§3175-D. Nursing facility depreciation
(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)
1. Depreciation. For sales of nursing facilities, as defined in section 1812‑A, that occur on or after October 1, 2009, the department shall either:
A. At the time of the sale, recapture depreciation paid by the department under the MaineCare program, from the proceeds of the sale; or [PL 2009, c. 97, §1 (NEW).]
B. At the election of the buyer and seller, waive the recapture of depreciation at the time of the sale and allow the asset to transfer at the historical cost of the seller less depreciation allowed under the MaineCare program to the buyer for reimbursement purposes. [PL 2009, c. 97, §1 (NEW).]
[PL 2009, c. 97, §1 (NEW).]
2. (TEXT EFFECTIVE ON CONTINGENCY: See PL 2013, c. 582, §5) Methodology. Beginning with the sale of a nursing facility that occurs on or after July 1, 2014, or such other date as approved by the United States Department of Health and Human Services, Centers for Medicare and Medicaid Services, the department shall calculate depreciation recapture using a methodology that provides percentage credits for buildings, fixed equipment and moveable equipment based on the number of years of operation by the owner of the nursing facility that is consistent with the following:
A. For the purposes of determining depreciation recapture for buildings and fixed equipment, the methodology must determine the number of years of operation by reference to the date on which the owner began operating with the original license; [PL 2013, c. 582, §1 (NEW); PL 2013, c. 582, §5 (AFF).]
B. For the purposes of determining depreciation recapture for moveable equipment, the methodology must enable percentage credits to reach 100% after the first 6 years of the assigned useful life; and [PL 2013, c. 582, §1 (NEW); PL 2013, c. 582, §5 (AFF).]
C. The methodology must treat as equivalent to the owner of the nursing facility any person or entity that owns or controls the entity that owns the nursing facility and any entity that is owned or controlled by the owner of the nursing facility. [PL 2013, c. 582, §1 (NEW); PL 2013, c. 582, §5 (AFF).]
[PL 2013, c. 582, §1 (NEW); PL 2013, c. 582, §5 (AFF).]
SECTION HISTORY
PL 2009, c. 97, §1 (NEW). PL 2013, c. 582, §1 (AMD). PL 2013, c. 582, §5 (AFF).
Structure Maine Revised Statutes
Subtitle 3: INCOME SUPPLEMENTATION
Chapter 855: AID TO NEEDY PERSONS
22 §3172-A. Mental Health and Mental Retardation Improvement Fund (REPEALED)
22 §3172-B. Moneys received; credit to General Fund; unencumbered balance (REPEALED)
22 §3173. Powers and duties of department
22 §3173-A. Reimbursement for therapy; intermediate care facilities and skilled nursing facilities
22 §3173-B. Medically needy program; certain individuals in intermediate care facilities
22 §3173-D. Reimbursement for substance use disorder treatment
22 §3173-E. Treatment of joint bank accounts in Medicaid eligibility determinations
22 §3173-F. Charging or increasing premiums
22 §3173-G. Medicaid coverage for reproductive health care and family planning services
22 §3173-H. Services delivered through telehealth
22 §3173-I. Maine Telehealth and Telemonitoring Advisory Group
22 §3174-A. Medical coverage program for certain boarding home residents
22 §3174-C. Coverage for inpatient hospital mental disease treatment services
22 §3174-E. Interim assistance agreement
22 §3174-F. Coverage for adult dental services
22 §3174-H. Availability of income between married couples in determination of eligibility
22 §3174-I. Medicaid eligibility determinations for applicants to nursing homes
22 §3174-J. Medicaid drug formulary (REPEALED)
