Health-care-related Taxes: Medicaid MCO Compliance with Hold-Harmless Requirement
Many States finance a portion of their Medicaid spending by imposing taxes on health care providers. A health-care-related tax is permissible if the tax, among other standards, avoids hold-harmless arrangements which return collected taxes directly or indirectly to taxpayers. OIG currently is reviewing State tax programs for hospitals and nursing homes to test for compliance with the hold-harmless requirement. We will determine if health-care-related tax programs for managed care organizations (MCOs) meet Federal hold-harmless requirements in 42 CFR § 433.68 by examining the tax programs in large States that tax MCOs.
|Announced or Revised||Agency||Title||Component||Report Number(s)||Expected Issue Date (FY)|
|Nov-16||Centers for Medicare & Medicaid Services||Health-care-related Taxes: Medicaid MCO Compliance with Hold-Harmless Requirement||Office of Audit Services||W-00-17-31515||2018|