By: Schwertner S.B. No. 1122
A BILL TO BE ENTITLED
AN ACT
relating to the exclusion of certain medical services performed to
determine an appropriate level of workers' compensation benefits
from sales and use taxes.
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);
(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; or
(6) a medical service, examination, or test required
or authorized under Chapter 408, Labor Code, for the purpose of
determining the appropriate level of benefits under that chapter.
SECTION 2. The changes in law made by this Act do 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 3. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2023.