123STA T .48 2 PUBLIC LA W 111 –5—FE B.1 7, 2 0 0 9meani n gfulEHR u s e r( as wo ul db ede t ermined under p aragrap h ( 3) of se c tion 18 8 6 (n)) for an EHR reporting period for a cost reporting period beginning during a pa y ment year if such critical access hospital was treated as an eligible hospital under such section
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‘(i) T he S ecretary shall compute reasonable costs by e x pensing such costs in a single payment year and not depre - ciating such costs o v er a period of years (and shall include as costs with respect to cost reporting periods beginning during a payment year costs from previous cost reporting periods to the extent they have not been fully depreciated as of the period involved) . ‘‘(ii) There shall be substituted for the M edicare share that would otherwise be applied under paragraph (1) a percent (not to exceed 1 0 0 percent) e q ual to the sum of — ‘‘( I ) the Medicare share (as would be specified under paragraph ( 2 )( D ) of section 1886(n)) for such critical access hospital if such critical access hospital was treated as an eligible hospital under such section
and ‘‘(II) 20 percentage points. ‘‘( B ) The payment under this paragraph with respect to a crit- ical access hospital shall be paid through a prompt interim payment (sub j ect to reconciliation) after submission and review of such information (as specified by the Secretary) necessary to ma k e such payment , including information necessary to apply this paragraph. In no case may payment under this paragraph be made with respect to a cost reporting period beginning during a payment year after 201 5 and in no case may a critical access hospital receive payment under this paragraph with respect to more than 4 consecutive payment years. ‘‘( C ) The costs described in this subparagraph are costs for the purchase of certified EHR technology to which purchase depre- ciation (excluding interest) would apply if payment was made under paragraph (1) and not under this paragraph. ‘‘(D) F or purposes of this paragraph, paragraph (4), and para- graph (5), the terms ‘certified EHR technology ’ , ‘eligible hospital’, ‘EHR reporting period’, and ‘payment year’ have the meanings given such terms in sections 1886(n).’’. (b) I NCE N TIV EM ARK ET BA S KET ADJU ST M ENT.— (1) IN G ENERA L .—Section 1886(b)(3)(B) of the Social Secu- rity Act (42 U .S.C. 13 9 5ww(b)(3)(B)) is amended— (A) in clause (viii)(I), by inserting ‘‘(or, beginning with fiscal year 2015, by one-quarter)’’ after ‘‘2.0 percentage points’’; and (B) by adding at the end the following new clause: ‘‘(ix)(I) For purposes of clause (i) for fiscal year 2015 and each subsequent fiscal year, in the case of an eligible hospital (as defined in subsection (n)(6)(A)) that is not a meaningful EHR user (as defined in subsection (n)(3)) for an EHR reporting period for such fiscal year, three-quarters of the applicable percentage increase otherwise applicable under clause (i) for such fiscal year shall be reduced by 33 1⁄3 percent for fiscal year 2015, 66 2 ⁄3 percent for fiscal year 2016, and 100 percent for fiscal year 201 7 and each subsequent fiscal year. Such reduction shall apply only with respect to the fiscal year involved and the Secretary shall not take into account such reduction in computing the applicable percentage increase under clause (i) for a subsequent fiscal year. Ap p licab ili ty.
