§ 31-3403.01. Premium tax.

Current through October 23, 2012

(a) Effective January 1, 2009, all health maintenance organizations shall pay to the District of Columbia, for each calendar year, a sum of money as taxes equal to 2% of their policy and membership fees and net premium receipts or consideration received in such calendar year, excluding those fees, receipts, or consideration received pursuant to any federal employee health-benefit program or Medicare, on all policies or contracts in the District of Columbia. The premium tax shall be in lieu of all other taxes except:

(1) Taxes upon real estate; and

(2) Fees and charges provided for pursuant to this chapter.

(b) The certificate of authority of any health maintenance organization may be revoked for failure to pay the required premium tax.

(d) Any revenues generated from this section arising from contracts for services under the District's Medicaid program, DC HealthCare Alliance program, or Healthy DC program shall be deposited in the Healthy DC and Health Care Expansion Fund, established by § 31-3514.02.

(e) Of all other revenues generated pursuant to this section, 75% shall be deposited in the Healthy DC and Health Care Expansion Fund and 25% shall be deposited in the General Fund of the District of Columbia.

(f) For the purposes of this section, the term, "health maintenance organization" shall include prepaid health plans.

                
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(Apr. 9, 1997, D.C. Law 11-235, § 4a, as added Aug. 16, 2008, D.C. Law 17-219, § 5054, 55 DCR 7598; Feb. 4, 2010, D.C. Law 18-104, § 4(b), 56 DCR 9182; Sept. 24, 2010, D.C. Law 18-223, § 5022, 57 DCR 6242.)

HISTORICAL AND STATUTORY NOTES

Effect of Amendments

D.C. Law 18-104, in subsec. (a-1), substituted "District Medicaid program, the Healthy DC Program," for "District Medicaid program,".

D.C. Law 18-223, in subsec. (a), deleted "the District Medicaid Program, the Healthy DC Program, the DC HealthCare Alliance," following "pursuant to"; rewrote subsec. (d); and added subsecs. (e) and (f). Prior to amendment, subsec. (d) read as follows:

"(d) Seventy-five percent of the revenue generated pursuant to this section shall be deposited in the Healthy DC Fund, established by § 31-3514.02. The remaining 25% shall be deposited in the General Fund of the District of Columbia."

Temporary Amendments of Section

Section 4(b) of D.C. Law 18-134 substituted "District Medicaid program, the Healthy DC Program," for "District Medicaid program,".

Section 6(b) of D.C. Law 18-134 provides that the act shall expire after 225 days of its having taken effect.

Section 2 of D.C. Law 18-205, in subsec. (a), deleted "the District Medicaid Program, the Healthy DC Program, the DC HealthCare Alliance,"; rewrote subsec. (d) to read as follows:

"(d) Any revenues generated from this section arising from contracts for services under the District's Medicaid program, DC HealthCare Alliance program, or Healthy DC program shall be deposited in the Healthy DC and Health Care Expansion Fund, established by section 15b of the Hospital and Medical Services Corporation Regulatory Act of 1996, effective March 2, 2007 (D.C. Law 16-192; D.C. Official Code § 31-3514.02).".

; and added subsecs. (e) and (f) to read as follows:

"(e) Of all other revenues generated pursuant to this section, 75% shall be deposited in the Healthy DC and Health Care Expansion Fund and 25% shall be deposited in the General Fund of the District of Columbia.

"(f) For the purposes of this section, the term, "health maintenance organization" shall include prepaid health plans.".

Section 7(b) of D.C. Law 18-205 provides that the act shall expire after 225 days of its having taken effect.

Emergency Act Amendments

For temporary (90 day) amendment of section, see § 4(b) of Hospital and Medical Services Corporation Regulatory Emergency Amendment Act of 2009 (D.C. Act 18- 277, January 11, 2010, 57 DCR 935).

For temporary (90 day) amendment of section, see § 2 of Medicaid Resource Maximization Emergency Amendment Act of 2010 (D.C. Act 18-390, May 7, 2010, 57 DCR 4339).

For temporary (90 day) amendment of section, see § 5022 of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).

Legislative History of Laws

Law 17-219, the "Fiscal Year 2009 Budget Support Act of 2008", was introduced in Council and assigned Bill No. 17-678, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on May 13, 2008, and June 3, 2008, respectively. Signed by the Mayor on June 26, 2008, it was assigned Act No. 17-419 and transmitted to both Houses of Congress for its review. D.C. Law 17-219 became effective on August 16, 2008.

For Law 18-104, see notes following § 31-205.

For Law 18-223, see notes following § 31-101.

Miscellaneous Notes

Short title: Section 5053 of D.C. Law 17-219 provided that subtitle U of title V of the act may be cited as the "Healthy DC Revenue Amendment Act of 2008".

Short title: Section 5021 of D.C. Law 18-223 provided that subtitle C of title IV of the act may be cited as the "Medicaid Resource Maximization Amendment Act of 2010".