Statement on the Tax Cuts and Jobs Act Conference Report

Rick Pollack

President and CEO

American Hospital Association


December 15, 2017


The conference report released today has mixed results for the hospitals and health systems we represent and the patients we are privileged to care for.

Protecting hospitals’ access to tax-exempt private-activity bonds means ensuring access to modern facilities that are better able to provide high quality care in thousands of communities across America. A vital source of low-cost capital financing, which helps keep health care more affordable, private-activity bonds are a proven benefit to the public at large and would be preserved under this legislation. We are also pleased that the conference agreement’s definition of taxable income for purposes of calculating interest expense deductions follows the House bill and will be preserved in the near term. This will facilitate assistance for certain hospitals to ensure access to care. Together with the preservation of medical expense deductions for patients with high medical costs – utilized by nearly 10 million Americans annually – we are encouraged by the inclusion of these important provisions in the Tax Cuts and Jobs Act.

However, we are concerned about the inclusion of the individual mandate repeal and the consequences that this would pose to our patients. It is unfortunate that the important task of overhauling the tax code will erode health coverage for many.

We will continue to review this legislative package to assess its impact on patients and communities and the hospitals and health systems that serve them.


Contact:         Colin Milligan, 202-638-5491,

                        Marie Johnson, 202-626-2351,




About the AHA

The AHA is a not-for-profit association of health care provider organizations and individuals that are committed to the health improvement of their communities. The AHA is the national advocate for its members, which include nearly 5,000 hospitals, health care systems, networks, other providers of care and 43,000 individual members. Founded in 1898, the AHA provides education for health care leaders and is a source of information on health care issues and trends. For more information, visit the AHA website at

Related Resources

Special Bulletin
The Department of Homeland Security (DHS) Aug. 12 published a final rule that could limit legal immigrants’ future immigration status, such as ability to…
AHA's comments on the Department of Health and Human Services’ proposed rule to modify the current regulations implementing Section 1557 of the Affordable Care…
This supplemental report updates a previous analysis to reflect the revised Medicare-X Choice legislation as introduced in April, 2019.
Case Studies
Case Studies
IHA implemented a social determinants of health screening and referral program in an effort to connect with patients, and meet the requirements of the State…
The AHA, AAMC and FAH agree with the Committee’s goal of reducing the price of drugs, and applaud many of the steps outlined in the descriptio