id	sid	tid	token	lemma	pos
taxlaw-2843	1	1	microsoft	microsoft	PROPN
taxlaw-2843	1	2	word	word	NOUN
taxlaw-2843	1	3	santos8-1.docx	santos8-1.docx	VERB
taxlaw-2843	1	4	property	property	NOUN
taxlaw-2843	1	5	tax	tax	NOUN
taxlaw-2843	1	6	exemptions	exemption	NOUN
taxlaw-2843	1	7	for	for	ADP
taxlaw-2843	1	8	hospitals	hospital	NOUN
taxlaw-2843	1	9	:	:	PUNCT
taxlaw-2843	1	10	a	a	DET
taxlaw-2843	1	11	blunt	blunt	ADJ
taxlaw-2843	1	12	instrument	instrument	NOUN
taxlaw-2843	1	13	where	where	SCONJ
taxlaw-2843	1	14	a	a	DET
taxlaw-2843	1	15	scalpel	scalpel	NOUN
taxlaw-2843	1	16	is	be	AUX
taxlaw-2843	1	17	needed	need	VERB
taxlaw-2843	1	18	eric	eric	PROPN
taxlaw-2843	1	19	j.	j.	PROPN
taxlaw-2843	1	20	santos	santos	PROPN
taxlaw-2843	1	21	*	*	PROPN
taxlaw-2843	1	22	*	*	PROPN
taxlaw-2843	1	23	columbia	columbia	PROPN
taxlaw-2843	1	24	law	law	PROPN
taxlaw-2843	1	25	school	school	PROPN
taxlaw-2843	1	26	j.d	j.d	PROPN
taxlaw-2843	1	27	.	.	PROPN
taxlaw-2843	1	28	2016	2016	NUM
taxlaw-2843	1	29	.	.	PUNCT
taxlaw-2843	2	1	i	i	PRON
taxlaw-2843	2	2	would	would	AUX
taxlaw-2843	2	3	like	like	VERB
taxlaw-2843	2	4	to	to	PART
taxlaw-2843	2	5	thank	thank	VERB
taxlaw-2843	2	6	my	my	PRON
taxlaw-2843	2	7	faculty	faculty	NOUN
taxlaw-2843	2	8	advisor	advisor	NOUN
taxlaw-2843	2	9	,	,	PUNCT
taxlaw-2843	2	10	professor	professor	NOUN
taxlaw-2843	2	11	michael	michael	PROPN
taxlaw-2843	2	12	j.	j.	PROPN
taxlaw-2843	2	13	graetz	graetz	PROPN
taxlaw-2843	2	14	for	for	ADP
taxlaw-2843	2	15	,	,	PUNCT
taxlaw-2843	2	16	for	for	ADP
taxlaw-2843	2	17	his	his	PRON
taxlaw-2843	2	18	help	help	NOUN
taxlaw-2843	2	19	and	and	CCONJ
taxlaw-2843	2	20	guidance	guidance	NOUN
taxlaw-2843	2	21	.	.	PUNCT
taxlaw-2843	3	1	i	i	PRON
taxlaw-2843	3	2	would	would	AUX
taxlaw-2843	3	3	also	also	ADV
taxlaw-2843	3	4	like	like	VERB
taxlaw-2843	3	5	to	to	PART
taxlaw-2843	3	6	thank	thank	VERB
taxlaw-2843	3	7	my	my	PRON
taxlaw-2843	3	8	parents	parent	NOUN
taxlaw-2843	3	9	,	,	PUNCT
taxlaw-2843	3	10	dr	dr	PROPN
taxlaw-2843	3	11	.	.	PROPN
taxlaw-2843	3	12	rene	rene	PROPN
taxlaw-2843	3	13	e.	e.	PROPN
taxlaw-2843	3	14	santos	santos	PROPN
taxlaw-2843	3	15	and	and	CCONJ
taxlaw-2843	3	16	dr	dr	PROPN
taxlaw-2843	3	17	.	.	PROPN
taxlaw-2843	3	18	jody	jody	PROPN
taxlaw-2843	3	19	w.	w.	PROPN
taxlaw-2843	3	20	zylke	zylke	PROPN
taxlaw-2843	3	21	,	,	PUNCT
taxlaw-2843	3	22	exemplary	exemplary	ADJ
taxlaw-2843	3	23	members	member	NOUN
taxlaw-2843	3	24	of	of	ADP
taxlaw-2843	3	25	the	the	DET
taxlaw-2843	3	26	medical	medical	ADJ
taxlaw-2843	3	27	field	field	NOUN
taxlaw-2843	3	28	and	and	CCONJ
taxlaw-2843	3	29	the	the	DET
taxlaw-2843	3	30	inspiration	inspiration	NOUN
taxlaw-2843	3	31	for	for	ADP
taxlaw-2843	3	32	this	this	DET
taxlaw-2843	3	33	note	note	NOUN
taxlaw-2843	3	34	.	.	PUNCT
taxlaw-2843	4	1	114	114	NUM
taxlaw-2843	4	2	columbia	columbia	PROPN
taxlaw-2843	4	3	journal	journal	PROPN
taxlaw-2843	4	4	of	of	ADP
taxlaw-2843	4	5	tax	tax	NOUN
taxlaw-2843	4	6	law	law	NOUN
taxlaw-2843	4	7	[	[	X
taxlaw-2843	4	8	vol.8:113	vol.8:113	PROPN
taxlaw-2843	4	9	i.	i.	NOUN
taxlaw-2843	4	10	introduction	introduction	NOUN
taxlaw-2843	4	11	....................................................................................................	....................................................................................................	PUNCT
taxlaw-2843	5	1	115	115	NUM
taxlaw-2843	5	2	ii	ii	NOUN
taxlaw-2843	5	3	.	.	PUNCT
taxlaw-2843	6	1	background	background	NOUN
taxlaw-2843	6	2	......................................................................................................	......................................................................................................	PUNCT
taxlaw-2843	7	1	116	116	NUM
taxlaw-2843	7	2	a.	a.	NOUN
taxlaw-2843	7	3	hospitals	hospital	NOUN
taxlaw-2843	7	4	in	in	ADP
taxlaw-2843	7	5	the	the	DET
taxlaw-2843	7	6	united	united	PROPN
taxlaw-2843	7	7	states	states	PROPN
taxlaw-2843	7	8	............................................................................	............................................................................	PUNCT
taxlaw-2843	7	9	116	116	NUM
taxlaw-2843	7	10	b.	b.	PROPN
taxlaw-2843	7	11	federal	federal	PROPN
taxlaw-2843	7	12	tax	tax	NOUN
taxlaw-2843	7	13	exemption	exemption	NOUN
taxlaw-2843	7	14	for	for	ADP
taxlaw-2843	7	15	hospitals	hospital	NOUN
taxlaw-2843	7	16	................................................................	................................................................	PUNCT
taxlaw-2843	7	17	117	117	NUM
taxlaw-2843	7	18	1	1	NUM
taxlaw-2843	7	19	.	.	PUNCT
taxlaw-2843	8	1	history	history	NOUN
taxlaw-2843	8	2	of	of	ADP
taxlaw-2843	8	3	federal	federal	ADJ
taxlaw-2843	8	4	tax	tax	NOUN
taxlaw-2843	8	5	exemption	exemption	NOUN
taxlaw-2843	8	6	for	for	ADP
taxlaw-2843	8	7	hospitals	hospital	NOUN
taxlaw-2843	8	8	........................................	........................................	PUNCT
taxlaw-2843	8	9	117	117	NUM
taxlaw-2843	8	10	2	2	NUM
taxlaw-2843	8	11	.	.	PUNCT
taxlaw-2843	8	12	modern	modern	ADJ
taxlaw-2843	8	13	federal	federal	ADJ
taxlaw-2843	8	14	tax	tax	NOUN
taxlaw-2843	8	15	exemption	exemption	NOUN
taxlaw-2843	8	16	for	for	ADP
taxlaw-2843	8	17	hospitals	hospital	NOUN
taxlaw-2843	8	18	:	:	PUNCT
taxlaw-2843	8	19	the	the	DET
taxlaw-2843	8	20	community	community	NOUN
taxlaw-2843	8	21	benefit	benefit	NOUN
taxlaw-2843	8	22	standard	standard	NOUN
taxlaw-2843	8	23	......................................................................................................	......................................................................................................	PUNCT
taxlaw-2843	8	24	118	118	NUM
taxlaw-2843	8	25	c.	c.	PROPN
taxlaw-2843	8	26	state	state	NOUN
taxlaw-2843	8	27	property	property	NOUN
taxlaw-2843	8	28	tax	tax	NOUN
taxlaw-2843	8	29	exemption	exemption	NOUN
taxlaw-2843	8	30	for	for	ADP
taxlaw-2843	8	31	hospitals	hospital	NOUN
taxlaw-2843	8	32	.....................................................	.....................................................	PUNCT
taxlaw-2843	9	1	119	119	NUM
taxlaw-2843	9	2	1	1	NUM
taxlaw-2843	9	3	.	.	PUNCT
taxlaw-2843	9	4	overview	overview	NOUN
taxlaw-2843	9	5	of	of	ADP
taxlaw-2843	9	6	the	the	DET
taxlaw-2843	9	7	history	history	NOUN
taxlaw-2843	9	8	of	of	ADP
taxlaw-2843	9	9	state	state	NOUN
taxlaw-2843	9	10	property	property	NOUN
taxlaw-2843	9	11	tax	tax	NOUN
taxlaw-2843	9	12	exemptions	exemption	NOUN
taxlaw-2843	9	13	for	for	ADP
taxlaw-2843	9	14	hospitals	hospital	NOUN
taxlaw-2843	9	15	..	..	PUNCT
taxlaw-2843	10	1	119	119	NUM
taxlaw-2843	10	2	2	2	NUM
taxlaw-2843	10	3	.	.	PUNCT
taxlaw-2843	10	4	overview	overview	NOUN
taxlaw-2843	10	5	of	of	ADP
taxlaw-2843	10	6	modern	modern	ADJ
taxlaw-2843	10	7	standards	standard	NOUN
taxlaw-2843	10	8	of	of	ADP
taxlaw-2843	10	9	state	state	NOUN
taxlaw-2843	10	10	property	property	NOUN
taxlaw-2843	10	11	tax	tax	NOUN
taxlaw-2843	10	12	exemptions	exemption	NOUN
taxlaw-2843	10	13	for	for	ADP
taxlaw-2843	10	14	hospitals	hospital	NOUN
taxlaw-2843	10	15	......................................................................................................	......................................................................................................	PUNCT
taxlaw-2843	11	1	120	120	NUM
taxlaw-2843	11	2	iii	iii	NOUN
taxlaw-2843	11	3	.	.	PUNCT
taxlaw-2843	12	1	the	the	DET
taxlaw-2843	12	2	problem	problem	NOUN
taxlaw-2843	12	3	......................................................................................................	......................................................................................................	PUNCT
taxlaw-2843	13	1	121	121	NUM
taxlaw-2843	13	2	a.	a.	NOUN
taxlaw-2843	13	3	challenges	challenge	NOUN
taxlaw-2843	13	4	facing	face	VERB
taxlaw-2843	13	5	modern	modern	ADJ
taxlaw-2843	13	6	nonprofit	nonprofit	ADJ
taxlaw-2843	13	7	hospitals	hospital	NOUN
taxlaw-2843	13	8	...............................................	...............................................	PUNCT
taxlaw-2843	13	9	121	121	NUM
taxlaw-2843	13	10	1	1	NUM
taxlaw-2843	13	11	.	.	PUNCT
taxlaw-2843	14	1	hospitals	hospital	NOUN
taxlaw-2843	14	2	face	face	VERB
taxlaw-2843	14	3	thin	thin	ADJ
taxlaw-2843	14	4	profit	profit	NOUN
taxlaw-2843	14	5	margins	margin	NOUN
taxlaw-2843	14	6	and	and	CCONJ
taxlaw-2843	14	7	struggle	struggle	VERB
taxlaw-2843	14	8	to	to	PART
taxlaw-2843	14	9	continue	continue	VERB
taxlaw-2843	14	10	operations	operation	NOUN
taxlaw-2843	14	11	121	121	NUM
taxlaw-2843	14	12	2	2	NUM
taxlaw-2843	14	13	.	.	PUNCT
taxlaw-2843	15	1	hospitals	hospital	NOUN
taxlaw-2843	15	2	’	'	PUNCT
taxlaw-2843	15	3	tenuous	tenuous	ADJ
taxlaw-2843	15	4	hold	hold	NOUN
taxlaw-2843	15	5	on	on	ADP
taxlaw-2843	15	6	property	property	NOUN
taxlaw-2843	15	7	tax	tax	NOUN
taxlaw-2843	15	8	exemptions	exemption	NOUN
taxlaw-2843	15	9	..............................	..............................	PUNCT
taxlaw-2843	16	1	123	123	NUM
taxlaw-2843	16	2	3	3	NUM
taxlaw-2843	16	3	.	.	PUNCT
taxlaw-2843	16	4	coerced	coerce	VERB
