Page:United States Statutes at Large Volume 105 Part 2.djvu/841

 PUBLIC LAW 102-234—DEC. 12, 1991 105 STAT. 1793 Public Law 102 102d Congress - 234 An Act To delay until September 30, 1992, the issuance of any regulations by the Secretary of Health and Human Services changing the treatment of voluntary contributions and provider-specific taxes by States as a source of a State's expenditures for which Federal financial participation is available under the medicaid program and to maintain the treatment of intergovernmental transfers as such a source. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the "Medicaid Voluntary Contribution and Provider-Specific Tax Amendments of 1991". SEC. 2. PROHIBITION ON USE OF VOLUNTARY CONTRIBUTIONS, AND LIMITATION ON THE USE OF PROVIDER-SPECIFIC TAXES TO OBTAIN FEDERAL FINANCIAL PARTICIPATION UNDER MEDIC- AID. (a) IN GENERAL.— Section 1903 of the Social Security Act (42 U.S.C. 1396b) is amended by adding at the end the following new subsection. "(w)(l)(A) Notwithstanding the previous provisions of this section, for purposes of determining the amount to be paid to a State (as defined in paragraph (7)(D)) under subsection (a)(1) for quarters in any fiscal year, the total amount expended during such fiscal year as medical gissistance under the State plan (as determined without regard to this subsection) shall be reduced by the sum of any revenues received by the State (or by a unit of local government in the State) during the fiscal year— "(i) from provider-related donations (as defined in paragraph (2)(A)), other than— "(I) bona fide provider-related donations (as defined in paragraph (2)(B)), and " (II) donations described in paragraph (2)(C); "(ii) from health care related taxes (as defined in paragraph (3)(A)), other than broad-based health care related taxes (as defined in paragraph (3)(B)); "(iii) from a broad-based health care related tax, if there is in effect a hold harmless provision (described in paragraph (4)) with respect to the tax; or "(iv) only with respect to State fiscal years (or portions thereof) occurring on or after January 1, 1992, and before October 1, 1995, from broad-based health care related taxes to the extent the amount of such taxes collected exceeds the limit established under paragraph (5). "(B) Notwithstanding the previous provisions of this section, for puroses of determining the amount to be paid to a State under subsection (a)(7) for all quarters in a Federal fiscal year (beginning with fiscal year 1993), the total amount expended during the fiscal year for administrative expenditures under the State plan (as deter- Dec. 12. 1991 [H.R. 3595] Medicaid Voluntary Contribution and Provider- Specific Tax Amendments of 1991. 42 USC 1305 note.

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