Summary: S.1314 — 102nd Congress (1991-1992)All Information (Except Text)

There is one summary for S.1314. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (06/18/1991)

Small Property and Casualty Insurance Company Equity Act of 1991 - Amends the Internal Revenue Code to allow a small insurance company deduction of the tentative taxable income of certain companies involved with property or casualty insurance.