Loading chat...
AL HB275
Bill
Status
2/23/2016
Primary Sponsor
Ronald Johnson
Click for details
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