Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1603-O. Hospital assessments

(a) Assessments.--Notwithstanding any other provision of law, the assessments authorized and implemented under Article VIII-E of the act of June 13, 1967 (P.L. 31, No. 21),  1 known as the Human Services Code, shall continue and remain in effect until June 30, 2029, except as otherwise provided under this section.  Beginning July 1, 2024, the following shall apply:

(b) Definitions.--As used in this section, the following words and phrases shall have the meanings given to them in this subsection unless the context clearly indicates otherwise:

“Cancer hospital.”  A free-standing acute care hospital organized primarily for the treatment of and research on cancer and which is an exempt hospital as defined in section 801-G of the Human Services Code.  3

“Children's hospital.”  A hospital that is a type of hospital excluded under 42 CFR 412.23(d) (relating to excluded hospitals:  classifications) from reimbursement of certain Federal funds under the prospective payment system specified under 42 CFR Pt. 412 (relating to prospective payment systems for inpatient hospital services).

“General acute care hospital.”  A hospital other than a hospital that the Secretary of Human Services has determined meets one of the following:

(1) Is a type of hospital excluded under 42 CFR 412.23(a), (b), (e) or (f) from reimbursement of certain Federal funds under the prospective payment system specified under 42 CFR Pt. 412.

(2) Is a Federal veterans' affairs hospital.

(3) Is a high-volume Medicaid hospital.

(4) Provides care, including inpatient hospital services, to all patients free of charge.

(5) Is a cancer hospital.

(6) Is a children's hospital.

“High-volume Medicaid hospital.”  A hospital that the Secretary of Human Services has determined meets all of the following:

(1) Is a nonprofit hospital subsidiary of a State-related institution as that term is defined in 62 Pa.C.S. § 103 (relating to definitions).

(2) Has provided more than 60,000 inpatient acute care days of care to Pennsylvania medical assistance patients as reported by the hospital's State fiscal year 2018-2019 medical assistance hospital cost report on file with the Department of Human Services as of June 22, 2021.

“Net patient revenue.”  Gross revenues received or earned by a hospital for inpatient and outpatient hospital services, including medical assistance supplemental revenues received by the hospital for inpatient and outpatient hospital services, less any deducted amounts for bad debt expense, charity care expense and contractual allowances as identified in the hospital's records or on forms as specified by the Department of Human Services for the following:

(1) The State fiscal year commencing July 1, 2021, or a later State fiscal year, as may be specified by the Department of Human Services.

(2) The most recent State fiscal year, or part thereof, if amounts are not available under paragraph (1).