PROP TX-HOSPITALS

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB5201

Introduced 2/10/2026, by Rep. Nicolle Grasse

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-86
210 ILCS 76/10
210 ILCS 76/20

Amends the Property Tax Code. Provides that the assessor shall
publish the assessed value of all property that qualifies for a hospital
exemption under the Code in the taxable year as well as the estimated
property tax liability for that property. Provides that general services,
such as health fairs or the preparation and distribution of marketing
materials, shall not qualify as a reimbursable cost when determining
whether property qualifies for the hospital exemption. Provides that, when
calculating the hospital exemption, discounts provided to managed care
organizations or commercial insurers are not included unless those
services are provided directly pursuant to a contract with the Department
of Healthcare and Family Services. Provides that no more than 30% of the
total services being claimed as a benefit may be related to residency
programs or research. Provides that no more than 50% of the total services
being claimed as a benefit may be related to government-sponsored health
care. Amends the Community Benefits Act. Makes changes to the definition
of "charity care." Provides that the Attorney General shall post certain
reports on the Attorney General's website.
LRB104 16968 HLH 30382 b

A BILL FOR

HB5201
LRB104 16968 HLH 30382 b
1

AN ACT concerning revenue.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 5.
The Property Tax Code is amended by changing
5
Section 15-86 as follows:

6

(35 ILCS 200/15-86)
7

Sec. 15-86.
Exemptions related to access to hospital and
8
health care services by low-income and underserved
9
individuals.
10

(a) The General Assembly finds:
11

(1)
(Blank).

Despite the Supreme Court's decision in
12

Provena Covenant Medical Center v. Dept. of Revenue
, 236
13

Ill.2d 368, there is considerable uncertainty surrounding
14

the test for charitable property tax exemption, especially
15

regarding the application of a quantitative or monetary
16

threshold. In
Provena
, the Department stated that the
17

primary basis for its decision was the hospital's
18

inadequate amount of charitable activity, but the
19

Department has not articulated what constitutes an
20

adequate amount of charitable activity. After
Provena
, the
21

Department denied property tax exemption applications of 3
22

more hospitals, and, on the effective date of this
23

amendatory Act of the 97th General Assembly, at least 20

HB5201
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LRB104 16968 HLH 30382 b
1

other hospitals are awaiting rulings on applications for
2

property tax exemption.

3

(2)
(Blank).

In
Provena
, two Illinois Supreme Court
4

justices opined that "setting a monetary or quantum
5

standard is a complex decision which should be left to our
6

legislature, should it so choose". The Appellate Court in
7

Provena
stated: "The language we use in the State of
8

Illinois to determine whether real property is used for a
9

charitable purpose has its genesis in our 1870
10

Constitution. It is obvious that such language may be
11

difficult to apply to the modern face of our nation's
12

health care delivery systems". The court noted the many
13

significant changes in the health care system since that
14

time, but concluded that taking these changes into account
15

is a matter of public policy, and "it is the legislature's
16

job, not ours, to make public policy".

17

(3) It is essential to ensure that tax exemption law
18

relating to hospitals accounts for the complexities of the
19

modern health care delivery system. Health care is moving
20

beyond the walls of the hospital. In addition to treating
21

individual patients, hospitals are assuming responsibility
22

for improving the health status of communities and
23

populations. Low-income and underserved communities
24

benefit disproportionately by these activities.
25

(4)
(Blank).

The Supreme Court has explained that:
26

"the fundamental ground upon which all exemptions in favor

HB5201
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LRB104 16968 HLH 30382 b
1

of charitable institutions are based is the benefit
2

conferred upon the public by them, and a consequent
3

relief, to some extent, of the burden upon the state to
4

care for and advance the interests of its citizens".
5

Hospitals relieve the burden of government in many ways,
6

but most significantly through their participation in and
7

substantial financial subsidization of the Illinois
8

Medicaid program, which could not operate without the
9

participation and partnership of Illinois hospitals.

