Connecticut Statutes

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

Connecticut·Title 12 Taxation·Ch. 211c Hospitals Tax and Nursing Home and Intermediate Care Facility User Fees
(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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Connecticut § 12-263r (Nursing home and intermediate care facility resident day user fees. Exemption request and approval.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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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