H. B. 2393


(By Delegate Webb)
[Introduced January 17, 2003 ; referred to the
Committee on Health and Human Resources then Finance.]




A BILL to amend and reenact section thirty-six, article twenty-seven, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, relating to phasing out certain health provider taxes within five years.

Be it enacted by the Legislature of West Virginia:
That section thirty-six, article twenty-seven, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended and reenacted to read as follows:
ARTICLE 27. HEALTH CARE PROVIDER TAXES.
§11-27-36. Phase out and elimination of tax on services of individual practitioners.

(a) Effective the first day of July, two thousand one, the rate of the tax imposed under:
(1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to one and five hundred seventy-five thousandths percent; and
(2) Section sixteen of this article is reduced to one and eight-tenths percent; and
(3) Section seven of this article is reduced to four and ninety-five one hundredths percent.
(b) Effective the first day of July, two thousand two, the tax imposed under:
(1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to one and four-tenths percent; and
(2) Section sixteen of this article is reduced to one and six-tenths percent; and
(3) Section seven of this article is reduced to four and four-tenths percent.
(c) Effective the first day of July, two thousand three four, the tax imposed under:
(1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to one and two hundred twenty-five thousandths percent; and
(2) Section sixteen of this article is reduced to one and four-tenths eight-tenths percent; and
(3) Section seven of this article is reduced to three and eighty-five hundredths percent.
(d) Effective the first day of July, two thousand four five, the tax imposed under:
(1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to one and five-hundredths percent; and
(2) Section sixteen of this article is reduced to one and two six-tenths percent; and
(3) Section seven of this article is reduced to three and three-tenths percent.
(e) Effective the first day of July, two thousand five six, the tax imposed under:
(1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to eight hundred seventy-five thousandths percent; and
(2) Section sixteen of this article is reduced to one four-tenths percent; and
(3) Section seven of this article is reduced to two and seventy-five hundredths percent.
(f) Effective the first day of July, two thousand six seven, the tax imposed under:
(1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to seven-tenths percent; and
(2) Section sixteen of this article is reduced to eight-tenths two-tenths percent; and
(3) Section seven of this article is reduced to two and two-tenths percent.
(g) Effective the first day of July, two thousand seven eight, the tax imposed under:
(1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to five hundred twenty-five thousandths percent; and
(2) Section sixteen of this article is reduced to six-tenths percent eliminated; and
(3) Section seven of this article is reduced to one and sixty-five hundredths percent.
(h) Effective the first day of July, two thousand eight nine, the tax imposed under:
(1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to thirty-five hundredths percent; and
(2) Section sixteen of this article is reduced to four-tenths percent; and
(3) (2) Section seven of this article is reduced to one and one-tenth percent.
(i) Effective the first day of July, two thousand nine ten, the tax imposed under:
(1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to one hundred seventy-five thousandths percent; and
(2) Section sixteen of this article is reduced to two-tenths percent; and
(3) (2) Section seven of this article is reduced to fifty-five hundredths percent.
(j) Effective the first day of July, two thousand ten eleven, the tax imposed under sections five, six, seven, twelve, thirteen, fourteen, sixteen, seventeen, eighteen and nineteen of this article is eliminated.
NOTE: The purpose of this bill is to phase out certain health provider taxes within five years.

Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.