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.

SB 264 requires TennCare to certify eligible healthcare providers' unreimbursed costs (the difference between 125% of federal Medicaid rates and TennCare payments) as charitable contributions for federal tax purposes. To qualify, providers must pay TennCare a $25 annual fee (or $25 per provider in a group practice) by January 15 each year. TennCare must then issue a certification by January 31 of the following year, allowing providers to deduct these costs on federal tax returns. The bill applies to contributions made on or after July 1, 2025, and amends Tennessee Code Title 67, Chapter 4.