10

(5)
Working with the Illinois hospital community and
11

other interested parties, the General Assembly has
12

developed a comprehensive combination of related
13

legislation that addresses hospital property tax
14

exemption, significantly increases access to free health
15

care for indigent persons, and strengthens the Medical
16

Assistance program. It is the intent of the General
17

Assembly to establish a new category of ownership for
18

charitable property tax exemption to be applied to
19

not-for-profit hospitals and hospital affiliates in lieu
20

of the existing ownership category of "institutions of
21

public charity".
It is
also
the intent of the General
22

Assembly to establish quantifiable standards for the
23

issuance of charitable exemptions for such property. It is
24

not the intent of the General Assembly to declare any
25

property exempt ipso facto, but rather to establish
26

criteria to be applied to the facts on a case-by-case

HB5201
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LRB104 16968 HLH 30382 b
1

basis.
2

(b) For the purpose of this Section and Section 15-10, the
3
following terms shall have the meanings set forth below:
4

(1) "Hospital" means any institution, place, building,
5

buildings on a campus, or other health care facility
6

located in Illinois that is licensed under the Hospital
7

Licensing Act and has a hospital owner.
8

(2) "Hospital owner" means a not-for-profit
9

corporation that is the titleholder of a hospital, or the
10

owner of the beneficial interest in an Illinois land trust
11

that is the titleholder of a hospital.
12

(3) "Hospital affiliate" means any corporation,
13

partnership, limited partnership, joint venture, limited
14

liability company, association or other organization,
15

other than a hospital owner, that directly or indirectly
16

controls, is controlled by, or is under common control
17

with one or more hospital owners and that supports, is
18

supported by, or acts in furtherance of the exempt health
19

care purposes of at least one of those hospital owners'
20

hospitals.
21

(4) "Hospital system" means a hospital and one or more
22

other hospitals or hospital affiliates related by common
23

control or ownership.
24

(5) "Control" relating to hospital owners, hospital
25

affiliates, or hospital systems means possession, direct
26

or indirect, of the power to direct or cause the direction

HB5201
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LRB104 16968 HLH 30382 b
1

of the management and policies of the entity, whether
2

through ownership of assets, membership interest, other
3

voting or governance rights, by contract or otherwise.
4

(6) "Hospital applicant" means a hospital owner or
5

hospital affiliate that files an application for a
6

property tax exemption pursuant to Section 15-5 and this
7

Section.
8

(7) "Relevant hospital entity" means (A) the hospital
9

owner, in the case of a hospital applicant that is a
10

hospital owner, and (B) at the election of a hospital
11

applicant that is a hospital affiliate, either (i) the
12

hospital affiliate or (ii) the hospital system to which
13

the hospital applicant belongs, including any hospitals or
14

hospital affiliates that are related by common control or
15

ownership.
16

(8) "Subject property" means property for which a
17

hospital applicant files an application for an exemption
18

pursuant to Section 15-5 and this Section.
19

(9) "Hospital year" means the fiscal year of the
20

relevant hospital entity, or the fiscal year of one of the
21

hospital owners in the hospital system if the relevant
22

hospital entity is a hospital system with members with
23

different fiscal years, that ends in the year for which
24

the exemption is sought.
25

(c) A hospital applicant satisfies the conditions for an
26
exemption under this Section with respect to the subject

HB5201
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LRB104 16968 HLH 30382 b
1
property, and shall be issued a charitable exemption for that
2
property, if the value of services or activities listed in
3
subsection (e) for the hospital year equals or exceeds the
4
relevant hospital entity's estimated property tax liability,
5
as determined under subsection (g), for the year for which
6
exemption is sought. For purposes of making the calculations
7
required by this subsection (c), if the relevant hospital
8
entity is a hospital owner that owns more than one hospital,
9
the value of the services or activities listed in subsection
10
(e) shall be calculated on the basis of only those services and
11
activities relating to the hospital that includes the subject
12
property, and the relevant hospital entity's estimated
13
property tax liability shall be calculated only with respect
14
to the properties comprising that hospital. In the case of a
15
multi-state hospital system or hospital affiliate, the value
16
of the services or activities listed in subsection (e) shall
17
be calculated on the basis of only those services and
18
activities that occur in Illinois and the relevant hospital
19
entity's estimated property tax liability shall be calculated
20
only with respect to its property located in Illinois.
21

Notwithstanding any other provisions of this Act, any
22
parcel or portion thereof, that is owned by a for-profit
23
entity whether part of the hospital system or not, or that is
24
leased, licensed or operated by a for-profit entity regardless
25
of whether healthcare services are provided on that parcel
26
shall not qualify for exemption. If a parcel has both exempt

HB5201
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LRB104 16968 HLH 30382 b
1
and non-exempt uses, an exemption may be granted for the
2
qualifying portion of that parcel. In the case of parking lots
3
and common areas serving both exempt and non-exempt uses those
4
parcels or portions thereof may qualify for an exemption in
5
proportion to the amount of qualifying use.
6