taxlaw-2843	16	5	pilots	pilot	NOUN
taxlaw-2843	16	6	add	add	VERB
taxlaw-2843	16	7	to	to	ADP
taxlaw-2843	16	8	some	some	DET
taxlaw-2843	16	9	hospitals	hospital	NOUN
taxlaw-2843	16	10	’	'	PUNCT
taxlaw-2843	16	11	financial	financial	ADJ
taxlaw-2843	16	12	burdens	burden	NOUN
taxlaw-2843	16	13	....................	....................	PUNCT
taxlaw-2843	17	1	127	127	NUM
taxlaw-2843	17	2	b.	b.	NOUN
taxlaw-2843	17	3	incongruity	incongruity	NOUN
taxlaw-2843	17	4	between	between	ADP
taxlaw-2843	17	5	tax	tax	NOUN
taxlaw-2843	17	6	exemption	exemption	NOUN
taxlaw-2843	17	7	standards	standard	NOUN
taxlaw-2843	17	8	and	and	CCONJ
taxlaw-2843	17	9	reality	reality	NOUN
taxlaw-2843	17	10	of	of	ADP
taxlaw-2843	17	11	hospital	hospital	NOUN
taxlaw-2843	17	12	administration	administration	NOUN
taxlaw-2843	17	13	...................................................................................................	...................................................................................................	PUNCT
taxlaw-2843	17	14	129	129	NUM
taxlaw-2843	17	15	iv	iv	NOUN
taxlaw-2843	17	16	.	.	PUNCT
taxlaw-2843	18	1	a	a	DET
taxlaw-2843	18	2	unified	unified	ADJ
taxlaw-2843	18	3	regime	regime	NOUN
taxlaw-2843	18	4	of	of	ADP
taxlaw-2843	18	5	hospital	hospital	NOUN
taxlaw-2843	18	6	property	property	NOUN
taxlaw-2843	18	7	taxation	taxation	NOUN
taxlaw-2843	18	8	........................	........................	PUNCT
taxlaw-2843	18	9	130	130	NUM
taxlaw-2843	18	10	a.	a.	NOUN
taxlaw-2843	18	11	why	why	SCONJ
taxlaw-2843	18	12	subsidize	subsidize	VERB
taxlaw-2843	18	13	hospitals	hospital	NOUN
taxlaw-2843	18	14	at	at	ADV
taxlaw-2843	18	15	all	all	ADV
taxlaw-2843	18	16	?	?	PUNCT
taxlaw-2843	18	17	.......................................................................	.......................................................................	PUNCT
taxlaw-2843	19	1	130	130	NUM
taxlaw-2843	19	2	b.	b.	PROPN
taxlaw-2843	19	3	state	state	PROPN
taxlaw-2843	19	4	property	property	NOUN
taxlaw-2843	19	5	tax	tax	NOUN
taxlaw-2843	19	6	exemptions	exemption	NOUN
taxlaw-2843	19	7	are	be	AUX
taxlaw-2843	19	8	the	the	DET
taxlaw-2843	19	9	best	good	ADJ
taxlaw-2843	19	10	choice	choice	NOUN
taxlaw-2843	19	11	for	for	ADP
taxlaw-2843	19	12	initial	initial	ADJ
taxlaw-2843	19	13	reform	reform	NOUN
taxlaw-2843	19	14	............	............	PUNCT
taxlaw-2843	20	1	131	131	NUM
taxlaw-2843	20	2	c.	c.	NOUN
taxlaw-2843	20	3	replace	replace	VERB
taxlaw-2843	20	4	all	all	ADV
taxlaw-2843	20	5	-	-	PUNCT
taxlaw-2843	20	6	or	or	CCONJ
taxlaw-2843	20	7	-	-	PUNCT
taxlaw-2843	20	8	nothing	nothing	PRON
taxlaw-2843	20	9	exemption	exemption	NOUN
taxlaw-2843	20	10	with	with	ADP
taxlaw-2843	20	11	a	a	DET
taxlaw-2843	20	12	more	more	ADV
taxlaw-2843	20	13	flexible	flexible	ADJ
taxlaw-2843	20	14	system	system	NOUN
taxlaw-2843	20	15	...................	...................	PUNCT
taxlaw-2843	21	1	132	132	NUM
taxlaw-2843	21	2	1	1	X
taxlaw-2843	21	3	.	.	PUNCT
taxlaw-2843	21	4	identifying	identify	VERB
taxlaw-2843	21	5	services	service	NOUN
taxlaw-2843	21	6	that	that	PRON
taxlaw-2843	21	7	generate	generate	VERB
taxlaw-2843	21	8	credits	credit	NOUN
taxlaw-2843	21	9	.................................................	.................................................	PUNCT
taxlaw-2843	22	1	132	132	NUM
taxlaw-2843	22	2	2	2	X
taxlaw-2843	22	3	.	.	PUNCT
taxlaw-2843	22	4	measuring	measure	VERB
taxlaw-2843	22	5	credits	credit	NOUN
taxlaw-2843	22	6	.......................................................................................	.......................................................................................	PUNCT
taxlaw-2843	23	1	136	136	NUM
taxlaw-2843	23	2	3	3	NUM
taxlaw-2843	23	3	.	.	PUNCT
taxlaw-2843	24	1	other	other	ADJ
taxlaw-2843	24	2	considerations	consideration	NOUN
taxlaw-2843	24	3	..................................................................................	..................................................................................	PUNCT
taxlaw-2843	24	4	138	138	NUM
taxlaw-2843	24	5	v.	v.	ADP
taxlaw-2843	24	6	conclusion	conclusion	NOUN
taxlaw-2843	24	7	........................................................................................................	........................................................................................................	PUNCT
taxlaw-2843	24	8	139	139	NUM
taxlaw-2843	24	9	2017	2017	NUM
taxlaw-2843	24	10	]	]	PUNCT
taxlaw-2843	24	11	property	property	NOUN
taxlaw-2843	24	12	tax	tax	NOUN
taxlaw-2843	24	13	exemptions	exemption	NOUN
taxlaw-2843	24	14	for	for	ADP
taxlaw-2843	24	15	hospitals	hospital	NOUN
taxlaw-2843	24	16	115	115	NUM
taxlaw-2843	24	17	i.	i.	NOUN
taxlaw-2843	24	18	introduction	introduction	NOUN
taxlaw-2843	24	19	the	the	DET
taxlaw-2843	24	20	hospital	hospital	NOUN
taxlaw-2843	24	21	industry	industry	NOUN
taxlaw-2843	24	22	in	in	ADP
taxlaw-2843	24	23	the	the	DET
taxlaw-2843	24	24	united	united	PROPN
taxlaw-2843	24	25	states	states	PROPN
taxlaw-2843	24	26	has	have	AUX
taxlaw-2843	24	27	entered	enter	VERB
taxlaw-2843	24	28	a	a	DET
taxlaw-2843	24	29	crucible	crucible	NOUN
taxlaw-2843	24	30	.	.	PUNCT
taxlaw-2843	25	1	though	though	SCONJ
taxlaw-2843	25	2	the	the	DET
taxlaw-2843	25	3	financial	financial	ADJ
taxlaw-2843	25	4	state	state	NOUN
taxlaw-2843	25	5	of	of	ADP
taxlaw-2843	25	6	nonprofit	nonprofit	ADJ
taxlaw-2843	25	7	hospitals	hospital	NOUN
taxlaw-2843	25	8	has	have	AUX
taxlaw-2843	25	9	improved	improve	VERB
taxlaw-2843	25	10	recently	recently	ADV
taxlaw-2843	25	11	,	,	PUNCT
taxlaw-2843	25	12	many	many	ADJ
taxlaw-2843	25	13	are	be	AUX
taxlaw-2843	25	14	still	still	ADV
taxlaw-2843	25	15	struggling	struggle	VERB
taxlaw-2843	25	16	to	to	PART
taxlaw-2843	25	17	cope	cope	VERB
taxlaw-2843	25	18	with	with	ADP
taxlaw-2843	25	19	sweeping	sweeping	ADJ
taxlaw-2843	25	20	regulatory	regulatory	ADJ
taxlaw-2843	25	21	reform	reform	NOUN
taxlaw-2843	25	22	and	and	CCONJ
taxlaw-2843	25	23	a	a	DET
taxlaw-2843	25	24	changing	change	VERB
taxlaw-2843	25	25	healthcare	healthcare	NOUN
taxlaw-2843	26	1	landscape.1	landscape.1	INTJ
taxlaw-2843	26	2	they	they	PRON
taxlaw-2843	26	3	are	be	AUX
taxlaw-2843	26	4	attempting	attempt	VERB
taxlaw-2843	26	5	to	to	PART
taxlaw-2843	26	6	accommodate	accommodate	VERB
taxlaw-2843	26	7	a	a	DET
taxlaw-2843	26	8	wave	wave	NOUN
taxlaw-2843	26	9	of	of	ADP
taxlaw-2843	26	10	newly	newly	ADV
taxlaw-2843	26	11	insured	insure	VERB
taxlaw-2843	26	12	patients	patient	NOUN
taxlaw-2843	26	13	without	without	ADP
taxlaw-2843	26	14	sacrificing	sacrifice	VERB
taxlaw-2843	26	15	quality	quality	NOUN
taxlaw-2843	26	16	of	of	ADP
taxlaw-2843	26	17	care.2	care.2	PROPN
taxlaw-2843	26	18	nonprofit	nonprofit	ADJ
taxlaw-2843	26	19	hospitals	hospital	NOUN
taxlaw-2843	26	20	largely	largely	ADV
taxlaw-2843	26	21	enjoy	enjoy	VERB
taxlaw-2843	26	22	tax	tax	NOUN
taxlaw-2843	26	23	exemption	exemption	NOUN
taxlaw-2843	26	24	,	,	PUNCT
taxlaw-2843	26	25	but	but	CCONJ
taxlaw-2843	26	26	are	be	AUX
taxlaw-2843	26	27	facing	face	VERB
taxlaw-2843	26	28	challenges	challenge	NOUN
taxlaw-2843	26	29	from	from	ADP
taxlaw-2843	26	30	state	state	NOUN
taxlaw-2843	26	31	governments	government	NOUN
taxlaw-2843	26	32	in	in	ADP
taxlaw-2843	26	33	both	both	DET
taxlaw-2843	26	34	courtrooms	courtroom	NOUN
taxlaw-2843	26	35	and	and	CCONJ
taxlaw-2843	26	36	statehouses	statehouse	NOUN
taxlaw-2843	26	37	.	.	PUNCT
taxlaw-2843	27	1	3	3	NUM
taxlaw-2843	27	2	there	there	PRON
taxlaw-2843	27	3	is	be	VERB
taxlaw-2843	27	4	widespread	widespread	ADJ
taxlaw-2843	27	5	dissatisfaction	dissatisfaction	NOUN
taxlaw-2843	27	6	with	with	ADP
taxlaw-2843	27	7	the	the	DET
taxlaw-2843	27	8	status	status	NOUN
taxlaw-2843	27	9	quo	quo	NOUN
taxlaw-2843	27	10	.	.	PUNCT
taxlaw-2843	28	1	from	from	ADP
taxlaw-2843	28	2	a	a	DET
taxlaw-2843	28	3	tax	tax	NOUN
taxlaw-2843	28	4	perspective	perspective	NOUN
taxlaw-2843	28	5	,	,	PUNCT
taxlaw-2843	28	6	the	the	DET
taxlaw-2843	28	7	primary	primary	ADJ
taxlaw-2843	28	8	problem	problem	NOUN
taxlaw-2843	28	9	is	be	AUX
taxlaw-2843	28	10	that	that	SCONJ
taxlaw-2843	28	11	hospitals	hospital	NOUN
taxlaw-2843	28	12	no	no	ADV
taxlaw-2843	28	13	longer	long	ADV
taxlaw-2843	28	14	fit	fit	VERB
taxlaw-2843	28	15	the	the	DET
taxlaw-2843	28	16	mold	mold	NOUN
taxlaw-2843	28	17	of	of	ADP
taxlaw-2843	28	18	traditional	traditional	ADJ
taxlaw-2843	28	19	charitable	charitable	ADJ
taxlaw-2843	28	20	institutions	institution	NOUN
taxlaw-2843	28	21	.	.	PUNCT
taxlaw-2843	29	1	when	when	SCONJ
taxlaw-2843	29	2	the	the	DET
taxlaw-2843	29	3	tax	tax	NOUN
taxlaw-2843	29	4	exemption	exemption	NOUN
taxlaw-2843	29	5	rules	rule	NOUN
taxlaw-2843	29	6	were	be	AUX
taxlaw-2843	29	7	written	write	VERB
taxlaw-2843	29	8	,	,	PUNCT
taxlaw-2843	29	9	hospitals	hospital	NOUN
taxlaw-2843	29	10	were	be	AUX
taxlaw-2843	29	11	places	place	NOUN
taxlaw-2843	29	12	where	where	SCONJ
taxlaw-2843	29	13	only	only	ADV
taxlaw-2843	29	14	the	the	DET
taxlaw-2843	29	15	indigent	indigent	NOUN
taxlaw-2843	29	16	sought	seek	VERB
taxlaw-2843	29	17	care	care	NOUN
