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

**Action Urgency Score:** 20/100

| Field | Value |
|---|---|
| Agency | Health and Human Services Department; Centers for Medicare & Medicaid Services |
| Type | Proposed rule |
| Action | Proposed rule. |
| Published | 2026-07-23 |
| Comments close | 2026-09-21 |
| Significant | No |
| CFR parts | 42 CFR 433 |
| Summary | This proposed rule would revise standards for determining whether an indirect hold harmless arrangement exists for a health care- related tax. This proposed rule is necessary to implement a provision in the "One Big Beautiful Bill Act," herein referred to as the "Working Families Tax Cut (WFTC) legislation," which established new indirect hold harmless thresholds for health care-related taxes. Currently, the threshold for a State's collection of tax revenues is no more than 6 percent of net patient revenue attributable to the assessed permissible class of health care items or services. Effecti |
| Document number | 2026-14897 |

## Why this score


Source: Federal Register API (Office of the Federal Register) (https://www.federalregister.gov/documents/2026/07/23/2026-14897/medicaid-program-amending-the-indirect-hold-harmless-threshold-of-health-care-related-taxes). Last refreshed: 2026-11-04T21:40:49.974Z.
Data from the Federal Register API; the published Federal Register document is authoritative. Informational only, not legal advice.