Source: https://www.hilltopinstitute.org/our-work/hospital-community-benefit/hcbp-state-comparison/?select=ste1
Timestamp: 2020-04-02 03:26:21
Document Index: 296587982

Matched Legal Cases: ['§36', '§33', '§501', '§43', '§501', '§42', '§501', '§42', '§26', 'art. 16', '§ 5', '§26', '§26', '§501', '§246', '§237', '§237', '§347', '§501', '§422', '§427', '§423', '§60', '§60', '§79', '§79', '§79', '§205', '§501', '§141', '§141', '§170', '§501', '§139', '§206', '§211', '§205', '§77', '§77', '§77', '§13', '§13', '§57', '§57', '§57', '§501', '§10', '§10', '§ 39']

Arizona law does not expressly require nonprofit hospitals to provide community benefits.
Arizona does not require nonprofit hospitals to report community benefits.
Arizona does not require nonprofit hospitals to conduct community health needs assessments.
Arizona does not require nonprofit hospitals to develop community benefit plans or implementation strategies.
Arizona does not require nonprofit hospitals to adopt or implement financial assistance policies.
Hospital administrators are responsible for informing patients how to obtain a schedule of hospital rates and charges. Ariz. Admin. Code §R9-10-212(B)(3)(c).
However, Arizona law requires that hospitals, including nonprofit hospitals, post a detailed schedule of rates and charges in a conspicuous place in the reception area/outpatient treatment center. Ariz. Rev. Stat. §36-436.01(B).
Arizona does not limit nonprofit hospital charges, billing, or collections.
Arizona law does not limit hospital charges, billing, or collection practices but, conversely, permits health care providers to secure a lien for the care, treatment, and transportation of an injured patient against the patient’s liability and indemnity claims other than health insurance and underinsured motorist coverage. Generally, the lien would be for the amount of the hospital’s customary charges rather than costs. Ariz. Rev. Stat. §33-931.
Arizona law exempts non-profit hospitals from state income tax.
Two separate provisions of Arizona law exempt nonprofit hospitals from state income tax. Arizona exempts from state income tax organizations that are exempt from federal income tax pursuant to Internal Revenue Code §501.
In addition, Arizona exempts corporations organized for charitable purposes from state income tax provided, among other things, that no substantial part of their activities consists of “carrying on propaganda or attempting to influence legislation.” Ariz. Rev. Stat. §43-1201 (A)(4).
Arizona law exempts from taxation property used to provide health care services by a federally tax-exempt nonprofit hospital.
Arizona law exempts from taxation property owned by health care providers that is used to provide health care services if that property is exempt from federal income tax pursuant to Internal Revenue Code §501(c)(3). In addition, the real and personal property of a hospital “for the relief of the indigent or afflicted” is exempt from property taxes as long as the hospital is operated as a nonprofit. Ariz. Rev. Stat. §42-11105(A),(D).
Arizona law exempts nonprofit hospitals from its Transaction Privilege and Use Tax.
Arizona exempts from the state’s Transaction Privilege and Use Tax (TPUT) sales of tangible personal property to hospitals organized and operated exclusively for charitable purposes, with no private inurement. Also exempt are sales of tangible personal property by hospitals organized and operated exclusively for charitable purposes that are recognized by the IRS under Internal Revenue Code §501(c)(3). Ariz. Rev. Stat. §42-5159(A)(13)(a), (15)(a).
Arkansas law does not expressly require nonprofit hospitals to provide community benefits.
Arkansas does not require nonprofit hospitals to report community benefits.
Arkansas does not require nonprofit hospitals to conduct community health needs assessments.
Arkansas does not require nonprofit hospitals to develop community benefit plans or implementation strategies.
Arkansas does not require nonprofit hospitals to adopt or implement financial assistance policies.
Arkansas law does not limit nonprofit hospital charges, billing, or collection practices.
Arkansas law exempts nonprofit hospitals from state income tax.
Arkansas law exempts from state income tax corporations organized and operated exclusively for charitable purposes. Ark. Code §26-51-303(a)(9).
The Arkansas constitution exempts from taxation “buildings and grounds and materials used exclusively for public charity.” Ark. Const. art. 16, § 5.
A property tax statute similarly exempts real property owned by “institutions of purely public charity” and used for nonprofit purposes. Ark. Code §26-3-301(7).
Arkansas law exempts nonprofit hospitals from state gross receipts tax.
