LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION Revision 1 April 9, 2021 TO: Honorable Jane Nelson, Chair, House Committee on Finance FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB1445 by Oliverson (Relating to the applicability of the sales and use tax to medical or dental billing services.), As Engrossed No fiscal implication to the State is anticipated. The bill would amend Chapter 151 of the Tax Code, relating to sales and use taxation of insurance services.Section 151.0039 would be amended to provide that a medical or dental billing service performed prior to the original submission of an insurance claim is not a taxable insurance service.Medical or dental billing service would be defined as assigning codes for medical or dental claims, verifying medical or dental insurance eligibility, preparing medical or dental claim forms, and filing medical or dental claims.The bill would codify current Comptroller policy and therefore would have no revenue impact to the state or units of local government.The bill would take effect January 1, 2022. Local Government ImpactNo fiscal implication to units of local government is anticipated. Source Agencies: b > td > 304 Comptroller of Public Accounts LBB Staff: b > td > JMc, KK, SD
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION
Revision 1
April 9, 2021
Revision 1
Revision 1
TO: Honorable Jane Nelson, Chair, House Committee on Finance FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB1445 by Oliverson (Relating to the applicability of the sales and use tax to medical or dental billing services.), As Engrossed
TO: Honorable Jane Nelson, Chair, House Committee on Finance
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: HB1445 by Oliverson (Relating to the applicability of the sales and use tax to medical or dental billing services.), As Engrossed
Honorable Jane Nelson, Chair, House Committee on Finance
Honorable Jane Nelson, Chair, House Committee on Finance
Jerry McGinty, Director, Legislative Budget Board
Jerry McGinty, Director, Legislative Budget Board
HB1445 by Oliverson (Relating to the applicability of the sales and use tax to medical or dental billing services.), As Engrossed
HB1445 by Oliverson (Relating to the applicability of the sales and use tax to medical or dental billing services.), As Engrossed
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Chapter 151 of the Tax Code, relating to sales and use taxation of insurance services.Section 151.0039 would be amended to provide that a medical or dental billing service performed prior to the original submission of an insurance claim is not a taxable insurance service.Medical or dental billing service would be defined as assigning codes for medical or dental claims, verifying medical or dental insurance eligibility, preparing medical or dental claim forms, and filing medical or dental claims.The bill would codify current Comptroller policy and therefore would have no revenue impact to the state or units of local government.The bill would take effect January 1, 2022.
Local Government Impact
No fiscal implication to units of local government is anticipated.
Source Agencies: b > td > 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: b > td > JMc, KK, SD
JMc, KK, SD