Bill Text: TX SB1122 | 2023-2024 | 88th Legislature | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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-Introduced.html
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-Introduced.html
88R7292 RDS-F | ||
By: Schwertner | 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 performed to determine the | ||
appropriate level of benefits under Subtitle A, Title 5, Labor | ||
Code, including: | ||
(A) a medical examination ordered by the | ||
commissioner of workers' compensation under Section 408.004 or | ||
408.0041, Labor Code; | ||
(B) a medical examination requested by an | ||
insurance carrier or employee under Section 408.0041, Labor Code; | ||
(C) a medical examination or test: | ||
(i) performed by a health care provider | ||
under a referral by another health care provider; and | ||
(ii) related to a medical examination | ||
described by Paragraph (A) or (B); or | ||
(D) a medical examination to determine an | ||
employee's: | ||
(i) impairment rating; or | ||
(ii) maximum medical improvement. | ||
SECTION 2. Section 151.0039(c), Tax Code, is amended by | ||
adding Subdivision (2-a) to read as follows: | ||
(2-a) "Impairment rating" and "maximum medical | ||
improvement" have the meanings assigned by Section 401.011, Labor | ||
Code. | ||
SECTION 3. 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 4. 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. |