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 one million five hundred thousand dollars shall be refunded to providers of services by the commissioner of mental health based on the ratio which a hospital's assessment for such period bears to the total of the assessments for such period paid by such hospitals. (iii) The additional assessment shall not be collected in excess of two hundred fifty thousand dollars from providers of services pursuant to paragraph (b) of subdivision two of this section 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 two hundred fifty thousand dollars shall be refunded to providers of services by the commissioner of mental health based on the ratio which a hospital's additional assessment for such period bears to the total of the additional assessments for such period paid by such hospitals. (b)(i) The assessment shall not be collected in excess of two hundred thousand dollars from residential treatment facilities for children and youth pursuant to paragraph (c) of subdivision two of this section for the period of July first, nineteen hundred ninety-one through March thirty-first, nineteen hundred ninety-two. The amount of the assessment collected pursuant to paragraph (c) of subdivision two of this section in excess of two hundred thousand dollars shall be refunded to providers of services by the commissioner of mental health based on the ratio which a residential treatment facility for children and youth's assessment for such period bears to the total of the assessments for such period paid by such residential treatment facilities for children and youth. (ii) The assessment shall not be collected in excess of two hundred thousand dollars from residential treatment facilities for children and youth pursuant to paragraph (c) of subdivision two of this section 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 two hundred thousand dollars shall be refunded to providers of services by the commissioner of mental health based on the ratio which a residential treatment facility for children and youth's assessment for such period bears to the total of the assessments for such period paid by such residential treatment facilities for children and youth. (iii) The additional assessment shall not be collected in excess of fifty thousand dollars from residential treatment facilities for children and youth pursuant to paragraph (c) of subdivision two of this section 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 (c) of subdivision two of this section in excess of fifty thousand dollars shall be refunded to providers of services by the commissioner of mental health based on the ratio which a residential treatment facility for children and youth's additional assessment for such period bears to the total of the additional assessments for such period paid by such residential treatment facilities for children and youth. $ 50. Section 43.06 of the mental hygiene law is amended by adding two new subdivisions 12 and 13 to read as follows: law 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 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 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 of mental health 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 based on any such exclusion, then the exclusion shall be deemed to have been null and void as of April first, nineteen hundred ninety-two, and the commissioner of mental health shall collect any retroactive amount due as a result, without interest or penalty provided the provider of services pays the retroactive amount due within ninety days of notice from the commissioner of mental health to the provider of services 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 of mental health to the provider of services. 13. Subparagraph (ii) of paragraph (b) of subdivision two and subparagraph (ii) of paragraph (c) of subdivision two of this section shall be of no force and effect upon either: (a) a waiver is granted pursuant to federal law and regulation; or (b) consistent with federal law and regulation, a waiver is not required by the secretary of the department of health and human services for a difference between the rate of assessment on hospitals and residential treatment facilities for children and youth assessed pursuant to this section and the rate of assessment including the additional assessment on general hospitals assessed pursuant to section twenty-eight hundred seven-d of the public health law; in order for the assessments pursuant to this section and the assessments including the additional assessment on general hospitals pursuant to section twenty-eight hundred seven-d of the public health law to be qualified as broad-based health care related taxes for purposes of the revenues received by the state pursuant to this section and section twenty-eight hundred seven-d of the public health law not reducing the amount expended by the state as medical assistance for purposes of federal financial participation. The commissioner of mental health shall not collect the additional assessments under this section, 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 pursuant to this section or the assessments including the additional assessment on general hospitals pursuant to section twenty-eight hundred seven-d of the public health law do not so qualify based on the difference between the rate of assessment on hospitals or residential treatment facilities for children and youth assessed pursuant to this section and the rate of assessment including the additional assessment on general hospitals pursuant to section twenty-eight hundred seven-d of the public health law then the provisions of subparagraph (ii) of paragraph (b) of subdivision two and subparagraph (ii) of paragraph (c) of subdivision two of this section shall be deemed to have been in full force and effect as of April first, nineteen hundred ninety-two, and the commissioner of mental health shall collect any retroactive amount due as a result, without interest or penalty provided provided the provider of services pays the retroactive amount due within ninety days of notice from the commissioner of mental health to the provider of services that the exclusion is null and void. Interest and penalties shall be measured from the due date of ninety days following notice from the commissioner of mental health to the provider of services. 