Senate Bill 560 revises laws concerning nonprofit hospitals, particularly focusing on their community benefits and financial assistance requirements. The bill mandates that nonprofit hospitals report their charity care and community benefit spending to the Department of Public Health and Human Services, including detailed financial information on community health improvement services. It introduces a new definition for "community benefit" and requires hospitals to have written financial assistance and community benefit policies that comply with federal standards, which must be publicly available. The bill also establishes a potential tax liability for nonprofit hospitals, assessing a fee if their community benefit does not meet or exceed this liability.

Additionally, the legislation creates a Critical Access Health Care Special Revenue Account to support funding for critical access hospitals. It includes provisions for rulemaking authority and specifies applicability dates for certain sections, with some becoming effective on January 1, 2027, and others on January 1, 2031. The bill replaces the term "A DEFINITION" with "DEFINITIONS" in the Montana Code Annotated and tasks the Department of Revenue with preparing statements of potential tax liability for nonprofit hospitals, which will be used to determine compliance with community benefit requirements.

Statutes affected:
LC Text: 50-5-101
SB0560_1(1): 50-5-101
SB0560_1(2): 50-5-101
SB0560_1(3): 50-5-101
SB0560_1(4): 50-5-101
SB0560_1(5): 50-5-101
SB0560_1(6): 50-5-101
SB0560_1(7): 50-5-101
SB0560_1(8): 50-5-101
SB0560_1(9): 50-5-101
SB0560_1: 50-5-101
SB0560_2(1): 50-5-101
SB0560_2(2): 50-5-101
SB0560_2(3): 50-5-101
SB0560_2(4): 50-5-101
SB0560_2: 50-5-101
SB0560_X(1): 50-5-101, 50-5-121
SB0560_X(10): 50-5-101, 50-5-121
SB0560_X(11): 50-5-101, 50-5-121
SB0560_X(12): 50-5-101, 50-5-121
SB0560_X(13): 50-5-101, 50-5-121
SB0560_X(14): 50-5-101, 50-5-121
SB0560_X(15): 50-5-101, 50-5-121
SB0560_X(2): 50-5-101, 50-5-121
SB0560_X(3): 50-5-101, 50-5-121
SB0560_X(4): 50-5-101, 50-5-121
SB0560_X(5): 50-5-101, 50-5-121
SB0560_X(6): 50-5-101, 50-5-121
SB0560_X(7): 50-5-101, 50-5-121
SB0560_X(8): 50-5-101, 50-5-121
SB0560_X(9): 50-5-101, 50-5-121
SB0560_X: 50-5-101, 50-5-121