Except for “the sale of materials used in the original construction or repair or further extension of the hospital,” Arkansas law exempts from state gross receipts tax the gross receipts or proceeds derived from the sales of tangible personal property or services to any hospital operated for charitable and nonprofit purposes. Ark. Code §26-52-401(21)(A).
Hawaii has no express statutory requirement that nonprofit hospitals provide community benefits.
Hawaii does not require nonprofit hospitals to report community benefits.
Hawaii does not require nonprofit hospitals to conduct community health needs assessments.
Hawaii does not require nonprofit hospitals to develop community benefit plans or implementation strategies.
Hawaii does not require nonprofit hospitals to adopt or implement financial assistance policies.
Hawaii does not limit nonprofit hospital charges, billing, or collection practices.
Hawaii exempts nonprofit hospitals from state income tax.
Hawaii’s income tax law expressly incorporates by reference the Internal Revenue Code Haw. Rev. §Stat. 235-3. Therefore, Hawaii exempts from state income tax nonprofit hospitals that are exempt from federal income tax. 26 U.S.C. §501(c).
Hawaii exempts nonprofit hospital property from taxation.
Hawaii exempts from state property tax real property used for “hospital and nursing home purposes.” Haw. Rev. Stat. §246-32(b)(2).
Hawaii exempts nonprofit hospitals from its state excise tax.
Hawaii does not have a sales tax: instead, it levies a general excise tax. Hawaii exempts hospitals, infirmaries, and sanitaria from the excise tax. Haw. Rev. Stat. §237-23(a)(6). Corporations organized exclusively for charitable purposes are also exempt. Haw. Rev. Stat. §237-23(a)(4).
Iowa law does not expressly require nonprofit hospitals to provide community benefits.
Iowa has no mandatory community benefit reporting requirements for nonprofit hospitals.
Iowa does not require nonprofit hospitals to conduct community health needs assessments.
Iowa does not require nonprofit hospitals to adopt or implement community benefit plans or implementation strategies.
Iowa does not require nonprofit hospitals to adopt or implement financial assistance policies.
However, Iowa requires county public hospitals to provide needed free care and treatment to indigent persons who are residents of the county in which the hospital is located. Iowa Code §347.16(2); Iowa Hospital Association Policy Statement on Hospital Billing and Collection Practices (2005).
Iowa does not require nonprofit hospitals to disseminate financial assistance policies.
Iowa does not limit nonprofit hospital charges, billing, or collection practices.
Iowa law exempts non-profit hospitals from state income tax.
Iowa exempts from state income tax the income of organizations that are exempt from federal income tax pursuant to Internal Revenue Code §501. Iowa Code Ann. §422.34(2).
Iowa law exempts from taxation property owned by nonprofit hospitals under specified circumstances.
Iowa exempts from state property tax up to 320 acres of real property owned by a charitable organization and used for exempt purposes. Iowa Code Ann. §427.1(8).
Iowa law exempts nonprofit hospitals from state sales and use taxes.
Iowa law exempts from taxation tangible personal property sold or services furnished to licensed nonprofit hospitals to be used in the operation of the hospital. Iowa Code Ann. §423.3(27).
Kansas law does not expressly require nonprofit hospitals to provide community benefits.
Kansas does not require nonprofit hospitals to report community benefits.
Kansas does not require nonprofit hospitals to conduct community health needs assessments.
Kansas does not require nonprofit hospitals to develop community benefit plans or implementation strategies.
Kansas does not require nonprofit hospitals to adopt or implement financial assistance policies.
Kansas does not require nonprofit hospitals to adopt, implement, or disseminate financial assistance policies.
Kansas limits nonprofit hospital collection practices.
If a person’s or a family member’s illness prevented the person from working for over two weeks, a court may not order the garnishment of that person’s wages to repay a medical debt until two months after his or her recovery from the illness. Kan. Stat. Ann. §60-2310(c). (2012). Other restrictions limit the percentage of an individual’s wages that may be subjected to garnishment, and generally preclude a creditor from issuing more than one garnishment against the earnings of the same judgment debtor during any 30-day period. Kan. Stat. Ann. §60-2310(b) (2012).
Kansas exempts nonprofit hospitals from state income tax.
Kansas law exempts from state income tax the income of organizations that are exempt from federal income tax. Kan. Stat. Ann. §79-32,113(a).
