For the state fiscal years ending June 30, 2020, through June 30, 2026, the tax imposed under section 12-263q on the provision of inpatient hospital services and outpatient hospital services shall cease to be imposed if the Centers for Medicare and Medicaid Services (1) determines that such tax is an impermissible tax under Section 1903(w) of the Social Security Act, as amended from time to time, or (2) does not approve the applicable Medicaid state plan amendments necessary for the state to receive federal financial participation under the Medicaid program for the payments set forth in subsection (i) of section 17b-239 and subsection (c) of section 17b-239e. In the event of such a determination or disapproval, the General Assembly shall consider, during the next occurring regular or special session, whichever is sooner, such amendments to the general statutes as are necessary to comply with federal law regarding such tax.
(Dec. Sp. Sess. P.A. 19-1, S. 4.)
History: Dec. Sp. Sess. P.A. 19-1 effective December 19, 2019.
Structure Connecticut General Statutes
Chapter 211c - Hospitals Tax and Nursing Home and Intermediate Care Facility User Fees
Section 12-263p. - Definitions.
Section 12-263s. - Tax credits. Returns. Request for extension of time for payment. Penalties.
Section 12-263u. - Claims for refunds.
Section 12-263v. - Hearings and appeals.
Section 12-263w. - Powers related to inquiry, investigation or hearing.
Section 12-263y. - Prohibitions.
Section 12-263z. - Superior court jurisdiction.
Section 12-263aa. - Determination by the Centers for Medicare and Medicaid Services.