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A BILL TO BE ENTITLED
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AN ACT
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relating to the exclusion of certain medical services performed to |
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determine an appropriate level of workers' compensation benefits |
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from sales and use taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.0039(b), Tax Code, is amended to |
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read as follows: |
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(b) "Insurance service" does not include: |
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(1) insurance coverage for which a premium is paid or |
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commissions paid to insurance agents for the sale of insurance or |
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annuities; |
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(2) a service performed on behalf of an insured by a |
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person licensed under Chapter 4102, Insurance Code; |
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(3) a service performed by a certified public |
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accountancy firm, if less than one percent of the firm's total |
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revenue in the prior calendar year is from services in this state |
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that would otherwise constitute insurance service under Subsection |
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(a); |
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(4) a service performed on behalf of a certified |
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public accountancy firm by an owner of the firm or a member of the |
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firm's affiliated group, if less than one percent of the owner's or |
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member's total revenue in the prior calendar year is from services |
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in this state that would otherwise constitute insurance service |
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under Subsection (a); [or] |
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(5) a medical or dental billing service performed |
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before the original submission of: |
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(A) a medical or dental insurance claim related |
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to health or dental coverage; or |
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(B) a claim related to health or dental coverage |
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made to a medical assistance program funded by the federal |
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government, a state government, or both; or |
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(6) a medical service performed to determine the |
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appropriate level of benefits under Subtitle A, Title 5, Labor |
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Code, including: |
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(A) a medical examination ordered by the |
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commissioner of workers' compensation under Section 408.004 or |
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408.0041, Labor Code; |
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(B) a medical examination requested by an |
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insurance carrier or employee under Section 408.0041, Labor Code; |
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(C) a medical examination or test: |
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(i) performed by a health care provider |
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under a referral by another health care provider; and |
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(ii) related to a medical examination |
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described by Paragraph (A) or (B); or |
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(D) a medical examination to determine an |
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employee's: |
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(i) impairment rating; or |
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(ii) maximum medical improvement. |
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SECTION 2. Section 151.0039(c), Tax Code, is amended by |
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adding Subdivision (2-a) to read as follows: |
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(2-a) "Impairment rating" and "maximum medical |
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improvement" have the meanings assigned by Section 401.011, Labor |
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Code. |
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SECTION 3. The changes in law made by this Act do not affect |
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tax liability accruing before the effective date of this Act. That |
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liability continues in effect as if this Act had not been enacted, |
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and the former law is continued in effect for the collection of |
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taxes due and for civil and criminal enforcement of the liability |
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for those taxes. |
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SECTION 4. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2023. |