*(See end of section for amended version and effective date.) Definitions.
Conn. Gen. Stat. § 12-263p
in effect12-263p. *(See end of section for amended version and effective date.) Definitions.
As used in sections 12-263p to 12-263x, inclusive, unless the context otherwise requires:
(1) “Commissioner” means the Commissioner of Revenue Services;
(2) “Department” means the Department of Revenue Services;
(3) “Taxpayer” means any health care provider subject to any tax or fee under section 12-263q or 12-263r;
(4) “Health care provider” means an individual or entity that receives any payment or payments for health care items or services provided;
(5) “Gross receipts” means the amount received, whether in cash or in kind, from patients, third-party payers and others for taxable health care items or services provided by the taxpayer in the state, including retroactive adjustments under reimbursement agreements with third-party payers, without any deduction for any expenses of any kind;
(6) “Net revenue” means gross receipts less payer discounts, charity care and bad debts, to the extent the taxpayer previously paid tax under section 12-263q on the amount of such bad debts;
(7) “Payer discounts” means the difference between a health care provider's published charges and the payments received by the health care provider from one or more health care payers for a rate or method of payment that is different than or discounted from such published charges. “Payer discounts” does not include charity care or bad debts;
(8) “Charity care” means free or discounted health care services rendered by a health care provider to an individual who cannot afford to pay for such services, including, but not limited to, health care services provided to an uninsured patient who is not expected to pay all or part of a health care provider's bill based on income guidelines and other financial criteria set forth in the general statutes or in a health care provider's charity care policies on file at the office of such provider. “Charity care” does not include bad debts or payer discounts;
(9) “Received” means “received” or “accrued”, construed according to the method of accounting customarily employed by the taxpayer;
(10) “Hospital” means any health care facility, as defined in section 19a-630, that (A) is licensed by the Department of Public Health as a short-term general hospital; (B) is maintained primarily for the care and treatment of patients with disorders other than mental diseases; (C) meets the requirements for participation in Medicare as a hospital; and (D) has in effect a utilization review plan, applicable to all Medicaid patients, that meets the requirements of 42 CFR 482.30, as amended from time to time, unless a waiver has been granted by the Secretary of the United States Department of Health and Human Services;
(11) “Inpatient hospital services” means, in accordance with federal law, all services that are (A) ordinarily furnished in a hospital for the care and treatment of inpatients; (B) furnished under the direction of a physician or dentist; and (C) furnished in a hospital. “Inpatient hospital services” does not include skilled nursing facility services and intermediate care facility services furnished by a hospital with swing bed approval;
(12) “Inpatient” means a patient who has been admitted to a medical institution as an inpatient on the recommendation of a physician or dentist and who (A) receives room, board and professional services in the institution for a twenty-four-hour period or longer, or (B) is expected by the institution to receive room, board and professional services in the institution for a twenty-four-hour period or longer, even if the patient does not actually stay in the institution for a twenty-four-hour period or longer;
(13) “Outpatient hospital services” means, in accordance with federal law, preventive, diagnostic, therapeutic, rehabilitative or palliative services that are (A) furnished to an outpatient; (B) furnished by or under the direction of a physician or dentist; and (C) furnished by a hospital;
(14) “Outpatient” means a patient of an organized medical facility or a distinct part of such facility, who is expected by the facility to receive, and who does receive, professional services for less than a twenty-four-hour period regardless of the hour of admission, whether or not a bed is used or the patient remains in the facility past midnight;
(15) “Nursing home” means any licensed chronic and convalescent nursing home or a rest home with nursing supervision;
(16) “Intermediate care facility for individuals with intellectual disabilities” or “intermediate care facility” means a residential facility for persons with intellectual disability that is certified to meet the requirements of 42 CFR 442, Subpart C, as amended from time to time, and, in the case of a private facility, licensed pursuant to section 17a-227;
