Healthcare Workers

HHS Releases Second Wave of Grant Money to Healthcare Providers

As part of its $2.2 trillion aid package, Congress appropriated $100 billion in financial relief to healthcare providers. The funds are being distributed through the Department of Health and Human Services (HHS) to hospitals, public entities, not-for-profit entities, and Medicare- and Medicaid-enrolled suppliers and institutional providers to cover unreimbursed healthcare-related expenses or lost revenues due to the coronavirus pandemic. Funds are provided as a grant, given compliance with the criteria as listed on the HHS website, including that they cannot be used for the same expenses as proceeds from a Paycheck Protection Program (PPP) loan or Economic Injury Disaster Loan (EIDL).

HHS distributed an initial $30 billion of the $50 billion general distribution fund between April 10 and 17. While providers were not required to submit an application for these funds, they are required to verify receipt of the funds through the HHS general distribution portal.

On April 24, HHS began distributing the remaining $20 billion. Certain providers were automatically sent an advance payment based on the revenue data they submit in Centers for Medicare and Medicaid Services (CMS) cost reports. Providers who receive their money automatically still need to submit their revenue information through the HHS general fund portal.

On April 27, HHS opened the general fund portal for providers who received automatic payments to report revenue. Providers that did not receive the automatic advance may be eligible for additional funds by accessing the general distribution portal and providing IRS tax filings and estimates of lost revenues in March and April of 2020. Providers that have not already confirmed receipt of monies from the original $30 billion distribution will need to complete the verification, then reenter the portal to proceed with an additional application.

To be eligible, a provider must:

  • Have received a Provider Relief Fund Payment by 5:00 pm EST, Friday April 24.
  • Attest to having received the payment via the Provider Attestation Portal, and agree to the Terms and Conditions on the attestation portal.

Providers should be prepared to provide the following:

  • A provider’s “Gross Receipts or Sales” or “Program Service Revenue” as submitted on its federal income tax return
  • Estimated revenue losses in March 2020 and April 2020 due to COVID
  • A copy of the provider’s most recently filed federal income tax return
  • A listing of the Tax Identification Numbers of any of the provider’s subsidiary organizations that have received relief funds but that do not file separate tax returns

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About the Author(s)
Joshua is a Principal in the Youngstown, Ohio office of HBK CPAs & Consultants.  He began his public accounting career in 2006 with HBK. Joshua has extensive experience in the areas of taxation, financial reporting, profit enhancement and business consulting with closely-held companies. He serves a wide variety of industries including manufacturing, construction, medical practices, senior living services and wholesale distribution, as well as businesses ranging from small, locally-owned companies to large corporations. Additionally, Joshua is the Assistant Golf Coach at Youngstown State University.
Hill, Barth & King LLC has prepared this material for informational purposes only. Any tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or under any state or local tax law or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein. Please do not hesitate to contact us if you have any questions regarding the matter.