ENROLLED
ACT No. 342
2021 Regular Session
HOUSE BILL NO. 566
BY REPRESENTATIVE JORDAN
1 AN ACT
2 To amend and reenact R.S. 22:439(A)(1), relative to premium taxes on insurance coverage;
3 to provide for disposition of the avails of the premium tax on surplus lines insurance
4 coverage; to provide for an effective date; and to provide for related matters.
5 Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 22:439(A)(1) is hereby amended and reenacted to read as follows:
7 ยง439. Tax on surplus lines
8 A.(1) There shall be a tax of four and eighty-five one-hundredths of one
9 percent per annum on the gross premium for all surplus lines of insurance for which
10 Louisiana is the home state of the policyholder as defined in R.S. 22:46(8.1). The
11 commissioner shall collect the tax and deposit it with the state treasurer who shall
12 credit it to the state general fund. as follows:
13 (a) An amount equal to ninety-six percent of the tax collected shall be
14 credited to the state general fund.
15 (b) An amount equal to four percent of the tax collected shall be credited to
16 the Louisiana Fire Marshal Fund as provided in R.S. 22:835.
17 * * *
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 566 ENROLLED
1 Section 2. This Act shall become effective July 1, 2021.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.