Bill Text: HI HB2235 | 2020 | Regular Session | Amended
Bill Title: Relating To Taxation.
Spectrum: Strong Partisan Bill (Democrat 19-1)
Status: (Introduced - Dead) 2020-02-14 - Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and Representative(s) Holt, Takayama excused (2). [HB2235 Detail]
Download: Hawaii-2020-HB2235-Amended.html
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
2235 |
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THIRTIETH LEGISLATURE, 2020 |
H.D. 1 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO TAXATION.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Chapter 237, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:
"§237-
Exemption for acepting
medicaid or medicare patients. (a) There shall be exempted from, and excluded
from the measure of, the taxes imposed by this chapter, all the gross proceeds
arising from medical services provided by a qualified physician to medicaid or
medicare patients.
(b) For purposes of this section:
"Medicaid or medicare
patient" means an individual receiving medicaid or medicare benefits for
medical care.
"Qualified physician"
means:
(1) A physician or
osteopathic physician licensed under chapter 453;
(2) A qualified
out-of-state physician who is currently licensed to practice in the state in
which the physician resides; or
(3) A commissioned medical officer in the United States Army, Navy, Marine Corps, or Public Health Service, engaged in the discharge of ones official duty."
SECTION 2. New statutory material is underscored.
SECTION 3. This Act, upon its approval, shall apply to taxable years beginning after July 1, 2050, and shall not apply to taxable years beginning after December 31, 2021.
Report Title:
Department of Taxation; GET Exemption; Medicaid; Medicare; Physicians
Description:
Establishes a GET exemption for all gross proceeds arising from medical services provided by qualified physicians to patients who receive Medicaid or Medicare benefits. Applies to taxable years beginning after 7/1/2050 and ending before 1/1/2022. (HD1)
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.
