Sec. 17b-320. Nursing home resident day user fee. Definitions. Calculation of fee. Filing of return. Penalties. Delegation of authority by Commissioner of Revenue Services to Commissioner of Social Se
Sec. 17b-320. Nursing home resident day user fee. Definitions. Calculation of
fee. Filing of return. Penalties. Delegation of authority by Commissioner of Revenue Services to Commissioner of Social Services. (a) For purposes of this section and
section 17b-321:
(1) "Commissioner" means the Commissioner of Revenue Services;
(2) "Department" means the Department of Revenue Services;
(3) "Nursing home" means any licensed chronic and convalescent nursing home or
a rest home with nursing supervision, but does not include, upon approval of the waiver
of federal requirements for uniform and broad-based user fees in accordance with 42
CFR 433.68, pursuant to section 17b-323, any nursing home that is owned and operated
as of May 1, 2005, by the legal entity that is registered as a continuing care facility with
the Department of Social Services in accordance with section 17b-521, regardless of
whether such nursing home participates in the Medicaid program and any nursing home
licensed after May 1, 2005, that is owned and operated by the legal entity that is registered
as a continuing care facility with the Department of Social Services in accordance with
section 17b-521;
(4) "Medicare day" means a day of nursing home care service provided to an individual who is eligible for payment, in full or with a coinsurance requirement, under the
federal Medicare program, including fee for service and managed care coverage;
(5) "Resident day" means a day of nursing home care service provided to an individual and includes the day a resident is admitted and any day for which the nursing home
is eligible for payment for reserving a resident's bed due to hospitalization or temporary
leave and for the date of death. For purposes of this subdivision, a day of nursing home
care service shall be the period of time between the census-taking hour in a nursing
home on two successive calendar days. "Resident day" does not include a Medicare day
or the day a resident is discharged;
(6) "Nursing home net revenue" means amounts billed by a nursing home for all
room, board and ancillary services, minus (A) contractual allowances, (B) payer discounts, (C) charity care, and (D) bad debts; and
(7) "Contractual allowances" means the amount of discounts allowed by a nursing
home to certain payers from amounts billed for room, board and ancillary services.
(b) (1) (A) For each calendar quarter commencing on or after July 1, 2005, there
is hereby imposed a resident day user fee on each nursing home in this state, which fee
shall be the product of the nursing home's total resident days during the calendar quarter
multiplied by the user fee, as determined by the Commissioner of Social Services pursuant to subsection (a) of section 17b-321.
(B) Commencing with the calendar quarter in which approval of the waiver of federal requirements for uniform and broad-based user fees in accordance with 42 CFR
433.68 pursuant to section 17b-323 is granted, the resident day user fee shall be the
product of the nursing home's total resident days during the calendar quarter multiplied
by the user fee, as redetermined by the Commissioner of Social Services pursuant to
subsection (b) of section 17b-321.
(2) Each nursing home shall, on or before the last day of January, April, July, and
October of each year, render to the commissioner a return, on forms prescribed or furnished by the commissioner, stating the nursing home's total resident days during the
calendar quarter ending on the last day of the preceding month and stating such other
information as the commissioner deems necessary for the proper administration of this
section. The resident day user fee imposed under this section shall be due and payable
on the due date of such return. Each nursing home shall be required to file such return
electronically with the department and to make such payment by electronic funds transfer in the manner provided by chapter 228g, irrespective of whether the nursing home
would have otherwise been required to file such return electronically or to make such
payment by electronic funds transfer under the provisions of said chapter 228g.
(c) Whenever such resident day user fee is not paid when due, a penalty of ten per
cent of the amount due or fifty dollars, whichever is greater, shall be imposed, and
interest at the rate of one per cent per month or fraction thereof shall accrue on such
user fee from the due date of such user fee until the date of payment.
(d) The commissioner shall notify the Commissioner of Social Services of any
amount delinquent under sections 17b-320 to 17b-323, inclusive, and, upon receipt of
such notice, the Commissioner of Social Services shall deduct and withhold such amount
from amounts otherwise payable by the Department of Social Services to the delinquent
nursing home.
(e) The provisions of section 12-548, sections 12-550 to 12-554, inclusive, and
section 12-555a shall apply to the provisions of this section in the same manner and
with the same force and effect as if the language of said sections had been incorporated
in full into this section and had expressly referred to the user fee imposed under this
section, except to the extent that any provision is inconsistent with a provision in this
section. For purposes of section 12-39g, the resident day user fee shall be treated as a tax.
(f) The commissioner may enter into an agreement with the Commissioner of Social
Services delegating to the Commissioner of Social Services the authority to examine
the records and returns of any nursing home subject to the resident day user fee imposed
under this section and to determine whether such user fee has been underpaid or overpaid.
If such authority is so delegated, examinations of such records and returns by the Department of Social Services and determinations by said department that such user fee has
been underpaid or overpaid, shall have the same effect as similar examinations or determinations made by the Department of Revenue Services.
(g) (1) The commissioner shall not collect the resident day user fee pursuant to this
section until the Commissioner of Social Services informs the commissioner that all
the necessary federal approvals are in effect to secure federal financial participation
matching funds associated with the rate increases as described in subdivision (4) of
subsection (f) of section 17b-340.
(2) The commissioner shall cease to collect the resident day user fee pursuant to
this section if the Commissioner of Social Services informs the commissioner that the
federal approvals described in subdivision (1) of this subsection are withheld or withdrawn.
(P.A. 05-251, S. 78; 05-280, S. 47; P.A. 06-196, S. 136-138.)
History: P.A. 05-251 effective July 1, 2005; P.A. 05-280 amended Subsec. (a)(3) by making technical changes and
amended Subsec. (a)(5) to redefine "resident day" to include the resident's date of death, effective July 1, 2005; P.A. 06-196 made a technical change in Subsecs. (a)(7), (b)(1)(B) and (d), effective June 7, 2006.