House Bill 315

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Last Action reassigned to Banking & Insurance (H)
Title AN ACT relating to local government insurance premium taxes on bank-owned life insurance.
Bill Documents Bill
Bill Request Number 1363
Sponsor B. Rowland
Summary of Original Version Amend KRS 91A.080 to authorize imposition of a local government premium tax, not to exceed one-half of one percent, on single premium bank-owned life insurance that meets the Internal Revenue Code definition of a "modified endowment contract."
Index Headings of Original Version Insurance - Local government premium tax, bank-owned life insurance, authorize and limit
Local Government - Insurance premium tax, bank-owned life insurance, authorize and limit
Taxation - Local government insurance premium, bank-owned life insurance, authorize and limit
Banks and Financial Institutions - Bank-owned life insurance, local government premium tax, authorize and limit

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02/03/14
  • introduced in House
02/04/14
  • to Local Government (H)
02/06/14
  • reassigned to Banking & Insurance (H)


Last updated: 8/27/2019 6:52 PM (EDT)