Section 1 Short title
This Act may be cited as the “Provider Tax Administrative Simplification Act of 2015”.
Provider Tax Administrative Simplification Act of 2015
A BILL
To require the Secretary of Health and Human Services to approve waivers under the Medicaid Program under title XIX of the Social Security Act that are related to State provider taxes that exempt certain retirement communities, and for other purposes.
Sec. 2 Provider tax rule exemption for certain continuing care retirement communities
In the case of a State that has a provider tax that does not apply to continuing care retirement communities or life care communities (as such terms are used for purposes of section 1917(g) of the Social Security Act (42 U.S.C. 1396p(g)) that have no beds that are certified to provide medical assistance (as such term is defined under section 1905(a) of such Act (42 U.S.C. 1396d(a))) under title XIX of the Social Security Act (42 U.S.C. 1396 et seq.) or that do not provide services for which payment may be made under such title, the Secretary of Health and Human Services shall approve a waiver under section 433.68(e)(2)(iii) of title 42 of the Code of Federal Regulations regardless of whether the Secretary determines that the State satisfies the requirements of section 433.68(e)(2)(iii)(B) of such title.