Bearing Hospital Tax Breaks: How Non-Profits Benefit From Your Surprise Medical Bills

Authors

Taylor N. Armstrong, Georgia State University College of LawFollow

Document Type

Article

Abstract

This Note addresses the growing issue of surprise medical bills and how the United States Tax Code can be used to prevent many patients from receiving these bills. Part I provides a background on surprise billing and market factors that have led to an increase in the bills as well as current legislative solutions to the problem. Part II analyzes the role that hospitals play in the insurance market, the current standards for nonprofit hospitals to receive tax exemption under Internal Revenue Code (IRC) § 501, and how these legal standards fall short of accomplishing the goals of the tax exemption. Finally, Part III proposes an alternative solution of using the Tax Code as a means of protecting patients.

Recommended Citation

Taylor N. Armstrong, Bearing Hospital Tax Breaks: How Non-Profits Benefit From Your Surprise Medical Bills, 35 Ga. St. U. L. Rev. (2019).
Available at: https://readingroom.law.gsu.edu/gsulr/vol35/iss3/7