taxlaw-2843	29	18	,	,	PUNCT
taxlaw-2843	29	19	the	the	DET
taxlaw-2843	29	20	providers	provider	NOUN
taxlaw-2843	29	21	of	of	ADP
taxlaw-2843	29	22	last	last	ADJ
taxlaw-2843	29	23	resort	resort	NOUN
taxlaw-2843	29	24	.	.	PUNCT
taxlaw-2843	30	1	they	they	PRON
taxlaw-2843	30	2	did	do	AUX
taxlaw-2843	30	3	not	not	PART
taxlaw-2843	30	4	charge	charge	VERB
taxlaw-2843	30	5	for	for	ADP
taxlaw-2843	30	6	their	their	PRON
taxlaw-2843	30	7	services	service	NOUN
taxlaw-2843	30	8	and	and	CCONJ
taxlaw-2843	30	9	were	be	AUX
taxlaw-2843	30	10	staffed	staff	VERB
taxlaw-2843	30	11	primarily	primarily	ADV
taxlaw-2843	30	12	by	by	ADP
taxlaw-2843	30	13	volunteers.4	volunteers.4	PROPN
taxlaw-2843	30	14	since	since	SCONJ
taxlaw-2843	30	15	then	then	ADV
taxlaw-2843	30	16	,	,	PUNCT
taxlaw-2843	30	17	hospitals	hospital	NOUN
taxlaw-2843	30	18	have	have	AUX
taxlaw-2843	30	19	become	become	VERB
taxlaw-2843	30	20	the	the	DET
taxlaw-2843	30	21	nexus	nexus	NOUN
taxlaw-2843	30	22	of	of	ADP
taxlaw-2843	30	23	the	the	DET
taxlaw-2843	30	24	united	united	PROPN
taxlaw-2843	30	25	states	states	PROPN
taxlaw-2843	30	26	healthcare	healthcare	PROPN
taxlaw-2843	30	27	system	system	NOUN
taxlaw-2843	30	28	.	.	PUNCT
taxlaw-2843	31	1	they	they	PRON
taxlaw-2843	31	2	now	now	ADV
taxlaw-2843	31	3	host	host	VERB
taxlaw-2843	31	4	the	the	DET
taxlaw-2843	31	5	world	world	NOUN
taxlaw-2843	31	6	’s	’s	PART
taxlaw-2843	31	7	best	good	ADJ
taxlaw-2843	31	8	doctors	doctor	NOUN
taxlaw-2843	31	9	and	and	CCONJ
taxlaw-2843	31	10	cutting	cutting	NOUN
taxlaw-2843	31	11	-	-	PUNCT
taxlaw-2843	31	12	edge	edge	NOUN
taxlaw-2843	31	13	medical	medical	ADJ
taxlaw-2843	31	14	technology	technology	NOUN
taxlaw-2843	31	15	.	.	PUNCT
taxlaw-2843	32	1	and	and	CCONJ
taxlaw-2843	32	2	,	,	PUNCT
taxlaw-2843	32	3	they	they	PRON
taxlaw-2843	32	4	have	have	AUX
taxlaw-2843	32	5	become	become	VERB
taxlaw-2843	32	6	larger	large	ADJ
taxlaw-2843	32	7	and	and	CCONJ
taxlaw-2843	32	8	more	more	ADJ
taxlaw-2843	32	9	business	business	NOUN
taxlaw-2843	32	10	-	-	PUNCT
taxlaw-2843	32	11	oriented.5	oriented.5	PROPN
taxlaw-2843	32	12	despite	despite	SCONJ
taxlaw-2843	32	13	the	the	DET
taxlaw-2843	32	14	increasing	increase	VERB
taxlaw-2843	32	15	complexity	complexity	NOUN
taxlaw-2843	32	16	of	of	ADP
taxlaw-2843	32	17	hospitals	hospital	NOUN
taxlaw-2843	32	18	as	as	ADP
taxlaw-2843	32	19	institutions	institution	NOUN
taxlaw-2843	32	20	,	,	PUNCT
taxlaw-2843	32	21	the	the	DET
taxlaw-2843	32	22	rules	rule	NOUN
taxlaw-2843	32	23	granting	grant	VERB
taxlaw-2843	32	24	them	they	PRON
taxlaw-2843	32	25	tax	tax	NOUN
taxlaw-2843	32	26	exemption	exemption	NOUN
taxlaw-2843	32	27	have	have	AUX
taxlaw-2843	32	28	remained	remain	VERB
taxlaw-2843	32	29	relatively	relatively	ADV
taxlaw-2843	32	30	general	general	ADJ
taxlaw-2843	32	31	.	.	PUNCT
taxlaw-2843	33	1	at	at	ADP
taxlaw-2843	33	2	the	the	DET
taxlaw-2843	33	3	federal	federal	ADJ
taxlaw-2843	33	4	level	level	NOUN
taxlaw-2843	33	5	,	,	PUNCT
taxlaw-2843	33	6	they	they	PRON
taxlaw-2843	33	7	have	have	AUX
taxlaw-2843	33	8	historically	historically	ADV
taxlaw-2843	33	9	been	be	AUX
taxlaw-2843	33	10	exempt	exempt	ADJ
taxlaw-2843	33	11	under	under	ADP
taxlaw-2843	33	12	internal	internal	ADJ
taxlaw-2843	33	13	revenue	revenue	NOUN
taxlaw-2843	33	14	code	code	NOUN
taxlaw-2843	33	15	(	(	PUNCT
taxlaw-2843	33	16	i.r.c	i.r.c	NOUN
taxlaw-2843	33	17	.	.	PUNCT
taxlaw-2843	33	18	)	)	PUNCT
taxlaw-2843	34	1	§	§	PROPN
taxlaw-2843	34	2	501(c)(3	501(c)(3	NUM
taxlaw-2843	34	3	)	)	PUNCT
taxlaw-2843	34	4	,	,	PUNCT
taxlaw-2843	34	5	the	the	DET
taxlaw-2843	34	6	provision	provision	NOUN
taxlaw-2843	34	7	exempting	exempt	VERB
taxlaw-2843	34	8	charitable	charitable	ADJ
taxlaw-2843	34	9	institutions	institution	NOUN
taxlaw-2843	34	10	generally	generally	ADV
taxlaw-2843	34	11	,	,	PUNCT
taxlaw-2843	34	12	since	since	SCONJ
taxlaw-2843	34	13	the	the	DET
taxlaw-2843	34	14	late	late	ADJ
taxlaw-2843	34	15	nineteenth	nineteenth	PROPN
taxlaw-2843	34	16	century.6	century.6	PROPN
taxlaw-2843	34	17	the	the	DET
taxlaw-2843	34	18	first	first	ADJ
taxlaw-2843	34	19	hospital	hospital	NOUN
taxlaw-2843	34	20	-	-	PUNCT
taxlaw-2843	34	21	specific	specific	ADJ
taxlaw-2843	34	22	rules	rule	NOUN
taxlaw-2843	34	23	in	in	ADP
taxlaw-2843	34	24	the	the	DET
taxlaw-2843	34	25	i.r.c	i.r.c	NOUN
taxlaw-2843	34	26	.	.	PUNCT
taxlaw-2843	34	27	were	be	AUX
taxlaw-2843	34	28	added	add	VERB
taxlaw-2843	34	29	in	in	ADP
taxlaw-2843	34	30	2010	2010	NUM
taxlaw-2843	34	31	through	through	ADP
taxlaw-2843	34	32	the	the	DET
taxlaw-2843	34	33	patient	patient	NOUN
taxlaw-2843	34	34	protection	protection	NOUN
taxlaw-2843	34	35	and	and	CCONJ
taxlaw-2843	34	36	affordable	affordable	ADJ
taxlaw-2843	34	37	care	care	NOUN
taxlaw-2843	34	38	act	act	NOUN
taxlaw-2843	34	39	(	(	PUNCT
taxlaw-2843	34	40	aca).7	aca).7	ADP
taxlaw-2843	34	41	the	the	DET
taxlaw-2843	34	42	current	current	ADJ
taxlaw-2843	34	43	test	test	NOUN
taxlaw-2843	34	44	,	,	PUNCT
taxlaw-2843	34	45	the	the	DET
taxlaw-2843	34	46	“	"	PUNCT
taxlaw-2843	34	47	community	community	NOUN
taxlaw-2843	34	48	-	-	PUNCT
taxlaw-2843	34	49	benefit	benefit	NOUN
taxlaw-2843	34	50	standard	standard	NOUN
taxlaw-2843	34	51	,	,	PUNCT
taxlaw-2843	34	52	”	"	PUNCT
taxlaw-2843	34	53	has	have	AUX
taxlaw-2843	34	54	been	be	AUX
taxlaw-2843	34	55	criticized	criticize	VERB
taxlaw-2843	34	56	for	for	ADP
taxlaw-2843	34	57	awarding	award	VERB
taxlaw-2843	34	58	nonprofit	nonprofit	ADJ
taxlaw-2843	34	59	hospitals	hospital	NOUN
taxlaw-2843	34	60	de	de	X
taxlaw-2843	34	61	facto	facto	X
taxlaw-2843	34	62	exemption.8	exemption.8	NOUN
taxlaw-2843	34	63	every	every	DET
taxlaw-2843	34	64	state	state	NOUN
taxlaw-2843	34	65	has	have	VERB
taxlaw-2843	34	66	rules	rule	NOUN
taxlaw-2843	34	67	that	that	PRON
taxlaw-2843	34	68	allow	allow	VERB
taxlaw-2843	34	69	nonprofit	nonprofit	ADJ
taxlaw-2843	34	70	hospitals	hospital	NOUN
taxlaw-2843	34	71	to	to	PART
taxlaw-2843	34	72	gain	gain	VERB
taxlaw-2843	34	73	exemption	exemption	NOUN
taxlaw-2843	34	74	from	from	ADP
taxlaw-2843	34	75	property	property	NOUN
taxlaw-2843	34	76	taxes.9	taxes.9	PUNCT
taxlaw-2843	34	77	some	some	PRON
taxlaw-2843	34	78	of	of	ADP
taxlaw-2843	34	79	1	1	NUM
taxlaw-2843	34	80	moody	moody	NOUN
taxlaw-2843	34	81	’s	’s	PART
taxlaw-2843	34	82	revises	revise	VERB
taxlaw-2843	34	83	us	we	PRON
taxlaw-2843	34	84	not	not	PART
taxlaw-2843	34	85	-	-	PUNCT
taxlaw-2843	34	86	for	for	ADP
taxlaw-2843	34	87	-	-	PUNCT
taxlaw-2843	34	88	profit	profit	NOUN
taxlaw-2843	34	89	healthcare	healthcare	NOUN
taxlaw-2843	34	90	outlook	outlook	NOUN
taxlaw-2843	34	91	to	to	PART
taxlaw-2843	34	92	stable	stable	ADJ
taxlaw-2843	34	93	from	from	ADP
taxlaw-2843	34	94	negative	negative	ADJ
taxlaw-2843	34	95	as	as	SCONJ
taxlaw-2843	34	96	cash	cash	NOUN
taxlaw-2843	34	97	flows	flow	NOUN
taxlaw-2843	34	98	increase	increase	VERB
taxlaw-2843	34	99	,	,	PUNCT
taxlaw-2843	34	100	moody	moody	PROPN
taxlaw-2843	34	101	’s	’s	PART
taxlaw-2843	34	102	(	(	PUNCT
taxlaw-2843	34	103	aug	aug	PROPN
taxlaw-2843	34	104	.	.	PROPN
taxlaw-2843	34	105	26	26	NUM
taxlaw-2843	34	106	,	,	PUNCT
taxlaw-2843	34	107	2015	2015	NUM
taxlaw-2843	34	108	)	)	PUNCT
taxlaw-2843	34	109	,	,	PUNCT
taxlaw-2843	34	110	http://www.moodys.com/research/moodys-revises-us-not-for-profithealthcare-outlook-to-stable--pr_333323	http://www.moodys.com/research/moodys-revises-us-not-for-profithealthcare-outlook-to-stable--pr_333323	NOUN
taxlaw-2843	35	1	[	[	X
taxlaw-2843	35	2	http://perma.cc/6mse-r77x	http://perma.cc/6mse-r77x	PROPN
taxlaw-2843	35	3	]	]	PUNCT
taxlaw-2843	35	4	;	;	PUNCT
taxlaw-2843	35	5	paul	paul	PROPN
taxlaw-2843	35	6	demko	demko	PROPN
taxlaw-2843	35	7	,	,	PUNCT
taxlaw-2843	35	8	as	as	SCONJ
taxlaw-2843	35	9	rural	rural	ADJ
taxlaw-2843	35	10	hospitals	hospital	NOUN
taxlaw-2843	35	11	struggle	struggle	NOUN
taxlaw-2843	35	12	,	,	PUNCT
taxlaw-2843	35	13	solutions	solution	NOUN
taxlaw-2843	35	14	sought	seek	VERB
taxlaw-2843	35	15	to	to	PART
taxlaw-2843	35	16	preserve	preserve	VERB
taxlaw-2843	35	17	healthcare	healthcare	NOUN
taxlaw-2843	35	18	access	access	NOUN
taxlaw-2843	35	19	,	,	PUNCT
taxlaw-2843	35	20	modern	modern	ADJ
taxlaw-2843	35	21	healthcare	healthcare	NOUN
taxlaw-2843	35	22	(	(	PUNCT
taxlaw-2843	35	23	may	may	PROPN
taxlaw-2843	35	24	16	16	NUM
taxlaw-2843	35	25	,	,	PUNCT
taxlaw-2843	35	26	2015	2015	NUM
taxlaw-2843	35	27	)	)	PUNCT
taxlaw-2843	35	28	,	,	PUNCT
taxlaw-2843	35	29	http://www.modernhealthcare.com/article/20150516/magazine/305169959	http://www.modernhealthcare.com/article/20150516/magazine/305169959	VERB
taxlaw-2843	35	30	[	[	X
taxlaw-2843	35	31	http://perma.cc/8a3smgyt	http://perma.cc/8a3smgyt	X
taxlaw-2843	35	32	]	]	X
taxlaw-2843	35	33	.	.	PUNCT
taxlaw-2843	35	34	2	2	NUM
taxlaw-2843	35	35	medicaid	medicaid	NOUN
taxlaw-2843	35	36	and	and	CCONJ
taxlaw-2843	35	37	chip	chip	NOUN
taxlaw-2843	35	38	enrollment	enrollment	NOUN
taxlaw-2843	35	39	data	datum	NOUN
taxlaw-2843	35	40	,	,	PUNCT
taxlaw-2843	35	41	medicaid.gov	medicaid.gov	PROPN
