HB185

ENGROSSED

A BILL TO BE ENTITLED AN ACT

To specify that for purposes of the municipal or county business licenses, a qualified home health care or hospice agency or a qualified provider of durable medical equipment, prosthetics, orthotics, or health care supplies would only be required to purchase a municipal or county business license for its headquarters or any branch office that it maintains within the state; to further provide that a health care employee or other agent or representative of a qualified home health care or hospice agency or a qualified provider of durable medical equipment, prosthetics, orthotics, or health care supplies would not be required to purchase a business license from a municipality or county or its agent, including a private auditing firm, merely because the person visits a patient whose residence or the health care facility in which they are being treated is located within that municipality or county or because equipment or health care supplies are furnished within the municipality or county; and for this purpose to add Section 11-51-90.4 to the Code of Alabama 1975.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:

Section 1. Section 11-51-90.3 11-51-90.4 is added to the Code of Alabama 1975, to read as follows:

§11-51-90.3. 11-51-90.4

(a) As used in this section, the term "qualified home health care or hospice agency or a qualified provider of durable medical equipment, prosthetics, orthotics, or health care supplies" means a corporation, limited liability company, or other business or nonprofit entity that provides either home health care or hospice services or durable medical equipment, prosthetics, orthotics, or health care supplies in this state and is licensed by the Alabama Board of Home Medical Equipment, or is licensed by the Alabama State Board of Prosthetists and Orthotists, or holds a certificate of need issued by the State Health Planning and Development Agency, or its successor, or is exempt by law or administrative rule or ruling from the requirement to obtain a certificate of need.

(b) Notwithstanding anything in Chapter 51 of Title 11 to the contrary, a qualified home health care or hospice agency or a qualified provider of durable medical equipment, prosthetics, orthotics, or health care supplies shall be required to purchase a municipal or county business license only from the municipality or and county where it maintains its headquarters office and from each municipality or and county where it maintains a branch office or from the agent, including a private auditing firm, of the municipality.

(c) Notwithstanding anything in Chapter 51 of Title 11 to the contrary, no health care employee or other agent or representative of a qualified home health care or hospice agency or a qualified provider of durable medical equipment, prosthetics, orthotics, or health care supplies shall be required to purchase a municipal or county business or privilege license or otherwise be liable for a municipal or county business or privilege license tax or similar fee, including any delivery license or fee, on account of one or more service visits to a patient of the agency at his or her residence or one or more visits to a patient at a health care facility or other facility where the patient resides, whether temporarily or indefinitely, or because durable medical equipment or prosthetics or orthotics or health care supplies are delivered or furnished to a patient.

(d) A qualified home health care or hospice agency or a qualified provider of durable medical equipment, prosthetics, orthotics, or health care supplies as defined in subsection (a) may not be required to purchase any county or municipal license or pay any county or municipal license fee from or to any county or municipality, except where it maintains its headquarters office or where it maintains a branch office, for the delivery of any service or product which is reimbursed in whole or in part by Medicare, Medicaid, or other third party payer including, but not limited to, a health benefit plan, health insurance, workers' compensation, or similar third party payer.

Section 2. All laws or parts of laws which conflict with this act are repealed.

Section 3. This act shall become effective immediately following its passage and approval by the Governor, or its otherwise becoming law.

Taxation

Business License Tax

Health

Home Health Agencies

Hospices

Code Added