HB2405 S FIN AM #1 2-27
Johnson 7909
The Committee on Finance moved to amend the bill on pages two through four, by striking out all of section three inserting in lieu thereof a new section, designated section three, to read as follows:
§11-27-3. Definitions.
(a) General. — When used in this article, words defined in subsection (b) of this section have the meaning ascribed to them in this section, except in those instances where a different meaning is distinctly expressed or the context in which the word is used clearly indicates that a different meaning is intended.
(b) Definitions. —
“Business” includes all
health care activities engaged in, or caused to be engaged in, with the object
of gain or economic benefit, direct or indirect, and whether engaged in for
profit, or not for profit, or by a governmental entity. Provided that “Business”
does not include services rendered by an employee within the scope of his or
her contract of employment. Employee services, services by a partner on behalf
of his or her partnership, and services by a member of any other business
entity on behalf of that entity, are the business of the employer, or
partnership, or other business entity, as the case may be, and reportable as
such for purposes of the taxes imposed by this article.
“Broad-based health care related tax” means a broad-based health care related tax as defined in Section 1903 of the Social Security Act, including a health-care related tax for which a waiver from the broad-based or uniformity requirements has been granted and is in effect by the federal Centers for Medicare and Medicaid Services pursuant to the provisions of Section 1903 of the Social Security Act and implementing regulations.
“Corporation” includes associations, joint-stock companies and insurance companies. It also includes governmental entities when and to the extent such governmental entities engaged in activities taxable under this article.
“Department” means the West Virginia Department of Health and Human Resources.
“Includes” and “including” when used in a definition contained in this article shall not be deemed to exclude other things otherwise within the meaning of the term being defined.
“Partner” includes a member in a “partnership”, as defined in this section.
“Partnership” includes a syndicate, group, pool, joint venture or other unincorporated organization through or by means of which any privilege taxable under this article is exercised, and which is not within the meaning of this article a trust or estate or corporation. It includes a limited liability company when such company is treated as a partnership for federal income tax purposes.
“Person” means any individual, partnership, association, company, corporation or other entity engaging in a privilege taxed under this article.
“Secretary” means the Secretary of West Virginia Department of Health and Human Resources.
“Social Security Act” means
the Social Security Act of the United States, as amended by Public Law
102-234 Public Law 109-171, and codified in Title 42, Section 1396b
of the United States Code.
“Tax” means any tax imposed by this article and, for purposes of administration and collection of such tax, includes any interest, additions to tax or penalties imposed with respect thereto under article 10 of this chapter.
“Taxable year” means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the tax imposed by this article is computed. In the case of a return made under this article, or regulations of the Tax Commissioner, for a fractional part of a year, the term "taxable year" means the period for which such return is made.
“Taxpayer” means any person subject to any tax imposed by this article.
“This code” means the Code of West Virginia, 1931, as amended.
“This state” means the State of West Virginia.;
And,
On pages four and five, section ten-a, lines five through twelve, by striking out all of subsection section (b) and inserting in lieu thereof a new subsection, designated subsection (b), to read as follows:
(b) Rate and measure of tax. — The tax imposed by this section shall be based on the following rates applied to each taxable health plan's total Medicaid member months within tiers I, II and III, and to non-Medicaid member months within tiers IV and V:
(1) Tier I — $17.00 for each Medicaid member month under 250,000;
(2) Tier II — $15.00 for each Medicaid member month between 250,000 and 500,000;
(3) Tier III — $7.00 for each Medicaid member month greater than 500,000;
(4) Tier IV — $0.25 for each non-Medicaid member month under 150,000; and
(5) Tier V — $0.10 for each non-Medicaid member month of 150,000 or more.
Adopted
Rejected