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AL HB441
Bill
Status
4/4/2017
Primary Sponsor
Ronald Johnson
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AI Summary
HB441 Summary
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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.
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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.
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Applies exemptions to services and products reimbursed by Medicare, Medicaid, health benefit plans, health insurance, workers' compensation, or similar third-party payers.
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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.
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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