[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 459 Introduced in Senate (IS)]

114th CONGRESS
  1st Session
                                 S. 459

   To require the Secretary of Health and Human Services to approve 
   waivers under the Medicaid Program under title XIX of the Social 
   Security Act that are related to State provider taxes that exempt 
                    certain retirement communities.


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                   IN THE SENATE OF THE UNITED STATES

                           February 11, 2015

  Mr. Boozman introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
   To require the Secretary of Health and Human Services to approve 
   waivers under the Medicaid Program under title XIX of the Social 
   Security Act that are related to State provider taxes that exempt 
                    certain retirement communities.

    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 ``Provider Tax Administrative 
Simplification Act of 2015''.

SEC. 2. PROVIDER TAX RULE EXEMPTION FOR CERTAIN CONTINUING CARE 
              RETIREMENT COMMUNITIES.

    In the case of a State that has a provider tax that does not apply 
to continuing care retirement communities or life care communities (as 
such terms are used for purposes of section 1917(g) of the Social 
Security Act (42 U.S.C. 1396p(g))) that have no beds that are certified 
to provide medical assistance (as such term is defined under section 
1905(a) of such Act) under title XIX of the Social Security Act or that 
do not provide services for which payment may be made under title XIX 
of the Social Security Act, the Secretary of Health and Human Services 
shall approve a waiver under section 433.68(e)(2)(iii) of title 42 of 
the Code of Federal Regulations regardless of whether the Secretary 
determines that the State satisfies the requirements of section 
433.68(e)(2)(iii)(B) of such title.
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