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Health lawyers discuss IRS directive on EHR

EHR Connection, September 17, 2007

An Internal Revenue Service (IRS) official discussed the agency's directive on EHR subsidies that has raised many questions since it was released in May at a recent teleconference sponsored by the American Health Lawyers Association, according to a September 5 CCH® Healthcare Compliance article.

The IRS official clarified that, if during a field investigation, an agent finds private benefit or inurement outside an EHR context, the agent could also review the benefits of HIT. The May directive said the IRS would not treat benefits a hospital provides to its medical staff physicians as benefits or inurements impermissible under Internal Revenue Code §501(c)(3) if hospitals meet the following conditions. The benefits must fall within the range of HIT items and services permitted by HHS' EHR regulations and the hospital must comply with conditions in the IRS directive.

Teleconference participants also discussed disclosure, cost-sharing, and other issues.

To read the CCH® Healthcare Compliance article, click here.

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