North Carolina Governor Indicators Excise Tax Legislation Revising Hospital Evaluation Act

June 30, 2021, 5:00 AM

The North Carolina Governor June 29 signed a law amending the Hospital Assessment Act for excise tax purposes. The law includes measures: 1] prohibiting political subdivisions from imposing a tax or assessment on private/public acute care hospitals and specifying that assessments may not be added as a surtax or assessment on patients’ bills; 2] providing definitions, payment due dates, and information on aggregate assessment collection amount and managed care, graduate medical education, and intergovernmental transfer adjustment components; 3] allowing hospitals to appeal a determination of the assessment amount owed; 4] providing that the public hospital assessment shall be 0.39 percent …

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