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Tax Deductions for Catastrophic Risk Insurance Reserves
Describes proposal to permit insurance companies to establish tax-deductible risk insurance reserve funds for catastrophes. Discusses the market for catastrophe insurance, issues leading up to the proposal's development, arguments for and against tax-deductible catastrophe reserves, economic analysis, and a sectional analysis of H.R. 164/S. 926, the Policyholder Disaster Protection Act of 2007.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.