Connecticut 2025 Regular Session

Connecticut Senate Bill SB01550 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
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2	2
3	3	LCO No. 6808 1 of 3
4	4
5	5	General Assembly Raised Bill No. 1550
6	6	January Session, 2025
7	7	LCO No. 6808
8	8
9	9
10	10	Referred to Committee on FINANCE, REVENUE AND
11	11	BONDING
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13	13
14	14	Introduced by:
15	15	(FIN)
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20	20	AN ACT CONCERNING THE APPLICABILITY OF THE HOSPITAL TAX
21	21	TO CHILDREN'S GENERAL HOSPITALS.
22	22	Be it enacted by the Senate and House of Representatives in General
23	23	Assembly convened:
24	24
25	25	Section 1. Subsection (b) of section 12-263q of the general statutes is 1
26	26	repealed and the following is substituted in lieu thereof (Effective July 1, 2
27	27	2026): 3
28	28	(b) (1) The Commissioner of Social Services shall seek approval from 4
29	29	the Centers for Medicare and Medicaid Services to exempt from the net 5
30	30	revenue tax imposed under subsection (a) of this section the following: 6
31	31	(A) Specialty hospitals; and (B) [children's general hospitals; and (C)] 7
32	32	hospitals operated exclusively by the state other than a short-term 8
33	33	general hospital operated by the state as a receiver pursuant to chapter 9
34	34	920. Any hospital for which the Centers for Medicare and Medicaid 10
35	35	Services grants an exemption shall be exempt from the net revenue tax 11
36	36	imposed under subsection (a) of this section. Any hospital for which the 12
37	37	Centers for Medicare and Medicaid Services denies an exemption shall 13
38	38	be deemed to be a hospital for purposes of this section and shall be 14
39	39	Raised Bill No. 1550
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41	41
42	42
43	43	LCO No. 6808 2 of 3
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45	45	required to pay the net revenue tax imposed under subsection (a) of this 15
46	46	section on inpatient hospital services and outpatient hospital services at 16
47	47	the same effective rates set forth in subsection (a) of this section. 17
48	48	(2) Any children's general hospitals that were exempt prior to July 1, 18
49	49	2026, from the net revenue tax imposed under subsection (a) of this 19
50	50	section shall be required, on and after July 1, 2026, to pay such tax on 20
51	51	inpatient hospital services and outpatient hospital services at the same 21
52	52	effective rates set forth in subsection (a) of this section. 22
53	53	[(2)] (3) Each hospital shall provide to the Commissioner of Social 23
54	54	Services, upon request, such information as said commissioner may 24
55	55	require to make any computations necessary to seek approval for 25
56	56	exemption under this subsection. 26
57	57	[(3)] (4) As used in this subsection, (A) "specialty hospital" means a 27
58	58	health care facility, as defined in section 19a-630, other than a facility 28
59	59	licensed by the Department of Public Health as a short-term general 29
60	60	hospital or a short-term children's hospital. "Specialty hospital" 30
61	61	includes, but is not limited to, a psychiatric hospital or a chronic disease 31
62	62	hospital, and (B) "children's general hospital" means a health care 32
63	63	facility, as defined in section 19a-630, that is licensed by the Department 33
64	64	of Public Health as a short-term children's hospital. "Children's general 34
65	65	hospital" does not include a specialty hospital. 35
66	66	This act shall take effect as follows and shall amend the following
67	67	sections:
68	68
69	69	Section 1 July 1, 2026 12-263q(b)
70	70
71	71	Statement of Purpose:
72	72	To remove the hospital tax exemption on children's general hospitals.
73	73
74	74	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
75	75	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
76	76	underlined.]
77	77	Raised Bill No. 1550
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80	80
81	81	LCO No. 6808 3 of 3
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