### Question
What is the definition of impermissible tax?


### Answer
The definition of **impermissible tax** is as follows 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 6-THE CHILDREN'S BUREAU > SUBCHAPTER XIX-GRANTS TO STATES FOR MEDICAL ASSISTANCE PROGRAMS**

