§ 9. Paragraph (a) of subdivision 8 of section 2807-d of the public health law, as added byý chapter 938 of the laws of 1990, is amended to read as follows:

(a) If an estimated payment made for a month to which an assessment applies is less than ninety percent of the actual amount due for such month, interest shall be due and payable to the commissioner on the difference between the amount paid and the amount due from the day of the month the estimated payment was due until the date of payment. The rate of interest shall be twelve percent per annum or at the rate of interest set by the commissioner of taxation and finance with respect to underpayments of tax pursuant to subsection (e) of section one thousand ninety-six of the tax law. Interest under this paragraph shall not be paid if the amount thereof is less than one dollar. Interest, if not paid by the due date of the following [months of] month's estimated payment, may be collected by the commissioner pursuant to paragraph (c) of subdivision six of this section in the same manner as an assessment pursuant to subdivision two of this section.

§ 10. Paragraph (b) of subdivision 8 of section 2807-d of the public health law, as added by chapter 938 of the laws of 1990, is amended to read as follows:

(b) If an estimated payment made for a month to which an assessment applies is less than seventy percent of the actual amount due for such month, a penalty shall be due and payable to the commissioner of [twenty-five] five percent of the difference between the amount paid and the amount due for such month when the failure to pay is for a duration of not more than one month after the due date of the payment with an additional five percent for each additional month or fraction thereof during which such failure continues, not exceeding twenty-five percent the aggregate. A penalty may be collected by the commissioner pursuant to paragraph (c) of subdivision six of this section in the

as an assessment pursuant to subdivision two of this section.

in

same manner

§ 11. Subdivision 10 of section 2807-d of the public health law, as added by chapter 938 of the laws of 1990, is amended to read as follows: 10. Notwithstanding any inconsistent provision of law or regulation to the contrary[,]:

cleb)

(a) the assessments pursuant to this section shall not be an allowable cost in the determination of reimbursement rates pursuant to this article; provided, however, that for purposes of determining rates of payment pursuant to this article for residential health care facilities, the additional assessment of one and two-tenths percent imposed pursuant to this section shall be a reimbursable cost to be reflected as timely as practicable in rates of payment applicable within the assessment period, contingent, for payments by governmental agencies, on all federal approvals necessary by federal law and regulations for federal financial participation in payments made for beneficiaries eligible for medical assistance under title XIX of the federal social security act. § 12. Subdivision 11 of section 2807-d of the public health law, as added by chapter 938 of the laws of 1990, paragraph (a) as amended by chapter 266 of the laws of 1991, is amended to read as follows: 11. (a) [Assessments] (i) The assessment shall not be collected in excess of one hundred twenty-six million dollars from general hospitals for the period of January first, nineteen hundred ninety-one through March thirty-first, nineteen hundred ninety-two. The amount of the assessment collected pursuant to paragraph (a) of subdivision two of this section in excess of one hundred twenty-six million dollars shall be refunded to general hospitals by the commissioner based on the ratio which a general hospital's [assessments] assessment for such period bears to the total of [all] the assessments for such period paid by general hospitals.

(ii) The assessment shall not be collected in excess of one hundred seven million nine hundred thousand dollars from general hospitals for the period of April first, nineteen hundred ninety-two through March thirty-first, nineteen hundred ninety-three. The amount of the assessment collected pursuant to paragraph (a) of subdivision two of this sec tion in excess of one hundred seven million nine hundred thousand dollars shall be refunded to general hospitals by the commissioner based on the ratio which a general hospital's assessment for such period bears to the total of the assessments for such period paid by general hospitals. EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law to be omitted.

(iii) The additional assessment shall not be collected in excess of eighteen million dollars from general hospitals for the period of April first, nineteen hundred ninety-two through March thirty-first, nineteen hundred ninety-three. The amount of the additional assessment collected pursuant to paragraph (a) of subdivision two of this section in excess of eighteen million dollars shall be refunded to general hospitals by the commissioner based on the ratio which a general hospital's additional assessment for such period bears to the total of the additional assessments for such period paid by general hospitals.

(b) [Assessments] (i) The assessment shall not be collected in excess of [$34.1] thirty-four million [for] one hundred thousand dollars from residential health care facilities [from] for the period of January [1, 1991] first, nineteen hundred ninety-one through March [31, 1992] thirty-first, nineteen hundred ninety-two. The amount of the assessment collected pursuant to paragraph (b) of subdivision [2] two of this section in excess of thirty-four million one hundred thousand dollars shall be refunded to [hospitals] residential health care facilities by the commissioner based on the ratio which a residential health [case] care facility's [assessments] assessment for such period bears to the total of [all] the assessments for such period paid by residential health care facilities.

