H. B. 4281
(By Delegates Pulliam, Beane and Walters)
[Introduced February 5, 1998; referred to the
Committee on Finance.]
A BILL to amend article twenty-seven, chapter eleven of the code
of West Virginia, one thousand nine hundred thirty-one, as
amended, by adding thereto a new section, designated section
thirty-six, relating to phasing out certain health provider
taxes within five years.
Be it enacted by the Legislature of West Virginia:
That article twenty-seven, chapter eleven of the code of
West Virginia, one thousand nine hundred thirty-one, as amended,
be amended by adding thereto a new section, designated section
thirty-six, to read as follows:
ARTICLE 27. HEALTH CARE PROVIDER TAXES.
§11-27-36. Reduction and abolishment of tax.
(a) The taxes imposed by sections five, six, thirteen,
fourteen, seventeen, eighteen and nineteen of this article shall be reduced, beginning on the first day of July, one thousand nine
hundred ninety-nine, to one and four-tenths percent. Beginning
on the first day of July, two thousand, the tax shall be further
reduced to one and five hundredths percent. Beginning on the
first day of July, two thousand one, the tax shall be further
reduced to seven tenths of one percent. Beginning on the first
day of July, two thousand two, the tax shall be further reduced
to thirty-five hundredths of one percent. Beginning on the first
day of July, two thousand three, the tax shall be abolished.
(b) The tax imposed by section sixteen of this article
shall be reduced, beginning on the first day of July, one
thousand nine hundred ninety-nine, to one and six-tenths percent.
Beginning on the first day of July, two thousand, the tax shall
be further reduced to one and two-tenths percent. Beginning on
the first day of July, two thousand one, the tax shall be
further reduced to eight tenths of one percent. Beginning the
first day of July, two thousand two, the tax shall be further
reduced to four tenths of one percent. Beginning the first day
of July, two thousand three, the tax shall be abolished.
NOTE: The purpose of this bill is to phase out the taxes
imposed on some of the health care providers over five years,
beginning on July 1, 1999.
This section is new; therefore, strike-throughs and
underscoring have been omitted.