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Regulatory Information
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2014-05-29
article
Medicaid Program; Health Care-Related Taxes
Proposed Rules
D09002ee1bddb6699
D09002ee1bddb6746
United States
Department of Health and Human Services
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org
United States Government Agency or Subagency
United States
Centers for Medicare & Medicaid Services
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org
United States Government Agency or Subagency
This proposed rule would revise the threshold under the indirect guarantee hold harmless arrangement test to reflect the provisions of the Tax Relief and Health Care Act of 2006, Public Law 109-432, by providing that, when determining whether there is an indirect guarantee under the 2-prong test for any part of a fiscal year on or after January 1, 2008 through September 30, 2011, the allowable amount that can be collected from a health care-related tax is reduced from 6 to 5.5 percent of net patient revenues received by the taxpayers. This proposed rule would also clarify the standard for determining the existence of a hold harmless arrangement under the positive correlation test, Medicaid payment test, and the guarantee test (with conforming changes to parallel provisions concerning hold harmless arrangements with respect to provider-related donations); codify descriptions for two classes of health care services permissible under Federal statute for purposes of taxes on health care providers; and, remove obsolete transition period regulatory language.
72 FR 13726
https://www.govinfo.gov/app/details/FR-2007-03-23/07-1331
07-1331
fr23mr07-26
RIN 0938-AO80
4120-01-P
CMS 2275-P
https://www.govinfo.gov/app/details/FR-2007-03-23/07-1331
https://www.govinfo.gov/content/pkg/FR-2007-03-23/html/07-1331.htm
https://www.govinfo.gov/content/pkg/FR-2007-03-23/pdf/07-1331.pdf
Administrative Practice and Procedure
Child Support
Claims
Grant Programs-Health
Medicaid
Reporting and Recordkeeping Requirements
9 p.
13726
13734
72 FR 13726
Code of Federal Regulations
Title 42 Part 433
42 CFR Part 433
Regulation Identification Number 0938-AO80
RIN 0938-AO80
Medicaid Program; Health Care-Related Taxes; Federal Register Vol. 72, Issue
PRORULE
07-1331
DEPARTMENT OF HEALTH AND HUMAN SERVICES
Centers for Medicare & Medicaid Services
2007-05-22
CMS 2275-P
4120-01-P
07-1331
Proposed rule.
This proposed rule would revise the threshold under the indirect guarantee hold harmless arrangement test to reflect the provisions of the Tax Relief and Health Care Act of 2006, Public Law 109-432, by providing that, when determining whether there is an indirect guarantee under the 2-prong test for any part of a fiscal year on or after January 1, 2008 through September 30, 2011, the allowable amount that can be collected from a health care-related tax is reduced from 6 to 5.5 percent of net patient revenues received by the taxpayers. This proposed rule would also clarify the standard for determining the existence of a hold harmless arrangement under the positive correlation test, Medicaid payment test, and the guarantee test (with conforming changes to parallel provisions concerning hold harmless arrangements with respect to provider-related donations); codify descriptions for two classes of health care services permissible under Federal statute for purposes of taxes on health care providers; and, remove obsolete transition period regulatory language.
To be assured consideration, comments must be received at one of the addresses provided below, no later than 5 p.m. on May 22, 2007.
Charles Hines, (410) 786-0252 or Stuart Goldstein, (410) 786-0694.
Administrative Practice and Procedure
Child Support
Claims
Grant Programs-Health
Medicaid
Reporting and Recordkeeping Requirements
Medicaid:
Health care-related taxes,
http://www.cms.hhs.gov/regulations/ecomments
http://www.whitehouse.gov/omb/circulars/a004/a-4.pdf
Federal Register
Vol. 72, no. 56
Office of the Federal Register, National Archives and Records Administration
2007-03-23
continuing
daily
deposited
born digital
374 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2007-03-23
P0b002ee1892c6fe6
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr23mr07
https://www.govinfo.gov/app/details/FR-2007-03-23
https://www.govinfo.gov/content/pkg/FR-2007-03-23/pdf/FR-2007-03-23.pdf
https://www.govinfo.gov/content/pkg/FR-2007-03-23/xml/FR-2007-03-23.xml
fdlp
13671
14034
DGPO
2014-05-29
2023-05-02
FR-2007-03-23
machine generated
eng
FR
FR-2007-03-23
72
56