Bill > HB2473

This bill amends the tax rates for health maintenance organizations (HMOs) in West Virginia, proposing a structured tax system based on the number of Medicaid and non-Medicaid member months. Specifically, the bill establishes new tax rates for different tiers of member months from July 1, 2022, through June 30, 2025, with a significant rate increase for July 1, 2025, through June 30, 2026. For Medicaid member months, the rates vary based on volume, ranging from $36.26 per month for under 250,000 members to $1.036 for over 500,000 members. Similarly, non-Medicaid member months are taxed at rates between 10.36 and 25.9 cents depending on the total number of members. The bill removes previous provisions for automatic annual rate increases and instead introduces a new mechanism where, starting July 1, 2026, the rates will be maintained at a level compliant with federal regulations. The tax is contingent on approval from the Centers for Medicare and Medicaid Services, and will be automatically void if it does not meet federal requirements for healthcare-related taxes. The bill also provides detailed definitions for terms like "managed care organization," "Medicaid member," and "non-Medicaid enrollee" to clarify the scope of the tax.

Budget and Finance

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=2473&year=2025&sessiontype=RS&btype=bill