Rules for determination of full-time equivalent residents for cost-reporting periods

(a) DGME determinations Section 1886(h)(4) of the Social Security Act (42 U.S.C. 1395ww(h)(4)), as amended by section 2006(a), is amended— (1) in subparagraph (E), by striking Subject to subparagraphs (J) and (K), such rules and inserting Subject to subparagraphs (J), (K), and (M), such rules; (2) in subparagraph (J), by striking Such rules and inserting Subject to subparagraph (M), such rules; (3) in subparagraph (K), by striking In determining and inserting Subject to subparagraph (M), in determining; and (4) by adding at the end the following new subparagraph: (M) Treatment of certain residents and interns For purposes of cost-reporting periods beginning on or after October 1, 2027, in determining the hospital’s number of full-time equivalent residents for purposes of this paragraph, all time spent by an intern or resident in an approved medical residency training program shall be counted toward the determination of full-time equivalency if the hospital— (i) is recognized as a subsection (d) hospital; (ii) is recognized as a subsection (d) Puerto Rico hospital; (iii) is reimbursed under a reimbursement system authorized under section 1814(b)(3); or (iv) is a provider-based hospital outpatient department.. (b) IME determinations Section 1886(d)(5)(B)(xi) of the Social Security Act (42 U.S.C. 1395ww(d)(5)(B)(xi)) is amended— (1) in subclause (II), by striking In determining and inserting Subject to subclause (IV), in determining; (2) in subclause (III), by striking In determining and inserting Subject to subclause (IV), in determining; and (3) by inserting after subclause (III) the following new subclause: (IV) For purposes of cost-reporting periods beginning on or after October 1, 2027, the provisions of subparagraph (M) of subsection (h)(4) shall apply under this subparagraph in the same manner as they apply under such subsection..