Taxes - As introduced, requires TennCare to certify an eligible healthcare provider's unreimbursed costs in a calendar year as charitable contributions made exclusively for public purposes to TennCare; requires eligible healthcare providers to pay TennCare $25 annually to receive such certification. - Amends TCA Title 67, Chapter 4.

HB 385 creates a process for TennCare-participating healthcare providers to certify their unreimbursed costs as charitable contributions for federal tax purposes. Eligible providers (including individual practitioners and group practices) must pay $25 annually to TennCare to receive this certification. "Unreimbursed costs" are defined as the gap between 125% of federal Medicaid rates and TennCare's actual payments for services to TennCare recipients. The bill allows providers to use this certification to claim tax deductions under federal law, but does not change TennCare reimbursement rates or provide new funding.