§ 68-1803 — Tax; rate; collection; report

(1) Each intermediate care
facility for persons with developmental disabilities shall
pay a tax equal to a percentage of its net revenue for the most recent State
of Nebraska fiscal year. The percentage shall be (a) six percent prior to
January 1, 2008, (b) five and one-half percent beginning January 1, 2008,
through September 30, 2011, and (c) six percent beginning October 1, 2011.
(2) Taxes collected under this section shall be remitted
to the State Treasurer for credit to the ICF/DD Reimbursement Protection
Fund.
(3) Taxes collected pursuant to this section shall be reported
on a separate line on the cost report of the intermediate care facility for persons with developmental disabilities, regardless
of how such costs are reported on any other cost report or income statement.
The department shall recognize such tax as an allowable cost within the state
plan for reimbursement of intermediate care facilities for persons with developmental disabilities which
participate in the medical assistance program. The tax shall be a direct pass-through
and shall not be subject to cost limitations.

Legislative History

Source: Laws 2004, LB 841, § 4; Laws 2006, LB 1248, § 73; Laws 2007, LB292, § 2; Laws 2013, LB23, § 18.