00                            HOUSE BILL NO. 381                                                                          
01 "An Act establishing a health care provider tax."                                                                       
02 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
03    * Section 1. AS 43 is amended by adding a new chapter to read:                                                     
04                    Chapter 73. Health Care Provider Tax.                                                              
05            Sec. 43.73.010. Tax levied. A tax is levied on a health care provider operating                            
06       in the state. The tax is 5.5 percent of net patient revenue.                                                      
07 Sec. 43.73.020. Returns. (a) A health care provider shall file a return with the                                      
08 department as prescribed by the department in regulation. The return must state gross                                   
09 inpatient care revenue, reductions from gross inpatient care revenue, and net patient                                   
10       revenue for each location operated by the health care provider.                                                   
11            (b)  The health care provider shall submit the tax due under AS 43.73.010 with                               
12       the return required under this section.                                                                           
13 Sec. 43.73.030. Records. A health care provider shall keep a complete and                                             
14 accurate record of gross inpatient care revenue, reductions from gross inpatient care                                   
15 revenue, and net patient revenue. A health care provider shall ensure that a statement                                  

01       or record required under this chapter is in the form prescribed by the department and                             
02       available for inspection upon request of the department.                                                          
03            Sec. 43.73.040. Health care provider fund. (a) The health care provider fund                               
04       is established in the general fund. The department shall separately account for tax                               
05       collected under AS 43.73.010 and deposit it into the health care provider fund.                                   
06            (b)  The legislature may use the annual estimated balance in the health care                                 
07       provider fund to make appropriations for the state's medical assistance program under                             
08       AS 47.07.                                                                                                         
09            (c)  Nothing in this section creates a dedicated fund.                                                       
10            Sec. 43.73.100. Definitions. In this chapter,                                                              
11 (1)  "gross inpatient care revenue" does not include nonpatient care                                                    
12 revenue, beauty and barber revenue, vending income revenue, interest and                                                
13       contribution revenue, revenue from the sale of meals, and outpatient revenue;                                     
14 (2)  "health care provider" includes a hospital, medical clinic or office,                                              
15 special care facility, nursing care facility, or medical laboratory that is not operated by                             
16       the state;                                                                                                        
17 (3)  "net patient revenue" means gross inpatient care revenue from                                                      
18 services provided to patients less reductions from gross inpatient care revenue                                         
19       resulting from an inability to collect payment of charges;                                                        
20 (4)  "reductions from gross inpatient care revenue" includes bad debts,                                                 
21 contractual adjustments, uncompensated care, discounts and adjustments, and other                                       
22       revenue deductions.