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H.R. 1400 (114th): Medicaid Tax Fairness Act of 2015

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Mar 17, 2015.


Medicaid Tax Fairness Act of 2015

This bill amends title XIX (Medicaid) of the Social Security Act, with respect to payments to states for medical assistance programs, to reduce from 6% to 5.5% on a graduated basis for 2016-2020 and each subsequent year the indirect guarantee thresholds applied for determining permissible broad-based state or local health care-related provider taxes where a requirement is in effect to hold taxpayers harmless for any portion of the costs of the tax.

(Currently the state [or other unit of government] imposing a broad-based health care-related tax or tax on each health care class provides for a direct or indirect non-Medicaid payment to those providers or others paying the tax, which may include an offset or waiver that directly or indirectly guarantees to hold taxpayers harmless for all or any portion of the tax amount. Such taxes are permissible if they are applied at a rate that produces revenues less than or equal to 6% of the revenues received by the taxpayer.)