PROVIDER TAX


Nursing Facility Provider Tax Program

The Nursing Facility Provider Tax program (also known as Fee to Increase the Quality of Nursing Care) is an optional part of federal Medicaid regulations. These regulations allow States to implement taxes on certain classes of providers and use those funds as state match for Medicaid reimbursements. These programs must adhere to strict regulatory criteria. The Nevada formula for this program is authorized pursuant to NRS 422.3755 - 379, the Nevada Medicaid State Plan Section 4.19-D pages 10a-10f, and a federally approved waiver. 
The Provider Tax is assessed on all free-standing nursing facilities within Nevada on all non-Medicare bed days at a rate which cannot exceed 6% of net revenues for all facilities. 
The proceeds of the tax are placed in a special fund and then used to pay out the monthly provider tax supplemental payments to all qualified free standing nursing facilities in Nevada.