Salinsky Eileen
Issue Brief George Wash Univ Natl Health Policy Forum. 2009 Apr 21(831):1-16.
Responding to policymakers' concerns, the Internal Revenue Service (IRS) implemented significant new hospital community benefit reporting under Schedule H of its revised Form 990, the return used by tax-exempt organizations. This issue brief considers the policy implications of the quantitative and qualitative information that hospitals are now mandated to report through Schedule H, including the costs associated with charity care, bad debt, and the unreimbursed costs of Medicaid and Medicare. The paper examines unresolved issues related to the new reporting requirements, such as controversies regarding the scope of Schedule H, and considers the potential for these reports to influence IRS oversight activities, legislative action, and hospital policies and practices.
为回应政策制定者的关切，美国国税局（IRS）根据其修订后的990表格H附表实施了重大的新医院社区福利报告要求，990表格是免税组织使用的报税表。本问题简报探讨了医院现在被要求通过H附表报告的定量和定性信息的政策含义，包括与慈善医疗、坏账以及医疗补助和医疗保险未报销费用相关的成本。本文研究了与新报告要求相关的未解决问题，如关于H附表范围的争议，并考虑了这些报告对美国国税局监督活动、立法行动以及医院政策和做法产生影响的可能性。
