{"data":{"id":"us-ct/conn.-gen.-stat.-12-263r","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-263r","heading":"*(See end of section for amended version and effective date.) Nursing home and intermediate care facility resident day user fees. Exemption request and approval.","body":"(a) For each calendar quarter commencing on or after July 1, 2017, there is hereby imposed a quarterly fee on each nursing home and intermediate care facility in this state, which fee shall be the product of each facility's total resident days during the calendar quarter multiplied by the user fee. Except as otherwise provided in this section, (1) the user fee for nursing homes shall be twenty-one dollars and two cents, and (2) the user fee for intermediate care facilities shall be (A) twenty-seven dollars and twenty-six cents for calendar quarters commencing on or after July 1, 2017, and prior to July 1, 2019, and (B) twenty-seven dollars and seventy-six cents for calendar quarters commencing on or after July 1, 2019. As used in this subsection, “resident day” means nursing home resident day and intermediate care facility resident day, as applicable.\n(b) (1) (A) Prior to January 1, 2018, the Commissioner of Social Services shall seek approval from the Centers for Medicare and Medicaid Services to exempt from the quarterly fee imposed on nursing homes under subsection (a) of this section those nursing homes set forth in subparagraph (A) of subdivision (2) of this subsection that are licensed on or prior to July 1, 2017.\n(B) Upon the licensure of any nursing home set forth in subparagraph (B) of subdivision (2) of this subsection on or after July 2, 2017, the Commissioner of Social Services shall seek approval from the Centers for Medicare and Medicaid Services to exempt such nursing home from such quarterly fee.\n(C) Any nursing home for which the Centers for Medicare and Medicaid Services grants an exemption shall be exempt from such quarterly fee. Any nursing home for which the Centers for Medicare and Medicaid Services denies an exemption shall be required to pay the quarterly fee imposed on nursing homes under subsection (a) of this section.\n(2) Upon approval by the Centers for Medicare and Medicaid Services, each of the following nursing homes shall be exempt from the quarterly fee imposed on nursing homes under subsection (a) of this section:\n(A) Each nursing home licensed on or prior to July 1, 2017, that is owned and operated by a legal entity registered as a continuing care facility with the Department of Social Services on July 1, 2017, in accordance with section 17b-521 and (i) that is licensed for not more than seventy-five beds, (ii) that is licensed for more than seventy-five beds but less than one hundred fifty-one beds and provided more than six thousand five hundred days of care paid by Medicare was reported by the nursing home in its most recently filed cost report with the Department of Social Services as of the date of submission of the request for an exemption, or (iii) that, pursuant to section 17b-352, is not subject to the certificate of need provisions set forth in sections 17b-352 to 17b-354, inclusive; and\n(B) Each nursing home licensed on or after July 2, 2017, that is owned and operated by a legal entity registered as a continuing care facility with the Department of Social Services in accordance with section 17b-521 and (i) that is licensed for not more than seventy-five beds, (ii) that is licensed for more than seventy-five beds but less than one hundred fifty-one beds and provided more than six thousand five hundred days of care paid by Medicare was reported by the nursing home in its most recently filed cost report with the Department of Social Services as of the date of submission of the request for an exemption, or (iii) that, pursuant to section 17b-352, is not subject to the certificate of need provisions set forth in sections 17b-352 to 17b-354, inclusive.\n(c) The Commissioner of Social Services shall seek approval from the Centers for Medicare and Medicaid Services for permission to impose a user fee in the amount of sixteen dollars and thirteen cents upon nursing homes owned by municipalities and nursing homes licensed for more than two hundred thirty beds. If the Centers for Medicare and Medicaid Services grants permission, the user fee imposed on nursing homes owned by municipalities and nursing homes licensed for more than two hundred thirty beds shall be sixteen dollars and thirteen cents. If the Centers for Medicare and Medicaid Services denies permission, the user fee for nursing homes owned by municipalities and nursing homes licensed for more than two hundred thirty beds shall be twenty-one dollars and two cents.\n(d) The provisions of section 17b-8 shall not apply to any exemption or exemptions sought by the Department of Social Services from the Centers for Medicare and Medicaid Services under this section.\n*Note: On and after July 1, 2026, this section, as amended by section 363 of public act 25-168, is to read as follows:\n“Sec. 12-263r. Nursing home and intermediate care facility resident day user fees and taxes. Exemption request and approval. (a)(1) For each calendar quarter commencing on or after July 1, 2017, and prior to July 1, 2026, there is hereby imposed a quarterly fee on each nursing home and intermediate care facility in this state, which fee shall be the product of each facility's total resident days during the calendar quarter multiplied by the user fee. Except as otherwise provided in this section, (A) the user fee for nursing homes shall be twenty-one dollars and two cents, and (B) the user fee for intermediate care facilities shall be (i) twenty-seven dollars and twenty-six cents for calendar quarters commencing on or after July 1, 2017, and prior to July 1, 2019, and (ii) twenty-seven dollars and seventy-six cents for calendar quarters commencing on or after July 1, 2019. As used in this subdivision, “resident day” means nursing home resident day and intermediate care facility resident day, as applicable.