CHAPTER Rev 2300
MEDICAID ENHANCEMENT TAX
PART Rev 2301
DEFINITIONS
Rev
2301.01 “Bad debts” means amounts that are
uncollectible from accounts and notes receivable that were created or acquired
in providing inpatient and outpatient services and which neither the patient
nor the guarantor is willing to pay.
Source. #9913, eff 4-21-11; ss by #12823, eff 7-4-19
Rev
2301.02 “Charity care” means those gross
charges of the hospital written off by the hospital based on the hospital’s
written policy to provide health care services free of charge or at a reduced
charge to individuals who meet certain financial criteria, to the extent that
such care is not reimbursed by medicare, medicaid or other financial support from the federal
government, any state government or any political
subdivision of state government. Charity
care does not include bad debts.
Source. #9913, eff 4-21-11; ss by #12823, eff 7-4-19
Rev
2301.03 “Department” means the
department of revenue administration.
Source. #5166,
Emergency, eff 6-21-91, EXPIRED: 10-19-91
New. #5335, eff 2-26-92,
EXPIRED: 2-26-98
New. #7746, eff 8-17-02,
EXPIRED: 8-17-10
New. #9794, INTERIM, eff
9-24-10, EXPIRED: 3-23-11
New. #9913, eff 4-21-11
(from Rev 2301.01); ss by #12823, eff 7-4-19
Rev
2301.04 “Gross charges of the hospital”
means the total charges by the hospital for inpatient hospital services and
outpatient hospital services at the hospital’s established rates for services
provided to patients.
Source. #9913, eff 4-21-11; ss by #12823, eff 7-4-19
Rev
2301.05 “Hospital” means “hospital” as
defined in RSA 84-A:1, III.
Source. #9913, eff 4-21-11; ss by #10015, eff 10-28-11;
ss by #12823, eff 7-4-19
Rev
2301.06 “Inpatient hospital services”
means “inpatient hospital services” as defined in RSA 84-A:1, III-a.
Source. #9913, eff 4-21-11; ss by #10755, eff 1-1-15; ss by #12823, eff
7-4-19
Rev
2301.07 “Net patient services revenue”
means “net patient services revenue” as defined in RSA 84-A:1, IV-a.
Source. #9521, eff 7-25-09, EXPIRED: 8-17-10
New. #9794, INTERIM, eff
9-24-10, EXPIRED: 3-23-11
New. #9913, eff 4-21-11 (from
Rev 2301.02); ss by #10015, eff 10-28-11; ss by #12823,
eff 7-4-19
Rev
2301.08 “Outpatient hospital services”
means “outpatient hospital services” as defined in RSA 84-A:1, IV-b.
Source. #9913, eff 4-21-11; ss by #10755, eff 1-1-15;
ss by #12823, eff 7-4-19
Rev
2301.09 “Payor discounts” means the
difference between established hospital rates for covered services and the
amount paid by third-party payers under contractual agreements and which the
hospital accepts as full payment without further reimbursement.
Source. #9913, eff 4-21-11; ss by #12823, eff 7-4-19
PART Rev 2302
ACCOUNTING
Rev
2302.01 Method Required. Hospitals may use their customary and regular
system of accounting to account for and report their taxable revenue.
Source. #5166,
Emergency, eff 6-21-91, EXPIRED: 10-19-91
New. #5335, eff 2-26-92,
EXPIRED: 2-26-98
New. #7746, eff 8-17-02,
EXPIRED: 8-17-10
New. #9794, INTERIM, eff
9-24-10, EXPIRED: 3-23-11
New. #9913, eff 4-21-11;
ss by #12823, eff 7-4-19
Rev
2302.02 Non-binding Estimate. Pursuant to RSA 84-A:4, every hospital shall
make a non-binding estimate of its projected tax payment for the taxable period
using all available accounting information by completing and filing Form
DP-153-ES, “Medicaid Enhancement Tax Payment Non-binding
Estimate (1/2019)” with the department in accordance with Rev 2303.02.
Source. #10755, eff 1-1-15; ss by #12823, eff 7-4-19
PART Rev 2303
RETURNS
Rev
2303.01 Form DP-153, Medicaid
Enhancement Tax Return.
(a) Hospitals subject to the medicaid
enhancement tax shall complete and file Form DP-153, “Medicaid Enhancement Tax
Return”, with the department as provided in Rev 2904.03, including by electronic
filing, pursuant to RSA 84-A:4.
