Discharge

Discharge means to release from a hospital facility after the care at issue has been provided, regardless of whether that care has been provided on an inpatient or outpatient basis. Thus, a billing statement for care is considered post-discharge if it is provided to an individual after the care has been provided and the individual has left the hospital facility.

Source

26 CFR § 1.501(r)-1


Scoping language

None
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