Trial Engrossment of Amendment A02953 to House Bill 1417 P.N. 2275, Regular Session 2023-2024

CORRECTIVE REPRINT

A02953

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No.

1417

Session of

2023

INTRODUCED BY CURRY, GAYDOS, KINKEAD, HILL-EVANS, McNEILL,

SAMUELSON, RABB, HOWARD, MADDEN, SCHLOSSBERG, SANCHEZ,

WARREN, KINSEY, DELLOSO, KHAN, SMITH-WADE-EL, STURLA, TAKAC,

D. WILLIAMS, MULLINS, CERRATO, DONAHUE, ISAACSON, FRANKEL,

KRAJEWSKI, BOROWSKI, O'MARA, T. DAVIS, SCHWEYER, KIM,

FLEMING, YOUNG, KULIK, WAXMAN, GERGELY, MERSKI, STEELE,

KAZEEM, GUENST, HANBIDGE, GREEN, CEPEDA-FREYTIZ, FIEDLER,

FREEMAN AND SHUSTERMAN, JUNE 14, 2023

AS REPORTED FROM COMMITTEE ON HEALTH, HOUSE OF REPRESENTATIVES,

AS AMENDED, OCTOBER 18, 2023

AN ACT

Amending the act of June 13, 1967 (P.L.31, No.21), entitled "An

act to consolidate, editorially revise, and codify the public

welfare laws of the Commonwealth," in general powers and

duties of the Department of Public Welfare, providing for tax

credit program for emergency physicians and dentists; in

public assistance, further providing for reimbursement for

certain medical assistance items and services; and abrogating

regulations.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 443.6(g) of the act of June 13, 1967

(P.L.31, No.21), known as the Human Services Code, is amended

and the section is amended by adding a subsection to read:

Section 1. The act of June 13, 1967 (P.L.31, No.21), known

as the Human Services Code, is amended by adding a section to

read:

Section 217. Tax Credit Program for Emergency Physicians and

Dentists.--(a) The department, in collaboration with the

Department of Revenue and the Department of Health, shall

establish a tax credit program for emergency physicians and

dentists.

(b) For the taxable year beginning after December 31, 2023,

and each taxable year thereafter, a person that practices as an

emergency physician or a dentist may apply to the Department of

Revenue for a credit against the taxes imposed under Article III

or IV of the act of March 4, 1971 (P.L.6, No.2), known as the

"Tax Reform Code of 1971."

have the following duties:

(1) Submit a certification from the Department of Health to

the Department of Revenue that states that the person has

practiced as an emergency physician or dentist in this

Commonwealth during the previous taxable year with a final tax

return filed in accordance with Article III or IV of the "Tax

Reform Code of 1971."

(2) Maintain all documentation of emergency health services

or dental services provided to indigent patients in this

Commonwealth to determine the amount of the credit under

subsection (d) and submit that documentation to the Department

of Revenue upon request.

(3) Provide any other documentation as required by the

Department of Revenue.

(d) The amount of a tax credit awarded under this section

shall be equal to the amount of uncompensated treatment provided

by the recipient to an indigent patient minus the amount

provided to the indigent patient from the Commonwealth for the

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treatment, or five thousand dollars ($5,000), whichever is less.

(e) A tax credit awarded under this section may not exceed

thirty percent of the recipient's tax liability under Article

III or IV of the "Tax Reform Code of 1971" for the taxable year

in which the credit is claimed.

(f) A tax credit awarded under this section:

(1) must be used against tax liability of the recipient for

the taxable year in which the treatment has been provided and

may not be carried back, carried forward or used to obtain a

refund; and

(2) may not be sold or assigned.

(g) The department, in collaboration with the Department of

Revenue and the Department of Health, shall develop written

guidelines for the implementation of this section.

(h) No later than October 1, 2025, and each October 1

thereafter, the department shall submit a report on the tax

credit to the chairperson and minority chairperson of the

Appropriations Committee of the Senate and the chairperson and

minority chairperson of the Appropriations Committee of the

House of Representatives, including information on the number

and amount of tax credits awarded under this section.

Section 2. Section 443.6(g) of the act is amended and the

section is amended by adding a subsection to read:

Section 443.6. Reimbursement for Certain Medical Assistance

Items and Services.--* * *

(g) The department shall establish a benefit [packages]

package for [dental and] pharmacy services for medical

assistance recipients twenty-one years of age or older, and any

exceptions to [such] the benefit [packages] package as the

department determines are appropriate. Notwithstanding any other

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provision of law, including this section, during State fiscal

year 2011-2012, the department shall establish such benefit

[packages] package, limits and exceptions thereto by publication

of one or more notices in the Pennsylvania Bulletin. A notice

shall describe the available benefit [packages] package or

limits and any exceptions thereto. The benefit [packages]

package, limits and exceptions thereto shall take effect as

specified in the notice and remain in effect until changed by a

subsequent notice issued on or before June 30, 2012, or

thereafter by department regulation.

(h) The department shall establish a benefit package for

dental services for medical assistance recipients twenty-one

years of age or older. Notwithstanding any other provision of

law, including this section, during State fiscal year 2023-2024,

the department shall establish the benefit package by

publication of one or more notices in the Pennsylvania Bulletin.

A notice shall describe the available benefit package. The

benefit package shall take effect as specified in the notice and

remain in effect until changed by department regulation. THE

DEPARTMENT SHALL REVISE THE BENEFIT PACKAGE FOR DENTAL SERVICES

BY PUBLICATION OF A NOTICE IN THE PENNSYLVANIA BULLETIN. THE

BENEFIT PACKAGE SHALL TAKE EFFECT AS SPECIFIED IN THE NOTICE.

The department shall seek a State plan amendment or Federal

waiver from the Centers for Medicare and Medicaid Services, if

needed, to allow the medical assistance program to provide

coverage for dental services in accordance with this section.

The SUBJECT TO AVAILABLE FUNDING, THE benefit package under this

subsection:

(1) shall include all coverages for dental services provided

prior to the dental benefit package changes announced under 41

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Pa.B. 5133 (September 24, 2011); AND

(2) may not remove any existing coverage for dental services

or include a benefit limitation for covered dental services; and

(3) (2) may include additional coverages for dental services

beyond those currently provided and those provided prior to the

dental benefit package changes announced under 41 Pa.B. 5133

(September 24, 2011).

Section 2 3. All regulations and parts of regulations are

abrogated to the extent of any inconsistency with this act.

Section 3 4. If a Federal waiver under section 443.6(h) of

the act or a State plan amendment is approved by the Centers for

Medicare and Medicaid Services, the Secretary of Human Services

shall transmit notice of the approval to the Legislative

Reference Bureau for publication in the next available issue of

the Pennsylvania Bulletin.

Section 4 5. This act shall take effect as follows:

(1) Section 2 3 of this act shall take effect

immediately following publication of the notice under section

3 4 of this act.

(2) The remainder of this act shall take effect

immediately.

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