MD SB832

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 the community benefits requirement

The Health Services Cost Review Commission must report annually to the Attorney General and Comptroller by December 1 (beginning 2028) on hospital compliance, including itemized costs for charity care and government-sponsored indigent care

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

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