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Code · BILL · 115th Congress · H.R. 1 (Engrossed in House) — To provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year... · Sec. 3706

Sec. 3706. Modification of proration rules for property and casualty insurance companies

29 words·~1 min read·/bill/115/hr/1/eh/section-3706

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Section 832(b)(5)(B) is amended by striking 15 percent and inserting 26.25 percent . The amendment made by this section shall apply to taxable years beginning after December 31, 2017.
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