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Exercise of Enforcement Discretion until Calendar Year 2028 for Existing Health Care-Related Tax Programs with Hold Harmless Arrangements Involving the Redistribution of Medicaid Payments

The Center for Medicaid and CHIP Services (CMCS) is issuing this CMCS Informational
Bulletin (CIB) to advise state Medicaid agencies that, for a period of time, CMS will not enforce
sections 1903(w)(1)(A)(iii) and (w)(4) of the Social Security Act (the Act) and 42 CFR §
433.68(b)(3) and (f) with respect to health care-related tax programs with hold harmless
arrangements involving provider payment redistributions that exist as of the date of this

Download the Guidance Document


Issued by: Centers for Medicare & Medicaid Services (CMS)

Issue Date: April 22, 2024

DISCLAIMER: The contents of this database lack the force and effect of law, except as authorized by law (including Medicare Advantage Rate Announcements and Advance Notices) or as specifically incorporated into a contract. The Department may not cite, use, or rely on any guidance that is not posted on the guidance repository, except to establish historical facts.