Tax-Exempt Hospitals and the Patient Protection and Affordable Care Act: Implications for Public Health Policy and Practice

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EKWRO v Simon, 426 U.S. 26 (1976).

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See, e.g., Provena Covenant Medical Center and Provena Hospitals v The Department of Revenue of the State of Illinois. 925 N.E. 1131 (Ill., 2010).

Letter from Senator Chuck Grassley, Chairman of the Committee on Finance, to the Honorable Donald L. Korb, Chief Counsel, Internal Revenue Service. June 1, 2006. Also available from: URL: http://finance.senate.gov/newsroom/chairman/release/?id=022c68f3-f4fd-4752-a120-5448b9528ea4 [cited 2010 Sep 28].

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Gray BH Palmer A . Fix schedule H shortcomings. Hosp Health Netw 2010;84:54.

26 U.S.C. §501(r).

Public Law No. 111–148 §9007.

Joint Committee on Taxation. Technical explanation of the revenue provisions of the Reconciliation Act of 2010, as amended, in combination with the Patient Protection and Affordable Care Act (JCX-18–10), at 81 (Mar 21, 2010). Also available from: URL: http://www.jct.gov/publications.html?func=fileinfo&id=3673 [cited 2010 Sep 28].

Association of American Medical Colleges. Internal Revenue Service re: notice 2010–39: requests for comments regarding additional requirements for tax-exempt hospitals [cited 2010 Dec 14]. Available from: URL: http://www.sitemason.com/files/blViul/All%20Comments%20on%20Notes%2091610.pdf.