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IA SF2464

Bill

Status

Introduced

3/4/2026

Primary Sponsor

Appropriations

Click for details

Origin

Senate

91st General Assembly

AI Summary

  • Reduces the health care-related tax rate on health maintenance organizations (HMOs) from 3.5% to 0.95% of taxable funds, effective October 1, 2026, with the lower rate continuing for 2027 and subsequent years.
  • Creates a new Chapter 432B establishing the health care-related tax framework for HMOs, replacing the previous premium tax structure under Section 432.1B.
  • Establishes that taxable funds include payments received by HMOs for health care services and payments made to providers, but excludes federal Medicare payments.
  • Deposits all collected HMO taxes into the Health Care Tax Fund under the Department of Health and Human Services, which administers the medical assistance (Medicaid) program.
  • Includes transfers from the taxpayer relief fund and supplemental appropriations to the Department of Health and Human Services, with retroactive applicability provisions.

Legislative Description

A bill for an act relating to state finances by modifying the taxes imposed on health maintenance organizations, making transfers from the taxpayer relief fund, making and supplementing appropriations to the department of health and human services, and including effective date, contingent effective date, and retroactive applicability provisions.(Formerly SSB 3182.)

Last Action

Committee report, recommending passage. S.J. 562.

3/12/2026

Committee Referrals

Ways and Means3/5/2026
Appropriations3/4/2026

Full Bill Text

No bill text available