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Health Care-Related Taxes and Hold Harmless Arrangements

This informational bulletin reiterates our longstanding position on the existing federal requirements that pertain to
health-care related taxes and re-emphasizes our goal of assisting states in ensuring appropriate sources of non-federal share financing.

Download the Guidance Document


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

Issue Date: January 17, 2023

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.