Bill Text: IA HF244 | 2019-2020 | 88th General Assembly | Introduced


Bill Title: A bill for an act relating to massage therapy including the inclusion of massage therapy as a covered service under Medicaid managed care, the creation of an exemption from the computation of net income for the individual income tax of amounts paid for massage therapy, and including applicability provisions.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2019-02-06 - Introduced, referred to Human Resources. H.J. 216. [HF244 Detail]

Download: Iowa-2019-HF244-Introduced.html
House File 244 - Introduced HOUSE FILE 244 BY SHIPLEY A BILL FOR An Act relating to massage therapy including the inclusion of 1 massage therapy as a covered service under Medicaid managed 2 care, the creation of an exemption from the computation of 3 net income for the individual income tax of amounts paid for 4 massage therapy, and including applicability provisions. 5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 6 TLSB 1294YH (2) 88 pf/rh
H.F. 244 DIVISION I 1 MEDICAID MANAGED CARE —— MASSAGE THERAPY AS A COVERED SERVICE 2 Section 1. MEDICAID MANAGED CARE —— MASSAGE THERAPY AS 3 A COVERED SERVICE. The department of human services shall 4 submit any Medicaid program waiver or state plan amendment 5 necessary to the centers for Medicare and Medicaid services 6 of the United States department of health and human services 7 for approval to include massage therapy, as defined in section 8 152C.1, as a covered service under Medicaid managed care. The 9 waiver or state plan amendment shall request the inclusion of 10 massage therapy as a covered service for Medicaid members for 11 whom massage therapy is not otherwise a covered service when 12 the massage therapy is determined medically necessary by the 13 member’s primary care provider or specialist. Such massage 14 therapy shall be provided by a licensed massage therapist or 15 other professional trained and certified to provide massage 16 therapy and enrolled as a participating Medicaid provider. 17 DIVISION II 18 INCOME TAX DEDUCTION OF MASSAGE THERAPY EXPENSES 19 Sec. 2. Section 422.7, Code 2019, is amended by adding the 20 following new subsection: 21 NEW SUBSECTION . 60. Subtract payments for massage therapy 22 as defined in section 152C.1 provided by a licensed massage 23 therapist or other professional trained and certified to 24 provide massage therapy, to the extent not otherwise deducted 25 in computing adjusted gross income. 26 Sec. 3. APPLICABILITY. This division of this Act applies to 27 tax years beginning on or after January 1, 2020. 28 EXPLANATION 29 The inclusion of this explanation does not constitute agreement with 30 the explanation’s substance by the members of the general assembly. 31 This bill relates to massage therapy services and payment 32 for massage therapy. 33 Division I of the bill requires the department of human 34 services to submit any Medicaid program waiver or state plan 35 -1- LSB 1294YH (2) 88 pf/rh 1/ 2
H.F. 244 amendment necessary to the centers for Medicare and Medicaid 1 services of the United States department of health and human 2 services for approval to include massage therapy as a covered 3 service under Medicaid managed care. The waiver or state plan 4 amendment shall request the inclusion of massage therapy as a 5 covered service for Medicaid members for whom massage therapy 6 is not otherwise a covered service when the massage therapy is 7 determined medically necessary by the member’s primary care 8 provider or specialist. The massage therapy shall be provided 9 by a licensed massage therapist or other professional trained 10 and certified to provide massage therapy and enrolled as a 11 participating Medicaid provider. 12 Division II of the bill creates an exemption from the 13 computation of net income for the individual income tax of 14 amounts paid for massage therapy provided by a licensed massage 15 therapist or other professional trained and certified to 16 provide massage therapy, to the extent not otherwise deducted 17 in computing adjusted gross income. The division applies to 18 tax years beginning on or after January 1, 2020. 19 -2- LSB 1294YH (2) 88 pf/rh 2/ 2
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