Texas 2023 - 88th Regular

Texas Senate Bill SB1122 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	S.B. No. 1122
2	2
3	3
4	4	AN ACT
5	5	relating to the exclusion of certain medical services performed to
6	6	determine an appropriate level of workers' compensation benefits
7	7	from sales and use taxes.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Section 151.0039(b), Tax Code, is amended to
10	10	read as follows:
11	11	(b) "Insurance service" does not include:
12	12	(1) insurance coverage for which a premium is paid or
13	13	commissions paid to insurance agents for the sale of insurance or
14	14	annuities;
15	15	(2) a service performed on behalf of an insured by a
16	16	person licensed under Chapter 4102, Insurance Code;
17	17	(3) a service performed by a certified public
18	18	accountancy firm, if less than one percent of the firm's total
19	19	revenue in the prior calendar year is from services in this state
20	20	that would otherwise constitute insurance service under Subsection
21	21	(a);
22	22	(4) a service performed on behalf of a certified
23	23	public accountancy firm by an owner of the firm or a member of the
24	24	firm's affiliated group, if less than one percent of the owner's or
25	25	member's total revenue in the prior calendar year is from services
26	26	in this state that would otherwise constitute insurance service
27	27	under Subsection (a); [or]
28	28	(5) a medical or dental billing service performed
29	29	before the original submission of:
30	30	(A) a medical or dental insurance claim related
31	31	to health or dental coverage; or
32	32	(B) a claim related to health or dental coverage
33	33	made to a medical assistance program funded by the federal
34	34	government, a state government, or both; or
35	35	(6) a medical service, examination, or test required
36	36	or authorized under Chapter 408, Labor Code, for the purpose of
37	37	determining the appropriate level of benefits under that chapter.
38	38	SECTION 2. The changes in law made by this Act do not affect
39	39	tax liability accruing before the effective date of this Act. That
40	40	liability continues in effect as if this Act had not been enacted,
41	41	and the former law is continued in effect for the collection of
42	42	taxes due and for civil and criminal enforcement of the liability
43	43	for those taxes.
44	44	SECTION 3. This Act takes effect immediately if it receives
45	45	a vote of two-thirds of all the members elected to each house, as
46	46	provided by Section 39, Article III, Texas Constitution. If this
47	47	Act does not receive the vote necessary for immediate effect, this
48	48	Act takes effect September 1, 2023.
49	49	______________________________ ______________________________
50	50	President of the Senate Speaker of the House
51	51	I hereby certify that S.B. No. 1122 passed the Senate on
52	52	April 12, 2023, by the following vote: Yeas 31, Nays 0.
53	53	______________________________
54	54	Secretary of the Senate
55	55	I hereby certify that S.B. No. 1122 passed the House on
56	56	May 19, 2023, by the following vote: Yeas 119, Nays 24,
57	57	two present not voting.
58	58	______________________________
59	59	Chief Clerk of the House
60	60	Approved:
61	61	______________________________
62	62	Date
63	63	______________________________
64	64	Governor