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ARRA 2009
The American Recovery and Reinvestment Act (ARRA) - 2009

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CONTACT

Cook & Co.
Bara Business Center
124 South Main Street
Arab, Alabama 35016-1351

  • Main Tel: 256-586-4111
  • Nationwide: 800-551-6253 or 6254
  • Birmingham (Direct): 322-7452 
  • Huntsville (Direct): 534-6922
  • Fax: 256-586-4138
  • Email: info at bara dot net
  • Directions: Map
  • Office Directory
  • We accept VISA, MasterCard, Discover and American Express

OFFICE HOURS

Tax Season (Feb 1 - Apr 15)
Mon - Fri
9:00 a.m. - 8:00 p.m.
Saturdays 9:00 a.m. - 4:00 p.m.

After Tax-Season (Apr 16 - Jan 31)
Mon - Thu
9:00 a.m. - 5:00 p.m.
Closed on Fri and Sat

Scheduling an Appointment:
With the majority of our clientele being in the Huntsville and Birmingham metropolitan areas, we maintain direct phone lines from those areas. In Huntsville call 534-6922. In Birmingham call 322-7452. Our local Arab telephone numbers are (Area Code 256) 586-4111, 586-4112, 586-4113 and 586-4114 (if using a cell phone, please use one of these numbers). If you need to call toll-free, dial 1-800-551-6253 or 1-800-551-6254.

Available appointment times on the hour are: Mornings 9, 10 or 11, Afternoons 1, 2 or 3 and Evenings 6, 7 or 8 (no evening appointments on Saturdays).


HELPFUL INFO

Our sitelinks are divided into four main categories:

The Accounting Department, where you will find information related to; accounting, bookkeeping and payroll.

Our Tax Department has answers to many questions you may have regarding federal, state and local taxes, including; income tax, sales tax, privilege tax and use tax.

In the Financial Department you will find articles and information on; managing your finances, banking, investing, different types of investments, cash and debt management.

The Technology Department contains helpful information on; computers, software, information systems, automated processes, the internet and email.

Many hours of work have gone into our effort of providing the information contained in this website, not only to our many clients, but the public in general. As of June 2010 we have more than 2,000 pages. To quickly find the answers to your accounting, tax, financial or technology related questions, please use our search box, which is in the upper left corner of every page.

 


 


 

Subtitle C - Miscellaneous Medicare Provisions

SEC. 4301. MORATORIA ON CERTAIN MEDICARE REGULATIONS.

(a)
DELAY IN PHASE OUT OF MEDICARE HOSPICE BUDGET NEUTRALITY ADJUSTMENT FACTOR DURING FISCAL YEAR 2009.—Notwithstanding any other provision of law, including the final rule published on August 8, 2008, 73 Federal Register 46464 et seq., relating to Medicare Program; Hospice Wage Index for Fiscal Year 2009, the Secretary of Health and Human Services shall not phase out or eliminate the budget neutrality adjustment factor in the Medicare hospice wage index before October 1, 2009, and the Secretary shall recompute and apply the final Medicare hospice wage index for fiscal year 2009 as if there had been no reduction in the budget neutrality adjustment factor.
(b)
NON-APPLICATION OF PHASED-OUT INDIRECT MEDICAL EDUCATION (IME) ADJUSTMENT FACTOR FOR FISCAL YEAR 2009.—
(1)
IN GENERAL.—Section 412.322 of title 42, Code of Federal Regulations, shall be applied without regard to paragraph
(c)
of such section, and the Secretary of Health and Human Services shall recompute payments for discharges occurring on or after October 1, 2008, as if such paragraph had never been in effect.
(2)
NO EFFECT ON SUBSEQUENT YEARS.—Nothing in paragraph (1) shall be construed as having any effect on the application of paragraph (d) of section 412.322 of title 42, Code of Federal Regulations.

Cook and Company, Enrolled Agents

 

(c)
FUNDING FOR IMPLEMENTATION.—In addition to funds otherwise available, for purposes of implementing the provisions of subsections (a) and (b), including costs incurred in reprocessing claims in carrying out such provisions, the Secretary of Health and Human Services shall provide for the transfer from the Federal Hospital Insurance Trust Fund established under section 1817 of the Social Security Act (42 U.S.C. 1395i) to the Centers for Medicare & Medicaid Services Program Management Account of $2,000,000 for fiscal year 2009.

SEC. 4302. LONG-TERM CARE HOSPITAL TECHNICAL CORRECTIONS.

(a)
PAYMENT.—Subsection (c) of section 114 of the Medicare, Medicaid, and SCHIP Extension Act of 2007 (Public Law 110– 173) is amended—
(1)
in paragraph (1)—
(A)
by amending the heading to read as follows: ‘‘DELAY IN APPLICATION OF 25 PERCENT PATIENT THRESHOLD PAYMENT ADJUSTMENT’’;
(B)
by striking ‘‘the date of the enactment of this Act’’ and inserting ‘‘July 1, 2007,’’; and
(C)
in subparagraph (A), by inserting ‘‘or to a long-term care hospital, or satellite facility, that as of December 29, 2007, was co-located with an entity that is a provider-based, off-campus location of a subsection (d) hospital which did not provide services payable under section 1886(d) of the Social Security Act at the off-campus location’’ after ‘‘freestanding long-term care hospitals’’; and
(2)
in paragraph (2)— H. R. 1—382
(A)
in subparagraph (B)(ii), by inserting ‘‘or that is described in section 412.22(h)(3)(i) of such title’’ before the period; and
(B)
in subparagraph (C), by striking ‘‘the date of the enactment of this Act’’ and inserting ‘‘October 1, 2007 (or July 1, 2007, in the case of a satellite facility described in section 412.22(h)(3)(i) of title 42, Code of Federal Regulations)’’.
(b)
MORATORIUM.—Subsection (d)(3)(A) of such section is amended by striking ‘‘if the hospital or facility’’ and inserting ‘‘if the hospital or facility obtained a certificate of need for an increase in beds that is in a State for which such certificate of need is required and that was issued on or after April 1, 2005, and before December 29, 2007, or if the hospital or facility’’.
(c)
EFFECTIVE DATE.—The amendments made by this section shall be effective and apply as if included in the enactment of the Medicare, Medicaid, and SCHIP Extension Act of 2007 (Public Law 110–173).

 

 


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Copyright © 1994-2010 Cook & Co. Toll-Free Nationwide 1-800-551-6253 or 6254  Main Tel. 256-586-4111 Fax 256-586-4138 Bara Business Center 124 South Main Street  Arab, Alabama 35016  Direct Phone Lines From Birmingham: 322-7452 Huntsville: 534-6922  Cook & Co., Enrolled Agents are licensed by the U.S. Treasury Department to represent taxpayers before the Internal Revenue Service (IRS). Greg Cook is a Certified Public Accountant (CPA) licensed by the states of Alabama and Tennessee.

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