42 C.F.R. § 433.60 Limitations on level of FFP in State expenditures from provider-related donations and health care-related taxes during the transition period.
Title 42 - Public Health
(a) Maximum amounts. The maximum amount of total provider-related donations, as specified in §433.58(d)(3), and health care-related taxes that a State may receive without a reduction in FFP during a State fiscal year in the State's transition period specified in §433.58(b) is calculated by multiplying— (1) The State's total medical assistance expenditures for the fiscal year; by (2) The greater of: (i) 25 percent; or (ii) The “State base percentage” (as described in paragraph (b) of this section). (b) State base percentage. (1) The State's base percentage is calculated by dividing the amount of the provider-related donations and health care-related taxes identified in §433.58 and estimated by CMS to be received in the State's fiscal year 1992 by the total non-Federal share of medical assistance expenditures (including administrative costs) in that fiscal year based on the best available CMS data. (2) In calculating the amount of taxes specified in paragraph (b)(1) of this section, taxes (including the tax rate or base) that were not in effect for the entire State fiscal year, but for which legislation or regulations imposing such taxes were enacted or adopted as of November 22, 1991, will be estimated as if they were in effect for the entire fiscal year. (c) Deductions before calculating FFP. Before calculating FFP, CMS will deduct from a State's medical assistance expenditures the total amount of any provider-related donations described in §433.58(d)(3), and health care-related taxes in excess of the limit calculated under paragraph (a) of this section. [57 FR 55138, Nov. 24, 1992; 58 FR 6095, Jan. 26, 1993]
Title 42: Public Health
PART 433—STATE FISCAL ADMINISTRATION
Subpart B—General Administrative Requirements State Financial Participation
§ 433.60 Limitations on level of FFP in State expenditures from provider-related donations and health care-related taxes during the transition period.
