Pennsylvania Consolidated Statutes

40 Pa. Cons. Stat. § 6103 (2026)

  Exemptions applicable to certified hospital plan corporations.

✓ current as of May 2026
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§ 6103.  Exemptions applicable to certified hospital plan corporations.

(a)  General insurance laws.--A hospital plan corporation holding a certificate of authority under this chapter shall not be subject to the laws of this Commonwealth now in force relating to the business of insurance, and no statute hereafter enacted relating to the business of insurance shall apply to such a corporation unless such statute shall specifically refer and apply to a corporation subject to this chapter.

(b)  Tax laws.--Every hospital plan corporation holding a certificate of authority under this chapter is hereby declared to be a charitable and benevolent institution, and all its funds and investments shall be exempt from taxation by the Commonwealth and its political subdivisions.

Notes of Decisions
Cited in 5 cases, 1974–2013 · leading case: Capital Bluecross v. Pennsylvania Ins. Dep't, 937 A.2d 552 (Pa. Commw. Ct. 2007).
Capital Bluecross v. Pennsylvania Ins. Dep't, 937 A.2d 552 (Pa. Commw. Ct. 2007). · cites it 2× “40 Pa.C.S. § 6103, titled "Exemptions applicable to certified hospital plan corporations,” provides in part (with emphasis added): (a) General insurance laws.”
Wirth v. Aetna U.S. Healthcare, 904 A.2d 858 (Pa. 2006). “See 40 Pa.C.S. § 6103(a) (hospital plan corporations), 40 Pa.”
Comm'r, 122 T.C. 224 (1970). “As a result, by 1987, petitioner faced increased competition from *21 HMOs and from PPOs. From its organization in 1938 through the time of trial in March and April of 2003, petitioner has been exempt from Pennsylvania premium and Pennsylvania income taxes.”
Wooden v. Highmark, Inc., 32 Pa. D. & C.5th 377 (2013). “40 Pa. Cons. Stat. § 6103 (b). . Id. § 6307(b).”
Bd. of Assessment Appeals v. Hosp. Serv. Ass'n of Ne. Pennsylvania, Inc., 327 A.2d 883 (Pa. Commw. Ct. 1974). “” Substantially the same provision is contained in Section 6103(b) of the Health Plan Corporations Act, 40 Pa. C.S. §6103 (b). Appellee acquired a 10-story home office building in Wilkes-Barre, Pennsylvania, on November 1, 1960, at a cost of $324,607.”
— 40 Pa. Cons. Stat. § 6103(a) — 2 cases
Capital Bluecross v. Pennsylvania Ins. Dep't, 937 A.2d 552 (Pa. Commw. Ct. 2007). “40 Pa.C.S. § 6103, titled "Exemptions applicable to certified hospital plan corporations,” provides in part (with emphasis added): (a) General insurance laws.”
Wirth v. Aetna U.S. Healthcare, 904 A.2d 858 (Pa. 2006). “See 40 Pa.C.S. § 6103(a) (hospital plan corporations), 40 Pa.”
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