2018 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 12D - Stevie Sellows Quality Improvement Fund; ICF-IDD [ICF-IID] Assessment.
§ 47–1278. Federal determinations; suspension and termination of assessment.

(a) If the federal government determines that an assessment imposed on an ICF-IDD pursuant to this chapter does not satisfy the requirements for federal financial participation set forth in section 1903(w) of the Social Security Act, approved July 30, 1965 (70 Stat. 349; 42 U.S.C. § 1396b(w)), monies collected pursuant to the assessment shall be refunded and the assessment shall be null and void.

(b)(1) An [sic] determination adverse to the District under subsection (a) of this section with respect to an assessment imposed on one or more, but not all ICF-IDDs pursuant to this chapter shall not affect the validity, amount, applicable rate, or any other terms of an assessment on other facilities imposed by this chapter.

(2) An adverse determination with respect to all assessments imposed by this chapter shall be governed by subsection (a) of this section.

(c) Notwithstanding any other provision of this chapter, if the federal government determines that any exclusions from ICF-IDDs specified under this chapter would prevent an assessment imposed by this chapter from qualifying as a broad-based health care related tax, as that term is defined in section 1903(w)(3)(B) of the Social Security Act, approved July 30, 1965 (79 Stat. 349; 42 U.S.C. § 1396b(w)(3)(B)), the exclusions shall not be made.

(d) The assessment imposed under § 47-1273 shall not be due at the time required by this chapter, or by rules issued pursuant to § 47-1277, if the Department of Health suspends or postpones regular Medicaid payment to ICF-IDDs beyond the regular monthly payment cycle, but shall be due when the regular monthly payment cycle resumes.

(e) The assessment imposed under § 47-1273 shall be null and void if either of the following occurs:

(1) The rate methodology for ICF-IDDs is altered or amended such that the overall average Medicaid per diem rate for ICF-IDDs is decreased or on, an overall average per diem basis, the altered or amended rates are less than they would have been if the reimbursement methodology had not been changed; or

(2) Following fiscal year 2006, general funding levels for Medicaid rates for ICF-IDDs fall below the fiscal year 2006 level of funding, on a per-Medicaid-resident, per-day basis.

(Mar. 8, 2006, D.C. Law 16-68, § 2(b), 53 DCR 47; Sept. 26, 2012, D.C. Law 19-169, § 33(b)(11), 59 DCR 5567.)

This section is referenced in § 47-1273.

The 2012 amendment by D.C. Law 19-169 substituted “ICF-IDD” for “ICF-MR” in (a); and substituted “ICF-IDDs” for “ICF-MRs” wherever it appears in the section.

Building safety, threatening conditions, special assessments on real property owners, see § 42-3131.01.

Litter control, fines and penalties, liens on real property, see § 8-807.

Property exempt from taxation, federally funded housing programs, payments imposed on limited dividend, limited profit, and profit owners, see § 47-1002.

Real property assessments and taxes, delinquencies, tax sales, see §§ 47-847 and 47-848.

Special assessments, delinquencies, see §§ 47-1203 and 47-1204.

Special assessments, nuisance abatement, delinquencies, see § 47-1205.

Water and sanitary sewer services, liens imposed on delinquent real property owners, see § 34-2407.02.

Section 35 of D.C. Law 19-169 provided that no provision of the act shall impair any right or obligation existing under law.