### Question
How is the "impermissible tax" defined?


### Answer
The term **impermissible tax** is defined in *42 U.S.C. § 1396b* as follows -

> a health care related tax for which a reduction may be made under clause (ii) or (iii) of subparagraph (A)

#### Citation:
  - *42 U.S.C. § 1396b*
  - Heading: **CHAPTER 7-SOCIAL SECURITY > SUBCHAPTER XIX-GRANTS TO STATES FOR MEDICAL ASSISTANCE PROGRAMS**

