Georgia Commons

Full bill text

HB662: HB662 Health; rural hospital organization; revise definition

2025-2026 Regular Session · Comm Sub version · Last action February 18, 2026

26 LC 46 1401S 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 H. B. 662 (SUB) - 1 - 26 LC 46 1401S (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 H. B. 662 (SUB) - 2 -
HB662: Full Text | Georgia Commons