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§ 15-132.1. Self-employed providers; withholding income taxes

West's Annotated Code of MarylandHealth--GeneralEffective: January 1, 2007

West's Annotated Code of Maryland
Health--General
Title 15. Assistance Programs (Refs & Annos)
Subtitle 1. Medical and Pharmacy Assistance Programs (Refs & Annos)
Effective: January 1, 2007
MD Code, Health - General, § 15-132.1
§ 15-132.1. Self-employed providers; withholding income taxes
Currentness
Self-employed provider defined
(a) 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 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.
Voluntary withholding of taxes
(b) To the extent allowed under federal law, the Department shall provide voluntary withholding of federal income taxes under the Internal Revenue Code and State income taxes under Title 10 of the Tax--General Article for self-employed providers.
Construction of section
(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.

Credits

Added by Acts 2006, c. 536, § 1, eff. Jan. 1, 2007.
MD Code, Health - General, § 15-132.1, MD HEALTH GEN § 15-132.1
Current with legislation effective through October 1, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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