CHAPTER Rev 2300  MEDICAID ENHANCEMENT TAX

 

PART Rev 2301  DEFINITIONS

 

          Rev 2301.01  “Bad debts” means amounts that are uncollectible from accounts and notes receivable that were created or acquired in providing inpatient and outpatient services and which neither the patient nor the guarantor is willing to pay.

 

Source.  #9913, eff 4-21-11; ss by #12823, eff 7-4-19

 

          Rev 2301.02  “Charity care” means those gross charges of the hospital written off by the hospital based on the hospital’s written policy to provide health care services free of charge or at a reduced charge to individuals who meet certain financial criteria, to the extent that such care is not reimbursed by medicare, medicaid or other financial support from the federal government, any state government or any political subdivision of state government.  Charity care does not include bad debts.

 

Source.  #9913, eff 4-21-11; ss by #12823, eff 7-4-19

 

          Rev 2301.03  “Department” means the department of revenue administration.

 

Source.  #5166, Emergency, eff 6-21-91, EXPIRED: 10-19-91

 

New.  #5335, eff 2-26-92, EXPIRED: 2-26-98

 

New.  #7746, eff 8-17-02, EXPIRED: 8-17-10

 

New.  #9794, INTERIM, eff 9-24-10, EXPIRED: 3-23-11

 

New.  #9913, eff 4-21-11 (from Rev 2301.01); ss by #12823, eff 7-4-19

 

          Rev 2301.04  “Gross charges of the hospital” means the total charges by the hospital for inpatient hospital services and outpatient hospital services at the hospital’s established rates for services provided to patients.

 

Source.  #9913, eff 4-21-11; ss by #12823, eff 7-4-19

 

          Rev 2301.05  “Hospital” means “hospital” as defined in RSA 84-A:1, III.

 

Source.  #9913, eff 4-21-11; ss by #10015, eff 10-28-11; ss by #12823, eff 7-4-19

 

          Rev 2301.06  “Inpatient hospital services” means “inpatient hospital services” as defined in RSA 84-A:1, III-a.

 

Source.  #9913, eff 4-21-11; ss by #10755, eff 1-1-15; ss by #12823, eff 7-4-19

 

          Rev 2301.07  “Net patient services revenue” means “net patient services revenue” as defined in RSA 84-A:1, IV-a.

 

Source.  #9521, eff 7-25-09, EXPIRED: 8-17-10

 

New.  #9794, INTERIM, eff 9-24-10, EXPIRED: 3-23-11

 

New.  #9913, eff 4-21-11 (from Rev 2301.02); ss by #10015, eff 10-28-11; ss by #12823, eff 7-4-19

 

          Rev 2301.08  “Outpatient hospital services” means “outpatient hospital services” as defined in RSA 84-A:1, IV-b.

 

Source.  #9913, eff 4-21-11; ss by #10755, eff 1-1-15; ss by #12823, eff 7-4-19

 

          Rev 2301.09  “Payor discounts” means the difference between established hospital rates for covered services and the amount paid by third-party payers under contractual agreements and which the hospital accepts as full payment without further reimbursement.

 

Source.  #9913, eff 4-21-11; ss by #12823, eff 7-4-19

 

PART Rev 2302  ACCOUNTING

 

          Rev 2302.01  Method Required.  Hospitals may use their customary and regular system of accounting to account for and report their taxable revenue.

 

Source.  #5166, Emergency, eff 6-21-91, EXPIRED: 10-19-91

 

New.  #5335, eff 2-26-92, EXPIRED: 2-26-98

 

New.  #7746, eff 8-17-02, EXPIRED: 8-17-10

 

New.  #9794, INTERIM, eff 9-24-10, EXPIRED: 3-23-11

 

New.  #9913, eff 4-21-11; ss by #12823, eff 7-4-19

 

          Rev 2302.02  Non-binding Estimate.  Pursuant to RSA 84-A:4, every hospital shall make a non-binding estimate of its projected tax payment for the taxable period using all available accounting information by completing and filing Form DP-153-ES, “Medicaid Enhancement Tax Payment Non-binding Estimate (1/2019)” with the department in accordance with Rev 2303.02.

 

Source.  #10755, eff 1-1-15; ss by #12823, eff 7-4-19

 

PART Rev 2303  RETURNS

 

          Rev 2303.01  Form DP-153, Medicaid Enhancement Tax Return.

 

          (a)  Hospitals subject to the medicaid enhancement tax shall complete and file Form DP-153, “Medicaid Enhancement Tax Return”, with the department as provided in Rev 2904.03, including by electronic filing, pursuant to RSA 84-A:4.