(17) “Medicare day” means a day of nursing home care service provided to an individual who is eligible for payment, in full or with a coinsurance requirement, under the federal Medicare program, including fee for service and managed care coverage;
(18) “Nursing home resident day” means a day of nursing home care service provided to an individual and includes the day a resident is admitted and any day for which the nursing home is eligible for payment for reserving a resident's bed due to hospitalization or temporary leave and for the date of death. For purposes of this subdivision, a day of nursing home care service shall be the period of time between the census-taking hour in a nursing home on two successive calendar days. “Nursing home resident day” does not include a Medicare day or the day a resident is discharged;
(19) “Intermediate care facility resident day” means a day of intermediate care facility residential care provided to an individual and includes the day a resident is admitted and any day for which the intermediate care facility is eligible for payment for reserving a resident's bed due to hospitalization or temporary leave and for the date of death. For purposes of this subdivision, a day of intermediate care facility residential care shall be the period of time between the census-taking hour in a facility on two successive calendar days. “Intermediate care facility resident day” does not include the day a resident is discharged;
(20) “Medicaid” means the program operated by the Department of Social Services pursuant to section 17b-260 and authorized by Title XIX of the Social Security Act, as amended from time to time; and
(21) “Medicare” means the program operated by the Centers for Medicare and Medicaid Services in accordance with Title XVIII of the Social Security Act, as amended from time to time.
*Note: On and after July 1, 2026, this section, as amended by section 359 of public act 25-168, is to read as follows:
“Sec. 12-263p. Definitions. As used in sections 12-263p to 12-263x, inclusive, unless the context otherwise requires:
(1) “Commissioner” means the Commissioner of Revenue Services;
(2) “Department” means the Department of Revenue Services;
(3) “Taxpayer” means any health care provider subject to any tax or fee under section 12-263q or 12-263r;
(4) “Health care provider” means an individual or entity that receives any payment or payments for health care items or services provided;
(5) “Gross receipts” means the amount received, whether in cash or in kind, from patients, third-party payers and others for taxable health care items or services provided by the taxpayer in the state, including retroactive adjustments under reimbursement agreements with third-party payers, without any deduction for any expenses of any kind;
(6) “Net revenue” means gross receipts less payer discounts, charity care and bad debts, to the extent the taxpayer previously paid tax under section 12-263q on the amount of such bad debts;
(7) “Payer discounts” means the difference between a health care provider's published charges and the payments received by the health care provider from one or more health care payers for a rate or method of payment that is different than or discounted from such published charges. “Payer discounts” does not include charity care or bad debts;
(8) “Charity care” means free or discounted health care services rendered by a health care provider to an individual who cannot afford to pay for such services, including, but not limited to, health care services provided to an uninsured patient who is not expected to pay all or part of a health care provider's bill based on income guidelines and other financial criteria set forth in the general statutes or in a health care provider's charity care policies on file at the office of such provider. “Charity care” does not include bad debts or payer discounts;
(9) “Received” means “received” or “accrued”, construed according to the method of accounting customarily employed by the taxpayer;
(10) “Hospital” means any health care facility, as defined in section 19a-630, that (A) is licensed by the Department of Public Health as a short-term general hospital; (B) is maintained primarily for the care and treatment of patients with disorders other than mental diseases; (C) meets the requirements for participation in Medicare as a hospital; and (D) has in effect a utilization review plan, applicable to all Medicaid patients, that meets the requirements of 42 CFR 482.30, as amended from time to time, unless a waiver has been granted by the Secretary of the United States Department of Health and Human Services;
(11) “Inpatient hospital services” means, in accordance with federal law, all services that are (A) ordinarily furnished in a hospital for the care and treatment of inpatients; (B) furnished under the direction of a physician or dentist; and (C) furnished in a hospital. “Inpatient hospital services” does not include skilled nursing facility services and intermediate care facility services furnished by a hospital with swing bed approval;
