Date: October 4, 2022
To: Long Term Care Facilities - Nursing Facilities (NF)
Re: Medicare-Medicaid Alignment Initiative Bed Day Clarification HFS 1446 Long-Term Care (SNF/ICF) Provider Monthly Assessment Report
The Illinois Department of Healthcare and Family Services (HFS) is clarifying the operational definition of "Occupied Bed Days" for determining the provider assessment amounts due under the new nursing facility tax effective July 1, 2022. The HFS1446 reporting form included in the Provider Notice dated July 15, 2022, had initially instructed providers to include Medicare-Medicaid Alignment Initiative (MMAI) Medicaid primary days as taxable under the new assessment program. After further review and to maintain consistency with statutory language within 305 ILCS 5/5B-1, all MMAI bed days (Medicare and Medicaid primary) will be excluded from the occupied bed tax.
A revised electronic HFS1446 form hfs1446.pdf (illinois.gov) has been posted and is required to be completed for the reporting period of June 2022 as well as for the previous reported months of April 2022 and May 2022. Any credits due to providers will be applied against the final amounts due for the first three months when increased tax rates are applied for payments due in December 2022, March 2023, and June 2023. Remittance cards will be mailed directly to each facility in early November for any balances remaining for these periods.
Additionally, HFS is confirming that with the passing of the Nursing Home Reform P.A. 102-1035 (pdf), the quarterly Long-Term Care Provider Licensed Bed Assessment has been discontinued.
Questions regarding this notice may be directed to the Bureau of Rate Development and Analysis' Provider Assessment Unit at 1-217-524-7110 or HFS.ProviderAssessmentUnit@illinois.gov.
Kelly Cunningham, Administrator
Division of Medical Programs