Revision: March 27, 2014, midnight
HB 1613 – AS AMENDED BY THE HOUSE
6Feb2014… 0224h
2014 SESSION
10/03
HOUSE BILL 1613
AN ACT relative to payment of the Medicaid enhancement tax.
SPONSORS: Rep. Wallner, Merr 10; Rep. Almy, Graf 13; Rep. Major, Rock 14; Sen. Morse, Dist?22; Sen. Odell, Dist 8; Sen. D'Allesandro, Dist 20
This bill changes payment of the Medicaid enhancement tax to 4 times per year.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
6Feb2014… 0224h
14-2837
10/03
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Fourteen
AN ACT relative to payment of the Medicaid enhancement tax.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Tax Due. RSA 84-A:3 is repealed and reenacted to read as follows:
84-A:3 Tax Due.
I. For the taxable period beginning July 1, 2014, and ending June 30, 2015, each hospital shall pay 100 percent of its medicaid enhancement tax due and payable for the taxable period no later than the fifteenth day of the fourth month of the taxable period. Notwithstanding any provision of this chapter or any other law, no penalty or interest shall be imposed for failure to make payment of tax when due if such payment is made on or before the last day of the month in which such payment is due.
II. For the taxable period beginning July 1, 2015, and for every taxable period thereafter, each hospital shall pay 25 percent of its Medicaid enhancement tax due and payable for the taxable period no later than the fifteenth day of October, January, March, and June of the taxable period. Notwithstanding any provision of this chapter or any other law, no penalty or interest shall be imposed for failure to make payment of tax when due if such payment is made on or before the last day of the month in which such payment is due.
III. If the return required by RSA 84-A:4 shows an additional amount of tax to be due, such additional amount is due and payable at the time the return is due.
2 Returns. Amend RSA 84-A:4 to read as follows:
84-A:4 Returns. Every hospital shall on or before the [tenth] fifteenth day of [the month following the expiration of] June in the taxable period make a return to the commissioner. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form of such return and the data which it must contain for the correct computation of net patient services revenue and the tax assessed upon such amount. All returns shall be signed by the taxpayer or by its authorized representative, subject to the pains and penalties of perjury. If such return shows an overpayment of the tax due, the commissioner shall refund or credit the overpayment to the hospital in accordance with RSA 21-J:28-a.
3 Method of Payment; Reference Corrected. Amend RSA 84-A:5, I to read as follows:
I. The payments required by RSA 84-A:3[, II-a] shall be made by electronic transfer of moneys to the state treasurer and deposited to the uncompensated care fund established by RSA?167:64.
4 Effective Date. This act shall take effect July 1, 2014.