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AL HB275

Bill

Status

Introduced

2/23/2016

Primary Sponsor

Ronald Johnson

Click for details

Origin

House of Representatives

Regular Session 2016

AI Summary

HB275 Summary

  • Qualified home health care, hospice agencies, and durable medical equipment providers must purchase municipal or county business licenses only where they maintain headquarters or branch offices within the state.

  • Health care employees and agents of qualified providers are exempt from purchasing business licenses in municipalities or counties merely because they visit patients or deliver equipment/supplies in those jurisdictions.

  • Qualified providers offering services or products reimbursed by Medicare, Medicaid, or health benefit plans are not required to purchase county or municipal licenses except where their headquarters or branch offices are located.

  • "Qualified provider" is defined as an entity licensed by the Alabama Board of Home Medical Equipment, the Alabama State Board of Prosthetists and Orthotists, or holding a certificate of need from the State Health Planning and Development Agency.

  • The act becomes effective immediately upon passage and approval by the Governor.

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 11-51-90.4 added

Taxation

Last Action

Read for the first time and referred to the House of Representatives committee on Health

2/23/2016

Committee Referrals

Health2/23/2016

Full Bill Text

No bill text available