2017 House Bill 4950 / 2018 Public Act 31

Revise HMO taxation

Introduced in the House

Sept. 13, 2017

Introduced by Rep. Hank Vaupel (R-47)

To exempt health maintenance organizations from a state income tax law provision that authorizes a gross premium tax imposed on insurance companies. This would codify what is current practice, due to uncertainty as to whether an HMO is considered “insurance”.

Referred to the Committee on Tax Policy

Oct. 4, 2017

Reported without amendment

Without amendment and with the recommendation that the bill pass.

Nov. 30, 2017

Passed in the House 106 to 2 (details)

Received in the Senate

Dec. 5, 2017

Referred to the Committee on Finance

Jan. 17, 2018

Reported without amendment

With the recommendation that the bill pass.

Feb. 6, 2018

Passed in the Senate 36 to 0 (details)

To exempt health maintenance organizations from a state income tax law provision that authorizes a gross premium tax imposed on insurance companies. This would codify what is current practice, due to uncertainty as to whether an HMO is considered “insurance”.

Signed by Gov. Rick Snyder

Feb. 20, 2018