Bill Text: TX SB1122 | 2023-2024 | 88th Legislature | Enrolled
Bill Title: Relating to the exclusion of certain medical services performed to determine an appropriate level of workers' compensation benefits from sales and use taxes.
Spectrum: Bipartisan Bill
Status: (Passed) 2023-06-18 - Effective immediately [SB1122 Detail]
Download: Texas-2023-SB1122-Enrolled.html
S.B. No. 1122 |
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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); [ |
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(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. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I hereby certify that S.B. No. 1122 passed the Senate on | ||
April 12, 2023, by the following vote: Yeas 31, Nays 0. | ||
______________________________ | ||
Secretary of the Senate | ||
I hereby certify that S.B. No. 1122 passed the House on | ||
May 19, 2023, by the following vote: Yeas 119, Nays 24, | ||
two present not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
Approved: | ||
______________________________ | ||
Date | ||
______________________________ | ||
Governor |