MD HB1136

Nonprofit hospitals must annually provide community benefits equal to at least 100% of their tax-exempt benefits, OR at least 5% of net patient revenue if charity care equals at least 4% of net patient revenue

Hospitals in counties with fewer than 50,000 people are exempt from these requirements

The Health Services Cost Review Commission must report annually to the Attorney General and Comptroller by December 1 (beginning 2028) identifying hospitals that failed to meet community benefit requirements

The Comptroller shall revoke tax-exempt status for the following year for noncompliant hospitals; hospitals may cure noncompliance once by proving unintentional miscalculation and providing remaining benefits

Civil penalties apply for failure to submit required reports: $600/day for hospitals with 30 or fewer beds, $20/bed/day for 31-549 beds, and $11,000/day for 550+ beds