House committee substitute to the 2nd edition makes the following changes. Deletes the content of the previous edition and replaces it with the following. Amends GS 116-143.6 by allowing UNC constituent institutions to adopt a resolution to consider all persons who receive full scholarships (including recipients of athletic scholarships, who were previously excluded) as state residents. Makes conforming changes to the act's titles.
Summary date: Jul 11 2019 - View summary
Senate committee substitute to the 1st edition engrosses committee amendment #1.
Senate committee amendment #1 makes the following changes to the 1st edition.
Deletes all provisions of the previous edition. Changes the act's long title and now provides as follows.
Amends Section 8 of SL 2018-49, extending the intended date of enactment of legislation to ensure premium tax levied under GS 105-228.5 applies to capitation payments received by Prepaid Health Plans (PHPs) in the same manner in which the tax is applied to gross premiums from business done in the state for all other health care plans and contracts of insurance, from March 15, 2019, to June 30, 2019. Maintains the directive to the Department of Health and Human Services, requiring the Department to plan for the implementation of Medicaid transformation with the assumption of the enactment of the described legislation until March 15, 2019. Makes conforming changes, directing the Department of Health and Human Services to plan for the implementation of Medicaid transformation under the assumption that the legislation will not be enacted if the General Assembly fails to ratify the legislation by June 30, 2019, and to correct all actions taken in reliance on the presumption of legislative enactment. Effective March 15, 2019.
Summary date: Feb 26 2019 - View summary
Identical to H 114, filed 2/19/19.
Makes the following changes to Article 8B of GS Chapter 105, retitling the article Taxes Upon Insurance Companies and Prepaid Health Plans.
Adds capitation payment and prepaid health plan to the defined terms set out in GS 105-228.3. Makes organizational changes.
Amends GS 105-228.5, expanding the gross premium tax to subject prepaid health plans to a 1.9% gross premium tax, measured by gross capitation payments received by the prepaid health plan (PHP) by the Department of Health and Human Services for services provided to enrollees in the State Medicaid program or NC Health Choice program in the preceding calendar year. Makes conforming additions concerning calculating the tax base of PHPs. Provides that capitation payments refunded by a PHP to the State are the only allowable deductions. Adds clarification to the exclusion of Medicaid premiums, providing that the exclusion includes Medicaid premiums other than capitation payments, paid by or on behalf of a Medicaid beneficiary. Requires the net proceeds of the tax to be credited to the General Fund. Makes further technical and clarifying changes.
Exempts the act from the provisions of GS 143C-5-2 concerning the order of appropriations bills.
Effective October 1, 2019.