General rules regarding revenues from provider-related donations and health care-related taxes.
Effective January 1, 1992, CMS will deduct from a State's expenditures for medical assistance, before calculating FFP, funds from provider-related donations and revenues generated by health care-related taxes received by a State or unit of local government, in accordance with the requirements, conditions, and limitations of this subpart, if the donations and taxes are not—
Permissible provider-related donations, as specified in § 433.66(b); or
Health care-related taxes, as specified in § 433.68(b).
[57 FR 55138, Nov. 24, 1992, as amended at 73 FR 9698, Feb. 22, 2008]