 

          (b)  The hospital shall be required to file the return but not remit the payment when the resulting tax is less than $1.00.

 

          (c)  An authorized representative of the hospital shall sign and date the Form DP-153 in ink as provided in Rev 2904.04 or by electronic signature as provided in Rev 2904.05, including the representative’s name, title, and contact number, and declaring under penalty of perjury, that the representative has examined the return and, to the best of the representative’s belief, the return is correct and complete.

 

          (d)  If the return is prepared by a person other than the hospital’s authorized representative, then the preparer shall also sign and date the form in ink or by electronic signature.

 

Source.  #5166, Emergency, eff 6-21-91, EXPIRED: 10-19-91

 

New.  #5335, eff 2-26-92, EXPIRED: 2-26-98

 

New.  #7746, eff 8-17-02; ss by #9521, eff 7-25-09; ss by #9794, INTERIM, eff 9-24-10, EXPIRED: 3-23-11

 

New.  #9913, eff 4-21-11; ss by #10755, eff 1-1-15; ss by #12823, eff 7-4-19; ss by #12907, eff 10-23-19

 

          Rev 2303.02  Form DP-153-ES, Medicaid Enhancement Tax Payment Non-binding Estimate.

 

          (a) Hospitals subject to the medicaid enhancement tax shall complete and file Form DP-153-ES, “Medicaid Enhancement Tax Payment Non-binding Estimate”, on or before January 15th in the taxable period.

 

          (b)  An authorized representative of the hospital shall sign and date the Form DP-153-ES on the hospital’s behalf in ink as provided in Rev 2904.04 or by electronic signature as provided in Rev 2904.05, and include the representative’s name, title, and contact number.

 

          (c)  Form DP-153-ES shall be filed electronically or by mailing the completed form to:

 

NH Department of Revenue Administration

Administration Unit

109 Pleasant Street

P.O. Box 457

Concord, NH  03302-0457

 

Source.  #10755, eff 1-1-15; ss by #12823, eff 7-4-19; ss by #12907, eff 10-23-19

 

PART Rev 2304  ADMINISTRATION

 

          Rev 2304.01  Taxpayer Records and Information.  Every hospital liable for the medicaid enhancement tax shall maintain all accounting, financial or general records and information necessary to establish the amount of net patient services revenue or other information required to be shown on any return, schedule or attachment.

 

Source.  #5166, Emergency, eff 6-21-91, EXPIRED: 10-19-91

 

New.  #5335, eff 2-26-92, EXPIRED: 2-26-98

 

New.  #7746, eff 8-17-02, EXPIRED: 8-17-10

 

New.  #9794, INTERIM, eff 9-24-10, EXPIRED: 3-23-10

 

New.  #9913, eff 4-21-11; ss by #12823, eff 7-4-19

 

          Rev 2304.02  Examination of Records and Information.  In any examination of the records and information of a hospital, the department shall first review records and information required to be filed by the hospital with the commissioner of health and human services.

 

Source.  #5166, Emergency, eff 6-21-91, EXPIRED: 10-19-91

 

New.  #5335, eff 2-26-92, EXPIRED: 2-26-98

 

New.  #7746, eff 8-17-02, EXPIRED: 8-17-10

 

New.  #9794, INTERIM, eff 9-24-10, EXPIRED: 3-23-10

 

New.  #9913, eff 4-21-11; ss by #12823, eff 7-4-19

 


 

APPENDIX

 

Rule

Specific State Statute the Rule Implements

 

 

Rev 2301.01

RSA 84-A:9, I; RSA 84-A:1, IV-a

Rev 2301.02

RSA 84-A:9, I; RSA 84-A:1, IV-a

Rev 2301.03

RSA 84-A:9, I

Rev 2301.04

RSA 84-A:9, I; RSA 84-A:1, IV-a

Rev 2301.05

RSA 84-A:1, III

Rev 2301.06

RSA 84-A:1, III-a

Rev 2301.07

RSA 84-A:1, IV-a

Rev 2301.08

RSA 84-A:1, IV-b

Rev 2301.09

RSA 84-A:9, I; RSA 84-A:1, IV-a

Rev 2303.01

RSA 84-A:4; RSA 84-A:9, I

Rev 2303.02

RSA 84-A:4; RSA 84-A:9, I

Rev 2303.01

RSA 84-A:4; RSA 84-A:9, I

Rev 2303.02

RSA 84-A:4; RSA 84-A:9, I

Rev 2304.01

RSA 84-A:8

Rev 2304.02

RSA 84-A:9, I