Frequently Asked Questions - Medicaid Enhancement Tax (MET)

• What is the Medicaid Enhancement Tax (MET)?
• Who pays it?
• When is the tax due?
• When is the return due?
• Who do I contact with questions?

What is the Medicaid Enhancement Tax (MET)?

The MET is a tax upon the "net patient services revenue" of certain hospitals for each hospital's fiscal year ending during the calendar year in which the taxable period begins. For the taxable period ending June 30, 2015 the tax rate was 5.5%. For the taxable period ending June 30, 2016, the tax rate is reduced to 5.45% and for the taxable period ending June 30, 2017 and forward, the tax rate is reduced to 5.4%.

Who pays it?

The tax is paid by general hospitals required to be licensed under RSA 151 that provide inpatient and outpatient hospital services, but not including government facilities.

When is the tax due?

The tax period for MET is a 12-month period beginning July 1 and ending June 30.  Each hospital is required to pay 100% of its MET due and payable for the taxable period no later than the fifteenth day of April.

When is the return due?

Every hospital shall on or before the fifteenth day of April in the taxable period make a return to the Department of Revenue Administration.

Who do I contact with questions?

Questions regarding the filing of completed returns or ACH forms may be directed to the Department of Revenue Administration's MET Administrator at (603) 230-5012.

Questions regarding the MET may be directed to the Department's Audit Division at (603) 230-5030.