Effective January 1, 1992, CMS will deduct from a State's expenditures for medical assistance, before calculating FFP, funds from provider-related donations and revenues generated by health care-related taxes received by a State or unit of local government, in accordance with the requirements, conditions, and limitations of this subpart, if the donations and taxes are not--
(a) Permissible provider-related donations, as specified in Sec. 433.66(b); or
(b) Health care-related taxes, as specified in Sec. 433.68(b). [57 FR 55138, Nov. 24, 1992, as amended at 73 FR 9698, Feb. 22, 2008] Sec. Sec. 433.58-433.60 [Reserved]