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HR 1788 114th Congress House

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

Introduced: April 14, 2015 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 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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
Apr 14, 2015
Referred to the House Committee on Ways and Means.
Apr 14, 2015
Introduced in House
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 Latest action April 14, 2015

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

This bill 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 $2.2 million (from $1.2 million), with an annual inflation adjustment to such increased amount after 2015.

 Related & companion bills 1
  • S 905 Related bill An original bill to amend the Internal Revenue Code of 1986 to increase the limitation on eligibility for the alternati…
 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. 1788: To amend the Internal Revenue Code of 1986 to increase the alternative tax liability limitation for small property and casualty insurance companies.. 114th Congress. Open America. https://openamerica.io/bill/114-HR-1788/
MLA
"H.R. 1788: To amend the Internal Revenue Code of 1986 to increase the alternative tax liability limitation for small property and casualty insurance companies.." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-1788/.
Bluebook (legal)
H.R. 1788, 114th Cong. (2026), https://openamerica.io/bill/114-HR-1788/.
Markdown link
[H.R. 1788: 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/114-HR-1788/)
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