1. 1. The tax imposed by sections 660.425 to 660.465 shall become effective upon authorization by the federal Centers for Medicare & Medicaid Services for a gross receipts tax for in-home services.
2. 2. If the federal Centers for Medicare & Medicaid Services determines that their authorization is not necessary for the tax imposed under sections 660.425 to 660.465, the tax shall become effective sixty days after the date of such determination.

(L. 2009 H.B. 740 merged with S.B. 307)

Effective 6-26-09 (H.B. 740); 8-28-09 (S.B. 307)

Expires 9-01-11