West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-27-1
Legislative findings
The Legislature finds and declares that:
# (a)
Medicaid provides access to basic medical care for our citizens who are not physically, mentally or economically able to provide for their own care.
# (b)
Inadequate compensation of health care providers rendering Medicaid services is a barrier to indigent persons obtaining access to health care services.
# (c)
Without adequate compensation for the provision of Medicaid services, this state cannot attract or retain a sufficient number of health care providers necessary to serve our indigent population.
# (d)
While participation by a state in the Medicaid program created by Title XIX of the Social Security Act is voluntary, the reality is that states, and particularly this state, have no choice but to participate. The alternative is to deprive indigent citizens and particularly the children of indigent families of basic medical services.
# (e)
The federal government sets the criteria for eligibility to obtain Medicaid services. The federal government also requires that certain services be provided as part of a state's Medicaid program.
# (f)
Enactment by the United States Congress in 1991 of Public Law 102-234, amending Section 1903 of the Social Security Act, places limitations and restrictions on the flexibility states have to raise state share for its medical assistance program.
# (g)
The tax enacted in this article is intended to conform with the requirements of Public Law 102-234.
Source: view the official text
In this chapter (40 sections)
- 11-26-1 · 11-26-1
- 11-26-2 · 11-26-2
- 11-26-3 · 11-26-3
- 11-26-4 · 11-26-4
- 11-26-5 · 11-26-5
- 11-26-6 · 11-26-6
- 11-26-7 · 11-26-7
- 11-26-8 · 11-26-8
- 11-26-9 · 11-26-9
- 11-26-10 · 11-26-10
- 11-26-11 · 11-26-11
- 11-26-12 · 11-26-12
- 11-26-13 · 11-26-13
- 11-26-14 · 11-26-14
- 11-26-15 · 11-26-15
- 11-26-16 · 11-26-16
- 11-26-17 · 11-26-17
- 11-26-18 · 11-26-18
- 11-26-19 · 11-26-19
- 11-26-20 · 11-26-20
- 11-27-1 · Legislative findings
- 11-27-2 · Short title; arrangement and classification
- 11-27-3 · Definitions
- 11-27-4 · Imposition of tax on ambulatory surgical centers
- 11-27-5 · Imposition of tax on providers of chiropractic services
- 11-27-6 · Imposition of tax on providers of dental services
- 11-27-7 · Imposition of tax on providers of emergency ambulance service
- 11-27-8 · Imposition of tax on providers of independent laboratory or…
- 11-27-9 · Imposition of tax on providers of inpatient hospital services
- 11-27-10 · Imposition of tax on providers of intermediate care facility…
- 11-27-10A · Imposition of tax on managed care organizations
- 11-27-11 · Imposition of tax on providers of nursing facility services,…
- 11-27-12 · Imposition of tax on providers of nursing services
- 11-27-13 · Imposition of tax on providers of opticians' services
- 11-27-14 · Imposition of tax on providers of optometric services
- 11-27-15 · Imposition of tax on providers of outpatient hospital…
- 11-27-16 · Imposition of tax on providers of physicians' services
- 11-27-17 · Imposition of tax on providers of podiatry services
- 11-27-18 · Imposition of tax on providers of psychological services
- 11-27-19 · Imposition of tax on providers of therapists' services