SB 80: Tax Credits; the definition of "rural hospital organization"; revise

Senate Bill 80

By: Senators Summers of the 13th, Kennedy of the 18th, Anavitarte of the 31st, Harbison of the 15th, Walker III of the 20th and others

A BILL TO BE ENTITLED

AN ACT

To amend Code Section 31-8-9.1 of the Official Code of Georgia Annotated, relating to eligibility to receive tax credits, so as to revise the definition of "rural hospital organization"; to provide for related matters; to provide for an effective date and applicability; 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 eligibility to receive tax credits, is amended by revising paragraph (3) of subsection (a) as follows: "(3) 'Rural hospital organization' means an acute care hospital or rural freestanding emergency department licensed by the department pursuant to Article 1 of Chapter 7 of this title that:

(A) Has its primary campus Provides inpatient hospital services at a facility located in a rural county or is a critical access hospital;

(B) Participates in both Medicaid and medicare Medicare and accepts both Medicaid and medicare Medicare patients;

(C) Provides health care services to indigent patients;

(D) Has at least 10 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;

(G) Is current with all audits and reports required by law; 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. For purposes of 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."

SECTION 2.

All laws and parts of laws in conflict with this Act are repealed.