2014 Kentucky Revised Statutes CHAPTER 142 - MISCELLANEOUS TAXES 142.314 Tax on gross revenues of regional community services for mental health and services for individuals with an intellectual disability.
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142.314 Tax on gross revenues of regional community services for mental
health and services for individuals with an intellectual disability.
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A tax shall be imposed on regional community services for mental health and
individuals with an intellectual disability at a uniform rate of up to four percent
(4%) on gross revenues received by each provider after July 1, 2005, for the
provision of regional community services for mental health and individuals with
an intellectual disability.
The Department for Medicaid Services shall promulgate administrative
regulations to ensure that a portion of the revenues generated from the
assessment levied under this section and federal matching funds shall be used
for rate increases for regional community services for mental health and
individuals with an intellectual disability to recognize cost increases, including
current wage and benefit levels in the industry.
The remaining revenue generated from the assessment levied under this
section and federal matching funds shall be used to supplement the
medical-assistance-related general fund appropriations of the Department for
Medicaid Services.
On or before July 1, 2005, the Cabinet for Health and Family Services,
Department for Medicaid Services, shall submit an application to the Centers
for Medicare and Medicaid Services to request any necessary waiver pursuant
to 42 C.F.R. secs. 433.56 and 433.68.
If an application to the Centers for Medicare and Medicaid Services for a
waiver is denied, the Department for Medicaid Services may resubmit the
application with appropriate changes to receive an approved waiver.
The assessment imposed pursuant to this section shall begin on July 1, 2005,
but is not due and payable until rates are increased pursuant to this provision.
The provisions of this section shall be null and void if the waiver or plan
amendment to increase rates is not approved by the Centers for Medicare and
Medicaid Services.
If the assessment provided for in this section is disallowed by the Centers for
Medicare and Medicaid Services, all collections under this section shall cease.
Effective:July 12, 2012
History: Amended 2012 Ky. Acts ch. 146, sec. 12, effective July 12, 2012. -Created 2005 Ky. Acts ch. 120, sec. 2, effective June 20, 2005.
Legislative Research Commission Note (6/20/2005). 2005 Ky. Acts chs. 11, 85,
95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory
references to agencies and officers whose names have been changed in 2005
legislation confirming the reorganization of the executive branch. Such a
correction has been made in this section.
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