Voluntary Contribution and Provider-Specific Tax Amendments
We are writing to inform you of several policy interpretations which the Health Care Financing Administration (HCFA)
has recently adopted. These interpretations relate to the Medicaid Voluntary Contribution and Provider-Specific Tax
Amendments of 1991, Pub. L. No. 102-234 2(a)(codified at section 1903(w) of the Social Security Act (the Act)), and
related regulations, and were adopted as part of a review of HCFA's policies in the area of provider taxes.
Issued by: Centers for Medicare & Medicaid Services (CMS)
Issue Date: October 09, 1997
DISCLAIMER: The contents of this database lack the force and effect of law, except as authorized by law (including Medicare Advantage Rate Announcements and Advance Notices) or as specifically incorporated into a contract. The Department may not cite, use, or rely on any guidance that is not posted on the guidance repository, except to establish historical facts.