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AL SB237
Bill
Status
3/17/2015
Primary Sponsor
J.T. Waggoner
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AI Summary
SB237 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 office and any branch offices they maintain in the state.
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Healthcare employees or agents of qualified home health care, hospice, or durable medical equipment providers are exempt from purchasing individual business licenses based solely on patient visits or equipment deliveries within a municipality or county.
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Defines "qualified" providers as corporations, limited liability companies, or nonprofit entities licensed by the Alabama Board of Home Medical Equipment or holding a certificate of need from the State Health Planning and Development Agency, or exempt from certificate of need requirements.
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Exempts these healthcare providers from municipal or county business license taxes and fees that would otherwise be triggered by service visits to patients at their residences or healthcare facilities, or by delivery of medical equipment or supplies.
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Act becomes effective immediately upon passage and gubernatorial approval.
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
Read for the first time and referred to the Senate committee on Health and Human Services
3/17/2015