22 §3174-K. Counseling for certain children
22 §3174-L. Parity among counselors
22 §3174-M. Medicaid drug formulary
22 §3174-N. Authorization to pursue federal waivers to develop Medicaid managed-care program
22 §3174-P. Prescription processing service fee (REPEALED)
22 §3174-Q. Medicaid stability
22 §3174-R. Medicaid drug rebate program
22 §3174-T. Cub Care program (REALLOCATED FROM TITLE 22, SECTION 3174-R)
22 §3174-U. Medicaid reimbursement for dental services
22 §3174-V. Federally qualified health center reimbursements
22 §3174-W. Procedure for home health care changes (REALLOCATED FROM TITLE 22, SECTION 3174-U)
22 §3174-X. Contracted ombudsman services
22 §3174-Y. Prior authorization in Medicaid program
22 §3174-Z. Private, nonmedical and board and care institutions
22 §3174-BB. Enrollment periods
22 §3174-CC. Medicaid eligibility during incarceration
22 §3174-DD. Dirigo health coverage
22 §3174-EE. Mail order drugs (REALLOCATED FROM TITLE 22, SECTION 3174-AA)
22 §3174-GG. Long-term Care Partnership Program
22 §3174-HH. Coordination of services
22 §3174-II. Relationship to federal Medicare program
22 §3174-KK. MaineCare Stabilization Fund (REALLOCATED FROM TITLE 22, SECTION 3174-II)
22 §3174-LL. Inpatient services reimbursement based on diagnosis-related groups
22 §3174-QQ. Care for children with life-threatening conditions
22 §3174-RR. Dental hygienist reimbursement (REALLOCATED FROM TITLE 22, SECTION 3174-QQ)
22 §3174-SS. Calculation of 24 months (REPEALED)
22 §3174-TT. Limitation on reimbursement for opioids (REPEALED)
22 §3174-UU. Reimbursement for opioid drugs for the treatment of pain
22 §3174-WW. Tobacco cessation
22 §3174-XX. Dental therapy reimbursement
22 §3174-YY. State educational Medicaid officer
22 §3174-ZZ. Reimbursement for hearing aids
22 §3174-CCC. Chiropractic services reimbursement (REALLOCATED FROM TITLE 22, SECTION 3174-AAA)
22 §3174-DDD. Coverage for conversion therapy (REALLOCATED FROM TITLE 22, SECTION 3174-BBB)
22 §3174-EEE. Prior authorization of treatment for opioid use disorder
22 §3174-FFF. State-funded medical program for noncitizens
22 §3174-GGG. Palliative care reimbursement (REALLOCATED FROM TITLE 22, SECTION 3174-FFF)
22 §3174-HHH. Ostomy equipment reimbursement (REALLOCATED FROM TITLE 22, SECTION 3174-FFF)
22 §3174-III. Reimbursement for donor breast milk
22 §3175. Acceptance of federal provisions
22 §3175-A. Delinquent nursing home taxes to be withheld from Medicaid payments
22 §3175-B. Delinquent residential treatment facility taxes to be withheld from Medicaid payments
22 §3175-C. Delinquent hospital taxes to be withheld from Medicaid payments
22 §3175-D. Nursing facility depreciation
22 §3176. Treasurer of State as agent
22 §3178. Payment to conservator or guardian
22 §3179. Change of circumstances
22 §3180. Inalienability of aid
22 §3182. Fraudulent representations; penalty
22 §3184. Recovery of illegal payments
22 §3185. Medical expenses for catastrophic illness
22 §3186. Medical and social services referral service
22 §3187. Principles of reimbursement; rules
22 §3188. Maine Managed Care Insurance Plan Demonstration for uninsured individuals
22 §3189. The Maine Health Program (REPEALED)
22 §3189-A. Advisory Board to Privatize the Maine Health Program (REPEALED)
22 §3190. Community Health Program grants (REPEALED)
22 §3192. Community Health Access Program
22 §3193. Affordable Health Care Fund (REALLOCATED FROM TITLE 22, SECTION 3192)
22 §3194. Report on cost of dispensing medication
22 §3195. Compensation for care provided to persons with intellectual disabilities or autism
22 §3196. Coverage for non-Medicaid services to MaineCare members