Show me the money: the implications of Schedule H.

Eileen Salinsky
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引用次数: 0

Abstract

Responding to policymakers' concerns, the Internal Revenue Service (IRS) implemented significant new hospital community benefit reporting under Schedule H of its revised Form 990, the return used by tax-exempt organizations. This issue brief considers the policy implications of the quantitative and qualitative information that hospitals are now mandated to report through Schedule H, including the costs associated with charity care, bad debt, and the unreimbursed costs of Medicaid and Medicare. The paper examines unresolved issues related to the new reporting requirements, such as controversies regarding the scope of Schedule H, and considers the potential for these reports to influence IRS oversight activities, legislative action, and hospital policies and practices.

给我钱:H计划的影响。
为了回应政策制定者的担忧,美国国税局(IRS)在其修订后的990表附表H下实施了重要的新医院社区福利报告,免税组织使用的申报表。本问题简要考虑了医院现在被要求通过附表H报告的定量和定性信息的政策影响,包括与慈善护理有关的费用、坏账以及医疗补助和医疗保险的未偿还费用。本文审查了与新报告要求相关的未解决问题,例如关于附表H范围的争议,并考虑了这些报告影响国税局监督活动、立法行动以及医院政策和实践的可能性。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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