This bill requires TennCare, upon payment of the fee described below, to certify an eligible healthcare provider's unreimbursed costs, which is an amount equal to the difference between 125% of the average federal medicaid reimbursement rate and the TennCare reimbursement rate paid to the provider by the division of TennCare or a managed care organization for healthcare services provided by the provider to a TennCare recipient, in a calendar year as charitable contributions made exclusively for public purposes to TennCare pursuant to federal law relative to charitable contributions and gifts. TennCare must provide the provider with a statement of the total amount of such charitable contributions provided by the provider in a calendar year by January 31 of the following year. This bill applies to contributions made on or after July 1, 2025. ELIGIBLE HEALTHCARE PROVIDERS As used in this bill, an "eligible healthcare provider" means (i) a healthcare provider who participates as a provider in the TennCare program or (ii) a group practice that holds a contract with the division of TennCare or a managed care organization participating in the TennCare program. However, a "group practice" does not include a hospital, ambulatory surgical treatment center, assisted-care living facility, nursing home, outpatient diagnostic center, or home care organization, or other healthcare institutions or facilities. CERTIFICATION FEE This bill requires an eligible healthcare provider to pay TennCare $25 each year by January 15 to receive the certification produced under this bill. If an eligible healthcare provider is a group practice, then the eligible healthcare provider must pay TennCare $25 for each healthcare provider in the group practice by January 15 to receive the certification produced under this bill. RULEMAKING This bill authorizes the division of TennCare to promulgate rules to implement this bill.