(d) The hospital applicant shall include information in
7
its exemption application establishing that it satisfies the
8
requirements of subsection (c). For purposes of making the
9
calculations required by subsection (c), the hospital
10
applicant may for each year elect to use either (1) the value
11
of the services or activities listed in subsection (e) for the
12
hospital year or (2) the average value of those services or
13
activities for the 3 fiscal years ending with the hospital
14
year. If the relevant hospital entity has been in operation
15
for less than 3 completed fiscal years, then the latter
16
calculation, if elected, shall be performed on a pro rata
17
basis.
18

(e) Services that address the health care needs of
19
low-income or underserved individuals or relieve the burden of
20
government with regard to health care services. The following
21
services and activities shall be considered for purposes of
22
making the calculations required by subsection (c):
23

(1) Charity care. Free or discounted services provided
24

pursuant to the relevant hospital entity's financial
25

assistance policy, measured at cost, including discounts
26

provided under the Hospital Uninsured Patient Discount

HB5201
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LRB104 16968 HLH 30382 b
1

Act.
2

(2) Health services to low-income and underserved
3

individuals. Other unreimbursed costs of the relevant
4

hospital entity for providing without charge, paying for,
5

or subsidizing goods, activities, or services for the
6

purpose of addressing the health of low-income or
7

underserved individuals. Those activities or services may
8

include, but are not limited to: financial or in-kind
9

support to affiliated or unaffiliated hospitals, hospital
10

affiliates, community clinics, or programs that treat
11

low-income or underserved individuals; paying for or
12

subsidizing health care professionals who care for
13

low-income or underserved individuals; providing or
14

subsidizing outreach
or educational
services to low-income
15

or underserved individuals for disease management and
16

prevention; free or subsidized goods, supplies, or
17

services needed by low-income or underserved individuals
18

because of their medical condition; and prenatal or
19

childbirth outreach
services
to low-income or underserved
20

persons.
General services, such as health fairs or the
21

preparation and distribution of marketing materials, shall
22

not qualify as reimbursable costs under this subsection.

23

(3) Subsidy of State or local governments. Direct or
24

indirect financial or in-kind subsidies of State or local
25

governments by the relevant hospital entity that pay for
26

or subsidize activities or programs related to health care

HB5201
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LRB104 16968 HLH 30382 b
1

for low-income or underserved individuals.
2

(4) Support for State health care programs for
3

low-income individuals. At the election of the hospital
4

applicant for each applicable year, either (A) 10% of
5

payments to the relevant hospital entity and any hospital
6

affiliate designated by the relevant hospital entity
7

(provided that such hospital affiliate's operations
8

provide financial or operational support for or receive
9

financial or operational support from the relevant
10

hospital entity) under Medicaid or other means-tested
11

programs, including, but not limited to, General
12

Assistance, the Covering ALL KIDS Health Insurance Act,
13

and the State Children's Health Insurance Program or (B)
14

the amount of subsidy provided by the relevant hospital
15

entity and any hospital affiliate designated by the
16

relevant hospital entity (provided that such hospital
17

affiliate's operations provide financial or operational
18

support for or receive financial or operational support
19

from the relevant hospital entity) to State or local
20

government in treating Medicaid recipients and recipients
21

of means-tested programs, including but not limited to
22

General Assistance, the Covering ALL KIDS Health Insurance
23

Act, and the State Children's Health Insurance Program.
24

The amount of subsidy for purposes of this item (4) is
25

calculated in the same manner as unreimbursed costs are
26

calculated for Medicaid and other means-tested government

HB5201
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LRB104 16968 HLH 30382 b
1

programs in the Schedule H of IRS Form 990 in effect on the
2

effective date of this amendatory Act of the 97th General
3

Assembly; provided, however, that in any event
4

unreimbursed costs shall be net of fee-for-services
5

payments,
payments from managed care organizations,

6

payments pursuant to an assessment, quarterly payments,
7

and all other payments included on the schedule H of the
8

IRS form 990.
9

(5) Dual-eligible subsidy. The amount of subsidy
10

provided to government by treating dual-eligible
11

Medicare/Medicaid patients. The amount of subsidy for
12

purposes of this item (5) is calculated by multiplying the
13

relevant hospital entity's unreimbursed costs for
14

Medicare, calculated in the same manner as determined in
15

the Schedule H of IRS Form 990 in effect on the effective
16

date of this amendatory Act of the 97th General Assembly,
17

by the relevant hospital entity's ratio of dual-eligible
18

patients to total Medicare patients.
19

(6) Relief of the burden of government related to
20

health care of low-income individuals. Except to the
21

extent otherwise taken into account in this subsection,
22

the portion of unreimbursed costs of the relevant hospital
23

entity attributable to providing, paying for, or
24

subsidizing goods, activities, or services that relieve
25

the burden of government related to health care for
26

low-income individuals. Such activities or services shall

HB5201
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LRB104 16968 HLH 30382 b
1

