Prior to
publication of the final rule, the agency should provide to OMB a
summary of all comments received on the proposed information
collection and identify any changes made in response to these
comments.
Inventory as of this Action
Requested
Previously Approved
02/28/2021
36 Months From Approved
02/28/2021
40
0
40
3,200
0
3,200
0
0
0
This information collection is
necessary to ensure compliance with Sections 1903 and 1923 of the
Social Security Act for the purpose of preventing payment of FFP on
amounts prohibited by statute.
Section 433.72 of the
CMS-2393-P (RIN 0938-AT50) rule proposes to add a period of
validity for tax waivers of the broad-based and/or uniformity
requirements, which states that waivers will cease to be effective
3 years from CMS’ approval in the case of tax programs commencing
on or after the rule’s effective date or 3 years from the rule’s
effective date in the case of waivers approved before the rule’s
effective date. This change is necessary because the provider data
submitted by states to CMS, for use in the statistical tests
described at § 433.68, may change over time. As a result, the tax
may be generally redistributive as required by statute and
regulation when the state requests the waiver, but may subsequently
cease to be so. Currently there are approximately 35 states that
have broad based or uniformity waivers. We propose to allow states
with existing health care-related tax waivers up to 3-years from
the effective date of the final rule before they must seek
re-approval. This will provide states sufficient time to evaluate
and, if necessary, modify existing tax programs. The ongoing burden
associated with the proposed requirements consists of the time it
would take each state that has an existing tax waiver to submit an
updated version within 3-years after the effective date of the
final rule and to update the waiver every 3 years. Of the 35 states
with tax waivers, we estimate that there are approximately 60 tax
waivers that will have to be renewed every 3 years, or about 20 tax
waivers renewed per year by various states (0.4 tax waiver renewals
per year per state). Please note that the proposed waiver
requirements are minimal, as states are already required to monitor
and update their tax waivers to ensure compliance with federal
requirements. We estimate it would take 2 hours at $38.84/hr for a
healthcare support worker to prepare and submit an updated tax
waiver. In aggregate we estimate an ongoing annual burden of 40
hours (20 tax waiver renewals per year x 2 hr/renewal) at a cost of
$1,554 (40 hr x $38.84/hr) or $78 per waiver ($1,554/20 waivers).
This information collection request is a revision to include the
method in which states submit quarterly summary information on the
source and use of all provider-related donations and health
care-related taxes collected in accordance with section 42 CFR
433.74. We have also updated our cost estimates by $9,806 (from
$116,032 to $125,838) by using more recent BLS wage data (+$2.58/hr
from $36.26/hr to $38.84/hr) and by considering the proposed
provision.
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.
CMS-R-148 - Supporting Statement A [CMS-2393-P version 4b].docx
Limitations on Provider Related Donations and Health Care Related Taxes, etc.