CT
Connecticut Senate Bill SB00049

Connecticut 2016 Regular Session

Connecticut Senate Bill SB00049 Compare Versions

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1-General Assembly Substitute Bill No. 49
2-February Session, 2016 *_____SB00049FIN___040816____*
1+General Assembly Committee Bill No. 49
2+February Session, 2016 LCO No. 3160
3+ *03160SB00049FIN*
4+Referred to Committee on FINANCE, REVENUE AND BONDING
5+Introduced by:
6+(FIN)
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48 General Assembly
59
6-Substitute Bill No. 49
10+Committee Bill No. 49
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812 February Session, 2016
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10-*_____SB00049FIN___040816____*
14+LCO No. 3160
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12-AN ACT CONCERNING AN EXEMPTION FOR CERTAIN SMALL HOSPITALS FROM THE TAX ON NET PATIENT REVENUE.
16+*03160SB00049FIN*
17+
18+Referred to Committee on FINANCE, REVENUE AND BONDING
19+
20+Introduced by:
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22+(FIN)
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24+AN ACT CONCERNING AN EXEMPTION FROM THE HOSPITAL TAX FOR CERTAIN SMALL HOSPITALS.
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1426 Be it enacted by the Senate and House of Representatives in General Assembly convened:
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16-Section 1. Section 12-263b of the 2016 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2016, and applicable to calendar quarters commencing on or after July 1, 2016):
28+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 Section 12-263a of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2016, and applicable to calendar quarters commencing on or after July 1, 2016):
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18-(a) [For] Except as provided in subsection (c) of this section, for each calendar quarter commencing on or after July 1, 2011, there is hereby imposed a tax on the net patient revenue of each hospital in this state to be paid each calendar quarter. The rate of such tax shall be up to the maximum rate allowed under federal law. The Commissioner of Social Services shall determine the base year on which such tax shall be assessed. The Commissioner of Social Services may, in consultation with the Secretary of the Office of Policy and Management and in accordance with federal law, exempt a hospital from the tax on payment earned for the provision of outpatient services based on financial hardship. Effective July 1, 2012, and for the succeeding fifteen months, the rates of such tax, the base year on which such tax shall be assessed, and the hospitals exempt from the outpatient portion of the tax based on financial hardship shall be the same tax rates, base year and outpatient exemption for hardship in effect on January 1, 2012.
30+As used in sections 12-263a to 12-263e, inclusive:
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20-(b) Each hospital shall, on or before the last day of January, April, July and October of each year, render to the Commissioner of Revenue Services a return, on forms prescribed or furnished by the Commissioner of Revenue Services and signed by one of its principal officers, stating specifically the name and location of such hospital, and the amount of its net patient revenue as determined by the Commissioner of Social Services. Payment shall be made with such return. Each hospital shall file such return electronically with the department and make such payment by electronic funds transfer in the manner provided by chapter 228g, irrespective of whether the hospital would otherwise have been required to file such return electronically or to make such payment by electronic funds transfer under the provisions of chapter 228g.
32+(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;
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22-(c) To the extent permitted by federal law, for each calendar quarter commencing on or after July 1, 2016, the tax set forth in subsection (a) of this section shall not be imposed on any hospital in this state that is not part of a hospital system, as defined in section 19a-486i, if such hospital (1) has one hundred sixty or fewer beds, (2) is located in a municipality that is not contiguous to any other municipality with a hospital located in such other municipality, and (3) had less than thirty-five million dollars of annual net patient revenue for the provision of inpatient services in the base year determined under subsection (a) of this section.
34+(2) "Net patient revenue" means the amount of accrued payments earned by a hospital for the provision of inpatient and outpatient services;
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24-[(c)] (d) Notwithstanding any other provision of law, for each calendar quarter commencing on or after July 1, 2015, and prior to January 1, 2016, the amount of tax credit or credits otherwise allowable against the taxes imposed under sections 12-263a to 12-263e, inclusive, and 12-263i shall not exceed fifty and one one-hundredths per cent of the amount of tax due under sections 12-263a to 12-263e, inclusive, and 12-263i with respect to such calendar quarter prior to the application of such credit or credits. For each calendar quarter commencing on or after January 1, 2016, and prior to January 1, 2017, the amount of tax credit or credits otherwise allowable against the taxes imposed under sections 12-263a to 12-263e, inclusive, and 12-263i shall not exceed fifty-five per cent of the amount of tax due under sections 12-263a to 12-263e, inclusive, and 12-263i with respect to such calendar quarter prior to the application of such credit or credits. For each calendar quarter commencing on or after January 1, 2017, and prior to January 1, 2018, the amount of tax credit or credits otherwise allowable against the taxes imposed under sections 12-263a to 12-263e, inclusive, and 12-263i shall not exceed sixty per cent of the amount of tax due under sections 12-263a to 12-263e, inclusive, and 12-263i with respect to such calendar quarter prior to the application of such credit or credits. For each calendar quarter commencing on or after January 1, 2018, and prior to January 1, 2019, the amount of tax credit or credits otherwise allowable against the taxes imposed under sections 12-263a to 12-263e, inclusive, and 12-263i shall not exceed sixty-five per cent of the amount of tax due under sections 12-263a to 12-263e, inclusive, and 12-263i with respect to such calendar quarter prior to the application of such credit or credits. For each calendar quarter commencing on or after January 1, 2019, the amount of tax credit or credits otherwise allowable against the taxes imposed under sections 12-263a to 12-263e, inclusive, and 12-263i shall not exceed seventy per cent of the amount of tax due under sections 12-263a to 12-263e, inclusive, and 12-263i with respect to such calendar quarter prior to the application of such credit or credits.
36+(3) "Commissioner" means the Commissioner of Revenue Services;
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38+(4) "Department" means the Department of Revenue Services.
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2943 This act shall take effect as follows and shall amend the following sections:
30-Section 1 July 1, 2016, and applicable to calendar quarters commencing on or after July 1, 2016 12-263b
44+Section 1 July 1, 2016, and applicable to calendar quarters commencing on or after July 1, 2016 12-263a
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3246 This act shall take effect as follows and shall amend the following sections:
3347
3448 Section 1
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3650 July 1, 2016, and applicable to calendar quarters commencing on or after July 1, 2016
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38-12-263b
52+12-263a
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40-Statement of Legislative Commissioners:
54+Statement of Purpose:
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42-In Section 1(c), "net inpatient revenue" was changed to "net patient revenue for the provision of inpatient services", for clarity.
56+To exempt certain small hospitals from the hospital tax.
57+
58+[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.]
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46-FIN Joint Favorable Subst.
62+Co-Sponsors: SEN. FLEXER, 29th Dist.; REP. RANDALL, 44th Dist. REP. ROVERO, 51st Dist.; SEN. MARTIN, 31st Dist.
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48-FIN
64+Co-Sponsors:
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50-Joint Favorable Subst.
66+SEN. FLEXER, 29th Dist.; REP. RANDALL, 44th Dist.
67+
68+REP. ROVERO, 51st Dist.; SEN. MARTIN, 31st Dist.
69+
70+S.B. 49