Arkansas Code
Subchapter 16 - Quality Assurance Levy
§ 20-10-1606. Waiver for nursing facilities under life-care facility contracts

(a) The Department of Human Services shall apply for a waiver of the uniform healthcare-related tax under 42 C.F.R. § 433.68, as in effect on January 1, 2007, to exempt each nursing facility that provides nursing care exclusively under contract with life-care facilities licensed under § 23-93-201 et seq. from the quality assurance fee and to allow adjustment of the quality assurance fee paid by state-operated nursing facilities.
(b) Upon receiving the waiver, the department shall discontinue collecting the quality assurance fee from any nursing facility that provides nursing care exclusively under life-care facility contracts and adjust the quality assurance fee paid by state-operated nursing facilities pursuant to the waiver.