(b) The hospital shall be required to file the
return but not remit the payment when the resulting tax is less than $1.00.
(c) An authorized representative of the hospital shall
sign and date the Form DP-153 in ink as provided in Rev 2904.04 or by
electronic signature as provided in Rev 2904.05, including the representative’s
name, title, and contact number, and declaring under penalty of perjury, that
the representative has examined the return and, to the best of the representative’s
belief, the return is correct and complete.
(d) If the return is prepared by a person other
than the hospital’s authorized representative, then the preparer shall also sign
and date the form in ink or by electronic signature.
Source. #5166,
Emergency, eff 6-21-91, EXPIRED: 10-19-91
New. #5335, eff 2-26-92,
EXPIRED: 2-26-98
New. #7746, eff 8-17-02;
ss by #9521, eff 7-25-09; ss by #9794, INTERIM, eff 9-24-10, EXPIRED: 3-23-11
New. #9913, eff 4-21-11;
ss by #10755, eff 1-1-15; ss by #12823, eff 7-4-19;
ss by #12907, eff 10-23-19
Rev 2303.02 Form DP-153-ES, Medicaid Enhancement Tax
Payment Non-binding Estimate.
(a) Hospitals subject
to the medicaid enhancement tax shall complete and
file Form DP-153-ES, “Medicaid Enhancement Tax Payment Non-binding
Estimate”, on or before January 15th in the taxable period.
(b) An authorized representative of the hospital shall
sign and date the Form DP-153-ES on the hospital’s behalf in ink as provided in
Rev 2904.04 or by electronic signature as provided in Rev 2904.05, and include
the representative’s name, title, and contact number.
(c) Form DP-153-ES shall be filed electronically
or by mailing the completed form to:
NH Department of Revenue Administration
Administration Unit
109 Pleasant Street
P.O. Box 457
Concord, NH 03302-0457
Source. #10755, eff 1-1-15; ss by #12823, eff 7-4-19;
ss by #12907, eff 10-23-19
PART Rev 2304
ADMINISTRATION
Rev
2304.01 Taxpayer Records and Information.
Every hospital liable for the medicaid enhancement tax shall maintain all accounting,
financial or general records and information necessary to establish the amount
of net patient services revenue or other information required to be shown on
any return, schedule or attachment.
Source. #5166,
Emergency, eff 6-21-91, EXPIRED: 10-19-91
New. #5335, eff 2-26-92,
EXPIRED: 2-26-98
New. #7746, eff 8-17-02,
EXPIRED: 8-17-10
New. #9794, INTERIM, eff
9-24-10, EXPIRED: 3-23-10
New. #9913, eff 4-21-11; ss by #12823, eff 7-4-19
Rev
2304.02 Examination of Records and
Information. In any examination of
the records and information of a hospital, the department shall first review
records and information required to be filed by the hospital with the commissioner
of health and human services.
Source. #5166,
Emergency, eff 6-21-91, EXPIRED: 10-19-91
New. #5335, eff 2-26-92,
EXPIRED: 2-26-98
New. #7746, eff 8-17-02,
EXPIRED: 8-17-10
New. #9794, INTERIM, eff
9-24-10, EXPIRED: 3-23-10
New. #9913, eff 4-21-11;
ss by #12823, eff 7-4-19
APPENDIX
Rule |
Specific State
Statute the Rule Implements |
|
|
Rev 2301.01 |
RSA 84-A:9, I; RSA 84-A:1, IV-a |
Rev 2301.02 |
RSA 84-A:9, I; RSA 84-A:1, IV-a |
Rev 2301.03 |
RSA 84-A:9, I |
Rev 2301.04 |
RSA 84-A:9, I; RSA 84-A:1, IV-a |
Rev 2301.05 |
RSA 84-A:1, III |
Rev 2301.06 |
RSA 84-A:1, III-a |
Rev 2301.07 |
RSA 84-A:1, IV-a |
Rev 2301.08 |
RSA 84-A:1, IV-b |
Rev 2301.09 |
RSA 84-A:9, I; RSA 84-A:1, IV-a |
Rev 2303.01 |
RSA 84-A:4; RSA 84-A:9, I |
Rev 2303.02 |
RSA 84-A:4; RSA 84-A:9, I |
Rev 2303.01 |
RSA 84-A:4; RSA 84-A:9, I |
Rev 2303.02 |
RSA 84-A:4; RSA 84-A:9, I |
Rev 2304.01 |
RSA 84-A:8 |
Rev 2304.02 |
RSA 84-A:9, I |