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Code · BILL · 115th Congress · H.R. 1 (UNKNOWN) — 115 HR 1 EAS2: Tax Cuts and Jobs Act · Sec. 13515

Sec. 13515. Modification of proration rules for property and casualty insurance companies

62 words·~1 min read·/bill/115/hr/1/unknown/section-13515

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Section 832(b)(5)(B) is amended— by striking 15 percent and inserting the applicable percentage , and by inserting at the end the following new sentence: For purposes of this subparagraph, the applicable percentage is 5.25 percent divided by the highest rate in effect under section 11(b). . The amendments made by this section shall apply to taxable years beginning after December 31, 2017.
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