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28	28	STATE OF OKLAHOMA
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30	30	2nd Session of the 58th Legislature (2022)
31	31
32	32	HOUSE BILL 3334 By: Fugate
33	33
34	34
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38	38	AS INTRODUCED
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40	40	An Act relating to Medicaid funding; defining terms;
41	41	imposing duty on Oklahoma Health Care Authority;
42	42	requiring computation of assessment amount by certain
43	43	employers; requiring remittance of assessment to
44	44	Oklahoma Tax Commission; providing for report due
45	45	date; providing for interest and penalty for
46	46	delinquent payments; providing for enforcement
47	47	methods; requiring transfer of funds by Oklaho ma Tax
48	48	Commission to the Oklahoma Health Care Authority;
49	49	providing for expenditure of funds; providing for
50	50	codification; providing an effecti ve date; and
51	51	declaring an emergency.
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58	58	BE IT ENACTED BY THE PEOPL E OF THE STATE OF OKLAHOMA:
59	59	SECTION 1. NEW LAW A new section of law to be codified
60	60	in the Oklahoma Statutes as Section 750001 of Title 68, unless there
61	61	is created a duplication in numbering, reads as follows:
62	62	A. As used in this section:
63	63	1. "Assessment" means the amount required to be paid by an
64	64	employer to the Oklahoma Ta x Commission representing the state share
65	65	of Medicaid program costs for an employee as defined b y this act;
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92	92	2. "Employee" means any person eighteen (18) years of age or
93	93	older to whom wages subject to f ederal or state withhol ding tax are
94	94	paid by an employer for services performed on behalf of and which
95	95	benefit the employer;
96	96	3. "Employer" means any corporation, partnership, limited
97	97	partnership, limited liability limited partnershi p, limited
98	98	liability company, or other lawfully recognized business entity
99	99	doing business in th e state, but not having its head quarters or
100	100	principal place of business within the state and paying wages to at
101	101	least twenty-five (25) employees, and which pays wages to one or
102	102	more employees in an amount that causes the employee to qualify for
103	103	participation in the Medicaid program;
104	104	4. "Medicaid-eligible employee" means a person employed by an
105	105	employer who, for any applicable period of time that the employer is
106	106	subject to assessment pur suant to the provisions of this act,
107	107	qualifies for any form of assistance in a Medicaid progra m managed
108	108	or offered by the State of Oklahoma or any of its agencies,
109	109	departments, commissions, or other units of state or local
110	110	government;
111	111	5. "Per capita Medicaid cost" means the amount determined
112	112	annually by the Oklahoma He alth Care Authority representing the
113	113	total cost for the State of Oklahoma to administ er its Medicaid
114	114	program divided by a population of persons, to be determined by the
115	115	Oklahoma Health Care Authority, fairly representing the number of
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142	142	adult persons who qualify for Medic aid for the applicable calendar
143	143	year based on the best informati on available to the Authority at the
144	144	time the Authority is required to communicat e the per capita
145	145	Medicaid cost amount to employers as required by this act;
146	146	B. An employer shall not be subject to an assessment pursuant
147	147	to the provisions of this act until a period of one hundred eighty
148	148	(180) days from the date of its first business operations within the
149	149	state or with respect to a business conducting operations within the
150	150	state prior to the effective date of this act within one hundred
151	151	eighty (180) days from the effective date of this act.
152	152	C. An employer subject to the provisions of this act shall be
153	153	liable for the amount of the state portion of Medicaid expense with
154	154	respect to a Medicaid-eligible employee.
155	155	D. The Oklahoma Health Care Authority shall determine a per
156	156	capita cost for the state Medicaid program for each fiscal year and
157	157	shall publish the per capita cost f igure on the Oklahoma Health Care
158	158	Authority website so that it is readily acce ssible to employers.
159	159	Such per capita cost figures shall be released not later than
160	160	January 31 each year and shall govern the computation of the
161	161	assessment imposed pursu ant to the provisions of this ac t for the
162	162	entire calendar year.
163	163	E. The employer shall determine the total number of its
164	164	Medicaid-eligible employees each quarter and shall multiply the per
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191	191	capita cost dollar amount by the total number of its Medicaid-
192	192	eligible employees for such quarter .
193	193	F. The employer shall compute the amount of the Medicaid cost
194	194	share assessment and remit the required amount to the Oklahoma Tax
195	195	Commission no later than the tenth day following the end of each
196	196	calendar quarter with respect to all o f the Medicaid-eligible
197	197	employees.
198	198	G. If the full amount of the assessment is not remitted, the
199	199	Oklahoma Tax Commission shall make an assessment of the unpaid
200	200	amount, together with interest as provided by the Uniform Tax
201	201	Procedure Code and a penalty equal to ten percent (10%) of the
202	202	principal amount of the asse ssment and if not pai d within thirty
203	203	(30) days from the date of the assessment, the entire amount shall
204	204	become final and absolute. The Tax Commission may use any method
205	205	for collection of the unpaid assessment, interest, or penalty as
206	206	provided by law for the payment of a state tax liability.
207	207	H. The Tax Commission shall hold the assessment , together with
208	208	interest and penalty, in a clearing account established for such
209	209	purpose. Not later than ten (10) days after each quarterly
210	210	reporting and remittance date, the Tax Commission shall transmit the
211	211	balance in the clearing account to the Oklahoma Health Care
212	212	Authority.
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239	239	I. The Oklahoma Health Care Authority shall use the proceeds
240	240	from the assessment to offset the state share of M edicaid program
241	241	costs each fiscal ye ar.
242	242	SECTION 2. This act shall become effective July 1, 2022.
243	243	SECTION 3. It being immediately necessary for the preservation
244	244	of the public peace, health or safety, an emergency is hereby
245	245	declared to exist, by reason whereo f this act shall take effect and
246	246	be in full force from and after its passage and approval.
247	247
248	248	58-2-9578 MAH 01/19/22

Oklahoma 2022 Regular Session

Oklahoma House Bill HB3334 Compare Versions