House Bill 25B-1004, enacted in 2025, authorized the department of the treasury (department) to sell insurance premium tax credits (tax credits) to insurance companies that incur state premium tax liability. The bill allows the department, following the department's application process for insurance companies to purchase tax credits from the department, to sell tax credits to other entities that contract with the department. An entity that contracts with the department to purchase tax credits may transfer the tax credits once to an insurance company. The insurance company is not permitted to further transfer the tax credits following the transfer to the insurance company.(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)