taxlaw-2843	35	42	,	,	PUNCT
taxlaw-2843	35	43	http://www.medicaid.gov/medicaid-chipprogram-information/program-information/medicaid-and-chip-enrollment-data/medicaid-and-chipenrollment-data.html	http://www.medicaid.gov/medicaid-chipprogram-information/program-information/medicaid-and-chip-enrollment-data/medicaid-and-chipenrollment-data.html	X
taxlaw-2843	36	1	[	[	X
taxlaw-2843	36	2	http://perma.cc/z85g-wdnh	http://perma.cc/z85g-wdnh	NOUN
taxlaw-2843	36	3	]	]	PUNCT
taxlaw-2843	36	4	;	;	PUNCT
taxlaw-2843	36	5	kathleen	kathleen	PROPN
taxlaw-2843	36	6	o’brien	o’brien	PROPN
taxlaw-2843	36	7	,	,	PUNCT
taxlaw-2843	36	8	who	who	PRON
taxlaw-2843	36	9	will	will	AUX
taxlaw-2843	36	10	treat	treat	VERB
taxlaw-2843	36	11	the	the	DET
taxlaw-2843	36	12	flood	flood	NOUN
taxlaw-2843	36	13	of	of	ADP
taxlaw-2843	36	14	obamacare	obamacare	PROPN
taxlaw-2843	36	15	medicaid	medicaid	PROPN
taxlaw-2843	36	16	patients	patient	NOUN
taxlaw-2843	36	17	?	?	PUNCT
taxlaw-2843	36	18	,	,	PUNCT
taxlaw-2843	36	19	nj.com	nj.com	PROPN
taxlaw-2843	36	20	(	(	PUNCT
taxlaw-2843	36	21	feb	feb	PROPN
taxlaw-2843	36	22	.	.	PROPN
taxlaw-2843	36	23	5	5	NUM
taxlaw-2843	36	24	,	,	PUNCT
taxlaw-2843	36	25	2015	2015	NUM
taxlaw-2843	36	26	)	)	PUNCT
taxlaw-2843	36	27	,	,	PUNCT
taxlaw-2843	36	28	http://www.nj.com/healthfit/index.ssf/2015/02/where_will_400k_new_nj_medicaid_patients_get_care.html	http://www.nj.com/healthfit/index.ssf/2015/02/where_will_400k_new_nj_medicaid_patients_get_care.html	VERB
taxlaw-2843	37	1	[	[	X
taxlaw-2843	37	2	http://perma.cc/566g-zgqg	http://perma.cc/566g-zgqg	X
taxlaw-2843	37	3	]	]	PUNCT
taxlaw-2843	37	4	.	.	PUNCT
taxlaw-2843	38	1	3	3	NUM
taxlaw-2843	38	2	see	see	VERB
taxlaw-2843	38	3	provena	provena	NOUN
taxlaw-2843	38	4	covenant	covenant	PROPN
taxlaw-2843	38	5	med	med	PROPN
taxlaw-2843	38	6	.	.	PUNCT
taxlaw-2843	38	7	ctr	ctr	PROPN
taxlaw-2843	38	8	.	.	PUNCT
taxlaw-2843	39	1	v.	v.	ADP
taxlaw-2843	39	2	dep’t	dep’t	NOUN
taxlaw-2843	39	3	of	of	ADP
taxlaw-2843	39	4	revenue	revenue	NOUN
taxlaw-2843	39	5	,	,	PUNCT
taxlaw-2843	39	6	925	925	NUM
taxlaw-2843	39	7	n.e.2d	n.e.2d	NOUN
taxlaw-2843	39	8	1131	1131	NUM
taxlaw-2843	39	9	(	(	PUNCT
taxlaw-2843	39	10	ill	ill	PROPN
taxlaw-2843	39	11	.	.	NOUN
taxlaw-2843	39	12	2010	2010	NUM
taxlaw-2843	39	13	)	)	PUNCT
taxlaw-2843	39	14	;	;	PUNCT
taxlaw-2843	39	15	ahs	ahs	PROPN
taxlaw-2843	39	16	hosp	hosp	PROPN
taxlaw-2843	39	17	.	.	PUNCT
taxlaw-2843	40	1	corp	corp	PROPN
taxlaw-2843	40	2	.	.	PROPN
taxlaw-2843	40	3	v.	v.	ADP
taxlaw-2843	40	4	town	town	NOUN
taxlaw-2843	40	5	of	of	ADP
taxlaw-2843	40	6	morristown	morristown	PROPN
taxlaw-2843	40	7	,	,	PUNCT
taxlaw-2843	40	8	28	28	NUM
taxlaw-2843	40	9	n.j	n.j	PROPN
taxlaw-2843	40	10	.	.	PROPN
taxlaw-2843	40	11	tax	tax	PROPN
taxlaw-2843	40	12	456	456	PROPN
taxlaw-2843	40	13	(	(	PUNCT
taxlaw-2843	40	14	n.j	n.j	PROPN
taxlaw-2843	40	15	.	.	PROPN
taxlaw-2843	40	16	tax	tax	PROPN
taxlaw-2843	40	17	ct	ct	PROPN
taxlaw-2843	40	18	.	.	PROPN
taxlaw-2843	40	19	2015	2015	NUM
taxlaw-2843	40	20	)	)	PUNCT
taxlaw-2843	40	21	;	;	PUNCT
taxlaw-2843	40	22	stephanie	stephanie	PROPN
taxlaw-2843	40	23	strom	strom	PROPN
taxlaw-2843	40	24	,	,	PUNCT
taxlaw-2843	40	25	states	state	NOUN
taxlaw-2843	40	26	move	move	VERB
taxlaw-2843	40	27	to	to	PART
taxlaw-2843	40	28	revoke	revoke	VERB
taxlaw-2843	40	29	charities	charity	NOUN
taxlaw-2843	40	30	’	'	PUNCT
taxlaw-2843	40	31	tax	tax	NOUN
taxlaw-2843	40	32	exemptions	exemption	NOUN
taxlaw-2843	40	33	,	,	PUNCT
taxlaw-2843	40	34	n.y	n.y	PROPN
taxlaw-2843	40	35	.	.	PROPN
taxlaw-2843	40	36	times	times	PROPN
taxlaw-2843	40	37	(	(	PUNCT
taxlaw-2843	40	38	feb	feb	PROPN
taxlaw-2843	40	39	.	.	PROPN
taxlaw-2843	40	40	27	27	NUM
taxlaw-2843	40	41	,	,	PUNCT
taxlaw-2843	40	42	2010	2010	NUM
taxlaw-2843	40	43	)	)	PUNCT
taxlaw-2843	40	44	,	,	PUNCT
taxlaw-2843	40	45	http://www.nytimes.com/2010/02/28/us/28charity.html	http://www.nytimes.com/2010/02/28/us/28charity.html	PROPN
taxlaw-2843	41	1	[	[	X
taxlaw-2843	41	2	http://perma.cc/peb2-6mnd	http://perma.cc/peb2-6mnd	X
taxlaw-2843	41	3	]	]	PUNCT
taxlaw-2843	41	4	.	.	PUNCT
taxlaw-2843	41	5	4	4	NUM
taxlaw-2843	41	6	ahs	ahs	NOUN
taxlaw-2843	41	7	hosp	hosp	PROPN
taxlaw-2843	41	8	.	.	PUNCT
taxlaw-2843	42	1	corp	corp	PROPN
taxlaw-2843	42	2	.	.	PROPN
taxlaw-2843	42	3	,	,	PUNCT
taxlaw-2843	42	4	28	28	NUM
taxlaw-2843	42	5	n.j	n.j	PROPN
taxlaw-2843	42	6	.	.	PROPN
taxlaw-2843	42	7	tax	tax	NOUN
taxlaw-2843	42	8	at	at	ADP
taxlaw-2843	42	9	478	478	NUM
taxlaw-2843	42	10	-	-	SYM
taxlaw-2843	42	11	95	95	NUM
taxlaw-2843	42	12	;	;	PUNCT
taxlaw-2843	42	13	barbara	barbara	PROPN
taxlaw-2843	42	14	mann	mann	PROPN
taxlaw-2843	42	15	wall	wall	PROPN
taxlaw-2843	42	16	,	,	PUNCT
taxlaw-2843	42	17	history	history	NOUN
taxlaw-2843	42	18	of	of	ADP
taxlaw-2843	42	19	hospitals	hospital	NOUN
taxlaw-2843	42	20	,	,	PUNCT
taxlaw-2843	42	21	u.	u.	NOUN
taxlaw-2843	42	22	of	of	ADP
taxlaw-2843	42	23	pa	pa	PROPN
taxlaw-2843	42	24	.	.	PUNCT
taxlaw-2843	43	1	sch	sch	PROPN
taxlaw-2843	43	2	.	.	PROPN
taxlaw-2843	43	3	of	of	ADP
taxlaw-2843	43	4	nursing	nursing	NOUN
taxlaw-2843	43	5	,	,	PUNCT
taxlaw-2843	43	6	http://www.nursing.upenn.edu/nhhc/pages/history%20of%20hospitals.aspx	http://www.nursing.upenn.edu/nhhc/pages/history%20of%20hospitals.aspx	PROPN
taxlaw-2843	44	1	[	[	X
taxlaw-2843	44	2	http://perma.cc/peb2-6mnd	http://perma.cc/peb2-6mnd	PROPN
taxlaw-2843	44	3	]	]	PUNCT
taxlaw-2843	44	4	;	;	PUNCT
taxlaw-2843	44	5	mark	mark	PROPN
taxlaw-2843	44	6	c.	c.	PROPN
taxlaw-2843	44	7	westenberger	westenberger	PROPN
taxlaw-2843	44	8	,	,	PUNCT
taxlaw-2843	44	9	tax	tax	NOUN
taxlaw-2843	44	10	-	-	PUNCT
taxlaw-2843	44	11	exempt	exempt	ADJ
taxlaw-2843	44	12	hospitals	hospital	NOUN
taxlaw-2843	44	13	and	and	CCONJ
taxlaw-2843	44	14	the	the	DET
taxlaw-2843	44	15	community	community	NOUN
taxlaw-2843	44	16	benefit	benefit	NOUN
taxlaw-2843	44	17	standard	standard	NOUN
taxlaw-2843	44	18	:	:	PUNCT
taxlaw-2843	44	19	a	a	DET
taxlaw-2843	44	20	flawed	flawed	ADJ
taxlaw-2843	44	21	standard	standard	NOUN
taxlaw-2843	44	22	and	and	CCONJ
taxlaw-2843	44	23	a	a	DET
taxlaw-2843	44	24	way	way	NOUN
taxlaw-2843	44	25	forward	forward	ADV
taxlaw-2843	44	26	,	,	PUNCT
taxlaw-2843	44	27	17	17	NUM
taxlaw-2843	44	28	fla	fla	NOUN
taxlaw-2843	44	29	.	.	PUNCT
taxlaw-2843	45	1	tax	tax	PROPN
taxlaw-2843	45	2	rev	rev	PROPN
taxlaw-2843	45	3	.	.	PROPN
taxlaw-2843	45	4	407	407	NUM
taxlaw-2843	45	5	,	,	PUNCT
taxlaw-2843	45	6	418	418	NUM
taxlaw-2843	45	7	-	-	SYM
taxlaw-2843	45	8	20	20	NUM
taxlaw-2843	45	9	(	(	PUNCT
taxlaw-2843	45	10	2015	2015	NUM
taxlaw-2843	45	11	)	)	PUNCT
taxlaw-2843	45	12	.	.	PUNCT
taxlaw-2843	46	1	5	5	NUM
taxlaw-2843	46	2	wall	wall	NOUN
taxlaw-2843	46	3	,	,	PUNCT
taxlaw-2843	46	4	supra	supra	PROPN
taxlaw-2843	46	5	note	note	NOUN
taxlaw-2843	46	6	4	4	NUM
taxlaw-2843	46	7	.	.	NOUN
taxlaw-2843	46	8	6	6	NUM
taxlaw-2843	46	9	i.r.c	i.r.c	NOUN
taxlaw-2843	46	10	.	.	PUNCT
taxlaw-2843	47	1	§	§	PROPN
taxlaw-2843	47	2	501(c)(3	501(c)(3	NUM
taxlaw-2843	47	3	)	)	PUNCT
taxlaw-2843	47	4	;	;	PUNCT
taxlaw-2843	47	5	westenberger	westenberger	X
taxlaw-2843	47	6	,	,	PUNCT
taxlaw-2843	47	7	supra	supra	ADJ
taxlaw-2843	47	8	note	note	NOUN
taxlaw-2843	47	9	4	4	NUM
taxlaw-2843	47	10	.	.	NOUN
taxlaw-2843	47	11	7	7	NUM
taxlaw-2843	47	12	patient	patient	NOUN
taxlaw-2843	47	13	protection	protection	NOUN
taxlaw-2843	47	14	and	and	CCONJ
taxlaw-2843	47	15	affordable	affordable	ADJ
taxlaw-2843	47	16	care	care	NOUN
taxlaw-2843	47	17	act	act	PROPN
taxlaw-2843	47	18	§	§	PROPN
taxlaw-2843	47	19	9007	9007	NUM
taxlaw-2843	47	20	,	,	PUNCT
taxlaw-2843	47	21	42	42	NUM
taxlaw-2843	47	22	u.s.c	u.s.c	ADJ
taxlaw-2843	47	23	.	.	PUNCT
taxlaw-2843	48	1	§	§	PROPN
taxlaw-2843	48	2	18001	18001	NUM
taxlaw-2843	48	3	(	(	PUNCT
taxlaw-2843	48	4	2010	2010	NUM
taxlaw-2843	48	5	)	)	PUNCT
taxlaw-2843	48	6	;	;	PUNCT
taxlaw-2843	48	7	i.r.c	i.r.c	NOUN
taxlaw-2843	48	8	.	.	PUNCT
taxlaw-2843	49	1	§	§	PROPN
taxlaw-2843	49	2	501(r	501(r	PROPN
taxlaw-2843	49	3	)	)	PUNCT
taxlaw-2843	49	4	.	.	PUNCT
taxlaw-2843	50	1	8	8	NUM
taxlaw-2843	50	2	m.	m.	NOUN
taxlaw-2843	50	3	gregg	gregg	PROPN
taxlaw-2843	50	4	bloche	bloche	PROPN
taxlaw-2843	50	5	,	,	PUNCT
taxlaw-2843	50	6	health	health	NOUN
taxlaw-2843	50	7	policy	policy	NOUN
taxlaw-2843	50	8	below	below	ADP
taxlaw-2843	50	9	the	the	DET
taxlaw-2843	50	10	waterline	waterline	NOUN
taxlaw-2843	50	11	:	:	PUNCT
taxlaw-2843	50	12	medical	medical	ADJ
taxlaw-2843	50	13	care	care	NOUN
taxlaw-2843	50	14	and	and	CCONJ
taxlaw-2843	50	15	the	the	DET
taxlaw-2843	50	16	charitable	charitable	ADJ
taxlaw-2843	50	17	exemption	exemption	NOUN
taxlaw-2843	50	18	,	,	PUNCT
taxlaw-2843	50	19	80	80	NUM
taxlaw-2843	50	20	minn	minn	NOUN
taxlaw-2843	50	21	.	.	PUNCT
taxlaw-2843	51	1	l.	l.	PROPN
taxlaw-2843	51	2	rev	rev	PROPN
taxlaw-2843	51	3	.	.	PROPN
taxlaw-2843	51	4	299	299	NUM
taxlaw-2843	51	5	,	,	PUNCT
taxlaw-2843	51	6	300	300	NUM
taxlaw-2843	51	7	-	-	SYM
taxlaw-2843	51	8	01	01	NUM
taxlaw-2843	51	9	(	(	PUNCT
taxlaw-2843	51	10	1995	1995	NUM
taxlaw-2843	51	11	)	)	PUNCT
