SS HCS HB 740 -- FEDERAL REIMBURSEMENT ALLOWANCES

This bill extends the expiration date from June 30, 2009, to
September 30, 2011, for the Missouri Medicaid Program's managed
care organization reimbursement allowance in Sections 208.431 -
208.437, RSMo, and the pharmacy reimbursement allowance tax in
Sections 338.500 - 338.550.

The expiration date of the federal reimbursement allowance
assessment for hospitals in Sections 208.453 - 208.480 is
extended from September 30, 2009, to September 30, 2011, and the
assessment for intermediate care facilities for the mentally
retarded is extended from June 30, 2009, to September 30, 2011.

The bill requires each MO HealthNet in-home services provider to
pay an in-home services gross receipts tax based on a formula
established by the Department of Social Services, not to exceed
6.5% of its gross receipts.  "In-home services" are defined as
homemaker services, personal care services, chore services,
respite services, consumer-directed services, and services
provided in the individual's home and under a plan of care
created by a physician which are necessary to keep a child out of
a hospital.  "In-home services provider" is defined as any
provider or vendor as specified under Section 208.900 of
compensated in-home services under Chapter 208 and under a
provider agreement or contracted with the departments of Social
Services or Health and Senior Services.

Each in-home services provider who is subject to the provisions
of the bill is required to keep the necessary records to
determine the total payments received for providing in-home
services and report the information to the Department of Social
Services.  The Department of Health and Senior Services must
provide the Department of Social Services with a list of all
in-home services providers and vendors covered under these
provisions.

The Department of Social Services is required to determine and
notify each provider of the amount of tax due.  The tax due may
be adjusted quarterly on a prospective basis or more frequently
for certain providers if the department identifies the need.  If
requested by the provider, the department may offset the tax owed
against any MO HealthNet Program payment due the provider.

The In-home Services Gross Receipts Tax Fund is created to
provide payment for in-home services.  All investment earnings of
the fund must be credited to the fund.

For an in-home services provider with a tax due of more than 90
days, the Department of Social Services is required to send
notification of the tax due.  If a provider fails to pay its tax
within 30 days of the notice, the tax is considered delinquent
and the department may proceed with a lien against the provider's
property; revoke his or her provider contract; and cancel or
refuse to issue, extend, or reinstate his or her MO HealthNet
provider agreement.

The provisions regarding the in-home services gross receipts tax
will be effective upon authorization by the federal Centers for
Medicare and Medicaid Services for a gross receipts tax for
in-home services or 60 days after a determination by the federal
centers that their authorization is not necessary.

The provisions of the bill regarding the in-home services gross
receipts tax will expire September 1, 2011, or sooner under
certain specified conditions.

The bill contains an emergency clause.

Missouri House of Representatives
95th General Assembly, 1st Regular Session
Last Updated November 17, 2009 at 9:25 am