### Question
How does GRANTS TO STATES FOR MEDICAL ASSISTANCE PROGRAMS define broad-based health care related tax?


### Answer
Under *42 U.S.C. § 1396b*, **broad-based health care related tax** is defined as:

> a health care related tax which is imposed with respect to a class of health care items or services (as described in paragraph (7)(A)) or with respect to providers of such items or services and which, except as provided in subparagraphs (D), (E), and (F)—


(i) is imposed at least with respect to all items or services in the class furnished by all non-Federal, nonpublic providers in the State (or, in the case of a tax imposed by a unit of local government, the area over which the unit has jurisdiction) or is imposed with respect to all non-Federal, nonpublic providers in the class

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

