Bill Caption

Fiscal Notes

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