American Journal of Law & Medicine

Constitutional Law: Tax Assessments on Residential Health Care Facility's Gross Receipts For Medical Patient Care Declared Constitutional--Port Jefferson Health Care Facility v. Wing(1).

Constitutional Law: Tax Assessments on Residential Health Care Facility's Gross Receipts For Medicaid Patient Care Declared Constitutional--Port Jefferson Health Care Facility v. Wing(1)--The Court of Appeals of New York held that a statutory scheme that assessed taxes on the gross receipts of residential health care facilities (RHCFs), while only allowing for reimbursement on the RHCF's Medicaid receipts, did not violate the equal protection clause.(2) Plaintiffs, twenty-one for-profit RHCFs located in various parts of New York, brought this action against the State alleging that their equal protection rights were violated by this statutory tax scheme. Specifically, they alleged that the State extended its original 0.6% assessment on gross receipts of all RHCFs by imposing an "additional assessment" of 1.2% in 1992,(3) and a "further additional assessment" of 3.8% in 1995,(4) but only reimbursed RHCFs for taxes paid on receipts for Medicaid patient care. …

Log in to your account to read this article – and millions more.