Texas 2023 - 88th Regular

Texas House Bill HB2366

Filed
2/15/23  
Out of House Committee
4/24/23  
Voted on by House
5/2/23  
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the applicability of premium and maintenance taxes to the Texas Windstorm Insurance Association.

Impact

If enacted, HB2366 would significantly impact the Texas Insurance Code by removing TWIA from the applicability of premium and maintenance taxes, thus centralizing financial operations for the association. The focus on reinvesting savings from these taxes back into TWIA's operational fund is projected to enhance its effectiveness in disaster recovery and provide immediate relief to policyholders facing financial strains post-hurricanes. Supporters argue that this legislative change will allow TWIA to prepare more robustly for future storms, thus protecting residents and aiding community recovery efforts.

Summary

House Bill 2366 seeks to exempt the Texas Windstorm Insurance Association (TWIA) from paying premium and maintenance taxes to the state. By eliminating these tax obligations, which average between $7 and $10 million annually, the bill aims to enhance the financial resources available to TWIA. This measure is intended to enable TWIA to better fulfill its role as a provider of last resort for residents affected by severe weather events, particularly hurricanes, and to bolster its capacity for managing claims and policies during catastrophic incidents.

Sentiment

The sentiment surrounding HB2366 appears to be predominantly positive among proponents, who view it as a necessary adjustment to support TWIA's operational sustainability and disaster readiness. Legislators backing the bill have expressed that reducing tax burdens is essential for the association to adequately serve its constituents. Conversely, any potential dissent likely hinges on concerns about the long-term implications of exempting insurance entities from taxation, which some may view as a precedent that could affect overall state revenue.

Contention

Notable points of contention around HB2366 arise from discussions about fiscal responsibility and the potential increase in reliance on the state's operational capacity to manage claims and respond to emergencies without the financial cushion that tax revenues typically provide. Critics might raise concerns about the sustainability of this financial model and the implications for state funding or support for other programs that could also benefit from tax revenue. As such, while the immediate goal is solidarity with TWIA and bolstering its services, legislators will need to navigate the intricate balance between incentivizing a crucial service and maintaining fiscal integrity.

Texas Constitutional Statutes Affected

Insurance Code

  • Chapter 221. Property And Casualty Insurance Premium Tax
    • Section: New Section
    • Section: New Section
    • Section: New Section
    • Section: New Section
  • Chapter 252. Fire And Allied Lines Insurance
    • Section: New Section
    • Section: New Section
    • Section: New Section
    • Section: New Section

Companion Bills

No companion bills found.

Previously Filed As

TX HB2517

Relating to the applicability of premium and maintenance taxes to Texas Windstorm Insurance Association and Texas FAIR Plan Association.

Similar Bills

No similar bills found.