COMMITTEE ON BUDGET, APPROPRIATIONS 
AND FINANCE 
 
 
BILL NO. 35-0028 
 
Thirty-Fifth Legislature of the Virgin Islands 
 
 
 
February 27, 2023 
 
 
 
An Act amending title 33 Virgin Islands Code, subtitle 1, part 1, chapter 3, section 43l, adding 
TRICARE to medical payment reimbursements subject to the 2.5 percent Virgin Islands gross 
receipts tax 
 
 
 
PROPOSED BY: 
 
 
Senator Franklin D. Johnson 
WHEREAS, Virgin Islands physicians and healthcare facilities receiving Medicaid and 
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Medicare reimbursements are subject to the payment of all gross receipts taxes at 2.5 percent 
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imposed by the Government of the Virgin Islands; and 
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WHEREAS, TRICARE is the health care plan for uniformed service members, retirees, 
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and their families; and  
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WHEREAS, TRICARE is not subject to the payment of gross receipts taxes at 2.5% 
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as imposed by the Government of the Virgin Islands; and 
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WHEREAS, placing TRICARE on par with Medicare and Medicaid would encourage 
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Virgin Islands physicians and healthcare facilities to provide healthcare services to active-duty 
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military members, veterans, and their families, Now therefore 
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Be it enacted by the Legislature of the Virgin Islands: 
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SECTION 1.  Title 33 Virgin Islands Code, subtitle 1, part 1, chapter 3, section 43l is 
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amended in the following instances: 
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(1) 
By striking the first instance of “and” and inserting a comma in its place; and 
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(2) 
By adding “, and TRICARE” after “Medicare” 
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Bill Summary 
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This bill seeks to amend title 33 Virgin Islands Code, subtitle 1, part 1, chapter 3, section 
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43l by adding Tricare reimbursements to the medical payment reimbursements that are subject 
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to the 2.5 percent gross receipts tax. 
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BR23-0066/January 25, 2023/LMW 
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