Roadrunner Capitol Reports
Legislation Detail

HB 93 MEDICAID HOME MODIFICATION GROSS RECEIPTS

Rep Kathleen M Cates

Actions: HPREF [2] HHHC/HTRC-HHHC

Scheduled: Not Scheduled

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Summary:
 House Bill 93 (HB 93) creates a Gross Receipts Tax deduction for the installation of safety equipment or modifications to homes of Medicaid recipients. 
Legislation Overview:
 House Bill 93 (HB 93) permits a Gross Receipts Tax deduction for eligible providers that install equipment or modifications for safety improvements to homes of Medicaid recipients.

An eligible provider is a provider who meets Medical Assistance Division (MAD), the state’s Medicaid administrator, requirements to provide environmental modifications.

HB 93 has a delayed repeal date of the deduction. Receipts prior to July 1, 2034, for modification services reimbursed by the MAD may be deducted. 

The effective date of HB 93 is July 1, 2024.