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"H.R. 1 included three provider tax restrictions: (1) a prohibition on new provider taxes and increases in existing taxes; (2) a phasedown in the permissible size of certain provider taxes but only in expansion states; and (3) a prohibition on certain “uniformity waiver” provider taxes."
CMS Issues New Rule Again Going Beyond H.R. 1 Requirements to Further Restrict State Use of Medicaid Provider TaxesOn July 21, 2026, the Centers for Medicare & Medicaid Services (CMS) issued a new proposed rule that would implement two of H.R. 1’s restrictions on states’ use of provider taxes to finance their shar...ccf.georgetown.edu