Elevating the Post-Acute and
Long Term Care Profession

July 29, 2019

ICF Bed Tax Changes -- Provider Data Submission Requirements

In this year’s budget bill, the legislature changed the structure of the ICF/IID franchise permit fee (bed tax).

Instead of providers paying tax on certified bed days (certified beds times days in a year), the bed tax will be assessed on inpatient days. Inpatient days essentially are occupied days (regardless of pay type) plus bed-hold days. In other words, the tax is not charged for vacancies. This restructuring takes effect for the current fiscal year that began July 1, 2019.

To have a current and accurate count of inpatient days, the statute requires each ICF to report inpatient days on a monthly basis, fifteen days after the end of the month. The Department of Developmental Disabilities (DODD) has developed a simple spreadsheet for you to use for this reporting. You may download the spreadsheet from OHCA’s website. Multiple facilities can be included on the spreadsheet.

The spreadsheet is to be sent to DODD at a special mailbox (ICF-Franchise-Permit-Fees@dodd.ohio.gov).

If an ICF fails to report inpatient days for a given month, DODD will assume the facility was full for the month (that is, inpatient days = certified bed days).

Because of the timing of the budget, DODD is allowing a one-time exception to the monthly reporting requirement. Providers will be permitted to report inpatient days for the first three months of the fiscal year (July, August, September) in one report due by October 15. If you prefer, you may report monthly, but the monthly reporting requirement will not be enforced until after the first quarter.

In addition to the change in bed tax structure and the new reporting requirement, the tax also is increasing to $23.95 per inpatient day for the current fiscal year. The first payment with the higher amount will be due in December. The $23.95 amount will be included in each ICF’s rate for dates of service beginning July 1, so providers will have the money to pay the tax when due.

DODD will publicize this change through a notice to providers, but we wanted to give you an early heads-up.

If you have any questions, please contact Pete Van Runkle at OHCA.