Provide for a hospital community benefit fee

This bill requires nonprofit hospitals in Montana to report their community benefit spending (like charity care and health programs) to the state health department. If a hospital's reported community benefits don't cover its potential property tax liability (the tax it would owe if not exempt), it must pay a fee equal to the difference. The fee funds a special account that provides annual funding to critical access hospitals based on bed count. This directly affects nonprofit hospitals that currently qualify for property tax exemptions but may not meet the new community benefit threshold.