SB-0993, As Passed House, May 29, 2018
SB-0993, As Passed Senate, May 17, 2018
May 10, 2018, Introduced by Senators MACGREGOR, HORN, STAMAS, SHIRKEY, PROOS and SCHMIDT and referred to the Committee on Michigan Competitiveness.
A bill to amend 1937 PA 94, entitled
"Use tax act,"
by amending section 3f (MCL 205.93f), as amended by 2016 PA 390.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 3f. Except as otherwise provided under this section,
beginning April 1, 2014 through December 31, 2016, the use or
consumption of medical services provided by entities identified in,
and pursuant to contracts identified under, section 106(2)(a) and
section 109f(2) of the social welfare act, 1939 PA 280, MCL 400.106
and 400.109f, shall be taxed in the same manner as tangible
personal property is taxed under this act notwithstanding any other
provision
or exemption under this act. Beginning on July 1, 2020 or
on
the effective date of the repeal of section 3 of the health
insurance
claims assessment act, 2011 PA 142, MCL 550.1733, or the
effective
date of the amendatory act that amended section 3 of the
health
insurance claims assessment act, 2011 PA 142, MCL 550.1733,
and
reduced the assessment to 0.0%, whichever is sooner, the use or
consumption
of medical services provided by entities identified in,
and
pursuant to contracts identified under, section 106(2)(a) and
section
109f(2) of the social welfare act, 1939 PA 280, MCL 400.106
and
400.109f, shall be taxed in the same manner as tangible
personal
property is taxed under this act notwithstanding any other
provision
or exemption under this act. As
used in this section,
"medical services" means those medical services provided only to
Medicaid beneficiaries enrolled under title XIX of the social
security act, 42 USC 1396 to 1396w-5.
Enacting section 1. This amendatory act does not take effect
unless Senate Bill No. 994
of the 99th Legislature is enacted into law.