Comments on CMS's provider-tax implementation rule closed September 21 with no extension; the final rule is the next step
The public comment period on CMS-2452-P, the proposed rule implementing the provider-tax limits in Public Law 119-21 section 71115 (91 FR 46562, published July 23, 2026), closed at 11:59 p.m. Eastern on September 21, 2026. The Regulations.gov record for docket CMS-2026-2476 shows the document is no longer open for comment, and the Federal Register lists no extension notice and no final rule for the regulation (RIN 0938-AV93) as of September 24.
The Federal Register's September 24 check of Regulations.gov counted 245 posted comments. What does not change: the class-specific July 4, 2025 ceilings and the expansion-state phase-down are already law and take effect on the statutory schedule whatever the final rule says.
The comment period only governs CMS's proposed calculation, reporting, 75/75-test and oversight mechanics.
Part of
- Medicaid financing and eligibility operations
Provider taxes and state-directed payments
Key points
- The window to shape the mechanics is closed. What remains to watch is the final rule, which will show how CMS responded to comments on the calculation and reporting rules.
- Do not treat the closed comment period as a delay. The statutory ceilings start with federal fiscal year 2027 on October 1, 2026, and the expansion-state phase-down starts in FFY 2028.
Sources for this story
Regulations.gov docket CMS-2026-2476 / Federal Register (CMS-2452-P, RIN 0938-AV93)Sources for your board packet
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FQHC Talent. (2026, September 21). Comments on CMS's provider-tax implementation rule closed September 21 with no extension; the final rule is the next step. Source: Regulations.gov docket CMS-2026-2476 / Federal Register (CMS-2452-P, RIN 0938-AV93). Retrieved September 29, 2026, from https://www.fqhctalent.com/intel/cms-2452-p-provider-tax-comment-period-closed-september-2026
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