Conn. Gen. Stat. § 12-263aa: *(See end of section for amended version and effective date.) Determination by the Centers for Medicare and Medicaid Services.

For the state fiscal years ending June 30, 2020, through June 30, 2026, the tax imposed under section 12-263q on the provision of inpatient hospital services and outpatient hospital services shall cease to be imposed if the Centers for Medicare and Medicaid Services (1) determines that such tax is an impermissible tax under Section 1903(w) of the Social Security Act, as amended from time to time, or (2) does not approve the applicable Medicaid state plan amendments necessary for the state to receive federal financial participation under the Medicaid program for the payments set forth in subsection (i) of section 17b-239 and subsection (c) of section 17b-239e. In the event of such a determination or disapproval, the General Assembly shall consider, during the next occurring regular or special session, whichever is sooner, such amendments to the general statutes as are necessary to comply with federal law regarding such tax.

*Note: On and after July 1, 2026, this section, as amended by section 364 of public act 25-168, is to read as follows:

“Sec. 12-263aa. Determination by the Centers for Medicare and Medicaid Services. (a) For the state fiscal years ending June 30, 2020, through June 30, 2026, the tax imposed under section 12-263q on the provision of inpatient hospital services and outpatient hospital services shall cease to be imposed if the Centers for Medicare and Medicaid Services (1) determines that such tax is an impermissible tax under Section 1903(w) of the Social Security Act, as amended from time to time, or (2) does not approve the applicable Medicaid state plan amendments necessary for the state to receive federal financial participation under the Medicaid program for the payments set forth in subsection (i) of section 17b-239 and subsection (c) of section 17b-239e. In the event of such a determination or disapproval, the General Assembly shall consider, during the next occurring regular or special session, whichever is sooner, such amendments to the general statutes as are necessary to comply with federal law regarding such tax.

(b) On and after July 1, 2026, the tax imposed under subdivision (2) of subsection (a) of section 12-263r shall cease to be imposed if the Centers for Medicare and Medicaid Services determines that such tax is an impermissible tax under Section 1903(w) of the Social Security Act, as amended from time to time. In the event of such a determination, the quarterly fee under subdivision (1) of subsection (a) of section 12-263r shall be reinstated and applicable to the calendar quarter during which such determination was made and each calendar quarter thereafter. If the state successfully appeals such determination, such quarterly fee shall cease and the tax under subdivision (2) of subsection (a) of section 12-263r shall be reinstated and applicable to the calendar quarter commencing immediately after the date of the final decision of such appeal and each calendar quarter thereafter.”