Pennsylvania Consolidated Statutes

40 Pa. Cons. Stat. § 6307 (2026)

  Exemptions applicable to certificated professional health service corporations.

✓ current as of May 2026
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§ 6307.  Exemptions applicable to certificated professional health service corporations.

(a)  General insurance laws.--A professional health service corporation shall be subject to regulation and supervision by the Department of Health and the Insurance Department under this chapter. A professional health service 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 professional health service corporation holding a certificate of authority under this chapter is hereby declared to be a charitable and benevolent institution, and all its income, funds, investments and property shall be exempt from all taxation by the Commonwealth or its political subdivisions.

Notes of Decisions
Cited in 5 cases, 1983–2007 · 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). “40 Pa.C.S. § 6307, titled "Exemptions applicable to certificated professional health service corporations,” provides in part (with emphasis added): la) General insurance laws.”
Pennsylvania Dental Ass'n v. Commonwealth, Dep't of Health, 461 A.2d 329 (Pa. Commw. Ct. 1983). “Authority or DOH To Review Regulation Professional health service corporations are subject to the regulation and supervision of the DOH by virtue of 40 Pa. C. S. §6307. DOH must approve such regulations as a health service corporation may propose to adopt which bear upon the…”
Wirth v. Aetna U.S. Healthcare, 904 A.2d 858 (Pa. 2006). “§ 6103(a) (hospital plan corporations), 40 Pa.C.S. § 6307 (professional health service corporations).”
Pennsylvania Dental Ass'n v. Commonwealth, 560 A.2d 870 (Pa. Commw. Ct. 1989). “Section 6307 of the Insurance Code, 40 Pa. C.S. § 6307, concerns the relationship between professional health service corporations and the insurance laws: § 6307.”
Pennsylvania Blue Shield v. Commonwealth, 520 A.2d 92 (Pa. Commw. Ct. 1987). “Section 6307(a) of the Non-Discriminatory Re-Imbursement Act of 1971, 40 Pa. C. S. §6307(a).”
— 40 Pa. Cons. Stat. § 6307(a) — 1 case
Pennsylvania Blue Shield v. Commonwealth, 520 A.2d 92 (Pa. Commw. Ct. 1987). “Section 6307(a) of the Non-Discriminatory Re-Imbursement Act of 1971, 40 Pa. C. S. §6307(a).”
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