Florida Senate - 2011                                     SB 472
       
       
       
       By Senator Evers
       
       
       
       
       2-00311-11                                             2011472__
    1                        A bill to be entitled                      
    2         An act relating to taxes imposed on prepaid limited
    3         health service organizations; amending s. 636.0145,
    4         F.S.; providing that an organization providing
    5         services solely to Medicaid recipients under a
    6         contract with Medicaid is exempt from paying certain
    7         insurance premium taxes; providing for retroactive
    8         operation; specifying that the act is remedial in
    9         nature and not a basis for certain refunds of tax;
   10         providing an effective date.
   11  
   12  Be It Enacted by the Legislature of the State of Florida:
   13  
   14         Section 1. Section 636.0145, Florida Statutes, is amended
   15  to read:
   16         636.0145 Certain entities contracting with Medicaid.
   17  Notwithstanding the requirements of s. 409.912(4)(b), an entity
   18  that is providing comprehensive inpatient and outpatient mental
   19  health care services to certain Medicaid recipients in
   20  Hillsborough, Highlands, Hardee, Manatee, and Polk Counties
   21  through a capitated, prepaid arrangement pursuant to the federal
   22  waiver provided for in s. 409.905(5) must become licensed under
   23  chapter 636 by December 31, 1998. Any entity licensed under this
   24  chapter which provides services solely to Medicaid recipients
   25  under a contract with Medicaid is shall be exempt from ss.
   26  636.017, 636.018, 636.022, 636.028, and 636.034, and 636.066(1).
   27         Section 2. This act shall operate retroactively to December
   28  31, 1998; however, the retroactive operation of this act is
   29  remedial in nature, does not create a right to a refund, and
   30  does not authorize a refund by any governmental entity of any
   31  tax, penalty, or interest remitted to the Department of Revenue
   32  before July 1, 2011.
   33         Section 3. This act shall take effect July 1, 2011.