include, but are not limited to, providing emergency,
2

trauma, burn, neonatal, psychiatric, rehabilitation, or
3

other special services; providing medical education; and
4

conducting medical research or training of health care
5

professionals. The portion of those unreimbursed costs
6

attributable to benefiting low-income individuals shall be
7

determined using the ratio calculated by adding the
8

relevant hospital entity's costs attributable to charity
9

care, Medicaid, other means-tested government programs,
10

Medicare patients with disabilities under age 65, and
11

dual-eligible Medicare/Medicaid patients and dividing that
12

total by the relevant hospital entity's total costs. Such
13

costs for the numerator and denominator shall be
14

determined by multiplying gross charges by the cost to
15

charge ratio taken from the hospitals' most recently filed
16

Medicare cost report (CMS 2252-10 Worksheet C, Part I). In
17

the case of emergency services, the ratio shall be
18

calculated using costs (gross charges multiplied by the
19

cost to charge ratio taken from the hospitals' most
20

recently filed Medicare cost report (CMS 2252-10 Worksheet
21

C, Part I)) of patients treated in the relevant hospital
22

entity's emergency department.
23

(7) Any other activity by the relevant hospital entity
24

that the Department determines relieves the burden of
25

government or addresses the health of low-income or
26

underserved individuals.

HB5201
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LRB104 16968 HLH 30382 b
1

(f) For purposes of making the calculations required by
2
subsections (c) and (e):
3

(1) particular services or activities eligible for
4

consideration under any of the paragraphs (1) through (7)
5

of subsection (e) may not be counted under more than one of
6

those paragraphs;
and

7

(2) the amount of unreimbursed costs and the amount of
8

subsidy shall not be reduced by restricted or unrestricted
9

payments received by the relevant hospital entity as
10

contributions deductible under Section 170(a) of the
11

Internal Revenue Code
;

.

12

(3) discounts provided to managed care organizations
13

or commercial insurers shall not be included unless those
14

services are provided directly pursuant to a contract
15

between the managed care organization and the Department
16

of Healthcare and Family Services or the commercial
17

insurer and the Department of Healthcare and Family
18

Services;

19

(4) no more than 30% of the total services being
20

claimed as a benefit may be related to residency programs
21

or research; and

22

(5) no more than 50% of the total services being
23

claimed as a benefit may be related to
24

government-sponsored health care.

25

(g) Estimation of Exempt Property Tax Liability. The
26
estimated property tax liability used for the determination in

HB5201
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LRB104 16968 HLH 30382 b
1
subsection (c) shall be calculated as follows:
2

(1) "Estimated property tax liability" means the
3

estimated dollar amount of property tax that would be
4

owed, with respect to the exempt portion of each of the
5

relevant hospital entity's properties that are already
6

fully or partially exempt, or for which an exemption in
7

whole or in part is currently being sought, and then
8

aggregated as applicable, as if the exempt portion of
9

those properties were subject to tax, calculated with
10

respect to each such property by multiplying:
11

(A) the lesser of (i) the actual assessed value,
12

if any, of the portion of the property for which an
13

exemption is sought or (ii) an estimated assessed
14

value of the exempt portion of such property as
15

determined in item (2) of this subsection (g), by:
16

(B) the applicable State equalization rate
17

(yielding the equalized assessed value), by
18

(C) the applicable tax rate.
19

(2) The estimated assessed value of the exempt portion
20

of the property equals the sum of (i) the estimated fair
21

market value of buildings on the property, as determined
22

in accordance with subparagraphs (A) and (B) of this item
23

(2), multiplied by the applicable assessment factor, and
24

(ii) the estimated assessed value of the land portion of
25

the property, as determined in accordance with
26

subparagraph (C).

