May 31, 2012

Illinois Legislature Clarifies Requirements for Non-Profit Hospital Property Tax Exemption, Increases Charity Care Requirements

In response to the uncertainty created by the Illinois Supreme Court’s decision in Provena Covenant Medical Center v. Dept. of Revenue, on May 29th the Illinois Senate passed Senate Bill 2194 (SB 2194), previously passed by the House, which includes new standards for property tax exemption and sales and use tax exemption for non-profit hospitals, as well as an income tax credit for taxable hospitals. In addition, the Senate passed Senate Bill 3261 (SB 3261), previously passed by the House, which increases requirements for hospitals to provide charity care to uninsured persons for medically necessary treatment. Governor Quinn is expected to sign both bills into law. Both will take effect when signed.

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