| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the exclusion from total revenue of certain payments |
|
|
received by health care providers for purposes of computing the |
|
|
franchise tax. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 171.1011(n), Tax Code, is amended to |
|
|
read as follows: |
|
|
(n) A [Except as provided by Subsection (o), a] taxable |
|
|
entity that is a health care provider shall exclude from its total |
|
|
revenue: |
|
|
(1) to the extent included under Subsection (c)(1)(A), |
|
|
(c)(2)(A), or (c)(3), the total amount of payments the health care |
|
|
provider received: |
|
|
(A) under the Medicaid program, Medicare |
|
|
program, Indigent Health Care and Treatment Act (Chapter 61, Health |
|
|
and Safety Code), and Children's Health Insurance Program (CHIP); |
|
|
(B) for professional services provided in |
|
|
relation to a workers' compensation claim under Title 5, Labor |
|
|
Code; and |
|
|
(C) for professional services provided to a |
|
|
beneficiary rendered under the TRICARE military health system; and |
|
|
(2) the actual cost to the health care provider for any |
|
|
uncompensated care provided, but only if the provider maintains |
|
|
records of the uncompensated care for auditing purposes and, if the |
|
|
provider later receives payment for all or part of that care, the |
|
|
provider adjusts the amount excluded for the tax year in which the |
|
|
payment is received. |
|
|
SECTION 2. Section 171.1011(o), Tax Code, is repealed. |
|
|
SECTION 3. This Act applies only to a report originally due |
|
|
on or after the effective date of this Act. |
|
|
SECTION 4. This Act takes effect January 1, 2018. |