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Senate Bill 1878, Property Tax Modifications, is being debated in the General Assembly. This legislation contains a provision important to the health and well-being of those North Carolina residents without health insurance / prescription drug coverage. This bill includes language clarifying that drug samples given to medical practitioners to dispense free in the course of their practices are not subject to municipal or county property taxation. This language is important to medical practices that treat uninsured patients and dispense these drug samples to patients struggling with the cost of medications.Medical practices are not allowed to sell prescription drug samples; thus, there is no revenue generated from these samples that should be taxed. Prescription drug samples are provided by pharmaceutical corporations, in part, in an effort to promote access to prescription medications for patients who desperately need them but are unable to afford the retail cost. The threat of taxation of these drug samples may force many medical practices to stop maintaining a supply. The final result: Patients will needlessly suffer due to reduced access to necessary medications.Please encourage your legislator to support this bill's exclusion of prescription drug samples from property taxation.John R. Mangum, M.D.Secretary/Treasurer, N.C. Medical Society, Sanford
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