New Hampshire Revised Statutes 84-A:1 – Definitions
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In this chapter:
I. “Commissioner” means the commissioner of revenue administration.
II. [Repealed.]
III. “Hospital” means general hospitals required to be licensed under N.H. Rev. Stat. Chapter 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. § 440.10, regardless of the patient receiving the service or the payor for that service.
IV. “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. § 440.20, regardless of the patient receiving the service or the payor for that service.
V. “Taxable period” means a 12-month period beginning July 1 and ending June 30.
VI. “Uncompensated care and Medicaid fund” means the fund established in N.H. Rev. Stat. § 167:64 to reimburse hospitals for costs associated with uncompensated care and shortfalls in publicly funded programs.
I. “Commissioner” means the commissioner of revenue administration.
Terms Used In New Hampshire Revised Statutes 84-A:1
- Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
II. [Repealed.]
III. “Hospital” means general hospitals required to be licensed under N.H. Rev. Stat. Chapter 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. § 440.10, regardless of the patient receiving the service or the payor for that service.
IV. “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. § 440.20, regardless of the patient receiving the service or the payor for that service.
V. “Taxable period” means a 12-month period beginning July 1 and ending June 30.
VI. “Uncompensated care and Medicaid fund” means the fund established in N.H. Rev. Stat. § 167:64 to reimburse hospitals for costs associated with uncompensated care and shortfalls in publicly funded programs.