Louisiana 2023 Regular Session

Louisiana House Bill HB629

Introduced
4/19/23  
Introduced
4/19/23  
Refer
4/20/23  
Refer
4/20/23  
Report Pass
5/8/23  
Report Pass
5/8/23  
Engrossed
5/17/23  
Engrossed
5/17/23  
Refer
5/18/23  
Refer
5/18/23  
Report Pass
5/22/23  
Report Pass
5/22/23  
Enrolled
6/7/23  
Enrolled
6/7/23  
Chaptered
6/14/23  
Passed
6/14/23  

Caption

Exempts from local sales and use taxes certain prescription drugs administered by topical system in medical clinics (EN DECREASE LF RV See Note)

Impact

The enactment of HB 629 is expected to positively affect healthcare accessibility, particularly by reducing the financial burden on patients requiring specific medications. By exempting local sales and use taxes for these essential medical supplies, the bill aims to enhance the affordability of treatments for conditions that significantly impact quality of life. Additionally, it may encourage more medical clinics to focus on administering these drugs if patients perceive potential savings on treatment costs.

Summary

House Bill 629 aims to amend the local sales and use tax code in Louisiana by providing an exemption for certain prescription drugs administered in medical clinics. Specifically, this bill allows a tax exemption for the procurement and administration of prescription drugs used exclusively for treatment by healthcare professionals in clinics that do not hold patients for more than 24 hours. This targets areas of medical treatment specifically related to neuropathic pain and age-related macular degeneration, two prevalent conditions that require ongoing management and care.

Sentiment

Overall, the sentiment around HB 629 appears to be largely positive, particularly among those advocating for healthcare affordability and access. The bill received an overwhelmingly favorable response in voting, with a near-unanimous approval from legislators, indicating strong bipartisan support. However, there may be minor concerns regarding the implications of varying local tax policies that could arise from the exemption, although these points did not visibly dominate discussions.

Contention

While the bill enjoys broad support, some points of contention may arise regarding local governments' ability to levy taxes in ways that could affect funding for local health initiatives. Critics have raised issues about potential long-term impacts on local tax revenues and whether such exemptions might lead to disparities in healthcare funding and resource allocation across different regions. However, these concerns did not prevent the bill from progressing through the legislative process, which suggests that the immediate focus on patient care and treatment affordability outweighs potential fiscal implications.

Companion Bills

No companion bills found.

Previously Filed As

LA SB129

Exempts certain infused or injected prescription drugs from local sales tax. (7/1/22) (EN DECREASE LF RV See Note)

LA HB249

Exempts prescription drugs and insulin from local sales and use taxes (EG DECREASE LF RV See Note)

LA HB403

Adds drugs prescribed for certain ocular conditions to the listing of prescription drugs exempt from local sales and use taxes (EN DECREASE LF RV See Note)

LA SB125

Exempts certain infused prescription drugs from local sales tax. (7/1/21) (EN DECREASE LF RV See Note)

LA HB107

Provides for a local sales and use tax exemption for the procurement or administration of certain prescription drugs (OR DECREASE LF RV See Note)

LA HB1404

Provides for a local sales and use tax exemption for the procurement or administration of certain prescription drugs (EG DECREASE LF RV See Note)

LA HB1203

Beginning Jan. 1, 2014, exempts prescription drugs and pharmacists services from local sales and use taxes (EG -$125,000,000 LF RV See Note)

LA HB606

Exempts prescription drugs and insulin from local sales and use taxes (EG DECREASE LF RV See Note)

LA HB375

Exemption for certain ophthalmic drugs administered in a physician's office (OR DECREASE LF RV See Note)

LA SB272

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)

Similar Bills

No similar bills found.