(ii) The assessment shall not be collected in excess of thirty million two hundred thousand dollars from residential health care facilities for the period of April first, nineteen hundred ninety-two through March thirty-first, nineteen hundred ninety-three. The amount of the assessment collected pursuant to paragraph (b) of subdivision two of this section in excess of thirty million two hundred thousand dollars shall be refunded to residential health care facilities by the commissioner based on the ratio which a residential health care facility's assessment for such period bears to the total of the assessments for such period paid by residential health care facilities.

(iii) The additional assessment shall not be collected in excess of sixty million four hundred thousand dollars from residential health care facilities for the period of April first, nineteen hundred ninety-two through March thirty-first, nineteen hundred ninety-three. The amount of the additional assessment collected pursuant to paragraph (b) of subdivision two of this section in excess of sixty million four hundred thousand dollars shall be refunded to residential health care facilities by the commissioner based on the ratio which a residential health care facility's additional assessment for such period bears to the total of the additional assessments for such period paid by residential health care facilities. (c) [Assessments] (i) The assessment shall not be collected in excess of [$3] three million [for] dollars from all other facilities issued an operating certificate pursuant to section two thousand eight hundred five of this article [from] for the period of January [1, 1991] first, nineteen hundred ninety-one through March [31, 1992] thirty-first, nineteen hundred ninety-two. The amount of the assessment collected pursuant to paragraph (c) of subdivision [2] two of this section in excess of [$3] three million dollars shall be refunded by the commissioner based on the ratio which a facility's assessment for such period bears to the total of [all] the assessments for such period paid by such facilities.

(ii) The assessment shall not be collected in excess of three million nine hundred thousand dollars from all other facilities issued an operating certificate pursuant to section twenty-eight hundred five of this article for the period of April first, nineteen hundred ninety-two through March thirty-first, nineteen hundred ninety-three. The amount of the assessment collected pursuant to paragraph (c) of subdivision two of this section in excess of three million nine hundred thousand dollars shall be refunded by the commissioner based on the ratio which a facility's assessment for such period bears to the total of the assessments for such period paid by such facilities.

§ 13. Section 2807-d of the public health law is amended by adding a new subdivision 12 to read as follows:

12. Each exclusion of hospitals or sources of gross receipts received from the assessments effective on or after April first nineteen hundred ninety-two established pursuant to this section shall be contingent upon either: (a) qualification of the assessments for waiver pursuant to federal law and regulation; or (b) consistent with federal law and regulation, not requiring a waiver by the secretary of the department of health and human services related to such exclusion; in order for the

assessments under this section to be qualified as a broad-based health care related tax for purposes of the revenues received by the state pursuant to the assessments not reducing the amount expended by the state as medical assistance for purposes of federal financial participation. The commissioner shall collect the assessments relying on such exciusions, pending any contrary action by the secretary of the department of health and human services. In the event the secretary of the department of health and human services determines that the assessments do not so qualify based on any such exclusion, then the exclusion shall be deemed to

a

have been null and void as of April first, nineteen hundred ninetytwo, and the commissioner shall collect any retroactive amount due as result, without interest or penalty provided the hospital pays the retroactive amount due within ninety days of notice from the commissioner to the hospital that an exclusion is null and void. Interest and penalties shall be measured from the due date of ninety days following notice from the commissioner to the hospital.

§ 14. Paragraph (b) of subdivision 8 of section 3614-a of the public health law, as added by chapter 938 of the laws of 1990, is amended to read as follows:

(b) If an estimated payment made for a month to which an assessment applies is less than seventy percent of the actual amount due for such month, a penalty shall be due and payable to the commissioner of [twenty-five] five percent of the difference between the amount paid and the amount due for such month when the failure to pay is for a duration of not more than one month after the due date of the payment with an additional five percent for each additional month or fraction thereof during which such failure continues, not exceeding twenty-five percent in the aggregate. A penalty may be collected by the commissioner pursuant to paragraph (c) of subdivision six of this section in the same manner as an assessment pursuant to subdivision two of this section.

