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RCW 82.04.4311

Deductions—Compensation received under the federal medicare program by certain hospitals or health centers.

Applied in 4 court decisions — leading case SKAGIT PUBLIC HOSP. v. Dept. of Revenue (2010)

Most recently applied in SKAGIT PUBLIC HOSP. v. Dept. of Revenue (November 2010)

2005 c 86 s 1; 2002 c 314 s 2.

(1) A public hospital that is owned by a municipal corporation or political subdivision, or a nonprofit hospital, or a nonprofit community health center, or a network of nonprofit community health centers, that qualifies as a health and social welfare organization as defined in RCW 82.04.431, may deduct from the measure of tax amounts received as compensation for health care services covered under the federal medicare program authorized under Title XVIII of the federal social security act; medical assistance, children's health, or other program under chapter 74.09 RCW; or for the state of Washington basic health plan under chapter 70.47 RCW. The deduction authorized by this section does not apply to amounts received from patient copayments or patient deductibles.

(2) As used in this section, "community health center" means a federally qualified health center as defined in 42 U.S.C. 1396d as existing on August 1, 2005.

Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.