Medicaid Program; Preserving Medicaid Funding for Vulnerable Populations – Closing a Health Care-Related Tax Loophole Final Rule
This final rule addresses a loophole in a regulatory statistical test applied to State
proposals for Medicaid tax waivers. The test is designed to ensure, as required by statute, that
non-uniform or non-broad-based health care-related taxes, authorized under a waiver, are
generally redistributive.
Issued by: Centers for Medicare & Medicaid Services (CMS)
Issue Date: January 29, 2026
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