Hawaii Revised Statutes
346E. Nursing Facility Tax
346E-1 Definitions.

§346E-1 Definitions. As used in this chapter, unless the context otherwise requires:
"Department" means the department of human services.
"Director" means the director of human services.
"Nursing facility" means a nursing facility licensed under sections 321-9 and 321-11 and any intermediate care facility for individuals with intellectual disabilities licensed under sections 321-9 and 321-11.
"Nursing facility income" means the total compensation received for furnishing nursing facility services, including all receipts from "ancillary services" (as defined in 42 Code of Federal Regulations 413.53(b)) to the provision of nursing facility services, and receipts from items supplied in connection with these services. "Nursing facility income" shall not include the following: compensation received from services covered by title XVIII of the federal Social Security Act (including copayments and deductibles received from beneficiaries of the medicare program); income from an affiliated entity that operates as a prepaid health maintenance organization; settlements from third party payors for services delivered or items supplied prior to the effective date of this Act (such as settlements of cost reports or decisions on rate reconsideration requests); income from services provided by separately licensed units (such as distinct part intermediate care facilities for individuals with intellectual disabilities); income from the provision of adult day health and adult day care programs; income from the provision of home health agency services; income from the provision of "nursing homes without walls" programs; income from the provision of inpatient hospital services; income from grants, bequests, donations, endowments, or investments; or amounts of taxes imposed by chapter 237 or this chapter and passed on, collected, and received from the consumer as part of nursing facility income.
"Operator" means any person operating a nursing facility, whether as owner or proprietor, or as lessee, sublessee, mortgagee in possession, licensee, or otherwise, or engaging or continuing in any service business that involves the actual furnishing of nursing facility services. [L 1993, c 315, pt of §1; am L 1994, c 230, pt of §1; am L 2011, c 220, §11]