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HB 315 (BR 1363) - B. Rowland

     AN ACT relating to local government insurance premium taxes on bank-owned life insurance.
     Amend KRS 91A.080 to authorize imposition of a local government premium tax, not to exceed one-half of one percent, on single premium bank-owned life insurance that meets the Internal Revenue Code definition of a "modified endowment contract."

     Feb 3-introduced in House
     Feb 4-to Local Government (H)
     Feb 6-reassigned to Banking & Insurance (H)

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