Indiana § 16-21-19-2 - Provision of federal tax forms and itemized data; submission of forms to health care cost oversight task force

§ 16-21-19-2. Provision of federal tax forms and itemized data; submission of forms to health care cost oversight task force

Sec. 2. (a) Before October 1 of each year, every nonprofit hospital shall provide the state department with the entirety of the Schedule H portion of the nonprofit hospital's previous taxable year's federal Form 990, including the following forms and the itemized data used to complete these forms:

(1) Federal form 990, Schedule H, Part I, 7(a), financial assistance at cost, worksheet 1 or other similar documentation, or its successor form or schedule.

(2) Federal form 990, Schedule H, Part I, 7(b), Medicaid, worksheet 3, column a, or its successor form or schedule.

(3) Federal form 990, Schedule H, Part I, 7(c), costs of other means-tested government programs, worksheet 3, column b, or its successor form or schedule.

(4) Federal form 990, Schedule H, Part I, 7(e), community health improvement services and community benefit operations, worksheet 4 or other similar documentation, or its successor form or schedule.

(5) Federal form 990, Schedule H, Part I, 7(f), health professions education, worksheet 5 or other similar documentation, or its successor form or schedule.

(6) Federal form 990, Schedule H, Part I, 7(g), subsidized health services, worksheet 6 or other similar documentation, or its successor form or schedule.

(7) Federal form 990, Schedule H, Part I, 7(h), research, worksheet 7 or other similar documentation, or its successor form or schedule.

(8) Federal form 990, Schedule H, Part I, 7(i), cash and in kind contributions for community benefit, worksheet 8, or its successor form or schedule.

(9) Federal form 990, Schedule H, Part II, community building activities, lines 1 through 9, or its successor form or schedule, and including specific initiatives and related net expenses for each line.

(10) Federal form 990, Schedule H, Part III, section A, bad debt expense, lines 2 through 3, or its successor form or schedule, and including calculations to support the data entered.

(11) Federal form 990, Schedule H, Part III, section B, Medicare, lines 5 through 7, or its successor form or schedule, and including calculations to support the data entered.

(b) Not later than November 1 of each year, the state department shall submit the forms provided by a nonprofit hospital under subsection (a) to the health care cost oversight task force (established by IC 2-5-47-3) in an electronic format under IC 5-14-6 and in a manner that allows for publication of the forms on the general assembly's website.

As added by P.L.216-2025, SEC.36.