(a)(1) Beginning October 1, 2018, and except as provided in subsection (b) of this section and § 44-664.16, the District, through the Office of Tax and Revenue, may charge each hospital a fee based on its inpatient net patient revenue.
(2) The fee shall be charged at a uniform rate necessary to generate no more than $8,814,004 to support the maintenance of inpatient Medicaid Fee-for-Service rates at the District Fiscal Year ("DFY") 2015 level of 98% of cost to non-specialty hospitals.
(3) The fee collected pursuant to this section shall be deposited in the Hospital Fund, established by § 44-664.12.
(b) A psychiatric hospital that is an agency or a unit of the District government is exempt from the fee imposed under subsection (a) of this section, unless the exemption is adjudged to be unconstitutional or otherwise invalid, in which case a psychiatric hospital that is an agency or a unit of the District government shall pay the fee imposed by subsection (a) of this section.
(c) If necessary, by August 1, 2019, the Department shall submit a provider tax waiver application to the Center for Medicare and Medicaid Services to ensure the provisions of this subchapter qualify as a broad-based health care related tax, as that term is defined in section 1903(w)(3)(B) of the Social Security Act.
(Dec. 13, 2017, D.C. Law 22-33, § 5084, 64 DCR 7652; Oct. 30, 2018, D.C. Law 22-168, § 5042(b), 65 DCR 9388; Sept. 11, 2019, D.C. Law 23-16, § 5083(b), 66 DCR 8621.)
For temporary (90 days) amendment of this section, see § 5042(1) of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).
For temporary (90 days) amendment of this section, see § 5042(1) of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
For temporary (90-day) creation of this section, see § 5084 of the Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017, effective October 24, 2017 (D.C. Act 22-167; 64 DCR 10802).
For temporary (90-day) creation of this section, see § 5084 of the Fiscal Year 2018 Budget Support Emergency Act of 2017, effective July 20, 2017 (D.C. Act 22-104; 64 DCR 7032).