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AL SB306

Bill

Status

Enrolled

5/4/2016

Primary Sponsor

Robert Ward

Click for details

Origin

Senate

Regular Session 2016

AI Summary

  • Qualified home health care agencies, hospice agencies, and durable medical equipment providers cannot be required to purchase business licenses in Class 7 or Class 8 municipalities or counties unless they maintain headquarters or a branch office there.

  • Health care employees and agents of qualified providers are exempt from business license requirements in Class 7 or Class 8 municipalities merely for visiting patients at their residences or health care facilities located in those jurisdictions.

  • Qualified providers cannot be required to purchase licenses for delivering equipment or supplies within a Class 7 or Class 8 municipality or county unless they maintain a physical office location there.

  • Exemption applies only to services or products reimbursed by Medicare, Medicaid, health benefit plans, health insurance, workers' compensation, or similar third-party payers.

  • The bill adds Section 11-51-90.4 to the Alabama Code and takes effect 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 11-51-90.4 added

Taxation

Last Action

Forwarded to Governor on May 4, 2016 at 11:59 p.m. on May 4, 2016

5/4/2016

Committee Referrals

Health4/13/2016
Judiciary3/1/2016

Full Bill Text

No bill text available