HR 1070

Restoring Competitive Property Insurance Availability Act

Summary

Restoring Competitive Property Insurance Availability Act This bill allows certain insurance companies to temporarily exclude premiums paid for real property insurance on property located in a federally-declared disaster area from the company's gross income for federal tax purposes. Specifically, under the bill, an insurance company (other than a life insurance company) that provided real property insurance immediately prior to a federally-declared disaster for property located in the disaster area may exclude from gross income (1) the amount of premiums paid for such insurance, minus (2) any tax deductions properly attributed to such premiums. Further, such premiums may be excluded for the first five tax years ending after the date of the disaster.

Bill status

Status
In committee
Sponsor
Rep. Clay Higgins [R-LA-3]
Cosponsors
0
Policy area
Taxation
Introduced
2025-02-06
Latest action
2025-02-06: Referred to the House Committee on Ways and Means.

Committee referrals

Recent actions

  • 2025-02-06: Referred to the House Committee on Ways and Means.
  • 2025-02-06: Introduced in House
  • 2025-02-06: Introduced in House