S T A T E O F N E W Y O R K
________________________________________________________________________
2812
2017-2018 Regular Sessions
I N A S S E M B L Y
January 23, 2017
___________
Introduced by M. of A. KOLB -- read once and referred to the Committee
on Health
AN ACT to amend the public health law, in relation to penalties for
failure to pay certain hospital assessments
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 8 of section 2807-d of the public health law,
as added by chapter 938 of the laws of 1990, paragraph (a) as amended by
section 24 of subpart D of part V-1 of chapter 57 of the laws of 2009
and paragraph (b) as amended by chapter 41 of the laws of 1992, is
amended to read as follows:
8. (a) If an estimated payment made for a month to which an assessment
applies is less than ninety percent of the actual amount due for such
month, interest shall be due and payable to the commissioner on the
difference between the amount paid and the amount due from the day of
the month the estimated payment was due until the date of payment. The
rate of interest shall be twelve percent per annum or at the rate of
interest set by the commissioner of taxation and finance with respect to
underpayments of tax pursuant to subsection (e) of section one thousand
ninety-six of the tax law minus four percentage points. Interest under
this paragraph shall not be paid if the amount thereof is less than one
dollar. Interest, if not paid by the due date of the following month's
estimated payment, may be collected by the commissioner pursuant to
paragraph (c) of subdivision six of this section in the same manner as
an assessment pursuant to subdivision two of this section.
(b) [If an estimated payment made for a month to which an assessment
applies is less than seventy percent of the actual amount due for such
month, a penalty shall be due and payable to the commissioner of five
percent of the difference between the amount paid and the amount due
for such month when the failure to pay is for a duration of not more
than one month after the due date of the payment with an additional
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03192-01-7
A. 2812 2
five percent for each additional month or fraction thereof during which
such failure continues, not exceeding twenty-five percent in the aggre-
gate. A penalty may be collected by the commissioner pursuant to para-
graph (c) of subdivision six of this section in the same manner as an
assessment pursuant to subdivision two of this section.
(c)] Overpayment by a hospital of an estimated payment shall be
applied to any other payment due from the hospital pursuant to this
section, or, if no payment is due, at the election of the hospital shall
be applied to future estimated payments or refunded to the hospital.
Interest shall be paid on overpayments from the date of overpayment to
the date of crediting or refund at the rate determined in accordance
with paragraph (a) of this subdivision if the overpayment was made at
the direction of the commissioner. Interest under this paragraph shall
not be paid if the amount thereof is less than one dollar.
§ 2. This act shall take effect immediately.