Page:United States Statutes at Large Volume 124.djvu/883

124 STAT. 857 PUBLIC LAW 111–148—MAR. 23, 2010 ‘‘(v) measures to widely publicize the policy within the community to be served by the organization. ‘‘(B) POLICY RELATING TO EMERGENCY MEDICAL CARE.— A written policy requiring the organization to provide, with- out discrimination, care for emergency medical conditions (within the meaning of section 1867 of the Social Security Act (42 U.S.C. 1395dd)) to individuals regardless of their eligibility under the financial assistance policy described in subparagraph (A). ‘‘(5) LIMITATION ON CHARGES.—An organization meets the requirements of this paragraph if the organization— ‘‘(A) limits amounts charged for emergency or other medically necessary care provided to individuals eligible for assistance under the financial assistance policy described in paragraph (4)(A) to not more than the lowest amounts charged to individuals who have insurance cov- ering such care, and ‘‘(B) prohibits the use of gross charges. ‘‘(6) BILLING AND COLLECTION REQUIREMENTS.—An organization meets the requirement of this paragraph only if the organization does not engage in extraordinary collection actions before the organization has made reasonable efforts to determine whether the individual is eligible for assistance under the financial assistance policy described in paragraph (4)(A). ‘‘(7) REGULATORY AUTHORITY.—The Secretary shall issue such regulations and guidance as may be necessary to carry out the provisions of this subsection, including guidance relating to what constitutes reasonable efforts to determine the eligi- bility of a patient under a financial assistance policy for pur- poses of paragraph (6).’’. (b) EXCISE TAX FOR FAILURES TO MEET HOSPITAL EXEMPTION REQUIREMENTS.— (1) IN GENERAL.—Subchapter D of chapter 42 of the Internal Revenue Code of 1986 (relating to failure by certain charitable organizations to meet certain qualification require- ments) is amended by adding at the end the following new section: ‘‘SEC. 4959. TAXES ON FAILURES BY HOSPITAL ORGANIZATIONS. ‘‘If a hospital organization to which section 501(r) applies fails to meet the requirement of section 501(r)(3) for any taxable year, there is imposed on the organization a tax equal to $50,000.’’. (2) CONFORMING AMENDMENT.—The table of sections for subchapter D of chapter 42 of such Code is amended by adding at the end the following new item: ‘‘Sec. 4959. Taxes on failures by hospital organizations.’’. (c) MANDATORY REVIEW OF TAX EXEMPTION FOR HOSPITALS.— The Secretary of the Treasury or the Secretary’s delegate shall review at least once every 3 years the community benefit activities of each hospital organization to which section 501(r) of the Internal Revenue Code of 1986 (as added by this section) applies. (d) ADDITIONAL REPORTING REQUIREMENTS.— (1) COMMUNITY HEALTH NEEDS ASSESSMENTS AND AUDITED FINANCIAL STATEMENTS.—Section 6033(b) of the Internal Rev- enue Code of 1986 (relating to certain organizations described in section 501(c)(3)) is amended by striking ‘‘and’’ at the end 26 USC 6033. Deadline. 26 USC 501 note. 26 USC 4959. Regulations. Guidelines.