Additional Requirements For Charitable Hospitals; Community Health Needs Assessments For Charitable Hospitals; Requirement Of A Section 4959 Excise Tax Return & Time For Filing The Return

On December 31, 2014, the Internal Revenue Service (IRS) issued final rules prohibiting non-profit hospitals from using aggressive billing and collections practices to collect payment from uninsured or underinsured consumers. The practices prohibited by the final rule are called “extraordinary collection practices,” which are defined as actions that require a legal or judicial process, such as attempting to collect a debt or reporting a debt to a credit bureau. The final rule went into effect the day it was issued . . .