Texas Health & Safety Code - Section 311.042. Definitions
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§ 311.042. DEFINITIONS. In this subchapter:
(1) "Charity care" means those amounts defined as
charity care in Section 311.031(2).
(2) "Community benefits" means the unreimbursed cost
to a hospital of providing charity care, government-sponsored
indigent health care, donations, education, government-sponsored
program services, research, and subsidized health services.
Community benefits does not include the cost to the hospital of
paying any taxes or other governmental assessments.
(3) "Contributions" means the dollar value of cash
donations and the fair market value at the time of donation of
in-kind donations to the hospital from individuals, organizations,
or other entities. Contributions does not include the value of a
donation designated or otherwise restricted by the donor for
purposes other than charity care.
(4) "Donations" means those amounts defined as
donations in Section 311.031(5).
(5) "Education-related costs" means those amounts
defined as education-related costs in Section 311.031(6).
(6) "Government-sponsored indigent health care" means
those amounts defined as government-sponsored indigent health care
in Section 311.031(8).
(7) "Government-sponsored program unreimbursed costs"
means the unreimbursed cost to the hospital of providing health
care services to the beneficiaries of Medicare, the Civilian Health
and Medical Program of the Uniformed Services, and other federal,
state, or local government health care programs.
(8) "Net patient revenue" is an accounting term and
shall be calculated in accordance with generally accepted
accounting principles for hospitals.
(9)(A) "Nonprofit hospital" means a hospital that is:
(i) eligible for tax-exempt bond financing;
or
(ii) exempt from state franchise, sales, ad
valorem, or other state or local taxes; and
(iii) organized as a nonprofit corporation
or a charitable trust under the laws of this state or any other
state or country.
(B) For purposes of this subchapter, a "nonprofit
hospital" shall not include a hospital that:
(i) is exempt from state franchise, sales,
ad valorem, or other state or local taxes;
(ii) does not receive payment for providing
health care services to any inpatients or outpatients from any
source including but not limited to the patient or any person
legally obligated to support the patient, third-party payors,
Medicare, Medicaid, or any other federal, state, or local indigent
care program; payment for providing health care services does not
include charitable donations, legacies, bequests, or grants or
payments for research; and
(iii) does not discriminate on the basis of
inability to pay, race, color, creed, religion, or gender in its
provision of services; or
(iv) is located in a county with a
population under 50,000 where the entire county or the population
of the entire county has been designated as a Health Professionals
Shortage Area.
(10) "Nonprofit supporting entities" means nonprofit
entities created by the hospital or its parent entity to further the
charitable purposes of the hospital and that are owned or
controlled by the hospital or its parent entity.
(11) "Research-related costs" means those amounts
defined as research-related costs in Section 311.031(12).
(12) "Tax-exempt benefits" means all of the following,
calculated in accordance with standard accounting principles for
hospitals for tax purposes using the applicable statutes, rules,
and regulations regarding the calculation of these taxes:
(A) the dollar amount of federal, state, and
local taxes foregone by a nonprofit hospital and its nonprofit
supporting entities. For purposes of this definition federal,
state, and local taxes include income, franchise, ad valorem, and
sales taxes;
(B) the dollar amount of contributions received
by a nonprofit hospital and its nonprofit supporting entities; and
(C) the value of tax-exempt bond financing
received by a nonprofit hospital and its nonprofit supporting
entities.
(13) "Subsidized health services" means those amounts
defined as subsidized health services in Section 311.031(13).
(14) "Unreimbursed costs" means costs as defined in
Section 311.031(14).
(15) "Hospital system" means a system of local
nonprofit hospitals under the common governance of a single
corporate parent that are located within a radius of not more than
125 linear miles of the corporate parent.
Added by Acts 1993, 73rd Leg., ch. 360, § 4, eff. Sept. 1, 1993;
Acts 1995, 74th Leg., ch. 781, § 2, eff. Sept. 1, 1995.
Section: 311.033 311.0335 311.035 311.036 311.037 311.039 311.041 311.042 311.043 311.044 311.045 311.0455 311.0456 311.046 311.0461
Last modified: August 11, 2007
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