R.I. Gen. Laws § 44-51-3 — Imposition of assessment — Nursing facilities

(a) For purposes of this section, a “nursing facility” means a person or governmental
unit licensed in accordance with chapter 17 of title 23 to establish, maintain, and operate a nursing facility.
(b) An assessment is imposed upon the gross patient revenue received by every nursing
facility in each month beginning January 1, 2008, at a rate of five and one-half percent
(5.5%) for services provided on or after January 1, 2008. Every provider shall pay
the monthly assessment no later than the twenty-fifth (25th) day of each month following
the month of receipt of gross patient revenue.
(c) The assessment imposed by this section shall be repealed on the effective date of
the repeal or a restricted amendment of those provisions of the Medicaid Voluntary
Contribution and Provider-Specific Tax Amendments of 1991 (P.L. 102-234) that permit federal financial participation to match state funds generated by taxes.
(d) If, after applying the applicable federal law and/or rules, regulations, or standards
relating to health care providers, the tax administrator determines that the assessment
rate established in subsection (b) of this section exceeds the maximum rate of assessment
that federal law will allow without reduction in federal financial participation,
then the tax administrator is directed to reduce the assessment to a rate equal to
the maximum rate which the federal law will allow without reduction in federal participation.
Provided, however, that the authority of the tax administrator to lower the assessment
rate established in subsection (b) of this section shall be limited solely to such
determination.
(e) In order that the tax administrator may properly carry out his/her responsibilities
under this section, the director of the department of human services shall notify
the tax administrator of any damages in federal law and/or any rules, regulations,
or standards which affect any rates for health care provider assessments.