SB273 HFA Byrd Hornbuckle Fluharty 3-6 revised
Delegates Byrd, Hornbuckle and Fluharty move to amend the bill on page 3, following the enacting clause, by inserting the following:
“CHAPTER 11. TAXATION.
“ARTICLE 18. Excise Tax on schedule ii drugs to fight drug abuse and fund state employee contributions to PEIA.
§11-18-1. Collection of fee for sales of Schedule II controlled substances to state pharmacies; disposition of proceeds.
(a) There is imposed an excise tax of 10 cents on each pill purchased by or for any licensed pharmacy in this state for all Schedule II drugs, as defined in §60A-2-206 of this code, to be collected from pharmaceutical manufacturers or distributors selling Schedule II drugs to licensed pharmacies in this state, and collected by and remitted to the Tax Commissioner by pharmacies licensed and doing business in the State of West Virginia. No pharmaceutical manufacturer, distributor or pharmacy may pass on as a cost or otherwise collect this excise tax from the patient. Each pharmacy shall periodically remit the tax collected to the Tax Commissioner pursuant to legislative or interpretative rules as promulgated for the tax’s collection by the commissioner pursuant to §29A-3-1 et seq., to be deposited by the commissioner upon collection, as follows:
(1) Fifty percent of all moneys collected shall be deposited into the Ryan Brown Addiction Prevention and Recovery Fund established pursuant to §16-53-2 of this code, and
(2) Fifty percent of all moneys collected shall be deposited into a special account in the State Treasury to be known as the “Public Schools Student Supply Account” established pursuant to §18-2-41 of this code.”
On page 29, following the period on line 2 at the end of §15-42-9, by inserting the following:
“CHAPTER 18. EDUCATION.
ARTICLE 2. STATE BOARD OF EDUCATION.
§18-2-41. Public schools’ student supplies reimbursements.
“Public Schools Student Supply Account” is hereby created for the purpose of reimbursing public-school teachers, nurses and counselors for monies they spend for providing school supplies for the use of students in their school. The state board shall provide by rule promulgated pursuant to §29A-3B-1 et seq., guidelines for teachers, school nurses and counselors to make application and receive reimbursements for student school supplies purchased by them for use by public school students. The state board shall establish a process to fairly distribute available moneys from the proceeds from deposit of all moneys collected pursuant to §11-18-1 of the code into a special account in the State Treasury to be known as the “Public Schools Student Supply Account.” Expenditures for the fund shall be for the purpose set forth in this section and are not authorized from collections but are to be made only in accordance with appropriation by the Legislature and in accordance with the provisions of §12-3-1 et seq of the code and upon fulfillment of the provisions of §11B-2-1 et seq. of this code: Provided, That for the fiscal year ending June 30, 2019, expenditures are authorized from collections rather than pursuant to appropriation by the Legislature.”