220 
insurance retaliatory taxes or other similar taxes, and 
shall be entitled to all applicable tax credits, deductions, 
and offsets provided under State law, as well as all policy-
holder surcharge provisions under State law, to the same 
extent and in the same manner as an insurer licensed to 
do business in such State and chartered in the State where 
the national insurer is considered domiciled under sub-
section (c) or (d), except that, such national insurer shall 
not be subject to— 
(1) any additional taxes, assessments, and 
charges imposed by such State (or local government) 
by reason of the failure of the national insurer to be 
licensed or otherwise authorized to conduct business 
or write or sell insurance policies, by such State; or 
(2) special assessments and charges that fund 
services that the State does not provide with respect 
to the national insurer. 
(b) EXCEPTION.—No State shall have power to im-
pose an insurance retaliatory tax on any national insurer, 
unless— 
(1) for any tax purpose for which State of 
domicile is relevant, every national insurer is treated 
by such State as domiciled in the State designated 
by each national insurer under subsection (c); and 
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221 
(2) the insurance retaliatory tax is imposed by 
such State on every national insurer to the same ex-
tent and in the same manner as it is imposed on 
every insurer chartered in the State where the na-
tional insurer is considered domiciled under sub-
section (c). 
(c) DESIGNATION OF DOMICILE.— 
(1) IN GENERAL.—A national insurer may des-
ignate, as its State of domicile, by filing such des-
ignation in writing with the Commissioner— 
(A) the State in which the national insur-
er’s principal place of business in the United 
States is located; or 
(B) in the case of an insurer that has con-
verted from a State insurer to a national in-
surer under this Act, the State in which such 
insurer was domiciled immediately before such 
conversion. 
(2) NO DESIGNATION BY NATIONAL INSURER.— 
If a national insurer does not make a designation of 
a State of domicile under this subsection, the na-
tional insurer shall be deemed to have designated as 
its State of domicile the State in which its principal 
place of business in the United States is located. 
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222 
(d) CHANGE IN DOMICILE.—A national insurer may 
change its State of domicile, with the approval of the Com-
missioner, to any other State meeting the requirements 
under subsection (c). 
(e) STATUS OF NATIONAL INSURER.—For purposes 
of State taxation, a national insurer— 
(1) shall not be considered a department, agen-
cy, or instrumentality of the Federal Government; 
and 
(2) except as provided in this section, a national 
insurer shall not be exempt from any State tax or 
subject to a lesser burden of any State tax, solely by 
reason of its status as a national insurer under this 
Act. 
SEC. 1252. STATE TAXATION OF NATIONAL AGENCIES. 
(a) STATE TAXATION RULE.—A national agency 
shall be subject to all taxes imposed under any applicable 
provision of State law, to the same extent and in the same 
manner as an agency chartered in the State in which the 
national agency is considered domiciled pursuant to sub-
section (b). 
(b) STATE OF DOMICILE.—For purposes of this sec-
tion, the State of domicile of a national agency shall be 
deemed to be the State in which the principal place of 
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business of the national agency in the United States is 
located. 
(c) STATUS OF NATIONAL AGENCY.—For purposes 
of State taxation, a national agency shall not— 
(1) be considered to be a department, agency, 
or instrumentality of the Federal Government; and 
(2) except as provided in this section, be ex-
empt from any State tax or subject to a lesser bur-
den of any State tax, solely by reason of its status 
as a national agency under this Act. 
SEC. 1253. STATE TAXATION OF NON-ADMITTED AND SUR-
PLUS LINES INSURANCE. 
(a) IN GENERAL.—No State, other than the State in 
which an insured maintains its principal place of business 
or, in the case of an individual, maintains a principal resi-
dence, may require any Premium Tax for Non-Admitted 
Insurance or Surplus Lines Insurance. 
(b) DEFINITION.—For purposes of this section, the 
term ‘‘Premium Tax for Non-Admitted or Surplus Lines 
Insurance’’ means any tax, fee, assessment, or other 
charge imposed by a State on an insured, either directly 
or through a producer that is based upon any payment 
made as consideration for Non-Admitted Insurance or 
Surplus Lines Insurance, and any other compensation 
given in consideration for a contract of insurance. 
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TITLE 
III—INSURANCE 
PRO-
DUCERS AND OTHER INSUR-
ANCE SERVICING PERSONS 
SEC. 1301. FEDERAL LICENSING OF INSURANCE PRO-
DUCERS. 
(a) COMMISSION AUTHORITY.—The Commissioner— 
(1) shall have authority to issue Federal pro-
ducer licenses; and 
(2) shall, by regulation— 
(A) define the line or lines of insurance for 
which a person may obtain a Federal producer 
license, which shall include surplus lines of in-
surance or non-admitted insurance; and 
(B) specify educational and examination 
requirements for persons seeking a Federal pro-
ducer license, other than national agencies that 
are subject to chartering criteria under section 
1201. 
(b) NATIONAL AGENCIES.—The Commissioner shall 
issue a Federal producer license to a national agency upon 
the issuance of a charter certificate to such Agency pursu-
ant to section 1201. 
(c) AUTHORITY OF PERSON HOLDING A FEDERAL 
PRODUCER LICENSE.—A Federal producer license issued 
under this section authorizes the person to sell, solicit, or 
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