What's happening
This bill exempts certain patient-paid receipts from the assessment on residential health care facilities' gross receipts.
Why it matters
Reduces costs for self-paying residents and their families. By exempting payments made directly by patients or their representatives from the gross receipts assessment, individuals who are not relying on insurance or government programs may see lower fees or charges from residential health care facilities.
Shifts financial responsibility toward third-party and government payers. The exemption means that more of the assessment burden will fall on payments from sources like Medicaid, Medicare (where not already exempt), and private insurance, potentially impacting facility revenue streams and state health care budgets.
May increase access or affordability for certain patients. By not taxing receipts paid out-of-pocket, the bill could make residential health care more accessible or affordable for those who are paying privately, possibly encouraging more individuals to seek care without waiting for public program eligibility.
Could affect facility financial planning and reporting. Facilities will need to distinguish between exempt and non-exempt receipts, potentially increasing administrative complexity but also allowing them to adjust their billing and financial strategies in light of the new exemptions.
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Who cares
Headline styles
Nursing Home Fee Exemptions
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to ways and means
- Reported referred to ways and means
- Referred to health
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Exempt Patient Payments From Tax
In Senate Committee · Health · Sponsor Fredrick J. Akshar II
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
8122
2017-2018 Regular Sessions
IN ASSEMBLY
May 31, 2017
Introduced by M. of A. GOTTFRIED -- read once and referred to the Committee on Health
AN ACT to amend the public health law, in relation to exemptions from assessments on residential health care facilities
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subparagraph (vi) of paragraph (b) of subdivision 2 of section 2807-d of the public health law, as amended by section 3 of part I of chapter 57 of the laws of 2017, is amended to read as follows:
(vi) Notwithstanding any contrary provision of this paragraph or any other provision of law or regulation to the contrary, for residential health care facilities the assessment shall be six percent of each residential health care facility's gross receipts received from all patient care services (except receipts attributable to services paid for by the patient, a natural person or custodian of the assets of the patient or other natural person on behalf of the patient, or an estate or trust on behalf of the patient; provided that such trust or the settlor thereof is not subject to regulation under the insurance law or this chapter) and other operating income on a cash basis for the period April first, two thousand two through March thirty-first, two thousand three for hospital or health-related services, including adult day services; provided, however, that residential health care facilities' gross receipts attributable to payments received pursuant to title XVIII of the federal social security act (medicare) shall be excluded from the assessment; provided, however, that for all such gross receipts received on or after April first, two thousand three through March thirty-first, two thousand five, such assessment shall be five percent, and further provided that for all such gross receipts received on or after April first, two thousand five through March thirty-first, two thousand nine, and on or after April first, two thousand nine through March thirtyfirst, two thousand eleven such assessment shall be six percent, and
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04064-03-7
A. 8122 2
further provided that for all such gross receipts received on or after April first, two thousand eleven through March thirty-first, two thousand thirteen such assessment shall be six percent, and further provided that for all such gross receipts received on or after April first, two thousand thirteen through March thirty-first, two thousand fifteen such assessment shall be six percent, and further provided that for all such gross receipts received on or after April first, two thousand fifteen through March thirty-first, two thousand seventeen such assessment shall be six percent, and further provided that for all such gross receipts received on or after April first, two thousand seventeen through March thirty-first, two thousand nineteen such assessment shall be six percent.
§ 2. This act shall take effect on the ninetieth day after it shall have become a law.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.