| 1 | 1 | | 88R7292 RDS-F |
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| 2 | 2 | | By: Turner H.B. No. 2535 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the exclusion of certain medical services performed to |
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| 8 | 8 | | determine an appropriate level of workers' compensation benefits |
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| 9 | 9 | | from sales and use taxes. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 151.0039(b), Tax Code, is amended to |
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| 12 | 12 | | read as follows: |
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| 13 | 13 | | (b) "Insurance service" does not include: |
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| 14 | 14 | | (1) insurance coverage for which a premium is paid or |
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| 15 | 15 | | commissions paid to insurance agents for the sale of insurance or |
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| 16 | 16 | | annuities; |
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| 17 | 17 | | (2) a service performed on behalf of an insured by a |
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| 18 | 18 | | person licensed under Chapter 4102, Insurance Code; |
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| 19 | 19 | | (3) a service performed by a certified public |
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| 20 | 20 | | accountancy firm, if less than one percent of the firm's total |
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| 21 | 21 | | revenue in the prior calendar year is from services in this state |
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| 22 | 22 | | that would otherwise constitute insurance service under Subsection |
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| 23 | 23 | | (a); |
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| 24 | 24 | | (4) a service performed on behalf of a certified |
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| 25 | 25 | | public accountancy firm by an owner of the firm or a member of the |
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| 26 | 26 | | firm's affiliated group, if less than one percent of the owner's or |
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| 27 | 27 | | member's total revenue in the prior calendar year is from services |
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| 28 | 28 | | in this state that would otherwise constitute insurance service |
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| 29 | 29 | | under Subsection (a); [or] |
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| 30 | 30 | | (5) a medical or dental billing service performed |
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| 31 | 31 | | before the original submission of: |
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| 32 | 32 | | (A) a medical or dental insurance claim related |
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| 33 | 33 | | to health or dental coverage; or |
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| 34 | 34 | | (B) a claim related to health or dental coverage |
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| 35 | 35 | | made to a medical assistance program funded by the federal |
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| 36 | 36 | | government, a state government, or both; or |
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| 37 | 37 | | (6) a medical service performed to determine the |
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| 38 | 38 | | appropriate level of benefits under Subtitle A, Title 5, Labor |
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| 39 | 39 | | Code, including: |
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| 40 | 40 | | (A) a medical examination ordered by the |
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| 41 | 41 | | commissioner of workers' compensation under Section 408.004 or |
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| 42 | 42 | | 408.0041, Labor Code; |
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| 43 | 43 | | (B) a medical examination requested by an |
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| 44 | 44 | | insurance carrier or employee under Section 408.0041, Labor Code; |
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| 45 | 45 | | (C) a medical examination or test: |
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| 46 | 46 | | (i) performed by a health care provider |
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| 47 | 47 | | under a referral by another health care provider; and |
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| 48 | 48 | | (ii) related to a medical examination |
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| 49 | 49 | | described by Paragraph (A) or (B); or |
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| 50 | 50 | | (D) a medical examination to determine an |
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| 51 | 51 | | employee's: |
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| 52 | 52 | | (i) impairment rating; or |
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| 53 | 53 | | (ii) maximum medical improvement. |
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| 54 | 54 | | SECTION 2. Section 151.0039(c), Tax Code, is amended by |
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| 55 | 55 | | adding Subdivision (2-a) to read as follows: |
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| 56 | 56 | | (2-a) "Impairment rating" and "maximum medical |
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| 57 | 57 | | improvement" have the meanings assigned by Section 401.011, Labor |
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| 58 | 58 | | Code. |
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| 59 | 59 | | SECTION 3. The changes in law made by this Act do not affect |
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| 60 | 60 | | tax liability accruing before the effective date of this Act. That |
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| 61 | 61 | | liability continues in effect as if this Act had not been enacted, |
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| 62 | 62 | | and the former law is continued in effect for the collection of |
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| 63 | 63 | | taxes due and for civil and criminal enforcement of the liability |
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| 64 | 64 | | for those taxes. |
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| 65 | 65 | | SECTION 4. This Act takes effect immediately if it receives |
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| 66 | 66 | | a vote of two-thirds of all the members elected to each house, as |
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| 67 | 67 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 68 | 68 | | Act does not receive the vote necessary for immediate effect, this |
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| 69 | 69 | | Act takes effect September 1, 2023. |
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