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S 3594 112th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to increase the alternative tax liability limitation for small property and casualty insurance companies.

Introduced: September 20, 2012 See on congress.gov
Taxation Insurance industry and regulationLife, casualty, property insuranceSmall businessTax administration and collection, taxpayers
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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
Sep 20, 2012
Read twice and referred to the Committee on Finance.
Sep 20, 2012
Introduced in Senate
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 Latest action September 20, 2012

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

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 2012.

 Related & companion bills 1
  • HR 2198 Identical bill To amend the Internal Revenue Code of 1986 to increase the alternative tax liability limitation for small property and …
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
R
Grassley, Chuck
Iowa · Sep 20, 2012
 D
Klobuchar, Amy
Minnesota · Sep 20, 2012
Cite this page click to expand
APA
U.S. Congress. (2026). S. 3594: A bill to amend the Internal Revenue Code of 1986 to increase the alternative tax liability limitation for small property and casualty insurance companies.. 112th Congress. Open America. https://openamerica.io/bill/112-S-3594/
MLA
"S. 3594: A bill to amend the Internal Revenue Code of 1986 to increase the alternative tax liability limitation for small property and casualty insurance companies.." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-S-3594/.
Bluebook (legal)
S. 3594, 112th Cong. (2026), https://openamerica.io/bill/112-S-3594/.
Markdown link
[S. 3594: A bill 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/112-S-3594/)
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