\n(2) Subject to the provisions of subsection (b) of section 12-263aa, for each calendar quarter commencing on or after July 1, 2026, there is hereby imposed a tax on all nursing homes and intermediate care facilities at a rate of six per cent of the nursing facility service revenue and intermediate care facility service revenue received by such nursing facility and intermediate care facility, except that an intermediate care facility operated exclusively by the state, other than an intermediate care facility operated by the state as a receiver pursuant to chapter 920, shall be exempt from the tax.\n(b) (1) (A) (i) Prior to January 1, 2018, the Commissioner of Social Services shall seek approval from the Centers for Medicare and Medicaid Services to exempt from the quarterly fee imposed on nursing homes under subdivision (1) of subsection (a) of this section those nursing homes set forth in subparagraph (A) of subdivision (2) of this subsection that are licensed on or prior to July 1, 2017.\n(ii) Prior to January 1, 2026, the Commissioner of Social Services shall seek approval from the Centers for Medicare and Medicaid Services to exempt from the tax imposed on nursing homes under subdivision (2) of subsection (a) of this section those nursing homes set forth in subparagraph (A) of subdivision (2) of this subsection that are licensed on or prior to July 1, 2017.\n(B) Upon the licensure of any nursing home set forth in subparagraph (B) of subdivision (2) of this subsection on or after July 2, 2017, the Commissioner of Social Services shall seek approval from the Centers for Medicare and Medicaid Services to exempt such nursing home from such quarterly fee or tax.\n(C) Any nursing home for which the Centers for Medicare and Medicaid Services grants an exemption shall be exempt from such quarterly fee or tax. Any nursing home for which the Centers for Medicare and Medicaid Services denies an exemption shall be required to pay the quarterly fee or tax imposed on nursing homes under subsection (a) of this section.\n(2) Upon approval by the Centers for Medicare and Medicaid Services, each of the following nursing homes shall be exempt from the quarterly fee or tax imposed on nursing homes under subsection (a) of this section:\n(A) Each nursing home licensed on or prior to July 1, 2017, that is owned and operated by a legal entity registered as a continuing care facility with the Department of Social Services on July 1, 2017, in accordance with section 17b-521 and (i) that is licensed for not more than seventy-five beds, (ii) that is licensed for more than seventy-five beds but less than one hundred fifty-one beds and provided more than six thousand five hundred days of care paid by Medicare was reported by the nursing home in its most recently filed cost report with the Department of Social Services as of the date of submission of the request for an exemption, or (iii) that, pursuant to section 17b-352, is not subject to the certificate of need provisions set forth in sections 17b-352 to 17b-354, inclusive; and\n(B) Each nursing home licensed on or after July 2, 2017, that is owned and operated by a legal entity registered as a continuing care facility with the Department of Social Services in accordance with section 17b-521 and (i) that is licensed for not more than seventy-five beds, (ii) that is licensed for more than seventy-five beds but less than one hundred fifty-one beds and provided more than six thousand five hundred days of care paid by Medicare was reported by the nursing home in its most recently filed cost report with the Department of Social Services as of the date of submission of the request for an exemption, or (iii) that, pursuant to section 17b-352, is not subject to the certificate of need provisions set forth in sections 17b-352 to 17b-354, inclusive.\n(c) (1) The Commissioner of Social Services shall seek approval from the Centers for Medicare and Medicaid Services for permission to impose a user fee in the amount of sixteen dollars and thirteen cents upon nursing homes owned by municipalities and nursing homes licensed for more than two hundred thirty beds. If the Centers for Medicare and Medicaid Services grants permission, the user fee imposed on nursing homes owned by municipalities and nursing homes licensed for more than two hundred thirty beds shall be sixteen dollars and thirteen cents. If the Centers for Medicare and Medicaid Services denies permission, the user fee for nursing homes owned by municipalities and nursing homes licensed for more than two hundred thirty beds shall be twenty-one dollars and two cents.\n(2) The Commissioner of Social Services shall seek approval from the Centers for Medicare and Medicaid Services for permission to impose a tax at the rate of four and six-tenths per cent of the nursing facility service revenue received by nursing homes owned by municipalities and nursing homes licensed for more than two hundred thirty beds. If the Centers for Medicare and Medicaid Services grants permission, the rate of the tax imposed under subdivision (2) of subsection (a) of this section on nursing homes owned by municipalities and nursing homes licensed for more than two hundred thirty beds shall be four and six-tenths per cent. If the Centers for Medicare and Medicaid Services denies permission, the rate of the tax imposed under said subdivision on nursing homes owned by municipalities and nursing homes licensed for more than two hundred thirty beds shall be six per cent.\n(d) The provisions of section 17b-8 shall not apply to any exemption or exemptions sought by the Department of Social Services from the Centers for Medicare and Medicaid Services under this section.”","path":["TITLE 12. TAXATION","CHAPTER 211c. HOSPITALS TAX AND NURSING HOME AND INTERMEDIATE CARE FACILITY USERS FEES"],"source_url":"https://www.cga.ct.gov/2026/sup/chap_211c.htm#sec_12-263r","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:07:22Z","sha256":"31ea7eb7fbce08205e97b6deb919af2b403da8220082af623b65f7728aab24ad","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-263q","next":"us-ct/conn.-gen.-stat.-12-263s"},"notice":"GroundRules: Original legal text. Not legal advice."}