HB27 Alabama 2016 1st Special Session Session

Summary

Primary Sponsor

Elaine Beech

Democrat

Session

First Special Session 2016

Title

Medicaid, prescription drugs, supplemental tax of 15 cents per prescription by Act 2015-537, refunds as tax credit against original prescription drug taxes due, commencing October 1, 2016, Act 2015-537, 2015 Second Sp. Sess., repealed

Summary

HB27 repeals the 15-cent-per-prescription tax created in 2015 and provides refunds for taxes already collected, to be paid from the State General Fund in the fiscal year ending September 30, 2017.

What This Bill Does

This bill refunds the supplemental privilege tax on prescriptions that was collected under Act 2015-537. It repeals Act 2015-537. The refunds are paid by the Department of Revenue using funds appropriated from the State General Fund for the fiscal year ending September 30, 2017, and the act becomes effective immediately after the governor signs it.

Who It Affects

• Pharmaceutical service providers that collected and remitted the 15-cent tax will receive refunds.
• The Department of Revenue will issue the refunds, using funds appropriated from the State General Fund in the 2017 fiscal year to cover the cost.

Key Provisions

• Refund the supplemental privilege tax on prescriptions collected under Act 2015-537 on or before January 1, 2017.
• Repeal Act 2015-537 of the 2015 Second Special Session.
• Appropriate sufficient funds from the State General Fund for the fiscal year ending September 30, 2017 to pay the refunds.
• This act becomes effective immediately following passage and approval by the Governor.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Medicaid