BILL ANALYSIS Ó
AB 1395
Page 1
Date of Hearing: May 1, 2013
ASSEMBLY COMMITTEE ON APPROPRIATIONS
Mike Gatto, Chair
AB 1395 (Committee on Insurance) - As Amended: April 2, 2013
Policy Committee: InsuranceVote:13
- 0
Urgency: No State Mandated Local Program:
No Reimbursable:
SUMMARY
This bill deletes the requirement that every surplus line broker
must make a Surplus Line Tax filing even if the broker has not
transacted any business subject to the Surplus Line Tax. In
addition, this bill authorizes the Insurance Commissioner to
waive or modify filing requirements where no payment is due by
means of notice published on the Department of Insurance (DOI)
Internet Web site.
FISCAL EFFECT
Costs associated with this legislation should be minor and
absorbable within existing Department of Insurance (DOI)
resources.
COMMENTS
1)Purpose . In recent years, the number of surplus line licenses
has dramatically increased. However, many of these licensees
hold the license as a convenience, and frequently do not
transact under that license in a given year. As a result, the
volume of "no taxes due" tax filings has dramatically
increased. The bill is designed to eliminate an unnecessary
burden on both these licensees and the DOI.
2)Surplus Line Insurance . Current law authorizes non-admitted
insurance companies (i.e., companies that are not licensed in
California) to issue policies when the insurance that the
policyholder needs is not available from admitted California
insurers. This type of insurance is referred to as surplus
line insurance. Only a specially licensed surplus line broker
AB 1395
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can arrange for the sale of surplus line insurance.
Analysis Prepared by : Julie Salley-Gray / APPR. / (916)
319-2081