Provider Tax Administrative Simplification Act of 2015

Bill: 114-s-459
Sponsor: full_name: Sen. Boozman, John [R-AR]
Introduced: 2015-02-11
Policy area: Health
Subjects: Administrative remedies

Department of Health and Human Services

Housing for the elderly and disabled

Intergovernmental relations

Long-term, rehabilitative, and terminal care

Medicaid

State and local taxation
Latest action: action_date: 2015-02-11
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2015-02-11
action_desc: Introduced in Senate
text: <p><b>Provider Tax Administrative Simplification Act of 2015</b></p> <p>Requires the Secretary of Health and Human Services to approve a waiver of the uniform tax requirement (whether or not the tax is broad based), regardless of whether the state concerned satisfies certain requirements, for any state with a provider tax that does not apply to continuing care retirement communities or life care communities that: (1) have no beds certified to provide medical assistance under title XIX (Medicaid) of the Social Security Act, or (2) do not provide services for which Medicaid payment may be made.</p>

tv_txt: II 114th CONGRESS 1st Session S. 459 IN THE SENATE OF THE UNITED STATES February 11, 2015 Mr. Boozman introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To require the Secretary of Health and Human Services to approve waivers under the Medicaid Program under title XIX of the Social Security Act that are related to State provider taxes that exempt certain retirement communities.

1. Short title This Act may be cited as the Provider Tax Administrative Simplification Act of 2015 . 2. Provider tax rule exemption for certain continuing care retirement communities In the case of a State that has a provider tax that does not apply to continuing care retirement communities or life care communities (as such terms are used for purposes of section 1917(g) of the Social Security Act ( 42 U.S.C. 1396p(g) )) that have no beds that are certified to provide medical assistance (as such term is defined under section 1905(a) of such Act) under title XIX of the Social Security Act or that do not provide services for which payment may be made under title XIX of the Social Security Act, the Secretary of Health and Human Services shall approve a waiver under section 433.68(e)(2)(iii) of title 42 of the Code of Federal Regulations regardless of whether the Secretary determines that the State satisfies the requirements of section 433.68(e)(2)(iii)(B) of such title.