Community Benefit State Law Profiles: A 50-State Survey of State Community Benefit Laws through the Lens of the ACA June 2015


The Hilltop Institute’s Community Benefit State Law Profiles (Profiles) present a comprehensive analysis of each state’s community benefit landscape as defined by its laws, regulations, tax exemptions, and, in some cases, policies and activities of state executive agencies. The Profiles organize these state-level legal frameworks by the major categories of federal community benefit requirements found in §9007 of the Affordable Care Act (ACA), §501(r) of the Internal Revenue Code. As state policymakers and community stakeholders assess their state’s community benefit landscape in the wake of national health reform, the Profiles provide a needed contextual basis for consideration of these policies against those of other states and federal community benefit benchmarks.

The Profiles were originally published in March 2013. Because states typically update laws during their annual legislative sessions, Hilltop methodically reviewed the community benefit laws of all 50 states twice in 2015 and once in 2016 to ensure that all legislative changes were identified. The first update, published January 2015, identifies changes that occurred between March 2013 and December 31, 2014. The second update, published December 2015, identifies changes that occurred between January 1, 2015, and October 31, 2015. This third update, published June 2016, identifies changes that occurred between November 1, 2015, and May 31, 2016.

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