§ 16-21-19-2 — Provision of federal tax forms and itemized data; submission of forms to health care cost oversight task force

Indiana § 16-21-19-2

• Jurisdiction: Indiana
• Title 16: HEALTH
• Art. 21: HOSPITALS
• Ch. 19: Nonprofit Hospital Reporting

Text

(a) Before October 1 of each year, every
nonprofit hospital shall provide the state department with the entirety
of the Schedule H portion of the nonprofit hospital's previous taxable
year's federal Form 990, including the following forms and the itemized
data used to complete these forms:
(1) Federal form 990, Schedule H, Part I, 7(a), financial assistance
at cost, worksheet 1 or other similar documentation, or its
successor form or schedule.
(2) Federal form 990, Schedule H, Part I, 7(b), Medicaid,
worksheet 3, column a, or its successor form or schedule.
(3) Federal form 990, Schedule H, Part I, 7(c), costs of other
means-tested government programs, worksheet 3, column b, or its
successor form or schedule.
(4) Federal form 990, Schedule H, Part I, 7(e), community health
improvement services and community benefit operations,
worksheet 4 or other similar documentation, or its successor form
or schedule.
(5) Federal form 990, Schedule H, Part I, 7(f), health professions
education, worksheet 5 or other similar documentation, or its
successor form or schedule.
(6) Federal form 990, Schedule H, Part I, 7(g), subsidized health
services, worksheet 6 or other similar documentation, or its
successor form or schedule.
(7) Federal form 990, Schedule H, Part I, 7(h), research,
worksheet 7 or other similar documentation, or its successor form
or schedule.
(8) Federal form 990, Schedule H, Part I, 7(i), cash and in kind
contributions for community benefit, worksheet 8, or its successor
form or schedule.
(9) Federal form 990, Schedule H, Part II, community building
activities, lines 1 through 9, or its successor form or schedule, and
including specific initiatives and related net expenses for each
line.
(10) Federal form 990, Schedule H, Part III, section A, bad debt
expense, lines 2 through 3, or its successor form or schedule, and
including calculations to support the data entered.
(11) Federal form 990, Schedule H, Part III, section B, Medicare,
lines 5 through 7, or its successor form or schedule, and including
calculations to support the data entered.
(b) Not later than November 1 of each year, the state department
shall submit the forms provided by a nonprofit hospital under
subsection (a) to the health care cost oversight task force (established
by IC 2-5-47-3) in an electronic format under IC 5-14-6 and in a
manner that allows for publication of the forms on the general
assembly's website.

Legislative History

As added by P.L.216-2025, SEC.36.