Designating psychiatric hospital that treats exclusively civil and forensic patients

SB 650 amends West Virginia law to define a psychiatric hospital treating exclusively civil and forensic patients (with over 95% of its inpatient census being court-ordered forensic or civil involuntary commitments from state custody) as a "state-designated facility" for tax purposes. This change excludes such hospitals from the category of "eligible acute care hospitals" subject to a 0.75% tax on gross receipts, exempting them from this tax. The bill directly affects psychiatric hospitals in West Virginia meeting this specific patient mix requirement by altering their tax classification under the Medicaid funding structure.