[20180628]IF10918_医疗保险和国内税收法下的医院慈善护理和相关报告要求.pdf

https:/crsreports.congress.gov June 28, 2018Hospital Charity Care and Related Reporting Requirements Under Medicare and the Internal Revenue CodeCharity care is commonly understood to be, generally, an unrecovered cost written off by providers that results from providing care to individuals who are uninsured or who are otherwise unable to pay for the health care services they receive. To help offset the costs of hospital-provided charity care, Medicare and the Internal Revenue Code (IRC) convey payment and tax benefits, respectively, to qualifying hospitals. For example, under Medicare, charity care is used as one element in determining hospital eligibility for Medicare uncompensated care payments, which account for certain unrecovered costs such as charity care. For federal income-tax purposes, the degree of charity care provided by a hospital is a factor that may be used by the Internal Revenue Service (IRS) when determining whether that hospital qualifies for tax-exempt status under IRC Section 501(c)(3). The amount of charity care provided by hospitals is sometimes discussed as a potential metric to determine a hospitals eligibility for various payments or programs. Given this