Amendment ID: S3018-366-R2

2nd Redraft Amendment 366

Limit MassHealth Estate Tax on the Poor

Ms. Comerford, Ms. Edwards, Ms. Rausch, Mr. Eldridge, Ms. Gobi, Ms. Jehlen, Messrs. Cyr, Timilty and Crighton, Ms. Chandler, Mr. Pacheco and Ms. Lovely move that the proposed new text be amended by inserting after section 110 the following 2 sections:-

“SECTION 110A. Section 31 of chapter 118E of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after subsection (b) the following subsection:-

(b½) This subsection shall apply to estates of individuals dying on or after April 1, 1995. There shall be no adjustments or recovery of medical assistance correctly paid except for recovery from the estate of an individual who was:

(i) regardless of age, a resident in a nursing facility or other medical institution within the meaning of 42 USC 1396p(a)(1)(B)(i) when the individual received such assistance; provided, however, that recovery of such assistance shall be limited to assistance provided on or after March 22, 1991; or

(ii) 55 years of age or older when the individual received such assistance, where such assistance was for services provided on or after October 1, 1993, but only for medical assistance consisting of nursing facility services, home and community-based services and related hospital and prescription drug services for which estate recovery is mandated by 42 USC 1396p(b)(1)(B)(i) or other federal law.

Any recovery may be made only after the death of the surviving spouse, if any, and only at a time when the individual has no surviving child under the age of 21 years or who is an individual who is blind or an individual with a disability.

SECTION 110B. Said section 31 of said chapter 118E, as so appearing, is hereby further amended by adding the following subsection:-

(e) Notwithstanding subsection (b½), there shall be no adjustment or recovery of medical assistance correctly paid from the estate of an individual who was receiving such assistance under the CommonHealth program for adults with disabilities or for payment of personal care attendant services.”; and

by inserting after section 160 the following 2 sections:-

“SECTION 160A. The executive office of health and human services shall file a state plan amendment or waiver application, as may be required, to implement the provisions of subsections (b½) and (e) of section 31 of chapter 118E of the General Laws.

SECTION 160B. Subsections (b½) and (e) of section 31 of chapter 118E of the General Laws shall take effect upon approval of the state plan amendment or waiver application required under section 160A.”.