---
kind: "section"
citation: "42 C.F.R. § 433.70"
title: "42"
number: "433.70"
heading: "Limitation on level of FFP for revenues from health care-related taxes."
url: "https://uscodex.org/cfr/42/433.70"
---

# §433.70. Limitation on level of FFP for revenues from health care-related taxes.

- (a) **Limitations.** Beginning October 1, 1995, there is no limitation on the amount of health care-related taxes that a State may receive without a reduction in FFP, as long as the health care-related taxes meet the requirements specified in [§ 433.68](/cfr/42/433.68.md).
- (b) **Calculation of FFP.** CMS will deduct from a State's medical assistance expenditures, before calculating FFP, revenues from health care-related taxes that do not meet the requirements of [§ 433.68](/cfr/42/433.68.md) and any health care-related taxes in excess of the limits specified in paragraph (a)(1) of this section.

## Notes

### Amendments

[57 FR 55138, Nov. 24, 1992, as amended at 73 FR 9699, Feb. 22, 2008]

### Source

Source: 57 FR 55138, Nov. 24, 1992, unless otherwise noted.

### Authority

Authority: 42 U.S.C. 1302.

### Source

Source: 43 FR 45201, Sept. 29, 1978, unless otherwise noted.

### Amendments

[57 FR 55138, Nov. 24, 1992, as amended at 73 FR 9699, Feb. 22, 2008]