CT HB05155

Modifies the 6% gross receipts tax on ambulatory surgical centers effective July 1, 2019, to exempt Medicaid and Medicare payments, the first $1 million in gross receipts (excluding Medicaid/Medicare), and net revenue of hospitals subject to the hospital tax.

Prior to July 1, 2019, the tax exempts only the first $1 million in gross receipts and hospital net revenue subject to the hospital tax.

Permits ambulatory surgical centers to seek reimbursement from patients for the tax imposed on their services.

Directs the Commissioner of Social Services to establish a pilot program by December 31, 2019, to increase access to medical care and reduce costs by expanding ambulatory surgical center use under Medicaid, including recommendations on reimbursement rates and case management referrals.

Clarifies that common interest communities and condominiums under common ownership with four or more units are classified as residential property for property tax assessment purposes, and allows municipalities to offer preferential assessment rates for owner-occupied units compared to non-owner-occupied units.