Friday, April 30, 2010
Tax Notes Today reports that Helen Morrison, deputy benefits counsel in Treasury's Office of Tax Policy, stated on April 28 that guidance is needed "sooner rather than later" on charity hospital requirements imposed by section 9007 of the Patient Protection and Affordable Care Act (Public Law 111-148). The legislation requires tax-exempt charitable hospitals to conduct assessments of community health needs at least once every three years, to develop a financial assistance policy, and to limit amounts charged for emergency or other medically necessary care provided to individuals eligible for assistance under the financial assistance policy. The act also prohibits a charitable hospital from engaging in extraordinary collection actions before reasonably attempting to determine whether the patient is eligible for assistance under its financial assistance policy. For the full story, see “Guidance Needed on New Charitable Hospital Provisions, Treasury Official Says,” 2010 TNT 82-5.