Section 305 ILCS 5/5B-2 - Assessment; no local authorization to tax(a) For the privilege of engaging in the occupation of long-term care provider, beginning July 1, 2011 through June 30, 2022, or upon federal approval by the Centers for Medicare and Medicaid Services of the long-term care provider assessment described in subsection (a-1), whichever is later, an assessment is imposed upon each long-term care provider in an amount equal to $6.07 times the number of occupied bed days due and payable each month. Notwithstanding any provision of any other Act to the contrary, this assessment shall be construed as a tax, but shall not be billed or passed on to any resident of a nursing home operated by the nursing home provider.(a-1) For the privilege of engaging in the occupation of long-term care provider for each occupied non-Medicare bed day, beginning July 1, 2022, an assessment is imposed upon each long-term care provider in an amount varying with the number of paid Medicaid resident days per annum in the facility with the following schedule of occupied bed tax amounts. This assessment is due and payable each month. The tax shall follow the schedule below and be rebased by the Department on an annual basis. The Department shall publish each facility's rebased tax rate according to the schedule in this Section 30 days prior to the beginning of the 6-month period beginning July 1, 2022 and thereafter 30 days prior to the beginning of each calendar year which shall incorporate the number of paid Medicaid days used to determine each facility's rebased tax rate. (1) 0-5,000 paid Medicaid resident days per annum, $10.67.(2) 5,001-15,000 paid Medicaid resident days per annum, $19.20.(3) 15,001-35,000 paid Medicaid resident days per annum, $22.40.(4) 35,001-55,000 paid Medicaid resident days per annum, $19.20.(5) 55,001-65,000 paid Medicaid resident days per annum, $13.86.(6) 65,001+ paid Medicaid resident days per annum, $10.67.(7) Any non-profit nursing facilities without Medicaid-certified beds or any nursing facility owned and operated by a county government, $7 per occupied bed day. The changes made by this amendatory Act of the 102nd General Assembly to this paragraph (7) shall be implemented only upon federal approval. Notwithstanding any provision of any other Act to the contrary, this assessment shall be construed as a tax but shall not be billed or passed on to any resident of a nursing home operated by the nursing home provider.
For each new calendar year and for the 6-month period beginning July 1, 2022, a facility's paid Medicaid resident days per annum shall be determined using the Department's Medicaid Management Information System to include Medicaid resident days for the year ending 9 months earlier.
(b) Nothing in this amendatory Act of 1992 shall be construed to authorize any home rule unit or other unit of local government to license for revenue or impose a tax or assessment upon long-term care providers or the occupation of long-term care provider, or a tax or assessment measured by the income or earnings or occupied bed days of a long-term care provider.(c) The assessment imposed by this Section shall not be due and payable, however, until after the Department notifies the long-term care providers, in writing, that the payment methodologies to long-term care providers required under Section 5-5.2 of this Code have been approved by the Centers for Medicare and Medicaid Services of the U.S. Department of Health and Human Services and that the waivers under 42 CFR 433.68 for the assessment imposed by this Section, if necessary, have been granted by the Centers for Medicare and Medicaid Services of the U.S. Department of Health and Human Services.Amended by P.A. 102-1118,§ 35, eff. 1/18/2023.Amended by P.A. 102-1035,§ 5, eff. 5/31/2022.Amended by P.A. 097-0584,§ 5, eff. 8/26/2011.Amended by P.A. 097-0010,§ 5, eff. 6/14/2011.Amended by P.A. 096-1530,§ 30, eff. 2/16/2011.