The Sheppard Mullin telehealth team is proud to announce the creation of a new series focusing on developments in telehealth on a state level. The series will include, among other things, blog posts and webinars on state telehealth related matters.

As we recently reported in our December 7, 2020 (“Permanent Expansion of Medicare Telehealth Services”) and December 31, 2020 (“The Permanency for Audio Only Telehealth Act: A Matter of Healthcare Equity?) Blog Posts, the Federal government has taken a number of steps to try to expand telehealth coverage and reimbursement across the country in response to the COVID-19 pandemic. Similarly, states across the country have expanded telehealth access, coverage and reimbursement as they grapple with the impacts of the COVID-19 pandemic.

Unlike their Federal counterparts, however, states are sprinting ahead in allowing for and enabling telehealth innovation. Areas of change on the state level impacting telehealth include, among others, the types of services that can be provided via telehealth, the mode in which telehealth services may be rendered, insurance coverage for telehealth services, licensure of telehealth providers and prescription protocols for medications being prescribed via telehealth. We intend to highlight these changes to ensure that providers of all types are up to date on telehealth considerations in the state(s) in which they operate.

To help kickoff this series, on February 10, 2021 at 2:30 PM ET, we will be presenting a webinar with Anchin, Block & Anchin LLP, the largest single-office public accounting firm in North America, entitled “Invitation to What You Need to Know About COVID-19, Telemedicine and the Potential Tax Implications.” On the webinar we will focus on the business and state tax implications of cross-border telehealth and remote work during the pandemic. Topics include:

  • Practice of Medicine
    • Waivers and Expedited Licensure
    • Other Considerations When Practicing Across State Lines
  • Remote Employees
    • Company payroll tax withholding obligations for telecommuting employees
    • Convenience of employer rule application to workers located in certain states
    • Residency and domicile implications of the temporary shelter-in-place rules and remote work environment
  • Nexus
    • Business income state tax implications of teleworking from various jurisdictions
    • Other types of business tax exposure due to remote employee physical presence
  • Apportionment
    • Sourcing of service revenue among telecommuting states
    • Opportunities to reduce taxes based on sourcing

Click here to register for this webinar, and stay tuned for additional blog posts on state law and telehealth considerations.

Check out Sheppard Mullin’s Coronavirus Insights Portal which aggregates the firm’s various COVID-19 blog posts on a broad range of topics. Click here to view and subscribe.