Montana SB560: Provide for a hospital community benefit fee

What the bill says

An act generally revising laws related to nonprofit hospital community benefits; establishing reporting requirements for community benefit expenses; assessing a fee if a nonprofit hospital's community benefit does not equal or exceed its potential property tax liability; creating a critical access health care special revenue account and funding program; providing definitions; providing rulemaking authority; amending sections 50-5-101 and 50-5-121, mca; and providing a delayed effective date and applicability dates.

From the engrossed text:

AN ACT GENERALLY REVISING LAWS RELATED TO NONPROFIT HOSPITAL COMMUNITY BENEFITS; ESTABLISHING REPORTING REQUIREMENTS FOR COMMUNITY BENEFIT EXPENSES; ASSESSING A FEE IF A NONPROFIT HOSPITAL'S COMMUNITY BENEFIT DOES NOT EQUAL OR EXCEED ITS POTENTIAL PROPERTY TAX LIABILITY; CREATING A CRITICAL ACCESS HEALTH CARE SPECIAL REVENUE ACCOUNT AND FUNDING PROGRAM; PROVIDING DEFINITIONS; PROVIDING RULEMAKING AUTHORITY; AMENDING SECTIONS 50-5-101 AND 50-5-121, MCA; AND PROVIDING A DELAYED EFFECTIVE DATE AND APPLICABILITY DATES. Section 1. Nonprofit hospital reporting requirements -- rulemaking authority. Each nonprofit hospital shall report its charity care and community benefit spending to the department of public health and human services in the manner provided for in 50-5-106 and by the department by rule. The report must include the following information related to the financial assistance and other community benefits spending the nonprofit hospital reported on schedule H of internal revenue service form 990 for the most recent tax year: (1) the net community benefit expense the nonprofit hospital reported for community health improvement services and community benefit operations and for community building activities and how the expenses related to the needs identified in the most recent community health needs assessment the nonprofit hospital conducted as required under 26 U.S.C. 501(r)(3); and (2) for expenses reported in the financial assistance at cost, other means-tested government programs, subsidized health services, and bad debt …

Read the full official text

Sponsors

• Regier, Matt (R, 5) · primary sponsor

Latest actions

1. May 19, 2025: Chapter Number Assigned
2. May 13, 2025: (S) Signed by Governor
3. May 5, 2025: (S) Transmitted to Governor
4. May 5, 2025: (H) Signed by Speaker
5. May 2, 2025: (S) Signed by President
6. May 1, 2025: (S) Returned from Enrolling
7. April 29, 2025: (S) Sent to Enrolling
8. April 29, 2025: (S) 3rd Reading House Amendments
9. April 29, 2025: (S) Scheduled for 3rd Reading
10. April 28, 2025: (S) 2nd Reading House Amendments

Votes

• Do Pass (April 29, 2025): 50 yea, 0 nay, passed
• Do Pass (April 28, 2025): 48 yea, 0 nay, passed
• Do Concur (April 24, 2025): 72 yea, 28 nay, passed
• Do Concur (April 23, 2025): 67 yea, 32 nay, passed
• Do Pass (April 5, 2025): 30 yea, 18 nay, passed
• Do Pass (April 4, 2025): 30 yea, 16 nay, passed

Common questions

What is SB560?

SB560 is a bill in the Montana Legislature (2025 Regular Session): Provide for a hospital community benefit fee.

What does SB560 do?

In its own words: An act generally revising laws related to nonprofit hospital community benefits; establishing reporting requirements for community benefit expenses; assessing a fee if a nonprofit hospital's community benefit does not equal or exceed its potential property tax liability; creating a critical access health care special revenue account and funding program; providing definitions; providing rulemaking authority; amending sections 50-5-101 and 50-5-121, mca; and providing a delayed effective date and applicability dates.

What is the status of SB560?

Signed into law as of May 19, 2025. Latest action: Chapter Number Assigned (May 19, 2025).

Who sponsored SB560?

Regier, Matt (R, 5).

Where is the official record for SB560?

On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC4205