The NFQA is an assessment of 5.5% of "net patient services revenues" on all nursing facilities on the basis of patient days in each nursing facility. The assessment is implemented in accordance with the provisions of 42 C.F.R. Part 433.
The assessment is paid by nursing facilities as defined in RSA 151-E:2,V and facilities licensed as a specialty hospital and certified to receive federal reimbursement as a nursing facility.
The assessment period for NFQA is a 3-month period beginning July 1, October 1, January 1, and April 1, of each year. Each nursing facility shall pay 100% of its NFQA due and payable for the assessment period no later than the fifteenth day of the month following the assessment period.
However, no penalty or interest is imposed for failure to make payment of the assessment when due if such payment is made by electronic funds transfer on or before the last day of the month in which such payment is due.
Every nursing facility shall on or before the tenth day of the month following the expiration of the assessment period make a return to the Department of Revenue Administration and to the Department of Health and Human Services.
Questions regarding the calculation of your Net Patient Services Revenue should be directed to the Department of Health and Human Services, Bureau of Elderly & Adult Services, Rate Setting & Audit Unit at (603) 271-9210.
Questions regarding the filing of completed returns or ACH Debit forms may be directed to the Department of Revenue Administration's NFQA Administrator at (603) 230-5018.
New Hampshire Department of Revenue Administration
Governor Hugh Gallen State Office Park
109 Pleasant Street (Medical & Surgical Building), Concord NH
(603) 230-5000 |
TDD Access Relay NH: 1-800-735-2964 |
fax: (603) 230-5945
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