(1) On or before a date to be determined by rules promulgated by the state board, and on or before such date every three years thereafter, each reporting hospital shall complete a community health needs assessment.
On or before a date to be determined by rules promulgated by the state board, and onor before such date each year thereafter, each reporting hospital shall complete a community benefit implementation plan that addresses the needs described by the reporting hospital's community health needs assessment.
On or before a date to be determined by rules promulgated by the state board, and onor before such date each year thereafter, each reporting hospital shall prepare and submit to the state department a report on certain community benefits, costs, and shortfalls. The report must include:
The reporting hospital's most recent community health needs assessment completedpursuant to subsection (1) of this section;
The reporting hospital's community benefit implementation plan for the coming yearcompleted pursuant to subsection (2) of this section;
A copy of the reporting hospital's most recent form 990 submitted to the federalinternal revenue service; and
A description of certain spending and investments made by the reporting hospitalduring the preceding year, including:
(I) A list of the investments made by the reporting hospital that were included in part I, part II, and part III of schedule H of the reporting hospital's form 990. For each such investment, the reporting hospital shall:
Indicate the cost of the investment;
Indicate whether the investment addressed a community-identified health need;
For any investment that addressed a community-identified health need, identify anyof the following categories, which may be further defined by rules promulgated by the state board, that are applicable: Free or discounted health care services, programs that address health behaviors or risks, programs that address the social determinants of health, and such other categories as may be defined in rules promulgated by the state board; and
For any investment that addressed a community-identified health need, describe available evidence that shows how the investment improves community health outcomes.
The reporting hospital's total expenses included in line 18 of section 1 of the form990 submitted by the reporting hospital or by the reporting hospital's ownership entity; and
The reporting hospital's revenue less expenses included in line 19 of section 1 of theform 990 submitted by the reporting hospital or by the reporting hospital's ownership entity.
A reporting hospital that prepares and submits a report pursuant to subsection (3) ofthis section shall post the report to the reporting hospital's public website.
(a) The state board shall promulgate rules establishing reporting requirements for reporting hospitals that are not required to complete schedule H of the form 990. The rules must promote uniformity with the requirements set forth in subsection (3) of this section.
(b) A general hospital that is licensed as a general hospital pursuant to part 1 of article 3 of title 25 and that is not a reporting hospital may submit a report on certain community benefits, costs, and shortfalls that is consistent with this section.
To facilitate the submission of the reports described in subsection (3) of this section,the state department shall develop and provide a website at which each reporting hospital shall submit the reports. The state department shall ensure that the website and the reports remain available to the public.
As part of the report authorized in section 25.5-4-402.8, the state department shallinclude a summary of the reports submitted to the state department pursuant to subsection (3) of this section during the preceding year. The summary must include:
(a) The amount that each reporting hospital invested in:
Free or reduced-cost health care services that addressed community-identified healthneeds;
Programs that addressed health behaviors or risks;
Programs that addressed social determinants of health; and
All services and programs that addressed community-identified health needs;
A summary of the reporting hospitals' investments that have been effective in improving community health outcomes; and
Any legislative recommendations the state department has for the general assembly.
(8) The state department shall post the reports completed pursuant to subsection (7) of this section to a public web page that the state department creates for this sole purpose.
Source: L. 2019: Entire part added, (HB 19-1320), ch. 191, p. 2108, § 1, effective August 2.