HOUSE OF REPRESENTATIVES

H.B. NO.

2235

THIRTIETH LEGISLATURE, 2020

H.D. 1

STATE OF HAWAII

 

 

 

 

 

 

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)

 

 

 

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