The bill aims to amend the current regulations surrounding the MI VIA waiver program by explicitly prohibiting the inclusion of health care provider gross receipts taxes in the budget calculations for participants. It mandates that the health care authority create rules ensuring that these taxes are treated separately from the individual budgetary allotments assigned to participants. Instead of being included in the overall budget, gross receipts taxes will be billed and reimbursed as a distinct line item, thereby providing clarity and potentially increasing the funds available for services, supports, and goods for participants.

Additionally, the bill defines key terms related to the MI VIA waiver program, including "individual budgetary allotment," which refers to the total approved annual budget for each participant, and "mi via waiver program," which is identified as the state's self-directed Medicaid home- and community-based services waiver program. This legislative change is intended to enhance the financial management of the program and ensure that participants receive the full benefit of their allocated budgets without the burden of gross receipts taxes impacting their available resources.