Health Care Tax - Prior Years Forms

Broad Based Health Care Tax

Health Care Severance Tax

Note: The Health Care Severance Tax is terminated effective July 1, 2016. Final annual return is due August.

Healthcare Severance is an Excise Tax on behavioral health services that provide for the care and treatment of persons with mental illness, mental retardation, developmental disabilities or alcohol or drug abuse problems in an inpatient, residential or outpatient setting, including, but not limited to, habilitative or rehabilitative interventions or services and cooking, cleaning, laundry and personal hygiene services provided for such care.