DE SB120

Establishes a quarterly quality assessment tax on nursing facilities providing services to non-Medicare residents, effective for periods beginning June 1, 2012.

Sets assessment rates of $14 per non-Medicare resident day for facilities with 44,000+ annual Medicaid resident days and $26 per non-Medicare resident day for other facilities, as determined annually by the Secretaries of Finance and Health and Social Services (not to exceed these amounts).

Exempts continuing care retirement communities and nursing facilities with 46 or fewer beds from the quality assessment.

Requires deposit of collected assessments with 90% going to the Nursing Facility Quality Assessment Fund and 10% to the State's General Fund, within 30 days of each quarterly return due date.

Clarifies that "Medicare Resident Day" includes days paid by Medicare, Medicare Advantage, Special Needs Plans, or Medicare hospice programs (where facility receives Medicaid or other payment for room and board).