Medicaid; tax credit for providers of waiver services. (HB1555)

Introduced By

Del. Chris Head (R-Roanoke)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Providers of Medicaid waiver services tax credit. Creates an individual and corporate income tax credit for health insurance premiums paid by a business providing Medicaid waiver services equal to the percentage of the business's gross earned revenues attributable to such services multiplied by the difference of (i) the health insurance premiums paid by the business in the current year for its full-time direct care employees providing Medicaid waiver services and (ii) the health insurance premiums paid by the business in 2014 for the same employee group. The bill provides for any unused credit to be carried forward for five years. The provisions of the bill would be effective beginning with taxable year 2016. The credit would expire on January 1, 2021. Read the Bill »


Bill Has Failed


01/07/2015Prefiled and ordered printed; offered 01/14/15 15101199D
01/07/2015Referred to Committee on Finance
01/20/2015Assigned Finance sub: Subcommittee #3
01/22/2015Impact statement from TAX (HB1555)
01/23/2015Subcommittee recommends laying on the table
02/10/2015Left in Finance