249L.3 - QUALITY ASSURANCE ASSESSMENT -- IMPOSED -- COLLECTION -- DEPOSIT -- DOCUMENTATION -- CIVIL ACTIONS.
249L.3 QUALITY ASSURANCE ASSESSMENT -- IMPOSED --
COLLECTION -- DEPOSIT -- DOCUMENTATION -- CIVIL ACTIONS.
1. a. A nursing facility in this state shall be assessed a
quality assurance assessment for each patient day for the preceding
quarter.
b. The quality assurance assessment shall be implemented as a
broad-based health care-related tax as defined in 42 U.S.C. §
1396b(w)(3)(B).
c. The quality assurance assessment shall be imposed
uniformly upon all nursing facilities, unless otherwise provided in
this chapter.
d. The aggregate quality assurance assessments imposed under
this chapter shall not exceed the lower of three percent of the
aggregate non-Medicare revenues of a nursing facility or the maximum
amount that may be assessed pursuant to the indirect guarantee
threshold as established pursuant to 42 C.F.R. § 433.68(f)(3)(i), and
shall be stated on a per-patient-day basis.
2. The quality assurance assessment shall be paid by each nursing
facility to the department on a quarterly basis after the nursing
facility's medical assistance payment rates are adjusted to include
funds appropriated from the quality assurance trust fund for that
purpose. The department shall prepare and distribute a form upon
which nursing facilities shall calculate and report the quality
assurance assessment. A nursing facility shall submit the completed
form with the assessment amount no later than thirty days following
the end of each calendar quarter.
3. A nursing facility shall retain and preserve for a period of
three years such books and records as may be necessary to determine
the amount of the quality assurance assessment for which the nursing
facility is liable under this chapter. The department may inspect
and copy the books and records of a nursing facility for the purpose
of auditing the calculation of the quality assurance assessment. All
information obtained by the department under this subsection is
confidential and does not constitute a public record.
4. The department shall collect the quality assurance assessment
imposed and shall deposit all revenues collected in the quality
assurance trust fund created in section 249L.4.
5. If the department determines that a nursing facility has
underpaid or overpaid the quality assurance assessment, the
department shall notify the nursing facility of the amount of the
unpaid quality assurance assessment or refund due. Such payment or
refund shall be due or refunded within thirty days of the issuance of
the notice.
6. a. A nursing facility that fails to pay the quality
assurance assessment within the time frame specified in this section
shall pay, in addition to the outstanding quality assurance
assessment, a penalty of one and five-tenths percent of the quality
assurance assessment amount owed for each month or portion of each
month that the payment is overdue. However, if the department
determines that good cause is shown for failure to comply with
payment of the quality assurance assessment, the department shall
waive the penalty or a portion of the penalty.
b. If a quality assurance assessment has not been received by
the department by the last day of the month in which the payment is
due, the department shall withhold an amount equal to the quality
assurance assessment and penalty owed from any payment due such
nursing facility under the medical assistance program.
c. The quality assurance assessment imposed under this
chapter constitutes a debt due the state and may be collected by
civil action, including but not limited to the filing of tax liens,
and any other method provided for by law.
d. Any penalty collected pursuant to this subsection shall be
credited to the quality assurance trust fund.
7. If federal financial participation to match the quality
assurance assessments made under this section becomes unavailable
under federal law, the department shall terminate the imposition of
the assessments beginning on the date the federal statutory,
regulatory, or interpretive change takes effect. Section History: Recent Form
2009 Acts, ch 160, §3, 5 Footnotes
Implementation of chapter contingent upon departmental
determinations, submission of medical assistance program waiver and
state plan amendment requests, and federal approval of the requests;
date of accrual and collection of assessments; 2009 Acts, ch 160,
§5--9