(305 ILCS 5/5B-1) (from Ch. 23, par. 5B-1)
Sec. 5B-1. Definitions. As used in this Article, unless the
context requires otherwise:
"Fund" means the Long-Term Care Provider Fund.
"Long-term care facility" means (i) a nursing facility, whether
public or private and whether organized for profit or
not-for-profit, that is subject to licensure by the Illinois Department
of Public Health under the Nursing Home Care Act, the ID/DD Community Care Act, or the MC/DD Act, including a
county nursing home directed and maintained under Section
5-1005 of the Counties Code, and (ii) a part of a hospital in
which skilled or intermediate long-term care services within the
meaning of Title XVIII or XIX of the Social Security Act are
provided; except that the term "long-term care facility" does
not include a facility operated by a State agency or operated solely as an intermediate care
facility for the mentally retarded within the meaning of Title
XIX of the Social Security Act.
"Long-term care provider" means (i) a person licensed
by the Department of Public Health to operate and maintain a
skilled nursing or intermediate long-term care facility or (ii) a hospital provider that
provides skilled or intermediate long-term care services within
the meaning of Title XVIII or XIX of the Social Security Act.
For purposes of this paragraph, "person" means any political
subdivision of the State, municipal corporation, individual,
firm, partnership, corporation, company, limited liability
company, association, joint stock association, or trust, or a
receiver, executor, trustee, guardian, or other representative
appointed by order of any court. "Hospital provider" means a
person licensed by the Department of Public Health to conduct,
operate, or maintain a hospital.
"Occupied bed days" shall be computed separately for
each long-term care facility operated or maintained by a long-term
care provider, and means the sum for all beds of the number
of days during the month on which each bed was occupied by a
resident, other than a resident for whom Medicare Part A is the primary payer. For a resident whose care is covered by the Medicare Medicaid Alignment initiative demonstration, Medicare Part A is considered the primary payer.
(Source: P.A. 98-651, eff. 6-16-14; 99-180, eff. 7-29-15.)
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(305 ILCS 5/5B-2) (from Ch. 23, par. 5B-2)
Sec. 5B-2. Assessment; no local authorization to tax.
(a) For the privilege of engaging in the occupation of long-term care
provider, beginning July 1, 2011 through June 30, 2022, or upon federal approval by the Centers for Medicare and Medicaid Services of the long-term care provider assessment described in subsection (a-1), whichever is later, an assessment is imposed upon each long-term care provider in an amount equal to $6.07 times the number of occupied bed days due and payable each month. Notwithstanding any provision of any other Act to the
contrary, this assessment shall be construed as a tax, but shall not be billed or passed on to any resident of a nursing home operated by the nursing home provider.
(a-1) For the privilege of engaging in the occupation of long-term care provider for each occupied non-Medicare bed day, beginning July 1, 2022, an assessment is imposed upon each long-term care provider in an amount varying with the number of paid Medicaid resident days per annum in the facility with the following schedule of occupied bed tax amounts. This assessment is due and payable each month. The tax shall follow the schedule below and be rebased by the Department on an annual basis. The Department shall publish each facility's rebased tax rate according to the schedule in this Section 30 days prior to the beginning of the 6-month period beginning July 1, 2022 and thereafter 30 days prior to the beginning of each calendar year which shall incorporate the number of paid Medicaid days used to determine each facility's rebased tax rate. (1) 0-5,000 paid Medicaid resident days per annum, | ||
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(2) 5,001-15,000 paid Medicaid resident days per | ||
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(3) 15,001-35,000 paid Medicaid resident days per | ||
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(4) 35,001-55,000 paid Medicaid resident days per | ||
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(5) 55,001-65,000 paid Medicaid resident days per | ||
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(6) 65,001+ paid Medicaid resident days per annum, | ||
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(7) Any non-profit nursing facilities without | ||
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Notwithstanding any provision of any other Act to the contrary, this assessment shall be construed as a tax but shall not be billed or passed on to any resident of a nursing home operated by the nursing home provider. For each new calendar year and for the 6-month period beginning July 1, 2022, a facility's paid Medicaid resident days per annum shall be determined using the Department's Medicaid Management Information System to include Medicaid resident days for the year ending 9 months earlier. (b) Nothing in this amendatory Act of 1992 shall be construed to
authorize any home rule unit or other unit of local government to license
for revenue or impose a tax or assessment upon long-term care providers or
the occupation of long-term care provider, or a tax or assessment measured
by the income or earnings or occupied bed days of a long-term care provider.
(c) The assessment imposed by this Section shall not be due and payable, however, until after the Department notifies the long-term care providers, in writing, that the payment methodologies to long-term care providers required under Section 5-5.2 of this Code have been approved by the Centers for Medicare and Medicaid Services of the U.S. Department of Health and Human Services and that the waivers under 42 CFR 433.68 for the assessment imposed by this Section, if necessary, have been granted by the Centers for Medicare and Medicaid Services of the U.S. Department of Health and Human Services. (Source: P.A. 102-1035, eff. 5-31-22; 102-1118, eff. 1-18-23.)
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(305 ILCS 5/5B-3) (from Ch. 23, par. 5B-3)
Sec. 5B-3.
Exemptions.
A long-term care provider which is a
county with a population of more than 3 million that makes
intergovernmental transfer payments as provided in Section 15-3 of
this Code shall be exempt from the assessment imposed by Section
5B-2 unless the exemption is adjudged to
be unconstitutional or otherwise invalid, in which case the
county shall pay the assessment imposed by Section 5B-2 for all
assessment periods beginning on or after July 1, 1992,
and the assessment so paid shall be creditable against the
intergovernmental transfer payments.
(Source: P.A. 87-861.)
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