means.
Bill text
1 version
- Introduced in House Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Cosponsors
2
Cite this page
U.S. Congress. (2026). H.R. 3301: To amend the Internal Revenue Code of 1986 to increase the alternative tax liability limitation for small property and casualty insurance companies.. 111th Congress. Open America. https://openamerica.io/bill/111-HR-3301/
"H.R. 3301: To amend the Internal Revenue Code of 1986 to increase the alternative tax liability limitation for small property and casualty insurance companies.." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-3301/.
H.R. 3301, 111th Cong. (2026), https://openamerica.io/bill/111-HR-3301/.
[H.R. 3301: To amend the Internal Revenue Code of 1986 to increase the alternative tax liability limitation for small property and casualty insurance companies.](https://openamerica.io/bill/111-HR-3301/)