{"data":{"id":"us-ky/krs-142.314","jurisdiction":"us-ky","citation":"KRS 142.314","heading":"Tax on gross revenues of regional community services for mental health","body":"and services for individuals with an intellectual disability.\n(1) A tax shall be imposed on regional community services for mental health and\nindividuals with an intellectual dis ability at a uniform rate of up to four percent\n(4%) on gross revenues received by each provider after July 1, 2005, for the\nprovision of regional community services for mental health and individuals with an\nintellectual disability.\n(2) The Department for Medicaid Services shall promulgate administrative regulations\nto ensure that a portion of the revenues generated from the assessment levied under\nthis section and federal matching funds shall be used for rate increases for regional\ncommunity services for mental health and individuals with an intellectual disability\nto recognize cost increases, including current wage and benefit levels in the\nindustry.\n(3) The remaining revenue generated from the assessment levied under this section and\nfederal matching fund s shall be used to supplement the medical -assistance-related\ngeneral fund appropriations of the Department for Medicaid Services.\n(4) On or before July 1, 2005, the Cabinet for Health and Family Services, Department\nfor Medicaid Services, shall submit an a pplication to the Centers for Medicare and\nMedicaid Services to request any necessary waiver pursuant to 42 C.F.R. secs.\n433.56 and 433.68.\n(5) If an application to the Centers for Medicare and Medicaid Services for a waiver is\ndenied, the Department for M edicaid Services may resubmit the application with\nappropriate changes to receive an approved waiver.\n(6) The assessment imposed pursuant to this section shall begin on July 1, 2005, but is\nnot due and payable until rates are increased pursuant to this provision.\n(7) The provisions of this section shall be null and void if the waiver or plan\namendment to increase rates is not approved by the Centers for Medicare and\nMedicaid Services.\n(8) If the assessment provided for in this section is disallowed by the C enters for\nMedicare and Medicaid Services, all collections under this section shall cease.","path":["KRS Chapter 142"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=40750","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:36Z","sha256":"c35aea0ec9e4d9a7c1a5154927e67de3ff8b2dffa0c679801f551dc05bf47964","source_id":"us-ky","stale":false,"prev":"us-ky/krs-142.313","next":"us-ky/krs-142.315"},"notice":"GroundRules: Original legal text. Not legal advice."}