(12) “Inpatient” means a patient who has been admitted to a medical institution as an inpatient on the recommendation of a physician or dentist and who (A) receives room, board and professional services in the institution for a twenty-four-hour period or longer, or (B) is expected by the institution to receive room, board and professional services in the institution for a twenty-four-hour period or longer, even if the patient does not actually stay in the institution for a twenty-four-hour period or longer;
(13) “Outpatient hospital services” means, in accordance with federal law, preventive, diagnostic, therapeutic, rehabilitative or palliative services that are (A) furnished to an outpatient; (B) furnished by or under the direction of a physician or dentist; and (C) furnished by a hospital;
(14) “Outpatient” means a patient of an organized medical facility or a distinct part of such facility, who is expected by the facility to receive, and who does receive, professional services for less than a twenty-four-hour period regardless of the hour of admission, whether or not a bed is used or the patient remains in the facility past midnight;
(15) “Nursing home” means any licensed chronic and convalescent nursing home or a rest home with nursing supervision;
(16) “Intermediate care facility for individuals with intellectual disabilities” or “intermediate care facility” means a residential facility for persons with intellectual disability that is certified to meet the requirements of 42 CFR 442, Subpart C, as amended from time to time, and, in the case of a private facility, licensed pursuant to section 17a-227;
(17) “Medicare day” means a day of nursing home care service provided to an individual who is eligible for payment, in full or with a coinsurance requirement, under the federal Medicare program, including fee for service and managed care coverage;
(18) “Nursing home resident day” means a day of nursing home care service provided to an individual and includes the day a resident is admitted and any day for which the nursing home is eligible for payment for reserving a resident's bed due to hospitalization or temporary leave and for the date of death. For purposes of this subdivision, a day of nursing home care service shall be the period of time between the census-taking hour in a nursing home on two successive calendar days. “Nursing home resident day” does not include a Medicare day or the day a resident is discharged;
(19) “Intermediate care facility resident day” means a day of intermediate care facility residential care provided to an individual and includes the day a resident is admitted and any day for which the intermediate care facility is eligible for payment for reserving a resident's bed due to hospitalization or temporary leave and for the date of death. For purposes of this subdivision, a day of intermediate care facility residential care shall be the period of time between the census-taking hour in a facility on two successive calendar days. “Intermediate care facility resident day” does not include the day a resident is discharged;
(20) “Nursing facility service revenue” means, in accordance with federal law, revenue for which a nursing home provides nursing home care services to an individual and that are covered services for Medicaid payment under section 17b-262-705 of the regulations of Connecticut state agencies, whether or not such services were provided to Medicaid recipients. “Nursing facility service revenue” does not include Medicare payments;
(21) “Intermediate care facility service revenue” means, in accordance with federal law, revenue for which an intermediate care facility provides services to its residents and that are covered services for Medicaid payment under section 17b-262-303 of the regulations of Connecticut state agencies, whether or not such services were provided to Medicaid recipients. “Intermediate care facility service revenue” does not include Medicare payments;
(22) “Medicaid” means the program operated by the Department of Social Services pursuant to section 17b-260 and authorized by Title XIX of the Social Security Act, as amended from time to time; and
(23) “Medicare” means the program operated by the Centers for Medicare and Medicaid Services in accordance with Title XVIII of the Social Security Act, as amended from time to time.”
(June Sp. Sess. P.A. 17-4, S. 1.)
(June Sp. Sess. P.A. 17-4, S. 1; P.A. 25-168, S. 359.)
History: June Sp. Sess. P.A. 17-4 effective November 21, 2017; P.A. 25-168 added definitions for “nursing facility service revenue” and “intermediate care facility service revenue” and redesignated existing Subdivs. (20) and (21) as Subdivs. (22) and (23), effective July 1, 2026.
Source: Connecticut General Assembly (cga.ct.gov)URL: https://www.cga.ct.gov/2026/sup/chap_211c.htm#sec_12-263pFetched: 10/20/2026