taxlaw-2843	51	12	.	.	PUNCT
taxlaw-2843	52	1	9	9	NUM
taxlaw-2843	52	2	martha	martha	PROPN
taxlaw-2843	52	3	h.	h.	PROPN
taxlaw-2843	52	4	somerville	somerville	PROPN
taxlaw-2843	52	5	et	et	PROPN
taxlaw-2843	52	6	al	al	PROPN
taxlaw-2843	52	7	.	.	PROPN
taxlaw-2843	52	8	,	,	PUNCT
taxlaw-2843	52	9	hospital	hospital	NOUN
taxlaw-2843	52	10	community	community	NOUN
taxlaw-2843	52	11	benefits	benefit	NOUN
taxlaw-2843	52	12	after	after	ADP
taxlaw-2843	52	13	the	the	DET
taxlaw-2843	52	14	aca	aca	PROPN
taxlaw-2843	52	15	:	:	PUNCT
taxlaw-2843	52	16	the	the	DET
taxlaw-2843	52	17	state	state	NOUN
taxlaw-2843	52	18	law	law	NOUN
taxlaw-2843	52	19	landscape	landscape	NOUN
taxlaw-2843	52	20	,	,	PUNCT
taxlaw-2843	52	21	the	the	DET
taxlaw-2843	52	22	hilltop	hilltop	PROPN
taxlaw-2843	52	23	institute	institute	PROPN
taxlaw-2843	52	24	(	(	PUNCT
taxlaw-2843	52	25	mar	mar	PROPN
taxlaw-2843	52	26	.	.	PROPN
taxlaw-2843	52	27	2013	2013	NUM
taxlaw-2843	52	28	)	)	PUNCT
taxlaw-2843	52	29	,	,	PUNCT
taxlaw-2843	52	30	http://www.hilltopinstitute.org/publications/hospitalcommunitybenefitsaftertheacastatelawlandscapeissuebrief6-march2013.pdf	http://www.hilltopinstitute.org/publications/hospitalcommunitybenefitsaftertheacastatelawlandscapeissuebrief6-march2013.pdf	NOUN
taxlaw-2843	53	1	[	[	X
taxlaw-2843	53	2	http://perma.cc/r3cc-qhf2	http://perma.cc/r3cc-qhf2	X
taxlaw-2843	53	3	]	]	X
taxlaw-2843	53	4	.	.	PUNCT
taxlaw-2843	54	1	116	116	NUM
taxlaw-2843	54	2	columbia	columbia	PROPN
taxlaw-2843	54	3	journal	journal	PROPN
taxlaw-2843	54	4	of	of	ADP
taxlaw-2843	54	5	tax	tax	NOUN
taxlaw-2843	54	6	law	law	NOUN
taxlaw-2843	54	7	[	[	X
taxlaw-2843	54	8	vol.8:113	vol.8:113	PROPN
taxlaw-2843	54	9	these	these	DET
taxlaw-2843	54	10	systems	system	NOUN
taxlaw-2843	54	11	are	be	AUX
taxlaw-2843	54	12	even	even	ADV
taxlaw-2843	54	13	older	old	ADJ
taxlaw-2843	54	14	than	than	ADP
taxlaw-2843	54	15	the	the	DET
taxlaw-2843	54	16	federal	federal	ADJ
taxlaw-2843	54	17	level	level	NOUN
taxlaw-2843	54	18	exemption.10	exemption.10	NOUN
taxlaw-2843	54	19	nearly	nearly	ADV
taxlaw-2843	54	20	half	half	NOUN
taxlaw-2843	54	21	of	of	ADP
taxlaw-2843	54	22	the	the	DET
taxlaw-2843	54	23	states	state	NOUN
taxlaw-2843	54	24	draw	draw	VERB
taxlaw-2843	54	25	from	from	ADP
taxlaw-2843	54	26	the	the	DET
taxlaw-2843	54	27	federal	federal	ADJ
taxlaw-2843	54	28	standard	standard	NOUN
taxlaw-2843	54	29	and	and	CCONJ
taxlaw-2843	54	30	require	require	VERB
taxlaw-2843	54	31	hospitals	hospital	NOUN
taxlaw-2843	54	32	to	to	PART
taxlaw-2843	54	33	demonstrate	demonstrate	VERB
taxlaw-2843	54	34	some	some	DET
taxlaw-2843	54	35	form	form	NOUN
taxlaw-2843	54	36	of	of	ADP
taxlaw-2843	54	37	community	community	NOUN
taxlaw-2843	54	38	benefit	benefit	NOUN
taxlaw-2843	54	39	to	to	PART
taxlaw-2843	54	40	receive	receive	VERB
taxlaw-2843	54	41	exemption.11	exemption.11	NOUN
taxlaw-2843	54	42	in	in	ADP
taxlaw-2843	54	43	this	this	DET
taxlaw-2843	54	44	note	note	NOUN
taxlaw-2843	54	45	,	,	PUNCT
taxlaw-2843	54	46	i	i	PRON
taxlaw-2843	54	47	argue	argue	VERB
taxlaw-2843	54	48	that	that	SCONJ
taxlaw-2843	54	49	the	the	DET
taxlaw-2843	54	50	state	state	NOUN
taxlaw-2843	54	51	level	level	NOUN
taxlaw-2843	54	52	property	property	NOUN
taxlaw-2843	54	53	tax	tax	NOUN
taxlaw-2843	54	54	rules	rule	NOUN
taxlaw-2843	54	55	governing	govern	VERB
taxlaw-2843	54	56	tax	tax	NOUN
taxlaw-2843	54	57	exemption	exemption	NOUN
taxlaw-2843	54	58	for	for	ADP
taxlaw-2843	54	59	hospitals	hospital	NOUN
taxlaw-2843	54	60	are	be	AUX
taxlaw-2843	54	61	in	in	ADP
taxlaw-2843	54	62	dire	dire	ADJ
taxlaw-2843	54	63	need	need	NOUN
taxlaw-2843	54	64	of	of	ADP
taxlaw-2843	54	65	reform	reform	NOUN
taxlaw-2843	54	66	.	.	PUNCT
taxlaw-2843	55	1	other	other	ADJ
taxlaw-2843	55	2	commentators	commentator	NOUN
taxlaw-2843	55	3	have	have	AUX
taxlaw-2843	55	4	suggested	suggest	VERB
taxlaw-2843	55	5	changing	change	VERB
taxlaw-2843	55	6	the	the	DET
taxlaw-2843	55	7	metrics	metric	NOUN
taxlaw-2843	55	8	used	use	VERB
taxlaw-2843	55	9	to	to	PART
taxlaw-2843	55	10	determine	determine	VERB
taxlaw-2843	55	11	eligibility	eligibility	NOUN
taxlaw-2843	55	12	for	for	ADP
taxlaw-2843	55	13	tax	tax	NOUN
taxlaw-2843	55	14	exemption	exemption	NOUN
taxlaw-2843	55	15	,	,	PUNCT
taxlaw-2843	55	16	usually	usually	ADV
taxlaw-2843	55	17	focusing	focus	VERB
taxlaw-2843	55	18	on	on	ADP
taxlaw-2843	55	19	federal	federal	ADJ
taxlaw-2843	55	20	level	level	NOUN
taxlaw-2843	55	21	exemptions	exemption	NOUN
taxlaw-2843	55	22	,	,	PUNCT
taxlaw-2843	55	23	but	but	CCONJ
taxlaw-2843	55	24	these	these	DET
taxlaw-2843	55	25	proposals	proposal	NOUN
taxlaw-2843	55	26	are	be	AUX
taxlaw-2843	55	27	insufficient.12	insufficient.12	NUM
taxlaw-2843	55	28	hospitals	hospital	NOUN
taxlaw-2843	55	29	are	be	AUX
taxlaw-2843	55	30	complex	complex	ADJ
taxlaw-2843	55	31	institutions	institution	NOUN
taxlaw-2843	55	32	with	with	ADP
taxlaw-2843	55	33	viable	viable	ADJ
taxlaw-2843	55	34	for	for	ADP
taxlaw-2843	55	35	-	-	PUNCT
taxlaw-2843	55	36	profit	profit	NOUN
taxlaw-2843	55	37	analogues	analogue	NOUN
taxlaw-2843	55	38	.	.	PUNCT
taxlaw-2843	56	1	yet	yet	ADV
taxlaw-2843	56	2	,	,	PUNCT
taxlaw-2843	56	3	they	they	PRON
taxlaw-2843	56	4	perform	perform	VERB
taxlaw-2843	56	5	socially	socially	ADV
taxlaw-2843	56	6	beneficial	beneficial	ADJ
taxlaw-2843	56	7	services	service	NOUN
taxlaw-2843	56	8	that	that	PRON
taxlaw-2843	56	9	are	be	AUX
taxlaw-2843	56	10	worthy	worthy	ADJ
taxlaw-2843	56	11	of	of	ADP
taxlaw-2843	56	12	subsidy	subsidy	NOUN
taxlaw-2843	56	13	through	through	ADP
taxlaw-2843	56	14	the	the	DET
taxlaw-2843	56	15	tax	tax	NOUN
taxlaw-2843	56	16	system	system	NOUN
taxlaw-2843	56	17	.	.	PUNCT
taxlaw-2843	57	1	an	an	DET
taxlaw-2843	57	2	effective	effective	ADJ
taxlaw-2843	57	3	system	system	NOUN
taxlaw-2843	57	4	must	must	AUX
taxlaw-2843	57	5	acknowledge	acknowledge	VERB
taxlaw-2843	57	6	and	and	CCONJ
taxlaw-2843	57	7	embrace	embrace	VERB
taxlaw-2843	57	8	this	this	DET
taxlaw-2843	57	9	complexity	complexity	NOUN
taxlaw-2843	57	10	.	.	PUNCT
taxlaw-2843	58	1	i	i	PRON
taxlaw-2843	58	2	argue	argue	VERB
taxlaw-2843	58	3	that	that	SCONJ
taxlaw-2843	58	4	an	an	DET
taxlaw-2843	58	5	all	all	ADV
taxlaw-2843	58	6	-	-	PUNCT
taxlaw-2843	58	7	or	or	CCONJ
taxlaw-2843	58	8	-	-	PUNCT
taxlaw-2843	58	9	nothing	nothing	PRON
taxlaw-2843	58	10	exemption	exemption	NOUN
taxlaw-2843	58	11	is	be	AUX
taxlaw-2843	58	12	inadequate	inadequate	ADJ
taxlaw-2843	58	13	in	in	ADP
taxlaw-2843	58	14	the	the	DET
taxlaw-2843	58	15	hospital	hospital	NOUN
taxlaw-2843	58	16	sector	sector	NOUN
taxlaw-2843	58	17	and	and	CCONJ
taxlaw-2843	58	18	should	should	AUX
taxlaw-2843	58	19	be	be	AUX
taxlaw-2843	58	20	replaced	replace	VERB
taxlaw-2843	58	21	by	by	ADP
taxlaw-2843	58	22	a	a	DET
taxlaw-2843	58	23	more	more	ADV
taxlaw-2843	58	24	flexible	flexible	ADJ
taxlaw-2843	58	25	system	system	NOUN
taxlaw-2843	58	26	of	of	ADP
taxlaw-2843	58	27	tax	tax	NOUN
taxlaw-2843	58	28	credits	credit	NOUN
taxlaw-2843	58	29	.	.	PUNCT
taxlaw-2843	59	1	credits	credit	NOUN
taxlaw-2843	59	2	should	should	AUX
taxlaw-2843	59	3	be	be	AUX
taxlaw-2843	59	4	provided	provide	VERB
taxlaw-2843	59	5	to	to	ADP
taxlaw-2843	59	6	hospitals	hospital	NOUN
taxlaw-2843	59	7	to	to	PART
taxlaw-2843	59	8	offset	offset	VERB
taxlaw-2843	59	9	the	the	DET
taxlaw-2843	59	10	cost	cost	NOUN
taxlaw-2843	59	11	of	of	ADP
taxlaw-2843	59	12	performing	perform	VERB
taxlaw-2843	59	13	traditional	traditional	ADJ
taxlaw-2843	59	14	charity	charity	NOUN
taxlaw-2843	59	15	care	care	NOUN
taxlaw-2843	59	16	and	and	CCONJ
taxlaw-2843	59	17	providing	provide	VERB
taxlaw-2843	59	18	services	service	NOUN
taxlaw-2843	59	19	that	that	PRON
taxlaw-2843	59	20	would	would	AUX
taxlaw-2843	59	21	otherwise	otherwise	ADV
taxlaw-2843	59	22	be	be	AUX
taxlaw-2843	59	23	difficult	difficult	ADJ
taxlaw-2843	59	24	for	for	SCONJ
taxlaw-2843	59	25	communities	community	NOUN
taxlaw-2843	59	26	to	to	PART
taxlaw-2843	59	27	access	access	VERB
taxlaw-2843	59	28	.	.	PUNCT
taxlaw-2843	60	1	this	this	PRON
taxlaw-2843	60	2	will	will	AUX
taxlaw-2843	60	3	allow	allow	VERB
taxlaw-2843	60	4	state	state	NOUN
taxlaw-2843	60	5	governments	government	NOUN
taxlaw-2843	60	6	to	to	PART
taxlaw-2843	60	7	focus	focus	VERB
taxlaw-2843	60	8	their	their	PRON
taxlaw-2843	60	9	subsidies	subsidy	NOUN
taxlaw-2843	60	10	on	on	ADP
taxlaw-2843	60	11	the	the	DET
taxlaw-2843	60	12	socially	socially	ADV
taxlaw-2843	60	13	beneficial	beneficial	ADJ
taxlaw-2843	60	14	functions	function	NOUN
taxlaw-2843	60	15	that	that	PRON
taxlaw-2843	60	16	hospitals	hospital	NOUN
taxlaw-2843	60	17	offer	offer	VERB
taxlaw-2843	60	18	and	and	CCONJ
taxlaw-2843	60	19	avoid	avoid	VERB
taxlaw-2843	60	20	interfering	interfere	VERB
taxlaw-2843	60	21	in	in	ADP
taxlaw-2843	60	22	legitimately	legitimately	ADV
taxlaw-2843	60	23	competitive	competitive	ADJ
taxlaw-2843	60	24	markets	market	NOUN
taxlaw-2843	60	25	.	.	PUNCT
taxlaw-2843	61	1	while	while	SCONJ
taxlaw-2843	61	2	the	the	DET
taxlaw-2843	61	3	critiques	critique	NOUN
