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H.B. 1476 VETOES
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House Bill No. 1476
AN ACT concerning
Caregivers Income Protection Act - Voluntary Tax Withholding
FOR the purpose of requiring the Department of Health and Mental Hygiene to
provide voluntary withholding of certain taxes for certain self-employed
providers in the Maryland Medical Assistance Program; defining certain terms a
certain term; providing for a delayed effective date; and generally relating to the
withholding of certain taxes and the Maryland Medical Assistance Program.
BY adding to
Article - Health - General
Section 15-132.1
Annotated Code of Maryland
(2005 Replacement Volume and 2005 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Health - General
15-132.1.
(A) (1) IN THIS SECTION, "SELF-EMPLOYED PROVIDER" MEANS AN
INDIVIDUAL WHO:
(1) PROVIDES HEALTH CARE SERVICES AS AN ATTENDANT, PERSONAL
CARE AIDE, PERSONAL CARE PROVIDER, OR RESPITE CARE WORKER TO PROGRAM
RECIPIENTS BUT IS NOT EMPLOYED BY AN AGENCY.
(2) "SELF EMPLOYED PROVIDER" INCLUDES CONSUMER EMPLOYED
ATTENDANTS, PERSONAL CARE AIDES, PERSONAL CARE PROVIDERS, AND RESPITE
CARE WORKERS PARTICIPATING IN:
(I) THE HOME- AND COMMUNITY-BASED SERVICES WAIVER FOR
OLDER ADULTS PROGRAM; OR
(II) THE MEDICAL ASSISTANCE PERSONAL CARE PROGRAM; AND
(2) IS NOT EMPLOYED BY AN AGENCY.
(B) TO THE EXTENT ALLOWED UNDER FEDERAL LAW, THE DEPARTMENT
SHALL PROVIDE VOLUNTARY WITHHOLDING OF ANY APPLICABLE FEDERAL INCOME
TAXES UNDER THE INTERNAL REVENUE CODE AND STATE INCOME TAXES UNDER
TITLE 10 OF THE TAX - GENERAL ARTICLE FOR SELF-EMPLOYED PROVIDERS.
(C) NOTHING IN THIS SECTION SHALL BE CONSTRUED TO ALTER A
SELF-EMPLOYED PROVIDER'S CONTRACTUAL RELATIONSHIP WITH THE
DEPARTMENT OR TO CONFER TO THE SELF-EMPLOYED PROVIDER ANY STATUS OF
EMPLOYMENT OR BENEFITS COMMENSURATE WITH THAT STATUS.
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