Governor Murphy Signs ACF Tax Changes into Law

In this episode of Brach Eichler Talks, we break down New Jersey’s newly signed Healthcare Finance Enhancement Act and what it means for ambulatory care facilities (ACFs), including surgery centers, imaging centers, and one-room surgical practices. Healthcare attorneys John D. Fanburg, Caroline J. Patterson, and Andrew M. Kuder discuss how the removal of the gross receipts cap and floor, along with changes to assessment percentages, will impact financial planning and compliance across the state. Tune in for practical insights into what your facility needs to know and how to stay ahead of regulatory changes.

 

If you have any questions about how this new law may impact your facility, or any other questions or issues related to your healthcare business, please contact:

- John D. Fanburg, Esq., Managing Member and Chair, Healthcare Law Practice at 973-403-3107 or [e-mail]

- Caroline J. Patterson, Esq., Member and Vice Chair, Healthcare Law Practice at 973-364-5233 or [e-mail]

- Andrew M. Kuder, Esq., Associate, Healthcare Law Practice at 973-403-3141 or [e-mail]

 

To read the full New Jersey Law Journal article, visit https://www.bracheichler.com/insights/governor-murphy-signs-acf-tax-changes-into-law/

  *This is intended to provide general information, not legal advice. Please contact the authors if you need specific advice.

Episode Transcript

(00:00):
Thank you for tuning in to the Brach Eichler Talks podcast, where

(00:06):
we explore and discuss today's trending legal topics.
In this episode, we'll discuss a recent health care law alert from Brach Eichler titled
governor Murphy signs ACF tax changes into law.
On June 30, 2025, Governor Phil Murphy signed into law the "Healthcare Finance Enhancement
Act" (Assembly Bill 5809), which brings significant changes to the assessment of ambulatory

(00:31):
care facilities, including ambulatory surgery centers, surgical
practices, and licensed imaging centers (ACFs).
Prior to the passage of the new law, ACFs were required to pay a 2.95% assessment on gross
receipts over $300,000 with a cap on the assessment of $350,000.

(00:51):
Under the new law, beginning July 1, 2025, the assessment is set at 2.5% of gross receipts
, and both the floor of $300,000 and the cap of $350,000 have been removed.
Further, while certain facilities such as (1) room surgical practices were previously exempt
from the assessment, these facilities will now be subject to the same assessment.

(01:15):
These changes will impact almost every ACF in New Jersey.
While many facilities will have a reduced financial burden due to the decrease in the assessment
percentage, many other facilities such as surgical
practices, will no longer be exempt from an assessment.
Additionally, facilities that generate larger gross receipts will be assessed higher amounts,

(01:37):
as the $350,000 cap has been lifted, and facilities that generate gross receipts under
$300,000 will no longer be exempt.
If you have any questions about how this new law may impact your facility or any other questions
or issues related to your health care business, please contact John D.
Fanberg, Esq., Managing Member and Chair, Healthcare Law Practice at

(01:59):
973-403-3107 or [e-mail], or Caroline J.
Patterson, Esq., Member and Vice Chair, Healthcare Law Practice at
973-364-5233, or [e-mail], or Andrew M.
Kuder, Esq., Associate, Healthcare Law Practice at 973-403-3141 or [e-mail].

(02:25):
Don't forget to subscribe to our podcast on Spotify, Apple Podcasts, and YouTube.
Follow us on LinkedIn and Facebook for updates on new episodes.
For more information and resources, visit BrachEichler.com.
This is intended to provide general information, not legal advice.
Please contact the authors if you need specific legal advice.

(02:46):
Brach Eichler LLC is a full service law firm based in Roseland, New Jersey with over eighty attorneys.

The firm is focused on the following practice areas (02:51):
healthcare law, real estate, litigation
, trusts and estates, business transactions and financial services, personal injury, criminal
defense and government investigations, labor and employment, environmental and land use,
family law services, patent, intellectual property, and

(03:12):
information technology, real estate tax appeals, tax, and cannabis law.