CA AB403

Redefines "community benefit" to include unreimbursed costs of services as reported on Internal Revenue Service Form 990, Schedule H, rather than a previous enumerated list.

Requires hospitals to annually submit a copy of their completed IRS Form 990, Schedule H to the Department of Health Care Access and Information.

Increases the maximum fine for hospital failure to adopt, update, or submit a community benefits plan from $5,000 to $25,000.

Requires community benefits plans to report benefits by categories consistent with IRS Form 990, Schedule H and to address community needs identified in the hospital's community needs assessment.

Repeals and replaces legislative findings to reflect changes in federal law regarding community benefit reporting and ongoing health care reform.