105 STAT. 1798 PUBLIC LAW 102-234—DEC. 12, 1991 "(iii) The amount of expenditures described in subparagraph (B)(i)(II) shall be determined by the Secretary based on the best data available as of the date of the enactment of this subsection. "(6)(A) Notwithstanding the provisions of this subsection, the Secretary may not restrict States' use of funds where such funds are derived from State or local taxes (or funds appropriated to State university teaching hospitals) transferred from or certified by units of government within a State as the non-Federal share of expenditures under this title, regardless of whether the unit of government is also a health care provider, except as provided in section 1902(a)(2), unless the transferred funds are derived by the unit of government from donations or taxes that would not otherwise be recognized as the non-Federal share under this section. "(B) For purposes of this subsection, funds the use of which the Secretary may not restrict under subparagraph (A) shall not be considered to be a provider-related donation or a health care related tax. "(7) For purposes of this subsection: "(A) Each of the following shall be considered a separate class of health care items and services: "(i) Inpatient hospital services, "(ii) Outpatient hospital services. "(iii) Nursing facility services (other than services of intermediate care facilities for the mentally retarded). "(iv) Services of intermediate care facilities for the mentally retarded. "(v) Physicians' services. "(vi) Home health care services. "(vii) Outpatient prescription drugs, "(viii) Services of health maintenance organizations (and other organizations with contracts under section 1903(m)). "(ix) Such other classification of health care items and services consistent with this subparagraph as the Secretary may establish by regulation. "(B) The term 'health care provider' means an individual or person that receives payments for the provision of health care items or services. "(C) An entity is considered to be 'related' to a health care provider if the entity— "(i) is an organization, association, corporation or partnership formed by or on behalf of health care providers; "(ii) is a person with an ownership or control interest (as defined in section 1124(a)(3)) in the provider; "(iii) is the employee, spouse, parent, child, or sibling of the provider (or of a person described in clause (ii)); or "(iv) has a similar, close relationship (as defined in regulations) to the provider. "(D) The term 'State' means only the 50 States and the District of Columbia but does not include any State whose entire program under this title is operated under a waiver granted under section 1115. "(E) The 'State fiscal year' means, with respect to a specified year, a State fiscal year ending in that specified year. "(F) The term 'tax' includes any licensing fee, assessment, or other mandatory payment, but does not include pa5anent of a criminal or civil fine or penalty (other than a fine or penalty
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