HB 2381

85(R) - 2017
House Ways & Means
House Ways & Means

Companion Bill

SB 1083

Vote Recommendation

  • Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral


John Frullo

Bill Caption

Relating to the applicability of the sales and use tax to certain insurance services.

Fiscal Notes

Estimated Two-year Net Impact to General Revenue Related Funds for HB2381, As Introduced: a negative impact of ($30,000) through the biennium ending August 31, 2019.

Bill Analysis

Under current law, an insurance service defined in Section 151.0039, Tax Code, does not include: insurance coverage for which a premium is paid or commissions paid to insurance agents for the sale of insurance or annuities; or a service performed on behalf of an insured by a person licensed under Chapter 4102, Insurance Code.


HB 2381 would add a service performed by a certified public accountancy firm, if less than one percent of the firm's revenue in the calendar year is from services in this state that would otherwise constitute insurance service, as another item not included as an insurance service.

Vote Recommendation Notes

HB 2381 does not appear to have a connection to our liberty principles, therefore we remain neutral.