Taxes, Exemption and Credits - As introduced, changes the date, from March 19 to March 18, 1991, of authorization for an insurance company affiliate to be considered eligible for a tax credit based on the affiliate's reinsurance agreement with an insurance company, in which the tax imposed on gross premiums is allocated from the ceding company to the reinsuring company and allows the reinsuring company to use the premium tax liability as a tax credit. - Amends TCA Title 56 and Title 67.