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Tax Exemption To Health Maintenance Organizations: What's The Issue And Who Should Decide It, Arthur M. Reginelli
Tax Exemption To Health Maintenance Organizations: What's The Issue And Who Should Decide It, Arthur M. Reginelli
Journal of Law and Health
In light of the expected role HMOs will play in this country's health care reform, the continued debate over the Service's position regarding tax exemption for HMOs, the recent judicial confirmation of the Service's position regarding tax exemption for HMOs, the recent judicial confirmation of the Service's position, and proposals to codify the requirements a tax-exempt HMO must meet, a closer look at HMOs and the questions involving their tax exemption is warranted. Specifically, this note will examine the criteria that hospitals must meet to attain tax-exempt status and will consider the appropriateness of these criteria with respect to HMOs. …