S. 459 · 114th Congress

Provider Tax Administrative Simplification Act of 2015

Stage
In committee
Introduced
2015-02-11
Latest action
2015-02-11 · Introduced in Senate

Summary

Provider Tax Administrative Simplification Act of 2015

Requires the Secretary of Health and Human Services to approve a waiver of the uniform tax requirement (whether or not the tax is broad based), regardless of whether the state concerned satisfies certain requirements, for any state with a provider tax that does not apply to continuing care retirement communities or life care communities that: (1) have no beds certified to provide medical assistance under title XIX (Medicaid) of the Social Security Act, or (2) do not provide services for which Medicaid payment may be made.