2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 211c - Hospitals Tax and Nursing Home and Intermediate Care Facility User Fees › Section 12-263r. - Nursing home and intermediate care facility resident day user fees. Exemption request and approval.

(a) For each calendar quarter commencing on or after July 1, 2017, there is hereby imposed a quarterly fee on each nursing home and intermediate care facility in this state, which fee shall be the product of each facility's total resident days during the calendar quarter multiplied by the user fee. Except as otherwise provided in this section, (1) the user fee for nursing homes shall be twenty-one dollars and two cents, and (2) the user fee for intermediate care facilities shall be (A) twenty-seven dollars and twenty-six cents for calendar quarters commencing on or after July 1, 2017, and prior to July 1, 2019, and (B) twenty-seven dollars and seventy-six cents for calendar quarters commencing on or after July 1, 2019. As used in this subsection, “resident day” means nursing home resident day and intermediate care facility resident day, as applicable.
(b) (1) (A) Prior to January 1, 2018, the Commissioner of Social Services shall seek approval from the Centers for Medicare and Medicaid Services to exempt from the quarterly fee imposed on nursing homes under subsection (a) of this section those nursing homes set forth in subparagraph (A) of subdivision (2) of this subsection that are licensed on or prior to July 1, 2017.
(B) Upon the licensure of any nursing home set forth in subparagraph (B) of subdivision (2) of this subsection on or after July 2, 2017, the Commissioner of Social Services shall seek approval from the Centers for Medicare and Medicaid Services to exempt such nursing home from such quarterly fee.
(C) Any nursing home for which the Centers for Medicare and Medicaid Services grants an exemption shall be exempt from such quarterly fee. Any nursing home for which the Centers for Medicare and Medicaid Services denies an exemption shall be required to pay the quarterly fee imposed on nursing homes under subsection (a) of this section.
(2) Upon approval by the Centers for Medicare and Medicaid Services, each of the following nursing homes shall be exempt from the quarterly fee imposed on nursing homes under subsection (a) of this section:
(A) Each nursing home licensed on or prior to July 1, 2017, that is owned and operated by a legal entity registered as a continuing care facility with the Department of Social Services on July 1, 2017, in accordance with section 17b-521 and (i) that is licensed for not more than seventy-five beds, (ii) that is licensed for more than seventy-five beds but less than one hundred fifty-one beds and provided more than six thousand five hundred days of care paid by Medicare was reported by the nursing home in its most recently filed cost report with the Department of Social Services as of the date of submission of the request for an exemption, or (iii) that, pursuant to section 17b-352, is not subject to the certificate of need provisions set forth in sections 17b-352 to 17b-354, inclusive; and
(B) Each nursing home licensed on or after July 2, 2017, that is owned and operated by a legal entity registered as a continuing care facility with the Department of Social Services in accordance with section 17b-521 and (i) that is licensed for not more than seventy-five beds, (ii) that is licensed for more than seventy-five beds but less than one hundred fifty-one beds and provided more than six thousand five hundred days of care paid by Medicare was reported by the nursing home in its most recently filed cost report with the Department of Social Services as of the date of submission of the request for an exemption, or (iii) that, pursuant to section 17b-352, is not subject to the certificate of need provisions set forth in sections 17b-352 to 17b-354, inclusive.
(c) The Commissioner of Social Services shall seek approval from the Centers for Medicare and Medicaid Services for permission to impose a user fee in the amount of sixteen dollars and thirteen cents upon nursing homes owned by municipalities and nursing homes licensed for more than two hundred thirty beds. If the Centers for Medicare and Medicaid Services grants permission, the user fee imposed on nursing homes owned by municipalities and nursing homes licensed for more than two hundred thirty beds shall be sixteen dollars and thirteen cents. If the Centers for Medicare and Medicaid Services denies permission, the user fee for nursing homes owned by municipalities and nursing homes licensed for more than two hundred thirty beds shall be twenty-one dollars and two cents.
(d) The provisions of section 17b-8 shall not apply to any exemption or exemptions sought by the Department of Social Services from the Centers for Medicare and Medicaid Services under this section.
(June Sp. Sess. P.A. 17-4, S. 3; P.A. 19-117, S. 357.)
History: June Sp. Sess. P.A. 17-4 effective November 21, 2017; P.A. 19-117 amended Subsec. (a) by designating existing provisions re user fee for nursing homes as Subdiv. (1), designating existing provisions re user fee for intermediate care facilities as Subdiv. (2) and amending same by increasing user fee rate for calendar quarters commencing on or after July 1, 2019, from $27.26 to $27.76, effective June 26, 2019.