This RSA section is an unofficial mirror, is not legal advice, and may be incomplete, outdated, or incorrectly processed.
RSA 84-A:1 · Definitions
84-A:1 Definitions. – In this chapter:
Copy link"Hospital" means general hospitals required to be licensed under RSA 151 that provide inpatient and outpatient hospital services, but not including government facilities. III-a. "Inpatient hospital services" means those services that are classified as inpatient hospital services for purposes of section 1903(w) of the Social Security Act, and are defined in 42 C.F.R. section 440.10, regardless of the patient receiving the service or the payor for that service.
Copy link"Medicaid enhancement tax" means the tax imposed upon net patient services revenue pursuant to this chapter. IV-a. "Net patient services revenue" means the gross charges of the hospital for inpatient and outpatient hospital services less any deducted amounts for bad debts, charity care, and payor discounts. "Net patient services revenue" shall include revenues received from the state's uncompensated care account and revenues received from all payers of inpatient and outpatient hospital services. IV-b. "Outpatient hospital services" means those services that are classified as outpatient hospital services for purposes of section 1903(w) of the Social Security Act, and are defined in 42 C.F.R. section 440.20, regardless of the patient receiving the service or the payor for that service.
Copy link"Uncompensated care and Medicaid fund" means the fund established in RSA 167:64 to reimburse hospitals for costs associated with uncompensated care and shortfalls in publicly funded programs. Source. 1991, 299:2. 1993, 4:4. 2004, 260:3, 4, 10. 2011, 224:38, 39, eff. July 1, 2011. 2014, 158:1, eff. July 1, 2014; 158:2-4, 11, eff. June 30, 2014.
Copy linkSource note
Source. 1991, 299:2. 1993, 4:4. 2004, 260:3, 4, 10. 2011, 224:38, 39, eff. July 1, 2011. 2014, 158:1, eff. July 1, 2014; 158:2-4, 11, eff. June 30, 2014.
Source history
- 1991, 299:2
- 1993, 4:4
- 2004, 260:3, 4, 10
- 2011, 224:38, 39, eff. July 1, 2011
- 2014, 158:1, eff. July 1, 2014; 158:2-4, 11, eff. June 30, 2014
Related materials
Bill relationships
-
2026 HB1546
amend · effective 2027-01-01
n. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under [RSA 77-A,] RSA 77-E, RSA 78-A, RSA 78-C, RSA 82-A, RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 9 The State and Its Government; Department of Revenue Admini
-
2026 HB1546-FN
amend · effective 2027-01-01
n. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under [RSA 77-A,] RSA 77-E, RSA 78-A, RSA 78-C, RSA 82-A, RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 9 The State and Its Government; Department of Revenue Admini
-
2026 HB1629
amend · effective 2027-07-01
y. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under RSA 77-A, [RSA 77-E,] RSA 78-A, RSA 78-C, RSA 82-A, RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 6 The State and Its Government; Department of Revenue Admini
-
2026 HB1629-FN
amend · effective 2027-07-01
y. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under RSA 77-A, [RSA 77-E,] RSA 78-A, RSA 78-C, RSA 82-A, RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 6 The State and Its Government; Department of Revenue Admini
-
2026 HB417
amend · effective 2025-07-01
tial Liability Reports; Reference Removed. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, RSA 78-B, RSA 82, [RSA 82-A,] RSA 83-E, RSA 84-A, RSA 84-C, and RSA 400-A against the business profits tax imposed by RSA 77-A; and 7 Persons and Property Liable to Taxation; Property Taxes; Public Utilities; Reference Removed. Amend RSA 72:12 to read as fol
-
2026 HB417-FN
amend
ed. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under RSA 77-A, RSA 77-E, RSA 78-A, RSA 78-C, [RSA 82-A,] RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 5 Tax Expenditure and Potential Liability Reports; Reference