The U.S. Department of Health and Human Services (“HHS”) recently announced that dentists may now apply to receive funding through the CARES Act Provider Relief Fund. The original published deadline for applications to be submitted through the Enhanced Provider Relief Fund Payment Attestation Portal was July 24, 2020, but HHS confirmed that the deadline has been extended to Monday, August 3, 2020. Payment for dental providers will be calculated based upon 2% of revenues from the most recent tax filing as reported by the applicant. Payments will be disbursed on a rolling basis, i.e., until the designated fund is exhausted.
Who is eligible to apply?
Providers must first verify that their Tax Identification Number (“TIN”) is on the HHS-developed curated list of dental practice TINs generated from third-party sources and HHS datasets. Providers not on the HHS list are subject to additional review to determine their eligibility for funding. All eligible providers must also:
- Not have received any payment from the initial $50 billion Medicare-focused general distribution;
- Not have received payment from the $15 billion Medicaid and CHIP distribution;
- Have either (i) filed a federal income tax return for fiscal years 2017, 2018, or 2019 or (ii) be an entity exempt from the requirement to file a federal income tax return and have no beneficial owner that is required to file federal income tax return;
- Have provided patient dental care after January 31, 2020;
- Not have permanently ceased providing patient dental care directly or indirectly through included subsidiaries; and
- Have gross receipts or sales from providing patient dental care reported on Form 1040 if the provider is an individual.
Terms and Conditions
The terms and conditions of receiving such funding are the same as those for the General Distribution under the Provider Relief Funds. The required attestations include, but are not limited to the following:
- Payment received will be used to prevent, prepare for, and respond to COVID-19 and payment will reimburse the applicant only for health care related expenses or lost revenues that are attributable to COVID-19;
- Payment will not be used to reimburse expenses or losses that have been reimbursed from other sources or that other sources are obligated to reimburse; and
- The applicant consents to HHS publicly disclosing any payments the applicant received from the Provider Relief Fund.
The documentation to be submitted with the application, includes, among other things the provider’s most recent federal income tax return for 2017, 2018, or 2019, or a written statement explaining why the applicant is exempt from filing a federal income tax return.
How Frier Levitt Can Help
Frier Levitt continues to monitor developments related to the Provider Relief Fund and our attorneys are available to provide guidance through the application process. For more information, contact Frier Levitt to speak with an attorney.