taxlaw-2843	61	4	and	and	CCONJ
taxlaw-2843	61	5	proposed	propose	VERB
taxlaw-2843	61	6	reforms	reform	NOUN
taxlaw-2843	61	7	i	i	PRON
taxlaw-2843	61	8	discuss	discuss	VERB
taxlaw-2843	61	9	could	could	AUX
taxlaw-2843	61	10	be	be	AUX
taxlaw-2843	61	11	applied	apply	VERB
taxlaw-2843	61	12	to	to	ADP
taxlaw-2843	61	13	all	all	DET
taxlaw-2843	61	14	tax	tax	NOUN
taxlaw-2843	61	15	exemptions	exemption	NOUN
taxlaw-2843	61	16	for	for	ADP
taxlaw-2843	61	17	hospitals	hospital	NOUN
taxlaw-2843	61	18	at	at	ADP
taxlaw-2843	61	19	both	both	CCONJ
taxlaw-2843	61	20	the	the	DET
taxlaw-2843	61	21	state	state	NOUN
taxlaw-2843	61	22	and	and	CCONJ
taxlaw-2843	61	23	federal	federal	ADJ
taxlaw-2843	61	24	levels	level	NOUN
taxlaw-2843	61	25	,	,	PUNCT
taxlaw-2843	61	26	there	there	PRON
taxlaw-2843	61	27	are	be	VERB
taxlaw-2843	61	28	compelling	compelling	ADJ
taxlaw-2843	61	29	reasons	reason	NOUN
taxlaw-2843	61	30	to	to	PART
taxlaw-2843	61	31	begin	begin	VERB
taxlaw-2843	61	32	with	with	ADP
taxlaw-2843	61	33	state	state	NOUN
taxlaw-2843	61	34	property	property	NOUN
taxlaw-2843	61	35	tax	tax	NOUN
taxlaw-2843	61	36	exemptions	exemption	NOUN
taxlaw-2843	61	37	.	.	PUNCT
taxlaw-2843	62	1	in	in	ADP
taxlaw-2843	62	2	this	this	DET
taxlaw-2843	62	3	note	note	NOUN
taxlaw-2843	62	4	,	,	PUNCT
taxlaw-2843	62	5	i	i	PRON
taxlaw-2843	62	6	argue	argue	VERB
taxlaw-2843	62	7	that	that	SCONJ
taxlaw-2843	62	8	the	the	DET
taxlaw-2843	62	9	current	current	ADJ
taxlaw-2843	62	10	system	system	NOUN
taxlaw-2843	62	11	of	of	ADP
taxlaw-2843	62	12	property	property	NOUN
taxlaw-2843	62	13	tax	tax	NOUN
taxlaw-2843	62	14	exemptions	exemption	NOUN
taxlaw-2843	62	15	in	in	ADP
taxlaw-2843	62	16	every	every	DET
taxlaw-2843	62	17	state	state	NOUN
taxlaw-2843	62	18	is	be	AUX
taxlaw-2843	62	19	in	in	ADP
taxlaw-2843	62	20	need	need	NOUN
taxlaw-2843	62	21	of	of	ADP
taxlaw-2843	62	22	reform	reform	NOUN
taxlaw-2843	62	23	.	.	PUNCT
taxlaw-2843	63	1	in	in	ADP
taxlaw-2843	63	2	part	part	PROPN
taxlaw-2843	63	3	ii	ii	PROPN
taxlaw-2843	63	4	,	,	PUNCT
taxlaw-2843	63	5	i	i	PRON
taxlaw-2843	63	6	provide	provide	VERB
taxlaw-2843	63	7	background	background	NOUN
taxlaw-2843	63	8	information	information	NOUN
taxlaw-2843	63	9	on	on	ADP
taxlaw-2843	63	10	the	the	DET
taxlaw-2843	63	11	history	history	NOUN
taxlaw-2843	63	12	of	of	ADP
taxlaw-2843	63	13	united	united	PROPN
taxlaw-2843	63	14	states	states	PROPN
taxlaw-2843	63	15	hospitals	hospital	NOUN
taxlaw-2843	63	16	;	;	PUNCT
taxlaw-2843	63	17	the	the	DET
taxlaw-2843	63	18	history	history	NOUN
taxlaw-2843	63	19	of	of	ADP
taxlaw-2843	63	20	tax	tax	NOUN
taxlaw-2843	63	21	exemption	exemption	NOUN
taxlaw-2843	63	22	for	for	ADP
taxlaw-2843	63	23	hospitals	hospital	NOUN
taxlaw-2843	63	24	at	at	ADP
taxlaw-2843	63	25	the	the	DET
taxlaw-2843	63	26	federal	federal	ADJ
taxlaw-2843	63	27	and	and	CCONJ
taxlaw-2843	63	28	state	state	NOUN
taxlaw-2843	63	29	levels	level	NOUN
taxlaw-2843	63	30	;	;	PUNCT
taxlaw-2843	63	31	and	and	CCONJ
taxlaw-2843	63	32	an	an	DET
taxlaw-2843	63	33	overview	overview	NOUN
taxlaw-2843	63	34	of	of	ADP
taxlaw-2843	63	35	current	current	ADJ
taxlaw-2843	63	36	federal	federal	ADJ
taxlaw-2843	63	37	and	and	CCONJ
taxlaw-2843	63	38	state	state	NOUN
taxlaw-2843	63	39	tax	tax	NOUN
taxlaw-2843	63	40	exemption	exemption	NOUN
taxlaw-2843	63	41	standards	standard	NOUN
taxlaw-2843	63	42	for	for	ADP
taxlaw-2843	63	43	hospitals	hospital	NOUN
taxlaw-2843	63	44	.	.	PUNCT
taxlaw-2843	64	1	i	i	PRON
taxlaw-2843	64	2	discuss	discuss	VERB
taxlaw-2843	64	3	the	the	DET
taxlaw-2843	64	4	federal	federal	ADJ
taxlaw-2843	64	5	standards	standard	NOUN
taxlaw-2843	64	6	because	because	SCONJ
taxlaw-2843	64	7	federal	federal	ADJ
taxlaw-2843	64	8	policy	policy	NOUN
taxlaw-2843	64	9	currently	currently	ADV
taxlaw-2843	64	10	informs	inform	VERB
taxlaw-2843	64	11	state	state	NOUN
taxlaw-2843	64	12	level	level	NOUN
taxlaw-2843	64	13	exemptions	exemption	NOUN
taxlaw-2843	64	14	to	to	ADP
taxlaw-2843	64	15	a	a	DET
taxlaw-2843	64	16	significant	significant	ADJ
taxlaw-2843	64	17	degree	degree	NOUN
taxlaw-2843	64	18	.	.	PUNCT
taxlaw-2843	65	1	in	in	ADP
taxlaw-2843	65	2	part	part	NOUN
taxlaw-2843	65	3	iii	iii	NOUN
taxlaw-2843	65	4	,	,	PUNCT
taxlaw-2843	65	5	i	i	PRON
taxlaw-2843	65	6	discuss	discuss	VERB
taxlaw-2843	65	7	why	why	SCONJ
taxlaw-2843	65	8	reform	reform	NOUN
taxlaw-2843	65	9	is	be	AUX
taxlaw-2843	65	10	needed	need	VERB
taxlaw-2843	65	11	.	.	PUNCT
taxlaw-2843	66	1	finally	finally	ADV
taxlaw-2843	66	2	,	,	PUNCT
taxlaw-2843	66	3	in	in	ADP
taxlaw-2843	66	4	part	part	NOUN
taxlaw-2843	66	5	iv	iv	ADP
taxlaw-2843	66	6	,	,	PUNCT
taxlaw-2843	66	7	i	i	PRON
taxlaw-2843	66	8	propose	propose	VERB
taxlaw-2843	66	9	a	a	DET
taxlaw-2843	66	10	solution	solution	NOUN
taxlaw-2843	66	11	that	that	PRON
taxlaw-2843	66	12	replaces	replace	VERB
taxlaw-2843	66	13	traditional	traditional	ADJ
taxlaw-2843	66	14	property	property	NOUN
taxlaw-2843	66	15	tax	tax	NOUN
taxlaw-2843	66	16	exemptions	exemption	NOUN
taxlaw-2843	66	17	with	with	ADP
taxlaw-2843	66	18	a	a	DET
taxlaw-2843	66	19	series	series	NOUN
taxlaw-2843	66	20	of	of	ADP
taxlaw-2843	66	21	tax	tax	NOUN
taxlaw-2843	66	22	credits	credit	NOUN
taxlaw-2843	66	23	based	base	VERB
taxlaw-2843	66	24	on	on	ADP
taxlaw-2843	66	25	the	the	DET
taxlaw-2843	66	26	costs	cost	NOUN
taxlaw-2843	66	27	hospitals	hospital	NOUN
taxlaw-2843	66	28	accrue	accrue	VERB
taxlaw-2843	66	29	from	from	ADP
taxlaw-2843	66	30	performing	perform	VERB
taxlaw-2843	66	31	socially	socially	ADV
taxlaw-2843	66	32	beneficial	beneficial	ADJ
taxlaw-2843	66	33	functions	function	NOUN
taxlaw-2843	66	34	that	that	PRON
taxlaw-2843	66	35	serve	serve	VERB
taxlaw-2843	66	36	the	the	DET
taxlaw-2843	66	37	indigent	indigent	ADJ
taxlaw-2843	66	38	or	or	CCONJ
taxlaw-2843	66	39	extend	extend	VERB
taxlaw-2843	66	40	access	access	NOUN
taxlaw-2843	66	41	to	to	ADP
taxlaw-2843	66	42	underserved	underserved	ADJ
taxlaw-2843	66	43	populations	population	NOUN
taxlaw-2843	66	44	.	.	PUNCT
taxlaw-2843	67	1	ii	ii	PROPN
taxlaw-2843	67	2	.	.	PUNCT
taxlaw-2843	67	3	background	background	NOUN
taxlaw-2843	67	4	a.	a.	NOUN
taxlaw-2843	67	5	hospitals	hospital	NOUN
taxlaw-2843	67	6	in	in	ADP
taxlaw-2843	67	7	the	the	DET
taxlaw-2843	67	8	united	united	PROPN
taxlaw-2843	67	9	states	states	PROPN
taxlaw-2843	67	10	though	though	SCONJ
taxlaw-2843	67	11	hospitals	hospital	NOUN
taxlaw-2843	67	12	have	have	AUX
taxlaw-2843	67	13	long	long	ADV
taxlaw-2843	67	14	been	be	AUX
taxlaw-2843	67	15	exempt	exempt	ADJ
taxlaw-2843	67	16	from	from	ADP
taxlaw-2843	67	17	tax	tax	NOUN
taxlaw-2843	67	18	at	at	ADP
taxlaw-2843	67	19	both	both	CCONJ
taxlaw-2843	67	20	the	the	DET
taxlaw-2843	67	21	state	state	NOUN
taxlaw-2843	67	22	and	and	CCONJ
taxlaw-2843	67	23	federal	federal	ADJ
taxlaw-2843	67	24	levels	level	NOUN
taxlaw-2843	67	25	,	,	PUNCT
taxlaw-2843	67	26	modern	modern	ADJ
taxlaw-2843	67	27	hospitals	hospital	NOUN
taxlaw-2843	67	28	are	be	AUX
taxlaw-2843	67	29	far	far	ADV
taxlaw-2843	67	30	different	different	ADJ
taxlaw-2843	67	31	from	from	ADP
taxlaw-2843	67	32	the	the	DET
taxlaw-2843	67	33	institutions	institution	NOUN
taxlaw-2843	67	34	that	that	PRON
taxlaw-2843	67	35	existed	exist	VERB
taxlaw-2843	67	36	at	at	ADP
taxlaw-2843	67	37	the	the	DET
taxlaw-2843	67	38	turn	turn	NOUN
taxlaw-2843	67	39	of	of	ADP
taxlaw-2843	67	40	the	the	DET
taxlaw-2843	67	41	twentieth	twentieth	ADJ
taxlaw-2843	67	42	century	century	NOUN
taxlaw-2843	67	43	.	.	PUNCT
taxlaw-2843	68	1	early	early	ADJ
taxlaw-2843	68	2	hospitals	hospital	NOUN
taxlaw-2843	68	3	were	be	AUX
taxlaw-2843	68	4	truly	truly	ADV
taxlaw-2843	68	5	charitable	charitable	ADJ
taxlaw-2843	68	6	institutions	institution	NOUN
taxlaw-2843	68	7	.	.	PUNCT
taxlaw-2843	69	1	they	they	PRON
taxlaw-2843	69	2	were	be	AUX
taxlaw-2843	69	3	places	place	NOUN
taxlaw-2843	69	4	where	where	SCONJ
taxlaw-2843	69	5	the	the	DET
taxlaw-2843	69	6	poor	poor	ADJ
taxlaw-2843	69	7	could	could	AUX
taxlaw-2843	69	8	go	go	VERB
taxlaw-2843	69	9	for	for	ADP
taxlaw-2843	69	10	treatment	treatment	NOUN
taxlaw-2843	69	11	when	when	SCONJ
taxlaw-2843	69	12	better	well	ADJ
taxlaw-2843	69	13	options	option	NOUN
taxlaw-2843	69	14	were	be	AUX
taxlaw-2843	69	15	not	not	PART
taxlaw-2843	69	16	available	available	ADJ
taxlaw-2843	69	17	.	.	PUNCT
taxlaw-2843	70	1	they	they	PRON
taxlaw-2843	70	2	were	be	AUX
taxlaw-2843	70	3	funded	fund	VERB
taxlaw-2843	70	4	almost	almost	ADV
taxlaw-2843	70	5	entirely	entirely	ADV
taxlaw-2843	70	6	by	by	ADP
taxlaw-2843	70	7	donations	donation	NOUN
taxlaw-2843	70	8	and	and	CCONJ
taxlaw-2843	70	9	staffed	staff	VERB
taxlaw-2843	70	10	primarily	primarily	ADV
taxlaw-2843	70	11	by	by	ADP
taxlaw-2843	70	12	volunteers.13	volunteers.13	PROPN
taxlaw-2843	70	13	10	10	NUM
taxlaw-2843	70	14	see	see	VERB
taxlaw-2843	70	15	,	,	PUNCT
taxlaw-2843	70	16	e.g.	e.g.	ADV
taxlaw-2843	70	17	,	,	PUNCT
taxlaw-2843	70	18	ahs	ahs	PROPN
taxlaw-2843	70	19	hosp	hosp	PROPN
taxlaw-2843	70	20	.	.	PUNCT
taxlaw-2843	71	1	corp	corp	PROPN
taxlaw-2843	71	2	.	.	PROPN
taxlaw-2843	71	3	,	,	PUNCT