§ 15. Paragraph (b) of subdivision 7 of section 367-i of the social services law, as added by chapter 938 of the laws of 1990, is amended to read as follows:

(b) If an estimated payment made for a month to which an assessment applies is less than seventy percent of the actual amount due for such month, a penalty shall be due and payable to the commissioner of health of [twenty-five] five percent of the difference between the amount paid and the amount due for such month when the failure to pay is for a duration of not more than one month after the due date of the payment with an additional five percent for each additional month or fraction thereof during which such failure continues, not exceeding twenty-five percent in the aggregate. A penalty may be collected by the commissioner of health pursuant to paragraph (c) of subdivision five of this section in the same manner as an assessment pursuant to subdivision two of this section. § 16. Subdivision 2 of section 3614-a of the public health law, as added by chapter 938 of the laws of 1990, is amended to read as follows: 2. (a) For certified home health agencies the assessment shall be sixtenths of one percent of each certified home health agency's gross receipts received from all patient care services and other operating income on a cash basis [during the period] beginning January first, nineteen hundred ninety-one [through March thirty-first, nineteen hundred ninety-two] for home care services.

(b) For providers of long term home health care programs the assessment shall be six-tenths of one percent of each provider's gross receipts received from all patient care services and other operating income on a cash basis [during the period] beginning January first, nineteen hundred ninety-one [through March thirty-first, nineteen hundred ninety-two] for long term home health care services.

§ 17. Subdivision 3 of section 3614-a of the public health law, as added by chapter 938 of the laws of 1990, is amended to read as follows: 3. Gross receipts received from all patient care services and other operating income for purposes of the assessments pursuant to this section shall include, but not be limited to:

(a) for certified home health agencies, all monies received for or on account of home care services, including personal care services, excluding subject to the provisions of subdivision twelve of this section the component of rates of payment related to the allowance provided in acEXPLANATION-Matter in italics is new; matter in brackets [ ] is old law to be omitted.

cordance with subdivision five of section thirty-six hundred fourteen of this article;

(b) for providers of long term home health care programs, all monies received for or on account of long term home health care services, including personal care services;

(c) provided, however, that subject to the provisions of subdivision twelve of this section income received from grants, charitable contributions, donations and bequests and governmental deficit financing shall not be included[; and

(d) provided further, however, that monies received and remitted to a personal care services provider assessed on such monies pursuant to section three hundred sixty-seven-i of the social services law shall not be included].

§ 18. Paragraphs (a) and (b) of subdivision 6 of section 3614-a of the public health law, as added by chapter 938 of the laws of 1990, are amended to read as follows:

(a) If an estimated payment made for a month to which an assessment applies is less than seventy percent of an amount the commissioner determines is due, based on evidence of prior period moneys_received by a certified home health agency or provider of a long term [care] home health care program or evidence of moneys received by such entity for that month, the commissioner may estimate the amount due from such entity and may collect the deficiency pursuant to paragraph (c) of this subdivision.

(b) If an estimated payment made for a month to which an assessment applies is less than ninety percent of an amount the commissioner determines is due, based on evidence of prior period moneys received by a certified home health [care] agency or provider of a long term [care] home health care program or evidence of moneys received by such [entity. certified home health agency or provider of a long term [care] home health care program for that month, and at least two previous estimated payments within the preceding six months were less than ninety percent of the amount due, based on similar evidence, the commissioner may estimate the amount due from such entity and may collect the deficiency pursuant to paragraph (c) of this subdivision.

§ 19. Paragraphs (a), (b) and (d) of subdivision 7 of section 3614-a of the public health law, as added by chapter 938 of the laws of 1990, are amended to read as follows:

(a) Every certified home health [care] agency or provider of a long term [care] home health care program [for the assessment pursuant to subdivision two of this section] shall submit reports on a cash basis of [estimated] actual gross receipts received from all patient care services and operating income for each month as follows:

(i) for the period January first, nineteen hundred ninety-one through January thirty-first, nineteen hundred ninety-one, the report shall be filed on or before March fifteenth, nineteen hundred ninety-one; and

(ii) for the quarter year ending March thirty-first, nineteen hundred ninety-one and for each quarter thereafter, the report shall be filed on or before the forty-fifth day after the end of such quarter.

(b) Every certified home health [care] agency or provider of a long term [care] home health care program shall submit a certified annual report on a cash basis of gross receipts received in such calendar year from all patient care services and operating income.

