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AL HB441

Bill

Status

Introduced

4/4/2017

Primary Sponsor

Ronald Johnson

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Origin

House of Representatives

Regular Session 2017

AI Summary

HB441 Summary

  • Exempts qualified home health care, hospice agencies, and durable medical equipment providers from municipal business license requirements unless they maintain headquarters or a branch office in the municipality or generate $75,000 or more in gross annual receipts there.

  • Prohibits municipalities from requiring health care employees or representatives of qualified providers to purchase business licenses merely because they visit patients or deliver equipment and supplies within the municipality.

  • Applies exemptions to services and products reimbursed by Medicare, Medicaid, health benefit plans, health insurance, workers' compensation, or similar third-party payers.

  • Defines "qualified provider" as entities licensed by the Alabama Board of Home Medical Equipment or Alabama State Board of Prosthetists and Orthotists, or holding a certificate of need from the State Health Planning and Development Agency.

  • Becomes effective immediately upon passage and gubernatorial approval.

Legislative Description

Municipality, 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

Indefinitely Postponed

5/17/2017

Committee Referrals

County and Municipal Government4/4/2017

Full Bill Text

No bill text available