taxlaw-2843	71	4	28	28	NUM
taxlaw-2843	71	5	n.j	n.j	PROPN
taxlaw-2843	71	6	.	.	PROPN
taxlaw-2843	71	7	tax	tax	NOUN
taxlaw-2843	71	8	at	at	ADP
taxlaw-2843	71	9	484	484	NUM
taxlaw-2843	71	10	-	-	SYM
taxlaw-2843	71	11	86	86	NUM
taxlaw-2843	71	12	(	(	PUNCT
taxlaw-2843	71	13	indicates	indicate	VERB
taxlaw-2843	71	14	that	that	SCONJ
taxlaw-2843	71	15	new	new	PROPN
taxlaw-2843	71	16	jersey	jersey	PROPN
taxlaw-2843	71	17	hospitals	hospital	NOUN
taxlaw-2843	71	18	have	have	AUX
taxlaw-2843	71	19	been	be	AUX
taxlaw-2843	71	20	exempt	exempt	ADJ
taxlaw-2843	71	21	from	from	ADP
taxlaw-2843	71	22	tax	tax	NOUN
taxlaw-2843	71	23	since	since	SCONJ
taxlaw-2843	71	24	1851	1851	NUM
taxlaw-2843	71	25	)	)	PUNCT
taxlaw-2843	71	26	;	;	PUNCT
taxlaw-2843	72	1	ky	ky	PROPN
taxlaw-2843	72	2	.	.	PROPN
taxlaw-2843	72	3	const	const	PROPN
taxlaw-2843	72	4	.	.	PUNCT
taxlaw-2843	73	1	§	§	PROPN
taxlaw-2843	73	2	170	170	NUM
taxlaw-2843	73	3	(	(	PUNCT
taxlaw-2843	73	4	provision	provision	NOUN
taxlaw-2843	73	5	in	in	ADP
taxlaw-2843	73	6	kentucky	kentucky	PROPN
taxlaw-2843	73	7	constitution	constitution	NOUN
taxlaw-2843	73	8	used	use	VERB
taxlaw-2843	73	9	by	by	ADP
taxlaw-2843	73	10	modern	modern	ADJ
taxlaw-2843	73	11	hospitals	hospital	NOUN
taxlaw-2843	73	12	to	to	PART
taxlaw-2843	73	13	secure	secure	VERB
taxlaw-2843	73	14	tax	tax	NOUN
taxlaw-2843	73	15	exemption	exemption	NOUN
taxlaw-2843	73	16	was	be	AUX
taxlaw-2843	73	17	originally	originally	ADV
taxlaw-2843	73	18	ratified	ratify	VERB
taxlaw-2843	73	19	in	in	ADP
taxlaw-2843	73	20	1891	1891	NUM
taxlaw-2843	73	21	)	)	PUNCT
taxlaw-2843	73	22	.	.	PUNCT
taxlaw-2843	74	1	11	11	NUM
taxlaw-2843	74	2	somerville	somerville	PROPN
taxlaw-2843	74	3	et	et	PROPN
taxlaw-2843	74	4	al	al	PROPN
taxlaw-2843	74	5	.	.	PROPN
taxlaw-2843	74	6	,	,	PUNCT
taxlaw-2843	74	7	supra	supra	PROPN
taxlaw-2843	74	8	note	note	NOUN
taxlaw-2843	74	9	9	9	NUM
taxlaw-2843	74	10	.	.	NOUN
taxlaw-2843	74	11	12	12	NUM
taxlaw-2843	74	12	e.g.	e.g.	ADV
taxlaw-2843	74	13	,	,	PUNCT
taxlaw-2843	74	14	nina	nina	PROPN
taxlaw-2843	74	15	j.	j.	PROPN
taxlaw-2843	74	16	crimm	crimm	PROPN
taxlaw-2843	74	17	,	,	PUNCT
taxlaw-2843	74	18	evolutionary	evolutionary	ADJ
taxlaw-2843	74	19	forces	force	NOUN
taxlaw-2843	74	20	:	:	PUNCT
taxlaw-2843	74	21	changes	change	NOUN
taxlaw-2843	74	22	in	in	ADP
taxlaw-2843	74	23	for	for	ADP
taxlaw-2843	74	24	-	-	PUNCT
taxlaw-2843	74	25	profit	profit	NOUN
taxlaw-2843	74	26	and	and	CCONJ
taxlaw-2843	74	27	not	not	PART
taxlaw-2843	74	28	-	-	PUNCT
taxlaw-2843	74	29	for	for	ADP
taxlaw-2843	74	30	-	-	PUNCT
taxlaw-2843	74	31	profit	profit	NOUN
taxlaw-2843	74	32	health	health	NOUN
taxlaw-2843	74	33	care	care	NOUN
taxlaw-2843	74	34	delivery	delivery	NOUN
taxlaw-2843	74	35	structures	structure	NOUN
taxlaw-2843	74	36	;	;	PUNCT
taxlaw-2843	74	37	a	a	DET
taxlaw-2843	74	38	regeneration	regeneration	NOUN
taxlaw-2843	74	39	of	of	ADP
taxlaw-2843	74	40	tax	tax	NOUN
taxlaw-2843	74	41	exemption	exemption	NOUN
taxlaw-2843	74	42	standards	standard	NOUN
taxlaw-2843	74	43	,	,	PUNCT
taxlaw-2843	74	44	37	37	NUM
taxlaw-2843	74	45	b.	b.	PROPN
taxlaw-2843	74	46	c.	c.	PROPN
taxlaw-2843	74	47	l.	l.	PROPN
taxlaw-2843	74	48	rev	rev	PROPN
taxlaw-2843	74	49	.	.	PROPN
taxlaw-2843	74	50	1	1	NUM
taxlaw-2843	74	51	,	,	PUNCT
taxlaw-2843	74	52	101	101	NUM
taxlaw-2843	74	53	-	-	SYM
taxlaw-2843	74	54	10	10	NUM
taxlaw-2843	74	55	(	(	PUNCT
taxlaw-2843	74	56	1995	1995	NUM
taxlaw-2843	74	57	)	)	PUNCT
taxlaw-2843	74	58	;	;	PUNCT
taxlaw-2843	74	59	john	john	PROPN
taxlaw-2843	74	60	d.	d.	PROPN
taxlaw-2843	74	61	colombo	colombo	PROPN
taxlaw-2843	74	62	,	,	PUNCT
taxlaw-2843	74	63	health	health	NOUN
taxlaw-2843	74	64	care	care	NOUN
taxlaw-2843	74	65	and	and	CCONJ
taxlaw-2843	74	66	tax	tax	NOUN
taxlaw-2843	74	67	exemption	exemption	NOUN
taxlaw-2843	74	68	:	:	PUNCT
taxlaw-2843	74	69	the	the	DET
taxlaw-2843	74	70	push	push	NOUN
taxlaw-2843	74	71	and	and	CCONJ
taxlaw-2843	74	72	pull	pull	VERB
taxlaw-2843	74	73	of	of	ADP
taxlaw-2843	74	74	tax	tax	NOUN
taxlaw-2843	74	75	exemption	exemption	NOUN
taxlaw-2843	74	76	law	law	NOUN
taxlaw-2843	74	77	on	on	ADP
taxlaw-2843	74	78	the	the	DET
taxlaw-2843	74	79	organization	organization	NOUN
taxlaw-2843	74	80	and	and	CCONJ
taxlaw-2843	74	81	delivery	delivery	NOUN
taxlaw-2843	74	82	of	of	ADP
taxlaw-2843	74	83	health	health	NOUN
taxlaw-2843	74	84	care	care	NOUN
taxlaw-2843	74	85	services	service	NOUN
taxlaw-2843	74	86	:	:	PUNCT
taxlaw-2843	74	87	the	the	DET
taxlaw-2843	74	88	failure	failure	NOUN
taxlaw-2843	74	89	of	of	ADP
taxlaw-2843	74	90	community	community	NOUN
taxlaw-2843	74	91	benefit	benefit	NOUN
taxlaw-2843	74	92	,	,	PUNCT
taxlaw-2843	74	93	15	15	NUM
taxlaw-2843	74	94	health	health	NOUN
taxlaw-2843	74	95	matrix	matrix	NOUN
taxlaw-2843	74	96	29	29	NUM
taxlaw-2843	74	97	,	,	PUNCT
taxlaw-2843	74	98	52	52	NUM
taxlaw-2843	74	99	-	-	SYM
taxlaw-2843	74	100	64	64	NUM
taxlaw-2843	74	101	(	(	PUNCT
taxlaw-2843	74	102	2005	2005	NUM
taxlaw-2843	74	103	)	)	PUNCT
taxlaw-2843	74	104	;	;	PUNCT
taxlaw-2843	74	105	jessica	jessica	PROPN
taxlaw-2843	74	106	berg	berg	PROPN
taxlaw-2843	74	107	,	,	PUNCT
taxlaw-2843	74	108	putting	put	VERB
taxlaw-2843	74	109	the	the	DET
taxlaw-2843	74	110	community	community	NOUN
taxlaw-2843	74	111	back	back	ADV
taxlaw-2843	74	112	into	into	ADP
taxlaw-2843	74	113	the	the	DET
taxlaw-2843	74	114	“	"	PUNCT
taxlaw-2843	74	115	community	community	NOUN
taxlaw-2843	74	116	benefit	benefit	NOUN
taxlaw-2843	74	117	”	"	PUNCT
taxlaw-2843	74	118	standard	standard	NOUN
taxlaw-2843	74	119	,	,	PUNCT
taxlaw-2843	74	120	44	44	NUM
taxlaw-2843	74	121	ga	ga	PROPN
taxlaw-2843	74	122	.	.	PROPN
taxlaw-2843	74	123	l.	l.	PROPN
taxlaw-2843	74	124	rev	rev	PROPN
taxlaw-2843	74	125	.	.	PROPN
taxlaw-2843	74	126	375	375	NUM
taxlaw-2843	74	127	,	,	PUNCT
taxlaw-2843	74	128	391	391	NUM
taxlaw-2843	74	129	-	-	SYM
taxlaw-2843	74	130	95	95	NUM
taxlaw-2843	74	131	(	(	PUNCT
taxlaw-2843	74	132	2010	2010	NUM
taxlaw-2843	74	133	)	)	PUNCT
taxlaw-2843	74	134	.	.	PUNCT
taxlaw-2843	75	1	13	13	NUM
taxlaw-2843	75	2	tamara	tamara	PROPN
taxlaw-2843	75	3	r.	r.	PROPN
taxlaw-2843	75	4	coley	coley	PROPN
taxlaw-2843	75	5	,	,	PUNCT
taxlaw-2843	75	6	note	note	VERB
taxlaw-2843	75	7	:	:	PUNCT
taxlaw-2843	75	8	extreme	extreme	ADJ
taxlaw-2843	75	9	pricing	pricing	NOUN
taxlaw-2843	75	10	of	of	ADP
taxlaw-2843	75	11	hospital	hospital	NOUN
taxlaw-2843	75	12	care	care	NOUN
taxlaw-2843	75	13	for	for	ADP
taxlaw-2843	75	14	the	the	DET
taxlaw-2843	75	15	uninsured	uninsured	NOUN
taxlaw-2843	75	16	:	:	PUNCT
taxlaw-2843	75	17	new	new	PROPN
taxlaw-2843	75	18	jersey	jersey	PROPN
taxlaw-2843	75	19	’s	’s	PART
taxlaw-2843	75	20	response	response	NOUN
taxlaw-2843	75	21	and	and	CCONJ
taxlaw-2843	75	22	the	the	DET
taxlaw-2843	75	23	likely	likely	ADJ
taxlaw-2843	75	24	results	result	NOUN
taxlaw-2843	75	25	,	,	PUNCT
taxlaw-2843	75	26	seton	seton	PROPN
taxlaw-2843	75	27	hall	hall	PROPN
taxlaw-2843	75	28	legis	legis	PROPN
taxlaw-2843	75	29	.	.	PUNCT
taxlaw-2843	76	1	j.	j.	PROPN
taxlaw-2843	76	2	275	275	PROPN
taxlaw-2843	76	3	,	,	PUNCT
taxlaw-2843	76	4	279	279	NUM
taxlaw-2843	76	5	(	(	PUNCT
taxlaw-2843	76	6	2010	2010	NUM
taxlaw-2843	76	7	)	)	PUNCT
taxlaw-2843	76	8	.	.	PUNCT
taxlaw-2843	77	1	2017	2017	NUM
taxlaw-2843	77	2	]	]	PUNCT
taxlaw-2843	77	3	property	property	NOUN
taxlaw-2843	77	4	tax	tax	NOUN
taxlaw-2843	77	5	exemptions	exemption	NOUN
taxlaw-2843	77	6	for	for	ADP
taxlaw-2843	77	7	hospitals	hospital	NOUN
taxlaw-2843	77	8	117	117	NUM
taxlaw-2843	77	9	the	the	DET
taxlaw-2843	77	10	best	good	ADJ
taxlaw-2843	77	11	private	private	ADJ
taxlaw-2843	77	12	physicians	physician	NOUN
taxlaw-2843	77	13	would	would	AUX
taxlaw-2843	77	14	generally	generally	ADV
taxlaw-2843	77	15	work	work	VERB
taxlaw-2843	77	16	by	by	ADP
taxlaw-2843	77	17	administering	administer	VERB
taxlaw-2843	77	18	care	care	NOUN
taxlaw-2843	77	19	to	to	ADP
taxlaw-2843	77	20	clients	client	NOUN
taxlaw-2843	77	21	of	of	ADP
taxlaw-2843	77	22	means	mean	NOUN
taxlaw-2843	77	23	through	through	ADP
taxlaw-2843	77	24	direct	direct	ADJ
taxlaw-2843	77	25	home	home	NOUN
taxlaw-2843	77	26	visits	visit	NOUN
taxlaw-2843	77	27	or	or	CCONJ
taxlaw-2843	77	28	small	small	ADJ
taxlaw-2843	77	29	clinics.14	clinics.14	PROPN
taxlaw-2843	77	30	this	this	DET
taxlaw-2843	77	31	model	model	NOUN
taxlaw-2843	77	32	predominated	predominate	VERB
taxlaw-2843	77	33	until	until	ADP
taxlaw-2843	77	34	the	the	DET
taxlaw-2843	77	35	end	end	NOUN
taxlaw-2843	77	36	of	of	ADP
taxlaw-2843	77	37	the	the	DET
taxlaw-2843	77	38	nineteenth	nineteenth	ADJ
taxlaw-2843	77	39	century	century	NOUN
taxlaw-2843	77	40	.	.	PUNCT
taxlaw-2843	78	1	15	15	NUM
taxlaw-2843	78	2	between	between	ADP
taxlaw-2843	78	3	the	the	DET
taxlaw-2843	78	4	1890s	1890	NOUN
taxlaw-2843	78	5	and	and	CCONJ
taxlaw-2843	78	6	1920s	1920	NOUN
taxlaw-2843	78	7	,	,	PUNCT
taxlaw-2843	78	8	technological	technological	ADJ
taxlaw-2843	78	9	advancements	advancement	NOUN
taxlaw-2843	78	10	made	make	VERB
taxlaw-2843	78	11	it	it	PRON
