Summary
Nonprofit hospitals. Establishes a hospital facility fee excise tax imposed when a hospital charges a facility fee exceeding the average facility fee charged to Medicare patients. Excludes a critical access hospital from the excise tax statute. Requires the excise taxes to be used for the lawful purposes of the Medicaid program and for developing the health care workforce serving rural areas of Indiana. Limits what may constitute community benefits for certain nonprofit hospitals. Requires, before November 1 of each state fiscal year, nonprofit hospitals (that are not county hospitals) to provide to the department of insurance (department) a report including aggregate data on all billed services and items and a comparison of the charges for those services and items to their respective Medicare reimbursement rates. Provides that a nonprofit hospital that charges an amount for a service or item in excess of 300% of the Medicare reimbursement rate at the time of the charge forfeits its status as a nonprofit hospital. Provides that all nonprofit hospitals are subject to an annual audit by, and at the discretion of, the department. Requires, before August 1 of each year, every nonprofit hospital to: (1) provide the health care cost oversight task force with the entirety of the Schedule H portion of the nonprofit hospital's previous taxable year's federal Form 990, including specified forms; and (2) make available for publication on the general assembly's website the entirety of the Schedule H portion of the nonprofit hospital's previous taxable year's federal Form 990 and specified forms. Provides that a nonprofit hospital may only make redactions with regard to: (1) personally identifiable information; and (2) confidential information under the Health Insurance Portability and Accountability Act (HIPAA). Makes an appropriation.