SENATE CONCURRENT RESOLUTION NO. 19
(By Senators Walker, Hunter and Oliverio)
Requesting the joint committee on government and finance to conduct
an interim study relating to alternatives to the current gross
receipts tax on independent health care providers.
Whereas, A tax on medicaid payments was imposed on
participating independent health care providers in 1991 to enhance
benefits for the medically indigent; and
Whereas, The Congress of the United States enacted legislation
in 1992 restricting states to impose only a broad based and
uniformly applied tax on independent health care providers to fund
medicaid; and
Whereas, A tax on gross receipts was imposed on all
independent health care providers in 1993 to comply with federal
law; and
Whereas, The management of health services for medicaid
recipients has changed with the enrollment of recipients into
managed care programs; and
Whereas, The current tax paid by all independent providers is
dedicated to partially fund these managed care programs; and
Whereas, Implementation of managed care programs inherently
preclude many independent providers from providing care to medicaid
recipients; and
Whereas, Independent health care providers are required to pay
the current tax on all gross receipts regardless of the
availability of their participation in medicaid; therefore, be it
Resolved by the Legislature of West Virginia:
That the joint committee on government and finance is hereby
requested to conduct a study of alternatives to the current gross
receipts tax on independent health care providers; and, be it
Further Resolved, That the Jjoint committee on governmet nt an dd
finance
report itdsthe findings, conclusions and recommendations,
together with drafts of any legislation necessary to effectuate its
recommendations, no later than the first day of January, one
thousand nine hundred ninety-eight; and, be it
Further Resolved, That the expenses necessary to conduct the
study and to prepare appropriate reports, recommendations and
proposed legislation be paid from the legislativeon appropriations to
the joint committee on government and finance.