Z-0829.1 _______________________________________________
HOUSE BILL 2095
_______________________________________________
State of Washington 53rd Legislature 1993 Regular Session
By Representative Valle; by request of Department of Social and Health Services
Read first time 03/05/93. Referred to Committee on Revenue.
AN ACT Relating to the medicaid payment system for nursing facilities; adding a new section to chapter 74.46 RCW; adding a new chapter to Title 82 RCW; and providing an expiration date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. As used in this chapter, unless the context clearly requires otherwise:
(1) "Nursing home" means a facility licensed to provide inpatient care under chapter 18.51 RCW and any beds not so licensed but nursing facility certified.
(2) "Patient day" means a day of care as defined in RCW 74.46.020.
NEW SECTION. Sec. 2. In addition to any other tax, a tax is imposed on every nursing home for the act or privilege of engaging in business within this state. The tax is equal to one dollar seventy-five cents per day per bed.
NEW SECTION. Sec. 3. Chapter 82.32 RCW applies to the tax imposed in this chapter. The tax due dates, reporting dates, reporting periods, and return requirements applicable to chapter 82.04 RCW apply equally to the tax imposed in this chapter.
NEW SECTION. Sec. 4. This chapter is temporary and shall expire on the earliest of:
(1) The date that federal medicaid matching funds for the purposes of reimbursing the medicaid share of the tax under section 2 of this act become unavailable or are substantially reduced, as such date is certified by the secretary of social and health services;
(2) The date that federal medicaid matching funds for the purposes of reimbursing the medicaid share of the tax under section 2 of this act become unavailable or are substantially reduced, as determined by a permanent injunction, court order, or final court decision; or
(3) July 1, 1995.
NEW SECTION. Sec. 5. (1) The expiration of sections 1 through 3 of this act shall not be construed as affecting any existing right acquired or liability or obligation incurred under those sections or under any rule or order adopted under those sections, nor as affecting any proceeding instituted under those sections.
(2) Taxes that have been paid under sections 1 through 3 of this act, but are properly attributable to taxable events occurring after the expiration of those sections, shall be credited or refunded as provided in RCW 82.32.060.
NEW SECTION. Sec. 6. A new section is added to chapter 74.46 RCW to read as follows:
For rate setting beginning July 1, 1995, or whenever federal matching funds are no longer allowed for reimbursement of costs associated with the tax extended to nursing facilities by this chapter, whichever date is earlier, the costs associated with the tax shall be unallowable and not subject to reimbursement by inclusion in the medicaid rate cost base or by any other means.
NEW SECTION. Sec. 7. Sections 1 through 5 of this act shall constitute a new chapter in Title 82 RCW.
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