HB5201
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LRB104 16968 HLH 30382 b
1

(A) The "estimated fair market value of buildings
2

on the property" means the replacement value of any
3

exempt portion of buildings on the property, minus
4

depreciation, determined utilizing the cost
5

replacement method whereby the exempt square footage
6

of all such buildings is multiplied by the replacement
7

cost per square foot for Class A Average building
8

found in the most recent edition of the Marshall &
9

Swift Valuation Services Manual, adjusted by any
10

appropriate current cost and local multipliers.
11

(B) Depreciation, for purposes of calculating the
12

estimated fair market value of buildings on the
13

property, is applied by utilizing a weighted mean life
14

for the buildings based on original construction and
15

assuming a 40-year life for hospital buildings and the
16

applicable life for other types of buildings as
17

specified in the American Hospital Association
18

publication "Estimated Useful Lives of Depreciable
19

Hospital Assets". In the case of hospital buildings,
20

the remaining life is divided by 40 and this ratio is
21

multiplied by the replacement cost of the buildings to
22

obtain an estimated fair market value of buildings. If
23

a hospital building is older than 35 years, a
24

remaining life of 5 years for residual value is
25

assumed; and if a building is less than 8 years old, a
26

remaining life of 32 years is assumed.

HB5201
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LRB104 16968 HLH 30382 b
1

(C) The estimated assessed value of the land
2

portion of the property shall be determined by
3

multiplying (i) the per square foot average of the
4

assessed values of three parcels of land (not
5

including farm land, and excluding the assessed value
6

of the improvements thereon) reasonably comparable to
7

the property, by (ii) the number of square feet
8

comprising the exempt portion of the property's land
9

square footage.
10

(3) The assessment factor, State equalization rate,
11

and tax rate (including any special factors such as
12

Enterprise Zones) used in calculating the estimated
13

property tax liability shall be for the most recent year
14

that is publicly available from the applicable chief
15

county assessment officer or officers at least 90 days
16

before the end of the hospital year.
17

(4) The method utilized to calculate estimated
18

property tax liability for purposes of this Section 15-86
19

shall not be utilized for the actual valuation,
20

assessment, or taxation of property pursuant to the
21

Property Tax Code.
22

(5) Assessments shall be made by the chief county
23

assessment officer.

24

(h) Application. Each hospital applicant applying for a
25
property tax exemption pursuant to Section 15-5 and this
26
Section shall use an application form provided by the

HB5201
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LRB104 16968 HLH 30382 b
1
Department. The application form shall specify the records
2
required in support of the application and those records shall
3
be submitted to the Department with the application form. Each
4
application or affidavit shall contain a verification by the
5
Chief Executive Officer of the hospital applicant under oath
6
or affirmation stating that each statement in the application
7
or affidavit and each document submitted with the application
8
or affidavit are true and correct. The records submitted with
9
the application pursuant to this Section shall include an
10
exhibit prepared by the relevant hospital entity showing (A)
11
the value of the relevant hospital entity's services and
12
activities, if any, under paragraphs (1) through (7) of
13
subsection (e) of this Section stated separately for each
14
paragraph, and (B) the value relating to the relevant hospital
15
entity's estimated property tax liability under subsections
16
(g)(1)(A), (B), and (C), subsections (g)(2)(A), (B), and (C),
17
and subsection (g)(3) of this Section stated separately for
18
each item. Such exhibit will be made available to the public by
19
the chief county assessment officer. Nothing in this Section
20
shall be construed as limiting the Attorney General's
21
authority under the Illinois False Claims Act.
22

(i) Nothing in this Section shall be construed to limit
23
the ability of otherwise eligible hospitals, hospital owners,
24
hospital affiliates, or hospital systems to obtain or maintain
25
property tax exemptions pursuant to a provision of the
26
Property Tax Code other than this Section.

HB5201
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LRB104 16968 HLH 30382 b
1

(j) Notwithstanding any other provision of law, at least
2
once per year, the chief county assessment officer shall
3
publish, on the assessor's website and in a newspaper of
4
general circulation in the county where the property is
5
located, the assessed value of all property that qualifies for
6
an exemption under this Section in the taxable year, as well as
7
the estimated property tax liability for that property.

8
(Source: P.A. 99-143, eff. 7-27-15.)

