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S 1346 113th 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: June 9, 2014 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 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 23, 2013
Read twice and referred to the Committee on Finance.
Jul 23, 2013
Introduced in Senate
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 Latest action July 23, 2013

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 $2.012 million (from $1.2 million), with an annual inflation adjustment after 2013.

 Related & companion bills 1
  • HR 4647 Related 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 4
All 4 Democratic 2 Republican 1
Donnelly, Joe
· Jun 16, 2014
 D
Baldwin, Tammy
Wisconsin · Jun 9, 2014
 R
Grassley, Chuck
Iowa · Jul 23, 2013
 D
Klobuchar, Amy
Minnesota · Jul 23, 2013
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1346: A bill to amend the Internal Revenue Code of 1986 to increase the alternative tax liability limitation for small property and casualty insurance companies.. 113th Congress. Open America. https://openamerica.io/bill/113-S-1346/
MLA
"S. 1346: A bill to amend the Internal Revenue Code of 1986 to increase the alternative tax liability limitation for small property and casualty insurance companies.." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-1346/.
Bluebook (legal)
S. 1346, 113th Cong. (2026), https://openamerica.io/bill/113-S-1346/.
Markdown link
[S. 1346: 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/113-S-1346/)
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