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Intermediate care facilities (ICF) tax

What is the intermediate care facilities (ICF) tax?

It is a tax imposed on the gross receipts of intermediate care facilities for services provided to persons with intellectual disabilities.

How do I pay the tax?

The tax is reported on the excise tax return.

What rate do I pay?

The rate is 6% of revenues for services provided to intellectually disabled persons.

What are the funds used for?

The funds go to the state general fund and are used for the state's share of the cost of the facilities. Federal funds are available on a matching basis.