ARTICLE 7.1. Managed Care Organization Provider Tax

Article 7.1 added by Stats. 2023, Ch. 13, Sec. 2.

§§ 14199.80–14199.87 · 8 sections

• § 14199.80 The Legislature finds and declares all of the following: (a) The Legislature continues to recognize that an enrollment-based managed care organization provider…
• § 14199.81 The following definitions shall apply for purposes of this article: (a) “Base data source” means the quarterly financial statement filings or annual enrollment…
• § 14199.82 (a) The Managed Care Enrollment Fund is hereby created in the State Treasury. (b) All revenues, less refunds, derived from the taxes provided for in this…
• § 14199.83 (a) The department shall determine for each health plan, using the base data source, all of the following: (1) Total cumulative enrollment for the base year.…
• § 14199.84 (a) A managed care organization provider tax shall be imposed on each health plan. The tax shall be imposed for the following tax periods: (1) April 1, 2023,…
• § 14199.85 (a) For each tax period, the Medi-Cal taxing tiers shall be as follows: (1) Medi-Cal taxing tier I shall consist of all countable Medi-Cal enrollees in a…
• § 14199.86 (a) The tax assessed under this article shall become effective and operative on April 1, 2023, or the effective date, certified in writing by the director, of…
• § 14199.87 (a) This article shall become operative on the effective date, certified in writing by the director, of the federal approval necessary for receipt of federal…