IRS urged to confirm that hospitals can report housing on Part I of 2015 Schedule H

The AHA, Catholic Health Association of the United States and Association of American Medical Colleges today urged the Internal Revenue Service to publicly confirm that hospitals may report expenditures for clean and safe housing on Part I of their 2015 Schedule H forms. “We are aware of the remarks of your senior technical advisor, Eric San Juan, at the American Health Lawyers Association’s tax program on Oct. 8, 2015, in which he acknowledged that housing and other social determinants of health that meet a documented community need are community benefit activities,” the groups wrote. “He also indicated that if a hospital believes that its housing activities meet the community benefit standard, it can include such expenses in Part I. While we were pleased to hear him articulate this position, unfortunately, the language of the current Schedule H Form and Instructions are still at odds with that, leaving hospitals with uncertainty on how to proceed.” Earlier this year, the hospital groups urged the agency to formally acknowledge that support for improved housing to enhance the health of a hospital’s community is a community benefit and should be recognized on page 1 of Schedule H, and provided extensive research showing that housing is a critical component of health.