(a) Before October 1 of each year, every nonprofit hospital shall provide the state department with the entirety of the Schedule H portion of the nonprofit hospital's previous taxable year's federal Form 990, including the following forms and the itemized data used to complete these forms:
- (1) Federal form 990, Schedule H, Part I, 7(a), financial assistance at cost, worksheet 1 or other similar documentation, or its successor form or schedule.
- (2) Federal form 990, Schedule H, Part I, 7(b), Medicaid, worksheet 3, column a, or its successor form or schedule.
- (3) Federal form 990, Schedule H, Part I, 7(c), costs of other means-tested government programs, worksheet 3, column b, or its successor form or schedule.
- (4) Federal form 990, Schedule H, Part I, 7(e), community health improvement services and community benefit operations, worksheet 4 or other similar documentation, or its successor form or schedule.
- (5) Federal form 990, Schedule H, Part I, 7(f), health professions education, worksheet 5 or other similar documentation, or its successor form or schedule.
- (6) Federal form 990, Schedule H, Part I, 7(g), subsidized health services, worksheet 6 or other similar documentation, or its successor form or schedule.
- (7) Federal form 990, Schedule H, Part I, 7(h), research, worksheet 7 or other similar documentation, or its successor form or schedule.
- (8) Federal form 990, Schedule H, Part I, 7(i), cash and in kind contributions for community benefit, worksheet 8, or its successor form or schedule.
- (9) Federal form 990, Schedule H, Part II, community building activities, lines 1 through 9, or its successor form or schedule, and including specific initiatives and related net expenses for each line.
- (10) Federal form 990, Schedule H, Part III, section A, bad debt expense, lines 2 through 3, or its successor form or schedule, and including calculations to support the data entered.
- (11) Federal form 990, Schedule H, Part III, section B, Medicare, lines 5 through 7, or its successor form or schedule, and including calculations to support the data entered.
- (b) Not later than November 1 of each year, the state department shall submit the forms provided by a nonprofit hospital under subsection (a) to the health care cost oversight task force (established by IC 2-5-47-3 ) in an electronic format under IC 5-14-6 and in a manner that allows for publication of the forms on the general assembly's website.
As added by P.L.216-2025, SEC.36.