2011 Legislation Imposing the Intermediate Care Facility User Fee
Purpose: This Special Notice describes the intermediate care facility user fee enacted during the 2011 session of the Connecticut General Assembly.
Definitions: As used in this Special Notice:
DSS means the Department of Social Services.
DRS means the Department of Revenue Services.
Intermediate care facility for the mentally retarded or intermediate care facility means any residential facility for the mentally retarded which is certified to meet the requirements of 42 C.F.R. Part 442, Subpart C and, in the case of any private facility, licensed pursuant to Conn. Gen. Stat. §17a-227 by the Department of Developmental Services.
Resident day means a day of intermediate care facility residential care provided to an individual and includes the day a resident is admitted and any day for which the intermediate care facility is eligible for payment for reserving a resident’s bed due to hos
Day of intermediate care facility residential care begins at the census-taking hour in an intermediate care facility home and ends at the census-taking hour in the intermediate care facility on the next calendar day.
Intermediate care facility user fee or user fee means the daily fee, as determined by DSS either annually or biennially.
Computation of the Quarterly Intermediate Care Facility User Fee Payment: The intermediate care facility user fee payment for a calendar quarter is the product of an intermediate care facility’s total resident days during the calendar quarter multiplied by the intermediate care facility user fee. DSS will determine the amount of the user fee on or before July first either annually or biennially and will notify each intermediate care facility of the amount. In general, the amount determined by DSS will be in effect for the calendar quarter beginning on that July 1 and the immediately succeeding calendar quarters, as determined by DSS.
Third Calendar Quarter of 2011: DSS has determined that the intermediate care facility user fee is:
For state-owned and operated intermediate care facilities: $49.32 and;
For all other intermediate care facilities: $25.44.
Fourth Calendar Quarter of 2011 Up Through and Including the Second Calendar Quarter of 2013: DSS has determined that the intermediate care facility user fee is:
For state-owned and operated intermediate care facilities: $53.81 and;
For all other nursing homes: $27.76.
Due Date of Return and Payment: Form ICF-MR 151, Resident Day User Fee Return, and payment of the intermediate care facility user fee are due on or before the last day of the month following the end of each calendar quarter. Every private intermediate care facility will be required to electronically file Form ICF-MR 151 and make all required payments by electronic funds transfer either by using the Taxpayer Service Center (TSC) or by initiating an ACH Credit payment through its financial institution. Each private intermediate care facility will be provided written instructions on how to use the TSC. There is no paper Form ICF-MR 151.
Effect on Other Documents: None affected.
Effect of This Document: A Special Notice announces a new policy or practice in response to changes in state or federal laws or regulations or to judicial decisions. A Special Notice indicates an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS).
For Further Information: Call DRS during business hours, Monday through Friday:
1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only); or
860-297-5962 (from anywhere).
Intermediate Care Facility User Fee