H.B. No. 1445
AN ACT
relating to the applicability of the sales and use tax to medical or
dental billing services.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.0039(b), Tax Code, is amended to
read as follows:
(b) "Insurance service" does not include:
(1) insurance coverage for which a premium is paid or
commissions paid to insurance agents for the sale of insurance or
annuities;
(2) a service performed on behalf of an insured by a
person licensed under Chapter 4102, Insurance Code;
(3) a service performed by a certified public
accountancy firm, if less than one percent of the firm's total
revenue in the prior calendar year is from services in this state
that would otherwise constitute insurance service under Subsection
(a); [or]
(4) a service performed on behalf of a certified
public accountancy firm by an owner of the firm or a member of the
firm's affiliated group, if less than one percent of the owner's or
member's total revenue in the prior calendar year is from services
in this state that would otherwise constitute insurance service
under Subsection (a); or
(5) a medical or dental billing service performed
before the original submission of:
(A) a medical or dental insurance claim related
to health or dental coverage; or
(B) a claim related to health or dental coverage
made to a medical assistance program funded by the federal
government, a state government, or both.
SECTION 2. Section 151.0039(c), Tax Code, is amended by
adding Subdivision (3) to read as follows:
(3) "Medical or dental billing service" means
assigning codes for the preparation of a medical or dental claim,
verifying medical or dental insurance eligibility, preparing a
medical or dental claim form for filing, and filing a medical or
dental claim.
SECTION 3. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 4. This Act takes effect January 1, 2022.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 1445 was passed by the House on April
7, 2021, by the following vote: Yeas 147, Nays 0, 1 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 1445 was passed by the Senate on April
19, 2021, by the following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor