Among the more than two-hundred new laws set to take effect next year, some large companies headquartered in Illinois will pay a higher tax on insurance. A law placing a three-and-a-half to four-point-six percent premium tax on what’s called captive insurance passed the general assembly and was signed earlier this year.
http://illinoisreview.typepad.com/illinoisreview/2014/12/businesses-to-pay-more-for-captive-insurance-exchanges.html