Connecticut Seal

General Assembly

Amendment

 

January Session, 2015

LCO No. 9376

   
 

*HB0706109376SRO*

Offered by:

 

SEN. FRANTZ, 36th Dist.

 

To: House Bill No. 7061

File No.

Cal. No.

(As Amended)

"AN ACT CONCERNING THE STATE BUDGET FOR THE BIENNIUM ENDING JUNE 30, 2017, AND MAKING APPROPRIATIONS THEREFOR, AND OTHER PROVISIONS RELATED TO REVENUE, DEFICIENCY APPROPRIATIONS AND TAX FAIRNESS AND ECONOMIC DEVELOPMENT. "

In line 1470, after the closing bracket insert "and"

In line 1486, strike "; and" and substitute "." in lieu thereof

Strike lines 1487 to 1502, inclusive, in their entirety

Strike section 89 in its entirety, substitute the following in lieu thereof and renumber sections and internal references accordingly:

"Sec. 89. Section 12-263b of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2015):

(a) For each calendar quarter commencing on or after July 1, 2011, there is hereby imposed a tax on the net patient revenue of each hospital in this state to be paid each calendar quarter. The rate of such tax shall be up to the maximum rate allowed under federal law, but shall not exceed a rate of six per cent of such net patient revenue. The Commissioner of Social Services shall determine the base year on which such tax shall be assessed. The Commissioner of Social Services may, in consultation with the Secretary of the Office of Policy and Management and in accordance with federal law, exempt a hospital from the tax on payment earned for the provision of outpatient services based on financial hardship. Effective July 1, 2012, and for the succeeding fifteen months, the rates of such tax, the base year on which such tax shall be assessed, and the hospitals exempt from the outpatient portion of the tax based on financial hardship shall be the same tax rates, base year and outpatient exemption for hardship in effect on January 1, 2012.

(b) Each hospital shall, on or before the last day of January, April, July and October of each year, render to the Commissioner of Revenue Services a return, on forms prescribed or furnished by the Commissioner of Revenue Services and signed by one of its principal officers, stating specifically the name and location of such hospital, and the amount of its net patient revenue as determined by the Commissioner of Social Services. Payment shall be made with such return. Each hospital shall file such return electronically with the department and make such payment by electronic funds transfer in the manner provided by chapter 228g, irrespective of whether the hospital would otherwise have been required to file such return electronically or to make such payment by electronic funds transfer under the provisions of chapter 228g.

Sec. 90. (NEW) (Effective July 1, 2015) For the fiscal year ending June 30, 2016, and annually thereafter, the Commissioner of Social Services shall refund to hospitals in this state that are subject to the tax on net patient revenue pursuant to chapter 211a of the general statutes the amount of revenue collected pursuant to the tax during the applicable fiscal year. The amount of such refunds shall be calculated in accordance with federal law. "

Strike section 172 in its entirety and renumber remaining sections and internal references accordingly