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HR 2054 113th Congress House Taxation Corporate finance and management Insurance industry and regulation Life, casualty, property insurance Tax administration and collection, taxpayers

To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates.

Introduced: May 20, 2013 Introduced by: Neal, Richard E. Democratic · Massachusetts See on congress.gov
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 20, 2013
Referred to the House Committee on Ways and Means.
May 20, 2013
Sponsor introductory remarks on measure. (CR E702-703)
May 20, 2013
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exclude from the taxable income of a life insurance company or other insurance company: (1) any non-taxed reinsurance premium; (2) any additional amount paid by an insurance company with respect to the reinsurance for which such non-taxed reinsurance premium is paid; and (3) any return premium, ceding commission, reinsurance recovered, or other amount received by an insurance company with respect to the reinsurance for which such non-taxed reinsurance premium is paid.

What's happening now May 20, 2013

Referred to the House Committee on Ways and Means.

 Related & companion bills 3
  • HR 1 Related bill Tax Reform Act of 2014
  • HR 505 Related bill Balancing Act
  • S 991 Identical bill A bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsu…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 2054: To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates.. 113th Congress. Open America. https://openamerica.io/bill/113-HR-2054/
MLA
"H.R. 2054: To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates.." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-2054/.
Bluebook (legal)
H.R. 2054, 113th Cong. (2026), https://openamerica.io/bill/113-HR-2054/.
Markdown link
[H.R. 2054: To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates.](https://openamerica.io/bill/113-HR-2054/)
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