§ 1031 — Definitions [For application of this section, see 84 Del. Laws, c. 476, § 4]

As used in this subchapter:

(1) “CMS” means the Centers for Medicare and Medicaid Services of the United States Department of Health and Human Services.

(2) “Commission” means the Hospital Quality and Health Equity Assessment Commission established under § 1045 of this title.

(3) “Department” means the Department of Health and Social Services.

(4) a. “Hospital” means a facility classified under § 1001(b) of this title.

b. “Hospital” does not include any of the following:

1. An entity operated by the United States or the agencies or instrumentalities of the United States.

2. An entity operated by this State, the political subdivisions of this State, or the agencies or instrumentalities of this State.

(5) “Hospital Quality and Health Equity Fund” or “Fund” means the fund established under § 1042 of this title.

(6) “Initial enactment period” means the fiscal year of July 1, 2025, through June 30, 2026.

(7) “Net patient revenues” means the hospital’s total patient revenues determined and reported in 1 or more Medicare Cost Reports under 42 C.F.R. § 413.24 and associated with specified services, less total patient revenues not received due to any of the following:

a. Bad debt and uncollectable accounts.

b. Contractual adjustments.

c. Charity discounts.

d. Teaching allowances.

e. Policy discounts.

f. Administrative adjustments.

g. Implicit price concessions.

h. Other deductions from revenue.

(8) “Secretary” means the Secretary of the Department of Health and Social Services.

(9) a. “Specified services” means all of the following:

1. Inpatient hospital services, as that term is used in 42 U.S.C. § 1396b(w)(7)(A)(i) and 42 C.F.R. § 433.56(a)(1).

2. Outpatient hospital services, as that term is used in 42 U.S.C. § 1396b(w)(7)(A)(ii) and 42 C.F.R. § 433.56(a)(2).

b. “Specified services” does not include nursing facility services, skilled nursing facility services, or physician services.

(10) “Taxable year” means the period of time for determining the tax due under this subchapter, as follows:

a. For the initial enactment period and the first 2 fiscal years after the initial enactment period, the fiscal year beginning on July 1, 2021, through June 30, 2022.

b. For each subsequent 3-year period after the period under paragraph (10)a. of this section, the 1-year period beginning and ending 3 years after the immediately preceding period of time for determining the tax due under this subchapter, beginning with the period of time of July 1, 2024, through June 30, 2025.

Legislative History

84 Del. Laws, c. 476, § 2