SB 36 HEALTH CARE SERVICES GROSS RECEIPTS

Sen Mark Moores

Actions: [1] SCC/STBTC/SFC-SCC

Scheduled: Not Scheduled

 Senate Bill 36 (SB 36) requires certain receipts for services provided by health care practitioners that are deductible from Gross Receipts Tax to be within the scope of practice of the provider.  

 Senate Bill 36 (SB 36) allows receipts for services provided by health care practitioners to be deducted from Gross Receipts Tax (GRT) only if the service is within the scope of the health provider’s practice. 

The bill defines copayment as a fixed dollar amount that an insurer or managed care health plan requires an insured or enrollee to pay for receiving medical services.

SB 36 does not have an effective date. If passed and signed into law, the assumed effective date is 90 days after the end of the session, May 15.
 

 Currently, health providers can deduct fee-for-service payments for all services.