The Increased Quality of Nursing Care budget account was established when the 2003 Legislature instituted a long-term care provider tax on freestanding long-term care facilities to increase the quality of long-term nursing care in Nevada. The tax rate is based on 6% of net patient revenues (42 CFR 433.68). The proceeds of the tax are deposited to this account and used as the non-federal share of a supplemental payment to free standing nursing facilities in Nevada. The funds collected are transferred as needed to Nevada Medicaid, Title XIX, budget account 3243, to make supplemental payments to skilled nursing facilities caring for Medicaid recipients and to Health Care Financing and Policy Administration, budget account 3158, for related administrative costs. The remainder, if any, is balanced forward to reserve. Statutory Authority: NRS 422.3755 through 422.379.