Kansas law exempts from taxation property owned by nonprofit hospitals under specified circumstances.
Kansas exempts from state property tax all real property and all tangible personal property “actually and regularly used exclusively for hospital purposes by a hospital.” Kan. Stat. Ann. §79-201(b).
Kansas law exempts nonprofit hospitals from state sales tax.
The sales of tangible personal property and services purchased by a public or private nonprofit hospital for its exclusive use are exempt from Kansas sales tax. Kan. Stat. Ann. §79-3606(b).
Kentucky law does not expressly require nonprofit hospitals to provide community benefits.
Kentucky does not require nonprofit hospitals to report community benefits.
Kentucky does not require nonprofit hospitals to conduct community health needs assessments.
Kentucky does not require nonprofit hospitals to develop community benefit plans or implementation strategies.
Kentucky does not require nonprofit hospitals to adopt or implement financial assistance policies.
Kentucky does not require nonprofit hospitals to adopt, implement, or disseminate financial assistance policies.
Kentucky does not limit nonprofit hospital charges or billing and collection practices under most circumstances.
However, hospitals that receive reimbursement for patient care through Kentucky’s Medical Assistance Revolving Trust Fund (disproportionate share hospital fund) may not bill patients for services submitted for reimbursement. Ky. Rev. Stat. Ann. §205.640(5).
Kentucky law exempts non-profit hospitals from state income tax.
Kentucky law exempts from state income tax the income of corporations and other entities that are exempt from federal income tax pursuant to Internal Revenue Code §501. Ky. Rev. Stat. Ann. §141.040(1)(f). Kentucky also exempts from state income tax the income of “religious, educational, charitable, or like corporations not organized or conducted for pecuniary profit.” Ky. Rev. Stat. Ann. §141.040(1)(g).
Kentucky law exempts from taxation the property of “institutions of purely public charity.”
The Kentucky Constitution exempts from state property tax the real property owned and occupied by— and tangible and intangible personal property owned by—“institutions of purely public charity.” Ky. Const. §170.
Kentucky law exempts nonprofit hospitals from state sales tax.
Kentucky law exempts from state sales tax sales of tangible personal property, digital property, and services to be used solely within the charitable function of organizations that qualify for tax exemption under Internal Revenue Code §501(c)(3). Ky. Rev. Stat. Ann. §139.495(1).
Michigan law does not expressly require nonprofit hospitals to provide community benefits.
Michigan does not require nonprofit hospitals to report community benefits.
Michigan does not require nonprofit hospitals to conduct community health needs assessments.
Michigan does not require nonprofit hospitals to develop community benefits plans or implementation strategies.
Michigan does not require nonprofit hospitals to adopt or implement financial assistance policies.
Michigan does not require nonprofit hospitals to adopt, implement, or disseminate financial assistance policies.
Michigan law does not limit nonprofit hospital charges, billing, or collection practices.
Michigan law exempts nonprofit hospitals from state income tax.
Michigan law exempts from state income tax persons exempt from federal income tax. Mich. Comp. Laws §206.625(1)(b).
Michigan law exempts from taxation the real and personal property of nonprofit charitable institutions.
Michigan exempts from taxation the real and personal property owned by a nonprofit charitable institution used solely for purposes for which the nonprofit charitable institution was incorporated. Mich. Comp. Laws §211.7o(1).
Michigan law exempts nonprofit hospitals from state sales tax.
Michigan law exempts from taxation sales to nonprofit hospitals of tangible personal property that are not for resale. Mich. Comp. Laws §205.54a(1)(a).
Nebraska does not expressly require nonprofit hospitals to provide community benefits.
Nebraska does not require nonprofit hospitals to report community benefits.
Nebraska does not require nonprofit hospitals to conduct community health needs assessments.
Nebraska does not require nonprofit hospitals to develop community benefit plans or implementation strategies.
Nebraska does not require nonprofit hospitals to adopt or implement financial assistance policies.
Nebraska does not require nonprofit hospitals to disseminate their financial assistance policies.
Nebraska does not limit nonprofit hospital charges, billing, or collection practices.
Nebraska exempts nonprofit hospitals from state income tax.
Nebraska exempts from state income tax entities that are exempt from federal income tax. Neb. Rev. Stat.§77-2714.
Nebraska exempts from taxation property owned by a nonprofit hospital and used exclusively for charitable purposes.
