Connecticut Statutes

§ 12-263r — Nursing home and intermediate care facility resident day user fees. Exemption request and approval.

Connecticut § 12-263r
JurisdictionConnecticut
Title 12Taxation
Ch. 211cHospitals Tax and Nursing Home and Intermediate Care Facility User Fees

This text of Connecticut § 12-263r (Nursing home and intermediate care facility resident day user fees. Exemption request and approval.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Conn. Gen. Stat. § 12-263r (2026).

Text

(a)For each calendar quarter commencing on or after July 1, 2017, there is hereby imposed a quarterly fee on each nursing home and intermediate care facility in this state, which fee shall be the product of each facility's total resident days during the calendar quarter multiplied by the user fee. Except as otherwise provided in this section, (1) the user fee for nursing homes shall be twenty-one dollars and two cents, and (2) the user fee for intermediate care facilities shall be (A) twenty-seven dollars and twenty-six cents for calendar quarters commencing on or after July 1, 2017, and prior to July 1, 2019, and (B) twenty-seven dollars and seventy-six cents for calendar quarters commencing on or after July 1, 2019. As used in this subsection, “resident day” means nursing home resident

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Legislative History

(June Sp. Sess. P.A. 17-4, S. 3; P.A. 19-117, S. 357.) History: June Sp. Sess. P.A. 17-4 effective November 21, 2017; P.A. 19-117 amended Subsec. (a) by designating existing provisions re user fee for nursing homes as Subdiv. (1), designating existing provisions re user fee for intermediate care facilities as Subdiv. (2) and amending same by increasing user fee rate for calendar quarters commencing on or after July 1, 2019, from $27.26 to $27.76, effective June 26, 2019.

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Bluebook (online)
Connecticut § 12-263r, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/12-263r.