Louisiana 2012 Regular Session

Louisiana House Bill HB1080

Introduced
4/3/12  

Caption

Beginning Jan. 1, 2013, reduces the annual insurance premium tax on certain insurance policies, contracts, and obligations over a five-year period (OR -$31,600,000 GF RV See Note)

Impact

The proposed tax structure is designed to alleviate financial pressures on insurance companies, which could, in theory, lead to lower costs for consumers and potentially stimulate growth in the insurance sector. By lowering taxes associated with higher gross premiums, the bill seeks to create a more favorable operational environment for insurers, which may lead to increased competition and expansion within the market. This reduction is particularly vital for smaller insurers operating within Louisiana, as it helps level the playing field against larger entities.

Summary

House Bill 1080 aims to significantly reduce the annual insurance premium tax levied on certain insurance policies, contracts, and obligations in Louisiana over a specified five-year period. The bill stipulates that this reduction is applicable to gross direct written premiums that exceed certain thresholds, making it more financially accessible for insurers by lowering tax burdens. This change will begin on January 1, 2013, and the specified tax rates will gradually decrease through the years until a permanent reduced rate is established in 2017.

Sentiment

Initial sentiment surrounding HB 1080 appears to be supportive, particularly from segments of the insurance industry that stand to benefit from a more favorable tax climate. Proponents argue that the tax reduction will stimulate the insurance market and encourage insurers to invest more in the state. However, there may be concerns from fiscal conservatives regarding the potential shortfall in state revenue resulting from these tax cuts, raising questions about the state budget and funding for public services.

Contention

Notable points of contention involve the balancing act between reducing operational costs for insurance companies and ensuring adequate funding for state services that rely on tax revenues. Critics may argue that the long-term implications of reduced tax revenue could outweigh the immediate benefits observed through tax cuts, potentially impacting public services reliant on these funds. This dialogue emphasizes the ongoing debate regarding tax policy and economic stimuli in Louisiana.

Companion Bills

No companion bills found.

Previously Filed As

LA HB224

Decreases the annual premium tax on certain vehicle insurance policies (EG DECREASE GF RV See Note)

LA HB594

Establishes a flat rate of insurance premium tax and provides relative to certain insurance premium tax credits and exemptions (RR SEE FISC NOTE GF RV)

LA HB87

Reduces the amount of the insurance premium tax for certain Louisiana investments (Item #6) (EN +$8,300,000 GF RV See Note)

LA HB633

Provides relative to certain insurance premium taxes

LA HB259

Levies a tax on the annual gross premiums for surplus lines of insurance (EN DECREASE GF RV See Note)

LA HB56

Reduces the amount of the insurance premium tax for certain Louisiana investments (Item #6) (OR +$16,600,000 GF RV See Note)

LA HB331

Establishes an income tax credit for certain amount of annual auto insurance premiums paid by a taxpayer (OR GF RV See Note)

LA HB433

Phases out the corporate franchise tax over a ten-year period beginning January 1, 2020 (OR -$416,000,000 GF RV See Note)

LA HB696

Reduces the amount of certain tax credits beginning January 1, 2014, for income tax credits and January 1, 2015, for corporate franchise credits (RE INCREASE GF RV See Note)

LA SB1079

Modifies provisions relating to the valuation of certain insurance policies and contracts

Similar Bills

LA HB224

Decreases the annual premium tax on certain vehicle insurance policies (EG DECREASE GF RV See Note)

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NY A08858

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CT SB01054

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CT HB07272

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