Nebraska exempts from taxation property owned by charitable organizations unless the property is used for the financial gain of the owner or user, or by an organization that discriminates on the basis of race, color, or national origin in its membership or employment practices. Neb. Rev. Stat. §77-202(d).
Nebraska exempts nonprofit hospitals from sales and use taxes.
Nebraska exempts from sales and use taxes nonprofit hospitals that have received a certificate of exemption approved by the Tax Commissioner. Neb. Rev. Stat. §§77-2704.12(1)(e); 77-2704.12(2).
North Dakota law does not expressly require nonprofit hospitals to provide community benefits.
North Dakota does not require nonprofit hospitals to report community benefits.
North Dakota does not require nonprofit hospitals to conduct community health needs assessments.
North Dakota does not require nonprofit hospitals to develop community benefit plans or implementation strategies.
New Dakota does not require nonprofit hospitals to adopt or implement financial assistance policies.
North Dakota does not require nonprofit hospitals to adopt, implement, or disseminate financial assistance policies.
North Dakota law limits late payment charges by both nonprofit and for-profit hospitals.
North Dakota law prohibits medical service providers from charging, receiving, or collecting a late payment charge on medical expenses incurred until 90 days after the services are rendered. N.D. Cent. Code §13-01-14.1(2). Hospitals may not assess a finance charge or rate of interest that exceeds 1 percent per month, or 25 dollars per month. N.D. Cent. Code §13-01-14.1(5).
North Dakota law exempts nonprofit hospitals from state income tax.
North Dakota exempts from state income tax organizations that are exempt from federal income tax. N.D. Cent. Code §57-38-09.
North Dakota law exempts from taxation the real property of nonprofit hospitals used for charitable purposes.
North Dakota law exempts from taxation the land and buildings belonging to “institutions of public charity” and used “wholly or in part for public charity.” N.D. Cent. Code §57-02-08(8).
North Dakota generally exempts sales to hospitals from state sales and use taxes.
The gross receipts of sales made to hospitals for the use or benefit of patients are exempt from North Dakota sales and use tax. N.D. Cent. Code §57-39.2-04(24). The state also exempts from use tax medical equipment purchased as tangible personal property by a hospital when that property is subsequently installed by a contractor into the hospital facility. N.D. Cent. Code 57-40.2-03.3(3).
South Dakota law does not expressly require nonprofit hospitals to provide community benefits.
South Dakota does not expressly require nonprofit hospitals to provide community benefits.
South Dakota does not require nonprofit hospitals to report community benefits.
South Dakota does not require nonprofit hospitals to conduct community health needs assessments.
South Dakota does not require nonprofit hospitals to develop community benefit plans or implementation strategies.
South Dakota does not require nonprofit hospitals to adopt or implement financial assistance policies.
South Dakota does not require nonprofit hospitals to adopt, implement, or disseminate financial assistance policies.
South Dakota does not limit nonprofit hospital charges, billing, or collection practices.
South Dakota exempts the property of nonprofit hospitals from state property tax.
South Dakota’s property tax law includes an exemption applicable to property owned by a licensed health care facility that is exempt from federal taxation under Internal Revenue Code §501(c)(3), provided the property is used primarily for health care and health care-related purposes and, in addition, admits “all persons for treatment consistent with the facility’s ability to provide health care services required by the patient until the facility is filled to its ordinary capacity.” S.D. Codified Laws §10-4-9.3.
South Dakota law exempts nonprofit charitable hospitals from sales tax.
South Dakota law exempts sales of tangible personal property and services to and for use by nonprofit charitable hospitals from state sales tax. S.D. Codified Laws §10-45-14.
Wyoming law does not expressly require nonprofit hospitals to provide community benefits.
Wyoming does not require nonprofit hospitals to report community benefits.
Wyoming does not require nonprofit hospitals to conduct community health needs assessments.
Wyoming does not require nonprofit hospitals to develop community benefit plans or implementation strategies.
Wyoming does not require nonprofit hospitals to adopt or implement financial assistance policies.
Wyoming does not limit nonprofit hospital charges, billing, or collection practices.
Wyoming property tax law exempts property used for hospitals “to the extent they are not used for private profit.” Wyo. Stat. § 39-11-105(a)(xxv).
Wyoming law exempts nonprofit hospitals from state sales tax.
Wyoming law exempts sales to organizations that have been determined by the Internal Revenue Service to be exempt from taxation. Sales and Use Tax Exemptions for Nonprofits.