### Question
How does SOCIAL SECURITY define base year?


### Answer
Under *42 U.S.C. § 1396n*, **base year** is defined as:

> the most recent year (ending before December 22, 1987) for which actual final expenditures under this subchapter have been reported to, and accepted by, the Secretary

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

