Indiana-2012-HB1301-Introduced

Introduced Version

HOUSE BILL No. 1301

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DIGEST OF INTRODUCED BILL

Citations Affected: IC 5-10-8-16; IC 6-3.1-34; IC 12-12-1-11.

Synopsis: Prescription drugs for the visually impaired. Provides a tax credit against state tax liability to a pharmacy that participates in a pilot project to incorporate various assistive technologies into the packaging of prescriptions for the blind or visually impaired. Requires the division of disability and rehabilitative services to establish and implement a pilot project for prescription drug labeling for pharmacy customers who are blind or visually impaired. Specifies requirements for the labeling. Allows participating pharmacies to fill prescriptions for individuals covered under state employee health plans.

Effective: July 1, 2012.

January 10, 2012, read first time and referred to Committee on Ways and Means.

Introduced

Second Regular Session 117th General Assembly (2012)

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HOUSE BILL No. 1301

A BILL FOR AN ACT to amend the Indiana Code concerning insurance.

Be it enacted by the General Assembly of the State of Indiana:

SOURCE: IC 6-3.1-34; (12)IN1301.1.2. -->     SECTION 2. IC 6-3.1-34 IS ADDED TO THE INDIANA CODE AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2012]:
     Chapter 34. Tax Credit for Pharmacies Participating in a Pilot Project
    Sec. 1. This chapter applies only to taxable years beginning after December 31, 2012.
    Sec. 2. As used in this chapter, "pass through entity" means:
        (1) a corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2);
        (2) a partnership;
        (3) a limited liability company; or
        (4) a limited liability partnership.
    Sec. 3. As used in this chapter, "pilot project for the blind or visually impaired" refers to a pilot project described under IC 12-12-1-11 that requires participating pharmacies to incorporate various assistive technologies into the packaging of prescriptions for the blind or visually impaired.
    Sec. 4. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under:
        (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);
        (2) IC 6-5.5 (the financial institutions tax); and
        (3) IC 27-1-18-2 (the insurance premiums tax);
as computed after the application of the credits that under IC 6-3.1-1-2 are to be applied before the credit provided by this chapter.
    Sec. 5. As used in this chapter, "taxpayer" means a person, corporation, partnership, or other entity that has any state tax liability.
    Sec. 6. Each taxable year, a pharmacy that participates in a pilot project for the blind or visually impaired is entitled to a credit against the pharmacy's state tax liability for expenditures incurred by the pharmacy during the taxable year for equipment, supplies, and other tangible property to meet the requirements of the pilot project for the blind or visually impaired.
    Sec. 7. If a pass through entity does not have state tax liability for a taxable year but is otherwise entitled to the tax credit provided by this chapter, each shareholder, partner, or member of the pass through entity is entitled to a share of the tax credit equal to:
        (1) the amount of the tax credit determined for the pass through entity for the taxable year; multiplied by
        (2) the percentage of the pass through entity's distributive income to which the shareholder, partner, or member is entitled.
    Sec. 8. (a) If the tax credit provided by this chapter exceeds a taxpayer's state tax liability for the taxable year for which the credit is first claimed, the excess may be carried forward to succeeding taxable years and used as a credit against the taxpayer's state tax liability during those taxable years. Each time the credit is carried forward to a succeeding taxable year, the credit is to be reduced by the amount that was used as a credit

during the immediately preceding taxable year. The tax credit provided by this chapter may be carried forward and applied to succeeding taxable years for not more than four (4) taxable years following the first year for which the credit is claimed.
(b) A taxpayer is not entitled to a carryback or refund of any unused credit under this chapter.
Sec. 9. To receive the tax credit under this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department.

SOURCE: IC 12-12-1-11; (12)IN1301.1.3. -->     SECTION 3. IC 12-12-1-11 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2012]: Sec. 11. (a) As used in this section, "state employee health plan" has the meaning set forth in IC 5-10-8-6.7.
    (b) The division shall:
        (1) establish; and
        (2) beginning January 1, 2013, implement;
a pilot project in each Indiana county that has a population of at least two hundred thousand (200,000) residents.
    (c) The division shall choose two (2) pharmacies in each county described in subsection (b) to participate in the pilot project.
    (d) A pharmacist filling prescriptions at a pharmacy chosen under subsection (c) shall, upon the request of a customer who is blind or visually impaired, dispense a prescription for a legend drug:
        (1) with a label that complies with the requirements of IC 16-42-19-11(a)(1); and
        (2) in a manner such that the label information is accessible to the customer through use of:
            (A) a braille label that is affixed to the immediate container in which the drug is delivered;
            (B) a recorded audio device that is permanently attached to the immediate container in which the drug is delivered; or
            (C) other audio technology that uses a characteristic that is part of the immediate container in which the drug is delivered to make the label information accessible to the customer.
    (e) If, at the time of the customer's request, a pharmacy does not possess equipment or technology necessary to comply with subsection (d), the pharmacist shall:
        (1) obtain the necessary equipment or technology to comply with subsection (d) within a reasonable period; or
        (2) refer the customer to another pharmacy that the pharmacist has confirmed is:
            (A) able to comply with subsection (d); and
            (B) a member of an applicable provider network for purposes of insurance coverage of the prescription.
    (f) If a pharmacy described in subsection (c):
        (1) does not participate in the network of pharmacies that contract to provide pharmacy services under a state employee health plan;
        (2) participates in the pilot project established under this section; and
        (3) agrees to accept the amount payable for a legend drug dispensed for an individual who is covered under a state employee health plan;
the pharmacy may fill prescriptions for individuals covered under the state employee health plan and receive reimbursement as if the pharmacy participated in the network described in subdivision (1).
    (g) This section expires January 1, 2018.