{"data":{"id":"us-ky/krs-142.363","jurisdiction":"us-ky","citation":"KRS 142.363","heading":"Tax on gross revenues received by providers for services for individuals","body":"with intellectual disabilities and the Supports for Community Living Waiver\nProgram -- Disposition of revenues -- Administrative regulations -- Application\nfor waiver -- Section void if approval not received from Centers for Medicare\nand Medicaid Services.\n(1) In addition to the tax imposed by KRS 142.307 on intermediate -care facility\nservices for individuals with intellectual disabilities, an additional assessment is\nhereby imp osed at a uniform rate of five and one -half percent (5.5%) on gross\nrevenues received by each provider after July 1, 2004, for the provision of\nintermediate-care facility services for individuals with intellectual disabilities and\nthe provision of services through, or identical to those provided under, the Supports\nfor Community Living Waiver Program.\n(2) All revenues collected pursuant to subsection (1) of this section shall be deposited\nin the Medical Assistance Revolving Trust Fund (MART) and transferred  on a\nquarterly basis to the Department for Medicaid Services.\n(3) The Department for Medicaid Services shall promulgate regulations to ensure that a\nportion of the revenues generated from the assessment levied under this section and\nfederal matching funds shall be used for rate increases for intermediate -care facility\nservices for individuals with intellectual disabilities and providers of services\nthrough, or identical to those provided under, the Supports for Community Living\nWaiver Program to recognize cost increases including current wage and benefit\nlevels in the industry.\n(4) 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 a ppropriations of the Department for Medicaid Services.\nNotwithstanding KRS 48.500 and 48.600, the MART fund shall be exempt from\nany state budget reduction acts.\n(5) On or before the July 1, 2004, the Cabinet for Health and Family Services,\nDepartment for Medicaid Services shall submit an application to the Centers for\nMedicare and Medicaid Services to request a waiver of the uniformity requirement\npursuant to 42 C.F.R. sec. 433.68(e)(2).\n(6) If an application to the Centers for Medicare and Medicaid Servic es for a waiver of\nthe uniformity requirements is denied, the Department for Medicaid Services may\nresubmit the application with appropriate changes to receive an approved waiver.\n(7) The assessment imposed pursuant to this section shall begin on July 1, 2 004, but is\nnot due and payable until rates are increased pursuant to this provision.\n(8) The provisions of this section shall be considered null and void if the uniformity\nwaiver or plan amendment to increase rates is not approved by the Centers for\nMedicare and Medicaid Services.","path":["KRS Chapter 142"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=40751","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:36Z","sha256":"75d2739a59ea27afb519537aa81e5cab796e283acfe7c70a516212498e5da80f","source_id":"us-ky","stale":false,"prev":"us-ky/krs-142.361","next":"us-ky/krs-142.400"},"notice":"GroundRules: Original legal text. Not legal advice."}