S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    339
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 9, 2019
                                ___________
 
 Introduced  by  Sen.  AKSHAR -- read twice and ordered printed, and when
   printed to be committed to the Committee on Health
 
 AN ACT to amend the public health law, in relation  to  exemptions  from
   assessments on residential health care facilities

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subparagraph (vi) of paragraph  (b)  of  subdivision  2  of
 section 2807-d of the public health law, as amended by section 3 of part
 I of chapter 57 of the laws of 2017, is amended to read as follows:
   (vi)  Notwithstanding  any contrary provision of this paragraph or any
 other provision of law or regulation to the  contrary,  for  residential
 health care facilities the assessment shall be six percent of each resi-
 dential  health care facility's gross receipts received from all patient
 care services (EXCEPT RECEIPTS ATTRIBUTABLE TO SERVICES PAID FOR BY  THE
 PATIENT,  A  NATURAL PERSON OR CUSTODIAN OF THE ASSETS OF THE PATIENT OR
 OTHER NATURAL PERSON ON BEHALF OF THE PATIENT, OR AN ESTATE OR TRUST  ON
 BEHALF  OF  THE PATIENT; PROVIDED THAT SUCH TRUST OR THE SETTLOR THEREOF
 IS NOT SUBJECT TO REGULATION UNDER THE INSURANCE LAW  OR  THIS  CHAPTER)
 and  other  operating income on a cash basis for the period April first,
 two thousand two through March  thirty-first,  two  thousand  three  for
 hospital  or  health-related  services,  including  adult  day services;
 provided,  however,  that  residential  health  care  facilities'  gross
 receipts  attributable  to  payments received pursuant to title XVIII of
 the federal social security act (medicare) shall be  excluded  from  the
 assessment; provided, however, that for all such gross receipts received
 on  or after April first, two thousand three through March thirty-first,
 two thousand five, such assessment shall be five  percent,  and  further
 provided  that  for  all  such gross receipts received on or after April
 first, two thousand five through March thirty-first, two thousand  nine,
 and  on  or  after  April first, two thousand nine through March thirty-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD05376-01-9

 S. 339                              2
 
 first, two thousand eleven such assessment shall  be  six  percent,  and
 further  provided  that for all such gross receipts received on or after
 April first, two thousand eleven through March thirty-first,  two  thou-
 sand thirteen such assessment shall be six percent, and further provided
 that  for  all such gross receipts received on or after April first, two
 thousand thirteen through March thirty-first, two thousand fifteen  such
 assessment  shall be six percent, and further provided that for all such
 gross receipts received on or after April first,  two  thousand  fifteen
 through March thirty-first, two thousand seventeen such assessment shall
 be  six  percent,  and further provided that for all such gross receipts
 received on or after April first, two thousand seventeen  through  March
 thirty-first,  two  thousand  nineteen  such  assessment  shall  be  six
 percent.
   § 2. This act shall take effect on the ninetieth day  after  it  shall
 have become a law.