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Category: Tax Reform Center

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Ohio’s New SALT Cap Workaround

By Kevin Krieg, CPA, and Amy Sandlin, CPA In 2022, through legislation signed by Governor DeWine, Ohio joined the growing list of states to pass SALT Cap workarounds. Ohio Senate […]

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Extension to Make Portability Elections

By: Derek Gray, CPA, Director On July 8, 2022, the Internal Revenue Service released Revenue Procedure 2022-32, now extending the time to make portability elections to five years. What is […]

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Ohio Rural Health Transformation Program

In December 2025, Governor Mike DeWine announced that the state of Ohio will receive more than $200 million from the Centers for Medicare and Medicaid Services (CMS) and the U.S. […]

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Occupational Mix Survey – Importance of Payroll Decisions

Occupational Mix Survey – Importance of Payroll Decisions

The deadline for hospitals to submit the Occupational Mix Survey is June 30, 2026.  The Centers for Medicare and Medicaid Services (CMS) collects this data every three years on the […]

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Contract Labor: Impact on Wage Index

Contract Labor: Impact on Wage Index

Outsourcing is a common practice in all areas of business, including the healthcare sector.  Although this is a major expense for a hospital, it can influence the wage index factor […]

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