Comptroller Revises Franchise Tax Rules

State Comptroller Susan Combs has posted revised definitions and calculations for how the state's new franchise tax on business affects physicians and other health care professionals.

A TMA staff analysis of the revisions shows they are closer to what TMA believes was the legislature's intent – to include most cases where the provider wasn't paid in full and no negotiated or government-mandated discount price applies.

The comptroller still says expenses attributable to uncompensated care cannot be deducted if the cost of that care is excluded from revenue, but overall, TMA staff believes, the new rules are an improvement over the previous version.

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Action, May 16, 2008

Last Published: 6/10/2008

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