District of Columbia § 31-3403.01 Premium tax.

District of Columbia Statutes

§ 31-3403.01 — Premium tax.

District of Columbia § 31-3403.01

Title 31Insurance and Securities.

Ch. 34Health Maintenance Organizations.

This text of District of Columbia § 31-3403.01 (Premium tax.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

D.C. Code § 31-3403.01 (2026).

Text

(a)Effective January 1, 2009, all health maintenance organizations shall pay to the District of Columbia, for each calendar year, a sum of money as taxes equal to 2% of their policy and membership fees and net premium receipts or consideration received in such calendar year, excluding those fees, receipts, or consideration received pursuant to any federal employee health-benefit program or Medicare, on all policies or contracts in the District of Columbia. The premium tax shall be in lieu of all other taxes except:

(1)Taxes upon real estate; and

(2)Fees and charges provided for pursuant to this chapter.

(b)The certificate of authority of any health maintenance organization may be revoked for failure to pay the required premium tax.

(c)All revenues generated pursuant to this se

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(a) Effective January 1, 2009, all health maintenance organizations shall pay to the District of Columbia, for each calendar year, a sum of money as taxes equal to 2% of their policy and membership fees and net premium receipts or consideration received in such calendar year, excluding those fees, receipts, or consideration received pursuant to any federal employee health-benefit program or Medicare, on all policies or contracts in the District of Columbia. The premium tax shall be in lieu of all other taxes except:

(1) Taxes upon real estate; and

(2) Fees and charges provided for pursuant to this chapter.

(b) The certificate of authority of any health maintenance organization may be revoked for failure to pay the required premium tax.

(c) All revenues generated pursuant to this section shall be collected in a manner prescribed by the Mayor.

(d) Any revenues generated from this section arising from contracts for services under the District’s Medicaid program, DC HealthCare Alliance program, or Healthy DC program shall be deposited in the Healthy DC and Health Care Expansion Fund, established by § 31-3514.02 .

(e) Of all other revenues generated pursuant to this section, 75% shall be deposited in the Healthy DC and Health Care Expansion Fund and 25% shall be deposited in the General Fund of the District of Columbia.

(f) For the purposes of this section, the term, “health maintenance organization” shall include prepaid health plans.

Legislative History

Apr. 9, 1997, D.C. Law 11-235, § 4a; as added Aug. 16, 2008, D.C. Law 17-219, § 5054, 55 DCR 7598; Feb. 4, 2010, D.C. Law 18-104, § 4(b), 56 DCR 9182; Sept. 24, 2010, D.C. Law 18-223, § 5022, 57 DCR 6242