(d) Final payments shall be due for all certified home health [care] agencies or providers of long term [care] home health care programs for assessments pursuant to subdivision two of this section upon the due date for submission of the applicable quarterly report.

§ 20. Paragraphs (a) and (c) of subdivision 8 of section 3614-a of the public health law, as added by chapter 938 of the laws of 1990, are amended to read as follows:

(a) If an estimated payment made for a month to which an assessment applies is less than ninety percent of the actual amount due for such month, interest shall be due and payable to the commissioner on the difference between the amount paid and the amount due from the day of the month the estimated payment was due until the date of payment. The rate of interest shall be twelve percent per annum or at the rate of interest set by the commissioner of taxation and finance with respect to underpayments of tax pursuant to subsection (e) of section one thousand ninety-six of the tax law. Interest under this paragraph shall not be paid if the amount thereof is less than one dollar. Interest, if not paid by the due date of the following [months of] month's estimated payment, may be collected by the commissioner pursuant to paragraph (c)

of subdivision six of this section in the same manner as an assessment pursuant to subdivision two of this section.

(c) Overpayment by a certified home health [care] agency or provider of a long term [care] home health care program of an estimated payment shall be applied to any other payment due from the entity pursuant to this section, or, if no payment is due, at the election of the entity shall be applied to future estimated payments or refunded to the entity. Interest shall be paid on overpayments from the date of overpayment to the date of crediting or refund at the rate determined in accordance with paragraph (a) of this subdivision if the overpayment was made at the direction of the commissioner. Interest under this paragraph shall not be paid if the amount thereof is less than one dollar.

§ 21. Paragraph a of subdivision 11 of section 3614-a of the public health law is repealed and a new paragraph (a) is added to read as follows:

(a) The assessment shall not be collected in excess of two million two hundred fifty thousand dollars from certified home health agencies pursuant to paragraph (a) of subdivision two of this section for the period of January first, nineteen hundred ninety-one through March thirtyfirst, nineteen hundred ninety-two. The amount of the assessment collected pursuant to paragraph (a) of subdivision two of this section excess of two million two hundred fifty thousand dollars shall be refunded by the commissioner based on the ratio which a certified home health agency's assessments for such period bears to the total of all assessments for such period paid by such agencies.

in

§ 22. Paragraph (b) of subdivision 11 of section 3614-a of the public health law, as added by chapter 938 of the laws of 1990, is amended and a new paragraph (c) is added to read as follows:

(b) Assessments shall not be collected in excess of one million five hundred thousand dollars [for] from long term home health care programs pursuant to paragraph (b) of subdivision two of this section [from] for the period of January first, nineteen hundred ninety-one through March thirty-first, nineteen hundred ninety-two. The amount of the assessment collected pursuant to paragraph (b) of subdivision two of this section in excess of one million five hundred thousand dollars shall be refunded by the commissioner based on the ratio which a long term home care program's assessment for such period bears to the total of all assessments paid by such programs.

(c) The assessment shall not be collected in excess of fifteen million dollars from certified home health agencies and long term home health care programs pursuant to subdivision two of this section, licensed home care services agencies pursuant to subdivision two of section thirty-six hundred fourteen-b of this article and personal care services providers pursuant to subdivision two of section three hundred sixty-seven-i of the social services law for the period of April first, nineteen hundred ninety-two through March thirty-first, nineteen hundred ninety-three. The amount of the assessment collected in excess of fifteen million dollars shall be refunded by the commissioner based on the ratio which a certified home health agency's, long term home care program's, licensed home care services agency's or personal care services provider's assessment for such period bears to the total of the assessments for such period paid by such providers of services.

§ 23. Section 3614-a of the public health law is amended by adding a new subdivision 12 to read as follows: 12. Each exclusion of sources of gross receipts received from the assessments effective on or after April first, nineteen hundred ninety-two established pursuant to this section shall be contingent upon either: (a) qualification of the assessments for waiver pursuant to federal law and regulation; or (b) consistent with federal law and regulation, not requiring a waiver by the secretary of the department of health and human services related to such exclusion; in order for the assessments under this section to be qualified as a broad-based health care related tax for purposes of the revenues received by the state pursuant to the assessments not reducing the amount expended by the state as medical assistance for purposes of federal financial participation. The commissioner shall collect the assessments relying on such exclusions, pending any contrary action by the secretary of the department of health and human services. In the event the secretary of the department of health and human services determines that the assessments do not so qualify EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law to be omitted.