### Question
Can you define what impermissible tax means?


### Answer
**Impermissible tax** is defined as the following in *42 U.S.C. § 1396b*:

> 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**

