HB662: HB662 Health; rural hospital organization; revise definition
2025-2026 Regular Session · Comm Sub version · Last action February 18, 2026
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House Bill 662 (COMMITTEE SUBSTITUTE)
By: Representatives O’Steen of the 169th and Ford of the 170th
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 31-8-9.1 of the Official Code of Georgia Annotated, relating to tax1
credit for contributions to certain rural hospital organization s and hospital eligibility and2
requirements, so as to revise the definition of "rural hospital organization"; to provide for3
related matters; to repeal conflicting laws; and for other purposes.4
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5
SECTION 1.6
Code Section 31-8-9.1 of the Official Code of Georgia Annotated, relating to tax credit for7
contributions to certain rural hospital organizations and hospital eligibility and requirements,8
is amended by revising paragraph (3) of subsection (a) as follows:9
"(3) 'Rural hospital organization' means an acute care hospital or rural freestanding10
emergency department licensed by the department pursuant to Article 1 of Chapter 7 of11
this title that:12
(A) Has its primary campus Provides inpatient hospital services at a facility located in13
a rural county or is a critical access hospital;14
(B) Participates in both Medicaid and medicare Medicare and accepts both Medicaid15
and medicare Medicare patients;16
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(C) Provides health care services to indigent patients;17
(D) Is licensed by the department to provide maternal and newborn services or has Has18
at least 10 5 percent of its annual net revenue categorized as indigent care, charity care,19
or bad debt;20
(E) Annually files IRS Form 990, Return of Organization Exempt From Income Tax,21
with the department, or for any hospital not required to file I RS Form 990, the22
department will provide a form that collects the same information to be submitted to the23
department on an annual basis;24
(F) Is operated by a county or municipal authority pursuant to Article 4 of Chapter 725
of this title or is designated as a tax-exempt organization under Section 501(c)(3) of the26
Internal Revenue Code; and27
(G) Is current with all audits and reports required by law; and28
(H) Has a three-year average patient margin, as a percent of e xpense, less than one29
standard deviation above the state-wide three-year average of organizations defined in30
subparagraphs (A) through (G) of this paragraph, as calculated by the department. As31
used in this subparagraph, the term 'patient margin' means gross patient revenues less32
contractual adjustments, bad debt, indigent and charity care, other uncompensated care,33
and total expenses."34
SECTION 2.35
All laws and parts of laws in conflict with this Act are repealed.36
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