West Virginia legislation · 2026 Regular Session
West Virginia SB650: Designating psychiatric hospital that treats exclusively civil and forensic patients
Status: Chaptered, April 2, 2026
What the bill says
An act to amend and reenact §11-27-38 of the Code of West Virginia, 1931, as amended, relating to designating a psychiatric hospital that treats exclusively civil and forensic patients committed to it from the state or from state hospitals a state-designated hospital for purposes of the statute. ARTICLE 27. HEALTH CARE PROVIDER TAXES. §11-27-38. Contingent increase of tax rate on certain eligible hospitals. (a) In addition to the rate of the tax imposed by §11-27-9 and §11-27-15 of this code on providers of inpatient and outpatient hospital services, there is imposed on certain eligible acute.
From the enrolled text, March 9, 2026:
AN ACT to amend and reenact §11-27-38 of the Code of West Virginia, 1931, as amended, relating to designating a psychiatric hospital that treats exclusively civil and forensic patients committed to it from the state or from state hospitals a state-designated hospital for purposes of the statute. ARTICLE 27. HEALTH CARE PROVIDER TAXES. §11-27-38. Contingent increase of tax rate on certain eligible hospitals. (a) In addition to the rate of the tax imposed by §11-27-9 and §11-27-15 of this code on providers of inpatient and outpatient hospital services, there is imposed on certain eligible acute care hospitals an additional tax of 75 one-hundredths of one percent on the gross receipts received or receivable by eligible acute care hospitals that provide inpatient or outpatient hospital services in this state through a directed payment program, or its successor, in accordance with 42 C.F.R. § 438.6. (b) The tax rate shall be increased on eligible hospitals, as needed, to provide non-federal share funding as described in subsection (d) of this section, up to the maximum amount allowed by the Centers for Medicare and Medicaid Services (CMS). The CMS allowable tax rate and maximum payment shall be calculated by the West Virginia Bureau for Medical Services (BMS) pursuant to CMS-approved methodology. The Tax Commissioner, using the certified calculations from the West Virginia Bureau for …