{"data":{"id":"us-ky/krs-142.315","jurisdiction":"us-ky","citation":"KRS 142.315","heading":"Tax on gross revenues of psychiatric residential treatment facility services.","body":"(1) A tax shall be imposed on psychiatric residential treatment facility services at a\nuniform rate of up to five and one -half percent (5.5%) on gross revenues received\nby e ach provider after July 1, 2005, for the provision of psychiatric residential\ntreatment facility services.\n(2) The Department for Medicaid Services shall promulgate administrative regulations\nto ensure that a portion of the revenues generated from the asse ssment levied under\nthis section and federal matching funds shall be used for rate increases for\npsychiatric residential treatment facility services to recognize cost increases,\nincluding current wage and benefit levels in the industry.\n(3) The remaining revenue generated from the assessment levied under this section and\nfederal matching funds 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 Cab inet for Health and Family Services, Department\nfor Medicaid Services, shall submit an application 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 Medicaid 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 Centers 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=29209","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:36Z","sha256":"8ef069b0103e0d2ff94bf971849c017584650dff68140e6e61f64cdc90b85b85","source_id":"us-ky","stale":false,"prev":"us-ky/krs-142.314","next":"us-ky/krs-142.316"},"notice":"GroundRules: Original legal text. Not legal advice."}