Section 808-G. Tax exemption.
(a) General rule.--Notwithstanding any exemptions granted by any other Federal, State or local tax or other law, no covered hospital other than an exempt hospital shall be exempt from the assessment.
(b) Interpretation.--The assessment imposed under this article shall be recognized by the Commonwealth as uncompensated goods and services under the act of November 26, 1997 (P.L.508, No.55), known as the Institutions of Purely Public Charity Act, and shall be considered a community benefit for purposes of any required or voluntary community benefit report filed or prepared by a covered hospital.
(808-G reenacted July 9, 2013, P.L.369, No.55)
Compiler's Note: See the preamble to Act 55 of 2013 in the appendix to this act for special provisions relating to legislative findings and declarations.