Texas 2021 - 87th Regular

Texas House Bill HB1445 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	H.B. No. 1445
	1	+	By: Oliverson, Meyer, Allison H.B. No. 1445
	2	+	(Senate Sponsor - Nichols)
	3	+	(In the Senate - Received from the House April 8, 2021;
	4	+	April 8, 2021, read first time and referred to Committee on
	5	+	Finance; April 13, 2021, reported favorably by the following vote:
	6	+	Yeas 14, Nays 0; April 13, 2021, sent to printer.)
	7	+	Click here to see the committee vote
2	8
3	9
	10	+	A BILL TO BE ENTITLED
4	11		AN ACT
5	12		relating to the applicability of the sales and use tax to medical or
6	13		dental billing services.
7	14		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	15		SECTION 1. Section 151.0039(b), Tax Code, is amended to
9	16		read as follows:
10	17		(b) "Insurance service" does not include:
11	18		(1) insurance coverage for which a premium is paid or
12	19		commissions paid to insurance agents for the sale of insurance or
13	20		annuities;
14	21		(2) a service performed on behalf of an insured by a
15	22		person licensed under Chapter 4102, Insurance Code;
16	23		(3) a service performed by a certified public
17	24		accountancy firm, if less than one percent of the firm's total
18	25		revenue in the prior calendar year is from services in this state
19	26		that would otherwise constitute insurance service under Subsection
20	27		(a); [or]
21	28		(4) a service performed on behalf of a certified
22	29		public accountancy firm by an owner of the firm or a member of the
23	30		firm's affiliated group, if less than one percent of the owner's or
24	31		member's total revenue in the prior calendar year is from services
25	32		in this state that would otherwise constitute insurance service
26	33		under Subsection (a); or
27	34		(5) a medical or dental billing service performed
28	35		before the original submission of:
29	36		(A) a medical or dental insurance claim related
30	37		to health or dental coverage; or
31	38		(B) a claim related to health or dental coverage
32	39		made to a medical assistance program funded by the federal
33	40		government, a state government, or both.
34	41		SECTION 2. Section 151.0039(c), Tax Code, is amended by
35	42		adding Subdivision (3) to read as follows:
36	43		(3) "Medical or dental billing service" means
37	44		assigning codes for the preparation of a medical or dental claim,
38	45		verifying medical or dental insurance eligibility, preparing a
39	46		medical or dental claim form for filing, and filing a medical or
40	47		dental claim.
41	48		SECTION 3. The change in law made by this Act does not
42	49		affect tax liability accruing before the effective date of this
43	50		Act. That liability continues in effect as if this Act had not been
44	51		enacted, and the former law is continued in effect for the
45	52		collection of taxes due and for civil and criminal enforcement of
46	53		the liability for those taxes.
47	54		SECTION 4. This Act takes effect January 1, 2022.
48		-	______________________________ ______________________________
49		-	President of the Senate Speaker of the House
50		-	I certify that H.B. No. 1445 was passed by the House on April
51		-	7, 2021, by the following vote: Yeas 147, Nays 0, 1 present, not
52		-	voting.
53		-	______________________________
54		-	Chief Clerk of the House
55		-	I certify that H.B. No. 1445 was passed by the Senate on April
56		-	19, 2021, by the following vote: Yeas 31, Nays 0.
57		-	______________________________
58		-	Secretary of the Senate
59		-	APPROVED: _____________________
60		-	Date
61		-	_____________________
62		-	Governor
	55	+	* * * * *