Louisiana Senate Bill SB272

Louisiana 2015 Regular Session

• Introduced: 4/14/15
• Refer: 4/14/15
• Report Pass: 5/11/15
• Engrossed: 5/14/15
• Refer: 5/18/15
• Report Pass: 5/26/15
• Enrolled: 6/11/15
• Chaptered: 7/1/15
• Passed: 7/1/15

Caption

Exempts from local sales tax prosthetic devices prescribed by physicians for personal consumption or use, when the patient is covered by Medicaid or a Medicaid program administered by a third party on behalf of the state. (7/1/15) (EN DECREASE LF RV See Note)

Impact

The implications of SB 272 on state laws include modifications to existing tax regulations to ensure that local sales taxes do not apply to specific medical necessities. This legislative change is expected to enhance access to necessary prosthetic devices for those in need, thereby potentially improving their quality of life. The adjustment will also reflect a recognition of the financial burdens faced by individuals reliant on Medicaid, aligning financial policies with broader health care accessibility goals.

Summary

Senate Bill 272 aims to exempt certain prosthetic devices from local sales tax when prescribed by a physician and purchased by individuals who are covered by the state of Louisiana Medicaid or a Medicaid program administered by a third party. This exemption targets prosthetic devices used for personal consumption or use, thus providing financial relief to eligible patients who require these essential medical aids. The bill specifically addresses prosthetics, which is a significant concern for individuals living with disabilities or health conditions requiring such devices.

Sentiment

The sentiment surrounding SB 272 appears to be largely positive, particularly among healthcare advocates and legislators who recognize the importance of ensuring access to care for vulnerable populations. The discussions leading up to the vote showed a consensus on the merit of supporting individuals who rely on medical devices for everyday functionality. However, some concerns may arise regarding the impact on local tax revenue due to the exemptions granted under this bill.

Contention

While SB 272 overwhelmingly passed with no recorded opposition during its Senate vote, debates about tax policy often prompt discussions about fiscal responsibility and the implications of tax exemptions on local government budgets. Stakeholders may differ on the long-term sustainability of revenue streams when essential items are exempted, emphasizing the need for carefully balancing fiscal measures with the needs of the population.