Frequently Asked Questions on State Adoption of the Health Insurer Fee
 Colorado also has a law that allows a state fee to be triggered in certain circumstances, but it’s unclear if that will apply in 2021.
 States can get a rough estimate of the potential revenue raised by type of insurance by looking at Table 10 here: https://health.oliverwyman.com/content/dam/oliver-wyman/blog/hls/featured-images/August18/Insurer-Fees-Report-2018.pdf.
 Maryland’s fee was reduced to 1 percent in 2021 and beyond.
 Disallowing the deduction likely increases premiums, if insurers price to compensate for both the fee and the tax paid on the fee. If states enacted a deductible tax instead of a fee, they may be able to maintain the full federal fee and still see a small rate reduction.