General Assembly Committee Bill No. 49
February Session, 2016 LCO No. 3160
*03160SB00049FIN*
Referred to Committee on FINANCE, REVENUE AND BONDING
Introduced by:
(FIN)
General Assembly
Committee Bill No. 49
February Session, 2016
LCO No. 3160
*03160SB00049FIN*
Referred to Committee on FINANCE, REVENUE AND BONDING
Introduced by:
(FIN)
AN ACT CONCERNING AN EXEMPTION FROM THE HOSPITAL TAX FOR CERTAIN SMALL HOSPITALS.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
Section 1. Section 12-263a of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2016, and applicable to calendar quarters commencing on or after July 1, 2016):
As used in sections 12-263a to 12-263e, inclusive:
(1) "Hospital" means any health care facility or institution, as defined in section 19a-630, [which] that is licensed as a short-term general hospital by the Department of Public Health, but does not include (A) any hospital [which] that, on October 1, 1997, is within the class of hospitals licensed by the department as children's general hospitals, [or] (B) a short-term acute hospital operated exclusively by the state other than a short-term acute hospital operated by the state as a receiver pursuant to chapter 920, or (C) any hospital (i) that is not part of a hospital system, as defined in section 19a-486i, (ii) with one hundred sixty or fewer beds, and (iii) that is located in a municipality that is not contiguous to any other municipality with a hospital located in such municipality;
(2) "Net patient revenue" means the amount of accrued payments earned by a hospital for the provision of inpatient and outpatient services;
(3) "Commissioner" means the Commissioner of Revenue Services;
(4) "Department" means the Department of Revenue Services.
This act shall take effect as follows and shall amend the following sections:
Section 1 July 1, 2016, and applicable to calendar quarters commencing on or after July 1, 2016 12-263a
This act shall take effect as follows and shall amend the following sections:
Section 1
July 1, 2016, and applicable to calendar quarters commencing on or after July 1, 2016
12-263a
Statement of Purpose:
To exempt certain small hospitals from the hospital tax.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.]
Co-Sponsors: SEN. FLEXER, 29th Dist.; REP. RANDALL, 44th Dist. REP. ROVERO, 51st Dist.; SEN. MARTIN, 31st Dist.
Co-Sponsors:
SEN. FLEXER, 29th Dist.; REP. RANDALL, 44th Dist.
REP. ROVERO, 51st Dist.; SEN. MARTIN, 31st Dist.
S.B. 49