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By Andrew ApplebyIllinois enacted a direct placement tax on non-admitted insurance in 2014. However, there is a strong movement in Illinois to repeal or narrow the tax. Tennessee has now legislatively expanded its direct placement tax on non-admitted insurance, falling in line with many other states, including Illinois. Previously, Tennessee imposed a direct placement tax only on limited lines of insurance (such as marine insurance). Many states are now focusing on direct placement taxes after the Nonadmitted and Reinsurance Reform Act (NRRA) altered the tax landscape. The NRRA, part of the Dodd-Frank legislation, mandates that only an insured’s home state may impose tax on premiums paid for non-admitted insurance. Tenn. SB 82, amending Tenn. Code Ann. § 56-2-411.