West Virginia Provides Certain Health Care Provider Tax Definition

The West Virginia Legislature enacted a law that includes, for purposes of the additional health care provider tax imposed on certain eligible acute care hospitals, providing that a licensed psychiatric hospital with an average annual inpatient census patient mix of greater than 95 percent of court-ordered forensic and civil involuntary commitments from state custody or from a state-owned hospital qualifies as a “state-designated facility.” The law took effect on March 9. [S.B. 650, became law without signature 04/02/26]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.