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AL HB185
Bill
Status
5/19/2015
Primary Sponsor
Ronald Johnson
Click for details
AI Summary
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Qualified home health care, hospice agencies, and durable medical equipment providers must purchase municipal or county business licenses only for their headquarters and branch office locations within the state.
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Health care employees and agents of qualified agencies are not required to purchase individual business licenses merely because they visit patients or deliver equipment and supplies within a municipality or county.
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Qualified providers cannot be required to pay business license taxes or fees for services or products reimbursed by Medicare, Medicaid, or other third-party payers, except where they maintain headquarters or branch offices.
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"Qualified" providers must be licensed by the Alabama Board of Home Medical Equipment, Alabama State Board of Prosthetists and Orthotists, or hold a certificate of need from the State Health Planning and Development Agency.
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The act becomes effective immediately upon passage and approval by the Governor or upon otherwise becoming law.
Legislative Description
Municipality or county, business license tax, home health agency and hospice, tax due only where headquarters or branch office is located, tax not to be levied only because of delivery of service by employees, Sec 11-51-90.3 added
Taxation
Last Action
Engrossed
5/28/2015