CT SB01550

Removes children's general hospitals from the list of facilities eligible for exemption from the state's hospital net revenue tax, effective July 1, 2026

Children's general hospitals previously exempt from the tax will be required to pay the net revenue tax on both inpatient and outpatient hospital services starting July 1, 2026

Specialty hospitals and state-operated hospitals (except short-term general hospitals operated by the state as receiver) remain eligible for exemption with federal CMS approval

Defines "children's general hospital" as a health care facility licensed by the Department of Public Health as a short-term children's hospital, excluding specialty hospitals