Senate Bill 111
By: Senators Albers of the 56th, Burns of the 23rd, Rahman of the 5th, Still of the 48th,
Setzler of the 37th and others
AS PASSED
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 31-8-9.1 of the Official Code of Georgia Annotated, relating to tax
credit for contributions to certain rural hospital organizations and hospital eligibility and
requirements, so as to revise the definition of "rural hospital organization"; to provide for
related matters; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Code Section 31-8-9.1 of the Official Code of Georgia Annotated, relating to tax credit for
contributions to certain rural hospital organizations and hospital eligibility and requirements,
is amended by revising paragraph (3) of subsection (a) as follows:
"(3) 'Rural hospital organization' means an acute care hospital <ins>or rural freestanding
emergency department</ins> licensed by the department pursuant to Article 1 of Chapter 7 of
this title that:
(A) <ins>Has its primary campus</ins> <del>Provides inpatient hospital services at a facility</del> located in
a rural county or is a critical access hospital;
(B) Participates in both Medicaid and <del>medicare</del> <ins>Medicare</ins> and accepts both Medicaid
and <del>medicare</del> <ins>Medicare</ins> patients;
(C) Provides health care services to indigent patients;
(D) <ins>Is licensed by the department to provide maternal and newborn services or has</ins> <del>Has
</del> at least <del>10</del> <ins>5</ins> percent of its annual net revenue categorized as indigent care, charity care,
or bad debt;
(E) Annually files IRS Form 990, Return of Organization Exempt From Income Tax,
with the department, or for any hospital not required to file IRS Form 990, the
department will provide a form that collects the same information to be submitted to the
department on an annual basis;
(F) Is operated by a county or municipal authority pursuant to Article 4 of Chapter 7
of this title or is designated as a tax-exempt organization under Section 501(c)(3) of the
Internal Revenue Code; <ins>and
</ins> (G) Is current with all audits and reports required by law; <del>and
(H) Has a three-year average patient margin, as a percent of expense, less than one
standard deviation above the state-wide three-year average of organizations defined in
subparagraphs (A) through (G) of this paragraph, as calculated by the department. As
used in this subparagraph, the term 'patient margin' means gross patient revenues less
contractual adjustments, bad debt, indigent and charity care, other uncompensated care,
and total expenses."
</del> SECTION 2.
All laws and parts of laws in conflict with this Act are repealed.