There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (07/22/2009)

Amends the Internal Revenue Code to expand the eligibility of certain small insurance companies (other than life insurance companies) for the alternative corporate income tax by increasing the premium limitation used to determine such eligibility to $2.025 million (from $1.2 million), with an annual inflation adjustment after 2010.