51. Section 46 of chapter 938 of the laws of 1990 amending the public health law, the social services law and the mental hygiene law, relating to assessing certain health care providers, as amended by chapter 266 of the laws of 1991, is amended to read as follows: § 46. Notwithstanding any inconsistent provision of law to the contrary, the provisions of subdivision 11 of section 2807-d of the public health law, subdivision 11 of section 3614-a of the public health law, subdivision 10 of section 367-i of the social services law, subdivision 11 of section 43.04 of the mental hygiene law and subdivision 11 of section 43.06 of the mental hygiene law shall be of no force and effect until the aggregate amount of the assessments collected pursuant to section 2807-d of the public health law, section 3614-a of the public health law, section 367-i of the social services law, section 43.04 of the mental hygiene law and section 43.06 of the mental hygiene law equals [$185.8] $186.3 million for the period January 1, 1991 through March 31, 1992 or for providers specified in paragraph (b) of subdivision 2 of section 43.04 and paragraph (c) of subdivision 2 of section 43.06 of the mental hygiene law for the period of July 1, 1991 through March 31, 1992. Any amount collected in excess of such amount shall be refunded on a pro rata basis to categories of providers of services for which the category maximum assessment has been exceeded. EXPLANATION-Matter in italics is new; matter in brackets [] is old law to be omitted. § 52. Notwithstanding any inconsistent provision of law to the contrary, the provisions of subdivision 11 of section 2807-d of the public health law, subdivision 11 of section 3614-a of the public health law, subdivision 11 of section 43.04 of the mental hygiene law and subdivision 11 of section 43.06 of the mental hygiene law applicable to the assessments for the period April 1, 1992 through March 31, 1993 shall be of no force and effect until the aggregate amount of the assessments collected pursuant to sections 2807-d, 3614-a and 3614-b of the public health law, section 367-i of the social services law, section 43.04 of the mental hygiene law and section 43.06 of the mental hygiene law equals $163. 2 million for the period April 1, 1992 through March 31, 1993; provided, however, that in the event, in accordance with subdivision 13 of section 3614-b of the public health law, the assessments pursuant to section 3614-b of the public health law are not implemented, such aggregate limit shall be reduced by one million dollars. Any amount collected in excess of such amount shall be refunded rata basis to categories of providers of services for which the category maximum assessment has been exceeded. on a pro § 53. Notwithstanding any inconsistent provision of law to the contrary, the provisions of subdivision 11 of section 2807-d of the public health law and subdivision 11 of section 43.04 of the mental hygiene law and subdivision 11 of section 43.06 of the mental hygiene law applicable to the additional assessment for the period April 1, 1992 through March 31, 1993 shall be of no force and effect until the aggregate amount of the additional assessments collected pursuant to section 2807-d of the public health law, section 43.04 of the mental hygiene law and section 43.06 of the mental hygiene law equals $96.7 million for the period April 1, 1992 through March 31, 1993. Any amount collected in excess such amount shall be refunded on a pro rata basis to categories of providers of services for which the category maximum additional assessment has been exceeded. of § 54. Subdivision (h) of section 48 of chapter 938 of the laws of 1990 amending the public health law, the social services law and the mental hygiene law, relating to assessing certain health care providers is repealed. 55. Notwithstanding the provisions of section 46 of chapter 938 of the laws of 1990 amending the public health law, the social services law and the mental hygiene law, relating to assessing certain health care providers, as amended, section 2807-d or 3614-a of the public health law, as amended, section 367-i of the social services law, as amended, or section 43.04 or 43.06 of the mental hygiene law, as amended, or any other inconsistent provision of law, there shall be no maximum dollar amount on the assessments collected pursuant to such sections of the public health law, the social services law or the mental hygiene law respectively or pursuant to section 46 of chapter 938 of the laws of 1990, as amended, in the aggregate for the period January 1, 1991 through March 31, 1992 or for providers specified in paragraph (b) of subdivision 2 of section 43.04 and paragraph (c) of subdivision 2 of section 43.06 of the mental hygiene law for the period of July 1, 1991 through March 31, 1992 and neither the commissioner of health nor the commissioner of the office of mental retardation and developmental disabilities nor the commissioner of mental health shall refund any assessment amount collected for such period or periods based on any maximum dollar amount on the assessments collected. $56. Section 3614 of the public health law is amended by adding a new subdivision 7 to read as follows: 7. Notwithstanding any inconsistent provision of law or regulation to the contrary, for purposes of establishing rates of payment by governmental agencies for certified home health agencies and long term home health care programs for rate periods beginning on or after January first, nineteen hundred ninety-two, the reimbursable base year administrative and general costs of a provider of services, excluding a provider of services reimbursed on an initial budget basis, shall not exceed thirty percent of total reimbursable base year operational costs of such provider of services, and provided further that for any provider of services the ratio of provider reimbursable base year administrative and general costs divided by total reimbursable base year operational costs, expressed as a percentage shall be reduced according