OK SB1938

Nonprofit hospitals must provide charity care and government-sponsored indigent health care as a condition of maintaining tax-exempt status in Oklahoma

Hospitals can meet the requirement through one of three methods: providing care at levels determined reasonable by the State Department of Health based on community needs assessment; providing care equal to at least 100% of tax-exempt benefits (excluding federal income tax); or providing combined care equal to at least 5% of net patient revenue with at least 4% being charity/indigent care

Hospitals designated as disproportionate share hospitals under state Medicaid are automatically deemed in compliance with the charity care requirements

Nonprofit hospitals must file annual reports with the State Department of Health including their mission statement, community needs considered in developing their benefits plan, and itemized disclosure of community benefits provided

The State Board of Health is directed to promulgate rules to enforce these requirements, with an effective date of November 1, 2014