Transfer of Unsold Insurance Premium Tax Credits
| Type | Bill |
|---|---|
| Session | 2026 Regular Session |
| Subjects |
Concerning allowing the department of the treasury to sell unsold insurance premium tax credits to entities that are not insurance companies.
Bill Summary:
House Bill 25B-1004, enacted in 2025, authorized the department of the treasury (department) to sell insurance premium tax credits (tax credits) to insurance companies that incur state premium tax liability. The bill allows the department, following the department's application process for insurance companies to purchase tax credits from the department, to sell tax credits to other entities that contract with the department. An entity that contracts with the department to purchase tax credits may transfer the tax credits once to an insurance company. The insurance company is not permitted to further transfer the tax credits following the transfer to the insurance company.
(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
Prime Sponsors
Representative
Brianna Titone
Representative
Steven Woodrow
Senator
Cathy Kipp
Senator
Marc Snyder
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Related Documents & Information
| Date | Version | Documents |
|---|---|---|
| 04/29/2026 | Senate Finance Preamend |
| Date | Version | Documents |
|---|---|---|
| 04/09/2026 | Initial Fiscal Note |
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 26-1346, as amended, to the Committee of the Whole. | The motion passed on a vote of 6-3. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 26-1346 to the Committee of the Whole. | The motion passed on a vote of 6-5. | Vote summary |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 05/07/2026 | Senate Amendments | REPASS |
41
AYE
23
NO
1
OTHER
|
Vote record |
| 05/07/2026 | Senate Amendments | CONCUR |
45
AYE
19
NO
1
OTHER
|
Vote record |
| 04/21/2026 | Third Reading | BILL |
41
AYE
23
NO
1
OTHER
|
Vote record |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 05/04/2026 | Third Reading | BILL |
23
AYE
12
NO
0
OTHER
|
Vote record |
| Date | Amendment Number | Committee/ Floor Hearing | Status | Documents |
|---|---|---|---|---|
| 04/28/2026 | L.002 | SEN Finance | Passed [*] |
| Date | Location | Action |
|---|---|---|
| 05/07/2026 | House | House Considered Senate Amendments - Result was to Concur - Repass |
| 05/01/2026 | Senate | Senate Second Reading Passed - No Amendments |
| 05/05/2026 | House | House Considered Senate Amendments - Result was to Laid Over Daily |
| 05/04/2026 | Senate | Senate Third Reading Passed - No Amendments |
| 05/01/2026 | Senate | Senate Second Reading Passed with Amendments - Committee |
| 04/28/2026 | Senate | Senate Committee on Finance Refer Amended to Senate Committee of the Whole |
| 04/23/2026 | Senate | Introduced In Senate - Assigned to Finance |
| 04/21/2026 | House | House Third Reading Passed - No Amendments |
| 04/20/2026 | House | House Second Reading Special Order - Passed - No Amendments |
| 04/16/2026 | House | House Committee on Finance Refer Unamended to House Committee of the Whole |
| 04/01/2026 | House | Introduced In House - Assigned to Finance |
Prime Sponsor
Sponsor