Section 31-8-152.1. State sales and use taxation of certain health care services

   (a) There is established within the trust fund a segregated account for revenues raised through the sales and use tax on charges defined in subparagraph (H) of paragraph (31) of Code Section 48-8-2. An amount equal to the amount of state sales and use tax proceeds on such charges which have been collected and remitted to the state revenue commissioner shall be credited by the state revenue commissioner on a monthly basis to the segregated account within the trust fund and shall be invested in the same manner as authorized for investing other moneys in the state treasury.

(b) The department shall make application to the federal Department of Health and Human Services for state plan amendments for the 2012 fiscal year that will improve the delivery of long-term care through the use of enhanced case management services and establishing a new base year for nursing home facility cost reports.

(c) Notwithstanding any other provision of this chapter, the General Assembly is authorized to appropriate as state funds to the department for use in any fiscal year all revenues dedicated and deposited into the segregated account. Such appropriations shall be authorized to be made for the sole purpose of obtaining federal financial participation for medical assistance payments for long-term care services, including nursing home services, that are referred by a SOURCE Case Management Provider, as defined in paragraph (34.1) of Code Section 48-8-2. Any appropriation from the segregated account for any purpose other than such medical assistance payments shall be void.

(d) Revenues appropriated to the department pursuant to this Code section shall be used to match federal funds that are available for the purpose for which such trust funds have been appropriated.

(e) Appropriations from the segregated account to the department shall not lapse to the general fund at the end of the fiscal year.

(f) This Code section shall stand automatically repealed on the date the state treasurer certifies in writing to the commissioner that federal matching funds have ceased to be available or on June 30, 2014, whichever date is earlier.

(g) The department is authorized to adopt rules and regulations to implement this Code section.

Code 1981, § 31-8-152.1, enacted by Ga. L. 2011, p. 674, § 1-1/HB 117.