Texas 2017 - 85th Regular

Texas House Bill HB725 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	85R4587 GRM-D
2	2	By: Bohac H.B. No. 725
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the exclusion from total revenue of certain payments
8	8	received by health care providers for purposes of computing the
9	9	franchise tax.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 171.1011(n), Tax Code, is amended to
12	12	read as follows:
13	13	(n) A [Except as provided by Subsection (o), a] taxable
14	14	entity that is a health care provider shall exclude from its total
15	15	revenue:
16	16	(1) to the extent included under Subsection (c)(1)(A),
17	17	(c)(2)(A), or (c)(3), the total amount of payments the health care
18	18	provider received:
19	19	(A) under the Medicaid program, Medicare
20	20	program, Indigent Health Care and Treatment Act (Chapter 61, Health
21	21	and Safety Code), and Children's Health Insurance Program (CHIP);
22	22	(B) for professional services provided in
23	23	relation to a workers' compensation claim under Title 5, Labor
24	24	Code; and
25	25	(C) for professional services provided to a
26	26	beneficiary rendered under the TRICARE military health system; and
27	27	(2) the actual cost to the health care provider for any
28	28	uncompensated care provided, but only if the provider maintains
29	29	records of the uncompensated care for auditing purposes and, if the
30	30	provider later receives payment for all or part of that care, the
31	31	provider adjusts the amount excluded for the tax year in which the
32	32	payment is received.
33	33	SECTION 2. Section 171.1011(o), Tax Code, is repealed.
34	34	SECTION 3. This Act applies only to a report originally due
35	35	on or after the effective date of this Act.
36	36	SECTION 4. This Act takes effect January 1, 2018.