CMS: Medicaid Program; Amending the Indirect Hold Harmless Threshold of Health Care-Related Taxes

Federal Register

Jul 23, 2026

Notice of a proposed rule from the Centers for Medicare & Medicaid Services (CMS) proposing the revision of standards for determining whether an indirect hold harmless arrangement exists for a healthcare-related tax. Also proposes sunsetting a secondary prong to the indirect hold harmless determination to ensure the thresholds determined as of July 4, 2025, serve as the maximum permissible level and adding a new permissible class to enhance CMS oversight of healthcare-related taxes. Comments are due by September 21, 2026.

Healthcare business and finance · Legislation and regulations · Medicaid