42 CFR § 433.70 - Limitation on level of FFP for revenues from health care-related taxes.
---
identifier: "/us/cfr/t42/s433.70"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "42 CFR § 433.70 - Limitation on level of FFP for revenues from health care-related taxes."
title_number: 42
title_name: "Public Health"
section_number: "433.70"
section_name: "Limitation on level of FFP for revenues from health care-related taxes."
chapter_name: "CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES"
subchapter_number: "C"
subchapter_name: "MEDICAL ASSISTANCE PROGRAMS"
part_number: "433"
part_name: "STATE FISCAL ADMINISTRATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "42 U.S.C. 1302."
regulatory_source: "43 FR 45201, Sept. 29, 1978, unless otherwise noted."
cfr_part: "433"
---
# 433.70 Limitation on level of FFP for revenues from health care-related taxes.
(a) *Limitations.* Beginning October 1, 1995, there is no limitation on the amount of health care-related taxes that a State may receive without a reduction in FFP, as long as the health care-related taxes meet the requirements specified in § 433.68.
(b) *Calculation of FFP.* CMS will deduct from a State's medical assistance expenditures, before calculating FFP, revenues from health care-related taxes that do not meet the requirements of § 433.68 and any health care-related taxes in excess of the limits specified in paragraph (a)(1) of this section.
[57 FR 55138, Nov. 24, 1992, as amended at 73 FR 9699, Feb. 22, 2008]