Cite as: 520 U. S. 806 (1997)
Opinion of the Court
question presented is whether hospitals operated by ERISA plans are subject to the same laws as other hospitals. More precisely, the question is whether the opaque language in ERISA's § 514(a) 2 precludes New York from imposing a gross receipts tax on the income of medical centers operated by ERISA funds. We hold that New York may collect its tax.
I
In 1990, faced with the choice of either curtailing its Medicaid program or generating additional revenue to reduce the program deficit, the New York General Assembly enacted the Health Facility Assessment (HFA).3 The HFA imposes a tax on gross receipts for patient services at hospitals, residential health care facilities, and diagnostic and treatment
of Blue Cross & Blue Shield Plans v. Travelers Ins. Co., 514 U. S. 645 (1995); John Hancock Mut. Life Ins. Co. v. Harris Trust and Sav. Bank, 510 U. S. 86 (1993); District of Columbia v. Greater Washington Bd. of Trade, 506 U. S. 125 (1992); Ingersoll-Rand Co. v. McClendon, 498 U. S. 133 (1990); FMC Corp. v. Holliday, 498 U. S. 52 (1990); Massachusetts v. Morash, 490 U. S. 107 (1989); Mackey v. Lanier Collection Agency & Service, Inc., 486 U. S. 825 (1988); Fort Halifax Packing Co. v. Coyne, 482 U. S. 1 (1987); Metropolitan Life Ins. Co. v. Taylor, 481 U. S. 58 (1987); Pilot Life Ins. Co. v. Dedeaux, 481 U. S. 41 (1987); Metropolitan Life Ins. Co. v. Massachusetts, 471 U. S. 724 (1985); Shaw v. Delta Air Lines, Inc., 463 U. S. 85 (1983); and Alessi v. Raybestos-Manhattan, Inc., 451 U. S. 504 (1981). The issue has also generated an avalanche of litigation in the lower courts. See Greater Washington Bd. of Trade, 506 U. S., at 135, and n. 3 (Stevens, J., dissenting) (observing that in 1992, a LEXIS search uncovered more than 2,800 opinions on ERISA pre-emption).
2 Section 514(a) of ERISA informs us that "[e]xcept as provided in subsection (b) of this section, the provisions of this [statute] shall supersede any and all State laws insofar as they may now or hereafter relate to any employee benefit plan" covered by the statute. 88 Stat. 897, 29 U. S. C. § 1144(a). None of the exceptions in subsection (b) is directly at issue in this case.
3 N. Y. Pub. Health Law § 2807-d (McKinney Supp. 1992).
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