CMS Makes Changes to Hospice Cost Report

By Ted Cuppett, CPA, Director of The Health Group. On February 25, 2022, the Centers for Medicare & Medicaid Services (CMS) revised the Hospice Cost & Data Report (Transmittal R5P243i) to add a new non-reimbursable cost center to accumulate costs associated with suicide accomplished with aid of a physician in those states that allow assisted…

CMS Makes Changes to Hospice Cost Report

By Ted Cuppett, CPA, Director of The Health Group.

On February 25, 2022, the Centers for Medicare & Medicaid Services (CMS) revised the Hospice Cost & Data Report (Transmittal R5P243i) to add a new non-reimbursable cost center to accumulate costs associated with suicide accomplished with aid of a physician in those states that allow assisted suicide.

In accordance with federal law, funds cannot be used to provide or pay for any health care item, service, or health benefit coverage for the purpose of causing, or assisting to cause, the death of an individual including mercy killing, euthanasia, or assisted suicide.

These costs, where incurred, must be segregated and reported in the new cost center for cost reporting years ending on or after February 28, 2022. Because these costs are non-reimbursable, they should be excluded from allowable costs on cost reports for earlier reporting periods even though a separate cost center was not provided on the cost report.

The following states, and Washington D.C., have authorized medical aid in dying:

  • Oregon
  • Washington
  • Montana
  • Vermont
  • California
  • Colorado
  • Hawaii
  • New Jersey
  • Maine
  • New Mexico

Additionally, hospices are not required to separately report Volunteer Coordination costs during the period of the Public Health Emergency. The volunteer coordination requirements under the Conditions of Participation have been temporarily waived. The Health Group recommends that hospices continue to report Volunteer Coordination costs as incurred, even though the requirement has been waived.

Provider Relief Fund Reporting Requirements Released

The following was written by William T. Cuppett, CPA, of The Health Group. The Department of Health & Human Services (HHS) has finally issued general reporting requirements for the use of Provider Relief Funding.  This document provides information on provider reporting guidelines, including intent, use of funds, and data elements requested. The purpose of the…

New IRS Guidance Eliminates all Tax Benefits of PPP Loan Forgiveness

A special report from Ted Cuppett of The Health Group The IRS has released guidance (Notice 2020-32) to explain that a taxpayer that receives a loan through the Paycheck Protection Program (PPP) is not permitted to deduct expenses that are normally deductible under the Code, to the extent the expenses were reimbursed by a PPP…

CMS Updates Medicare Financial Management Manual

Editor’s Note:  The follow article was written by Ted Cuppett CPA, Director of The Health Group LLC, in Morgantown, WV, and a member of the NAHC Home Care and Hospice Financial Managers Association (HHFMA) Work Group.  It is gratefully reprinted with Ted’s permission. On May 24, 2019, the Centers for Medicare & Medicaid Services (CMS)…