9

Section 10.
The Community Benefits Act is amended by
10
changing Sections 10 and 20 as follows:

11

(210 ILCS 76/10)
12

Sec. 10.
Definitions.
As used in this Act:
13

"Bad debt" means the current period charge for actual or
14
expected doubtful accounting resulting from the extension of
15
credit.
16

"Charity care" means
the delivery of health care services
17
for free or at a reduced cost to poor and low-income
18
individuals who could not otherwise afford the health care
19
they are receiving.

care provided by a health care provider
20
for which the provider does not expect to receive payment from
21
the patient or a third party payer.
"Charity care" includes
22
the actual cost of services provided based upon the total cost
23
to charge ratio derived from a nonprofit hospital's most
24
recently filed Medicare cost report Worksheet C and not based

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1
upon the charges for the services. "Charity care" does not
2
include bad debt.
3

"Community benefits" means the unreimbursed cost to a
4
hospital or health system of providing charity care, language
5
assistant services, government-sponsored health care,
6
donations, volunteer services, education,
7
government-sponsored program services, research, and
8
subsidized health services and collecting bad debts.
9
"Community benefits" does not include the cost of paying any
10
taxes or other governmental assessments
, health fairs, or
11
marketing materials
.
12

"Financial assistance" means a discount provided to a
13
patient under the terms and conditions the hospital offers to
14
qualified patients or as required by law.
15

"Government-sponsored health care" means the unreimbursed
16
cost to a hospital or health system of Medicare, providing
17
health care services to recipients of Medicaid, and other
18
federal, State, or local health care programs, eligibility for
19
which is based on financial need.
20

"Health system" means an entity that owns or operates at
21
least one hospital.
22

"Net patient revenue" means gross service revenue less
23
provisions for contractual adjustments with third-party
24
payors, courtesy and policy discounts, or other adjustments
25
and deductions, excluding charity care.
26

"Nonprofit hospital" means a hospital that is organized as

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a nonprofit corporation, including religious organizations, or
2
a charitable trust under Illinois law or the laws of any other
3
state or country.
4

"Subsidized health services" means those services provided
5
by a hospital in response to community needs for which the
6
reimbursement is less than the hospital's cost of providing
7
the services that must be subsidized by other hospital or
8
nonprofit supporting entity revenue sources. "Subsidized
9
health services" includes, but is not limited to, emergency
10
and trauma care, neonatal intensive care, community health
11
clinics, and collaborative efforts with local government or
12
private agencies to prevent illness and improve wellness, such
13
as immunization programs
, housing assistance, or food
14
assistance
.
15
(Source: P.A. 102-581, eff. 1-1-22
.)

16

(210 ILCS 76/20)
17

Sec. 20.
Annual report for community benefits plan.
18

(a) Each nonprofit hospital shall prepare an annual report
19
of the community benefits plan. The report must include, in
20
addition to the community benefits plan itself, all of the
21
following background information:
22

(1) The hospital's mission statement.
23

(2) A disclosure of the health care needs of the
24

community that were considered in developing the
25

hospital's community benefits plan.

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1

(3) A disclosure of the amount and types of community
2

benefits actually provided, including charity care, and
3

details about financial assistance applications received
4

and processed by the hospital as specified in paragraph
5

(5) of subsection (a) of Section 22. Charity care must be
6

reported separate from other community benefits. In
7

reporting charity care, the hospital must report the
8

actual cost of services provided, based on the total cost
9

to charge ratio derived from the hospital's Medicare cost
10

report (CMS 2552-96 Worksheet C, Part 1, PPS Inpatient
11

Ratios), not the charges for the services. For a health
12

system that includes more than one hospital, charity care
13

spending and financial assistance application data must be
14

reported separately for each individual hospital within
15

the health system.
16

(4) Audited annual financial reports for its most
17

recently completed fiscal year.
18

(b) Each nonprofit hospital shall annually file a report
19
of the community benefits plan with the Attorney General. The
20
report must be filed not later than the last day of the sixth
21
month after the close of the hospital's fiscal year, beginning
22
with the hospital fiscal year that ends in 2004.
Reports that
23
are filed under this Section on or after the effective date of
24
this amendatory Act of the 104th General Assembly shall be
25
posted on the Attorney General's website.

26

(c) Each nonprofit hospital shall prepare a statement that

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1
notifies the public that the annual report of the community
2
benefits plan is:
3

(1) public information;
4

(2) filed with the Attorney General; and
5

(3) available to the public on request from the
6

Attorney General.
7

This statement shall be made available to the public.
8

(d) The obligations of a hospital under this Act, except
9
for the filing of its audited financial report, shall take
10
effect beginning with the hospital's fiscal year that begins
11
after the effective date of this Act. Within 60 days of the
12
effective date of this Act, a hospital shall file the audited
13
annual financial report that has been completed for its most
14
recently completed fiscal year. Thereafter, a hospital shall
15
include its audited annual financial report for its most
16
recently completed fiscal year in its annual report of its
17
community benefits plan.
18
(Source: P.A. 102-581, eff. 1-1-22
.)

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