to the lowing scale: fol § 57. Subdivision (a) of section 42 of chapter 938 of the laws of 1990, amending the public health law, the social services law and the mental hygiene law, relating to assessing certain health care providers, is amended to read as follows: (a) Notwithstanding any [inconsistant] inconsistent provision of law an amount of up to sixty-two million dollars from funds accumulated in the bad debt and charity care regional pools and the bad debt and charity care and capital statewide pool created pursuant to subdivision 9 of section 2808-c, subdivision 15 of section 2807-a or paragraph (a) of subdivision 16 of section 2807-c of the public health law for 1990 or prior rate periods shall be transferred and credited to the general fund. Funds transferred shall not include funds otherwise allocated for purposes of paragraphs (b), (b-1), and (c) and subparagraph (1) of paragraph [F] (f) of subdivision 19 of section 2807-c of the public health law. To the extent practicable, the funds transferred shall be funds not otherwise intended for immediate distribution from the pool. Any amount transferred shall be refunded to the pools no later than March 31, 1993.] 58. Section 170 of chapter 166 of the laws of 1991, amending the tax law and other laws relating to deduction or credit by a shareholder and related provisions, is amended to read as follows: $170. Notwithstanding any inconsistent provision of law to the contrary, an amount of up to twenty million dollars from funds accumulated in the bad debt and charity care and capital statewide pool collected pursuant to paragraph (b) of subdivision 19 of section 2807-c of the public health law for 1991 or prior rate periods may be transferred and credited to the general fund. [Any amount transferred shall be refunded to the pool no later than March 31, 1993. ] If at any time prior to [March] December 31, 1993, the director of the division of the budget determines that the transfer of funds will result in insufficient money to meet the security obligations required by chapter 934 of the laws of 1985, or will delay existing or proposed proposed secured hospital project financings the director of the division of the budget is hereby directed to allocate from the general fund such funds as are necessary to meet the obligations, but not to exceed the amount transferred, within thirty days of such determination. [Provided, further however, that the amount transferred, less any funds repayed due to insufficient funds in the fund, shall be encumbered by the state comptroller by the end of the fiscal year ending March 31, 1993 where the governor fails to submit a budget bill containing an appropriation to provide for repayment of the fund, or the legislature fails to appropriate such amount in a budget bill submitted by the governor for such fiscal year, the amount reallocated and encumbered shall be payable forthwith to the fund on the teenth day of May of such year in the manner prescribed by law. ] fif § 59. Subparagraphs (i) and (ii) of paragraph (f) of subdivision 19 of section 2807-c of the public health law, subparagraph (i) as amended by chapter 922 of the laws of 1990 and subparagraph (ii) as amended by chapter 923 of the laws of 1990, are amended to read as follows: (i) Fifty percent of the balance shall be reserved and accumulated from year to year by the commissioner for distributions to the regional pilot projects to provide health care coverage under insurance or equivalent mechanisms for uninsured or underinsured individuals and families and to provide health care coverage for catastrophic expenses provided legislation is enacted before July fifteenth, nineteen hundred eighty-eight authorizing such regional pilot projects and including an authorization for such regional pilot projects, notwithstanding any inconsistent provision of law, to negotiate special payment rate methodologies with general hospitals for inpatient hospital services; provided, however, in the nineteen hundred eighty-eight rate period notwithstanding any inconsistent provision of this subdivision, two million two hundred fifty thousand dollars, or so much thereof as may be necessary, EXPLANATION-Matter in italics is new; matter in brackets [] is old law to be omitted. to a shall be reserved from funds otherwise to be contingently allocated of (ii) The remaining balance shall be reserved and accumulated from year to year by the commissioner from priority distributions to general hospitals in accordance with the rules and regulations adopted by the council and approved by the commissioner: (A) to assist in offsetting losses from bad debt and the costs of charity care in providing existing or expanded priority health services to the medically indigent or medically underserved in urban and rural areas including, but not limited to, services for pregnant women, services for children under the age of six, and services related to acquired immune deficiency syndrome; (B) regional quality assurance demonstration projects; and and (C) hospital severity of illness measurement demonstration projects. Notwithstanding any provision of the law to the contrary, a sum not to exceed five million dollars collected in the period beginning January first, nineteen hundred eighty-eight and ending December thirty-first, nineteen hundred ninety shall be reallocated from funds otherwise distributed in accordance with this subparagraph and credited to the department of social services' medical assistance program general fund local assistance account; provided, however, that for purposes of calculations pursuant to chapter two of the laws of nineteen hundred eightyeight and pursuant to subdivisions (a), (b) and (c) of section eleven of chapter seven hundred three of the laws of nineteen hundred eightyeight, such reallocated funds shall be deemed distributed in accordance with this subparagraph. [However, should the reallocation result in sufficient moneys to meet the obligations of the programs within the amounts made available by chapter two of the laws of nineteen hundred eighty-eight and pursuant to chapter seven hundred three of the laws of nineteen hundred eighty-eight, the director of the division of budget is in |