{
  "id": "RL33060",
  "type": "CRS Report",
  "typeId": "REPORT",
  "number": "RL33060",
  "active": false,
  "source": "University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc821544/",
      "id": "RL33060_2008Jun05",
      "date": "2008-06-05",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Tax Deductions for Catastrophic Risk Insurance Reserves: Explanation and Economic Analysis",
      "summary": "According to the Insurance Services Office, Inc., (ISO), the property/casualty (p/c) insurance industry paid $62.2 billion in catastrophe losses from 24 disasters and more than 4.4 million claims in 2005, making 2005 the most costly year for catastrophe losses. This report begins by providing some background on the market for catastrophe insurance. It continues by describing the proposal for tax-deductible reserve accounts as set forth in H.R. 164/S. 926 of the 110th Congress, and concludes by providing an economic analysis of the plan.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20080605_RL33060_dfbb9b0d982d05ccc8f7bab8df101a53580bccc7.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20080605_RL33060_dfbb9b0d982d05ccc8f7bab8df101a53580bccc7.html",
          "source": "pymupdf"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "Tax deductions",
          "name": "Tax deductions"
        },
        {
          "source": "LIV",
          "id": "Disasters",
          "name": "Disasters"
        },
        {
          "source": "LIV",
          "id": "Disaster insurance",
          "name": "Disaster insurance"
        }
      ]
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metacrs7802/",
      "id": "RL33060 2005-09-02",
      "date": "2005-09-02",
      "retrieved": "2005-11-18T11:21:02",
      "title": "Tax Deductions for Catastrophic Risk Insurance Reserves: Explanation and Economic Analysis",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20050902_RL33060_c028452cc1b6d0ff8ccde4ef534b59e14cdf7046.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20050902_RL33060_c028452cc1b6d0ff8ccde4ef534b59e14cdf7046.html",
          "source": "pymupdf"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Finance",
          "name": "Finance"
        },
        {
          "source": "LIV",
          "id": "Tax deductions",
          "name": "Tax deductions"
        },
        {
          "source": "LIV",
          "id": "Disaster insurance",
          "name": "Disaster insurance"
        },
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "Emergency management",
          "name": "Emergency management"
        }
      ]
    }
  ],
  "topics": [
    "Economic Policy",
    "Industry and Trade",
    "Intelligence and National Security"
  ]
}