taxlaw-2843	78	12	possible	possible	ADJ
taxlaw-2843	78	13	for	for	SCONJ
taxlaw-2843	78	14	hospitals	hospital	NOUN
taxlaw-2843	78	15	to	to	PART
taxlaw-2843	78	16	offer	offer	VERB
taxlaw-2843	78	17	sophisticated	sophisticated	ADJ
taxlaw-2843	78	18	care	care	NOUN
taxlaw-2843	78	19	to	to	ADP
taxlaw-2843	78	20	certain	certain	ADJ
taxlaw-2843	78	21	patients	patient	NOUN
taxlaw-2843	78	22	in	in	ADP
taxlaw-2843	78	23	ways	way	NOUN
taxlaw-2843	78	24	that	that	PRON
taxlaw-2843	78	25	private	private	ADJ
taxlaw-2843	78	26	physicians	physician	NOUN
taxlaw-2843	78	27	could	could	AUX
taxlaw-2843	78	28	not	not	PART
taxlaw-2843	78	29	.	.	PUNCT
taxlaw-2843	79	1	hospitals	hospital	NOUN
taxlaw-2843	79	2	became	become	VERB
taxlaw-2843	79	3	the	the	DET
taxlaw-2843	79	4	source	source	NOUN
taxlaw-2843	79	5	of	of	ADP
taxlaw-2843	79	6	the	the	DET
taxlaw-2843	79	7	country	country	NOUN
taxlaw-2843	79	8	’s	’s	PART
taxlaw-2843	79	9	best	good	ADJ
taxlaw-2843	79	10	medical	medical	ADJ
taxlaw-2843	79	11	care	care	NOUN
taxlaw-2843	79	12	and	and	CCONJ
taxlaw-2843	79	13	education.16	education.16	PROPN
taxlaw-2843	79	14	beginning	begin	VERB
taxlaw-2843	79	15	in	in	ADP
taxlaw-2843	79	16	the	the	DET
taxlaw-2843	79	17	1930s	1930	NOUN
taxlaw-2843	79	18	and	and	CCONJ
taxlaw-2843	79	19	throughout	throughout	ADP
taxlaw-2843	79	20	world	world	PROPN
taxlaw-2843	79	21	war	war	PROPN
taxlaw-2843	79	22	ii	ii	PROPN
taxlaw-2843	79	23	,	,	PUNCT
taxlaw-2843	79	24	the	the	DET
taxlaw-2843	79	25	advent	advent	NOUN
taxlaw-2843	79	26	and	and	CCONJ
taxlaw-2843	79	27	proliferation	proliferation	NOUN
taxlaw-2843	79	28	of	of	ADP
taxlaw-2843	79	29	hospital	hospital	NOUN
taxlaw-2843	79	30	insurance	insurance	NOUN
taxlaw-2843	79	31	pulled	pull	VERB
taxlaw-2843	79	32	more	more	ADV
taxlaw-2843	79	33	and	and	CCONJ
taxlaw-2843	79	34	more	more	ADV
taxlaw-2843	79	35	paying	pay	VERB
taxlaw-2843	79	36	customers	customer	NOUN
taxlaw-2843	79	37	into	into	ADP
taxlaw-2843	79	38	hospitals.17	hospitals.17	PRON
taxlaw-2843	79	39	this	this	PRON
taxlaw-2843	79	40	was	be	AUX
taxlaw-2843	79	41	the	the	DET
taxlaw-2843	79	42	first	first	ADJ
taxlaw-2843	79	43	period	period	NOUN
taxlaw-2843	79	44	in	in	ADP
taxlaw-2843	79	45	history	history	NOUN
taxlaw-2843	79	46	in	in	ADP
taxlaw-2843	79	47	which	which	PRON
taxlaw-2843	79	48	hospitals	hospital	NOUN
taxlaw-2843	79	49	became	become	VERB
taxlaw-2843	79	50	dependent	dependent	ADJ
taxlaw-2843	79	51	on	on	ADP
taxlaw-2843	79	52	paying	pay	VERB
taxlaw-2843	79	53	patients	patient	NOUN
taxlaw-2843	79	54	and	and	CCONJ
taxlaw-2843	79	55	paid	pay	VERB
taxlaw-2843	79	56	staff	staff	NOUN
taxlaw-2843	79	57	rather	rather	ADV
taxlaw-2843	79	58	than	than	ADP
taxlaw-2843	79	59	charitable	charitable	ADJ
taxlaw-2843	79	60	donations	donation	NOUN
taxlaw-2843	79	61	and	and	CCONJ
taxlaw-2843	79	62	volunteers.18	volunteers.18	NOUN
taxlaw-2843	79	63	in	in	ADP
taxlaw-2843	79	64	1965	1965	NUM
taxlaw-2843	79	65	,	,	PUNCT
taxlaw-2843	79	66	the	the	DET
taxlaw-2843	79	67	creation	creation	NOUN
taxlaw-2843	79	68	of	of	ADP
taxlaw-2843	79	69	medicare	medicare	PROPN
taxlaw-2843	79	70	and	and	CCONJ
taxlaw-2843	79	71	medicaid	medicaid	PROPN
taxlaw-2843	79	72	accelerated	accelerate	VERB
taxlaw-2843	79	73	this	this	DET
taxlaw-2843	79	74	trend	trend	NOUN
taxlaw-2843	79	75	even	even	ADV
taxlaw-2843	79	76	further.19	further.19	PROPN
taxlaw-2843	79	77	today	today	NOUN
taxlaw-2843	79	78	,	,	PUNCT
taxlaw-2843	79	79	nonprofit	nonprofit	ADJ
taxlaw-2843	79	80	hospitals	hospital	NOUN
taxlaw-2843	79	81	rely	rely	VERB
taxlaw-2843	79	82	almost	almost	ADV
taxlaw-2843	79	83	entirely	entirely	ADV
taxlaw-2843	79	84	on	on	ADP
taxlaw-2843	79	85	fees	fee	NOUN
taxlaw-2843	79	86	collected	collect	VERB
taxlaw-2843	79	87	from	from	ADP
taxlaw-2843	79	88	patients	patient	NOUN
taxlaw-2843	79	89	;	;	PUNCT
taxlaw-2843	79	90	charitable	charitable	ADJ
taxlaw-2843	79	91	donations	donation	NOUN
taxlaw-2843	79	92	constitute	constitute	VERB
taxlaw-2843	79	93	a	a	DET
taxlaw-2843	79	94	negligible	negligible	ADJ
taxlaw-2843	79	95	portion	portion	NOUN
taxlaw-2843	79	96	of	of	ADP
taxlaw-2843	79	97	their	their	PRON
taxlaw-2843	79	98	revenues.20	revenues.20	NOUN
taxlaw-2843	79	99	modern	modern	ADJ
taxlaw-2843	79	100	hospitals	hospital	NOUN
taxlaw-2843	79	101	,	,	PUNCT
taxlaw-2843	79	102	for	for	ADP
taxlaw-2843	79	103	-	-	PUNCT
taxlaw-2843	79	104	profit	profit	NOUN
taxlaw-2843	79	105	and	and	CCONJ
taxlaw-2843	79	106	nonprofit	nonprofit	ADJ
taxlaw-2843	79	107	alike	alike	ADV
taxlaw-2843	79	108	,	,	PUNCT
taxlaw-2843	79	109	have	have	VERB
taxlaw-2843	79	110	facilities	facility	NOUN
taxlaw-2843	79	111	,	,	PUNCT
taxlaw-2843	79	112	equipment	equipment	NOUN
taxlaw-2843	79	113	,	,	PUNCT
taxlaw-2843	79	114	staff	staff	NOUN
taxlaw-2843	79	115	,	,	PUNCT
taxlaw-2843	79	116	and	and	CCONJ
taxlaw-2843	79	117	specialists	specialist	NOUN
taxlaw-2843	79	118	at	at	ADP
taxlaw-2843	79	119	the	the	DET
taxlaw-2843	79	120	forefront	forefront	NOUN
taxlaw-2843	79	121	of	of	ADP
taxlaw-2843	79	122	medical	medical	ADJ
taxlaw-2843	79	123	science	science	NOUN
taxlaw-2843	79	124	.	.	PUNCT
taxlaw-2843	80	1	though	though	SCONJ
taxlaw-2843	80	2	no	no	DET
taxlaw-2843	80	3	hospital	hospital	NOUN
taxlaw-2843	80	4	is	be	AUX
taxlaw-2843	80	5	prepared	prepare	VERB
taxlaw-2843	80	6	to	to	PART
taxlaw-2843	80	7	treat	treat	VERB
taxlaw-2843	80	8	every	every	DET
taxlaw-2843	80	9	possible	possible	ADJ
taxlaw-2843	80	10	ailment	ailment	NOUN
taxlaw-2843	80	11	,	,	PUNCT
taxlaw-2843	80	12	it	it	PRON
taxlaw-2843	80	13	is	be	AUX
taxlaw-2843	80	14	generally	generally	ADV
taxlaw-2843	80	15	expected	expect	VERB
taxlaw-2843	80	16	that	that	SCONJ
taxlaw-2843	80	17	the	the	DET
taxlaw-2843	80	18	best	good	ADJ
taxlaw-2843	80	19	care	care	NOUN
taxlaw-2843	80	20	of	of	ADP
taxlaw-2843	80	21	every	every	DET
taxlaw-2843	80	22	kind	kind	NOUN
taxlaw-2843	80	23	will	will	AUX
taxlaw-2843	80	24	take	take	VERB
taxlaw-2843	80	25	place	place	NOUN
taxlaw-2843	80	26	at	at	ADP
taxlaw-2843	80	27	some	some	DET
taxlaw-2843	80	28	hospital	hospital	NOUN
taxlaw-2843	80	29	.	.	PUNCT
taxlaw-2843	81	1	21	21	NUM
taxlaw-2843	81	2	modern	modern	ADJ
taxlaw-2843	81	3	hospitals	hospital	NOUN
taxlaw-2843	81	4	are	be	AUX
taxlaw-2843	81	5	complex	complex	ADJ
taxlaw-2843	81	6	institutions	institution	NOUN
taxlaw-2843	81	7	;	;	PUNCT
taxlaw-2843	81	8	they	they	PRON
taxlaw-2843	81	9	occupy	occupy	VERB
taxlaw-2843	81	10	huge	huge	ADJ
taxlaw-2843	81	11	campuses	campus	NOUN
taxlaw-2843	81	12	,	,	PUNCT
taxlaw-2843	81	13	contain	contain	VERB
taxlaw-2843	81	14	advanced	advanced	ADJ
taxlaw-2843	81	15	medical	medical	ADJ
taxlaw-2843	81	16	equipment	equipment	NOUN
taxlaw-2843	81	17	,	,	PUNCT
taxlaw-2843	81	18	and	and	CCONJ
taxlaw-2843	81	19	employ	employ	VERB
taxlaw-2843	81	20	large	large	ADJ
taxlaw-2843	81	21	full	full	ADJ
taxlaw-2843	81	22	-	-	PUNCT
taxlaw-2843	81	23	time	time	NOUN
taxlaw-2843	81	24	staffs	staff	NOUN
taxlaw-2843	81	25	of	of	ADP
taxlaw-2843	81	26	doctors	doctor	NOUN
taxlaw-2843	81	27	,	,	PUNCT
taxlaw-2843	81	28	nurses	nurse	NOUN
taxlaw-2843	81	29	,	,	PUNCT
taxlaw-2843	81	30	administrators	administrator	NOUN
taxlaw-2843	81	31	,	,	PUNCT
taxlaw-2843	81	32	and	and	CCONJ
taxlaw-2843	81	33	more.22	more.22	NOUN
taxlaw-2843	81	34	despite	despite	SCONJ
taxlaw-2843	81	35	these	these	DET
taxlaw-2843	81	36	changes	change	NOUN
taxlaw-2843	81	37	,	,	PUNCT
taxlaw-2843	81	38	however	however	ADV
taxlaw-2843	81	39	,	,	PUNCT
taxlaw-2843	81	40	nonprofit	nonprofit	ADJ
taxlaw-2843	81	41	hospitals	hospital	NOUN
taxlaw-2843	81	42	have	have	AUX
taxlaw-2843	81	43	generally	generally	ADV
taxlaw-2843	81	44	retained	retain	VERB
taxlaw-2843	81	45	their	their	PRON
taxlaw-2843	81	46	tax	tax	NOUN
taxlaw-2843	81	47	-	-	PUNCT
taxlaw-2843	81	48	exempt	exempt	ADJ
taxlaw-2843	81	49	status	status	NOUN
taxlaw-2843	81	50	at	at	ADP
taxlaw-2843	81	51	both	both	CCONJ
taxlaw-2843	81	52	the	the	DET
taxlaw-2843	81	53	federal	federal	ADJ
taxlaw-2843	81	54	and	and	CCONJ
taxlaw-2843	81	55	state	state	NOUN
taxlaw-2843	81	56	levels	level	NOUN
taxlaw-2843	81	57	.	.	PUNCT
taxlaw-2843	82	1	b.	b.	PROPN
taxlaw-2843	82	2	federal	federal	PROPN
taxlaw-2843	82	3	tax	tax	NOUN
taxlaw-2843	82	4	exemption	exemption	NOUN
taxlaw-2843	82	5	for	for	ADP
taxlaw-2843	82	6	hospitals	hospital	NOUN
taxlaw-2843	82	7	1	1	NUM
taxlaw-2843	82	8	.	.	PUNCT
taxlaw-2843	82	9	history	history	NOUN
taxlaw-2843	82	10	of	of	ADP
taxlaw-2843	82	11	federal	federal	ADJ
taxlaw-2843	82	12	tax	tax	NOUN
taxlaw-2843	82	13	exemption	exemption	NOUN
taxlaw-2843	82	14	for	for	ADP
taxlaw-2843	82	15	hospitals	hospital	NOUN
taxlaw-2843	82	16	at	at	ADP
taxlaw-2843	82	17	the	the	DET
taxlaw-2843	82	18	federal	federal	ADJ
taxlaw-2843	82	19	level	level	NOUN
taxlaw-2843	82	20	,	,	PUNCT
taxlaw-2843	82	21	lawmakers	lawmaker	NOUN
taxlaw-2843	82	22	have	have	AUX
taxlaw-2843	82	23	sought	seek	VERB
taxlaw-2843	82	24	to	to	PART
taxlaw-2843	82	25	exclude	exclude	VERB
taxlaw-2843	82	26	charities	charity	NOUN
taxlaw-2843	82	27	from	from	ADP
taxlaw-2843	82	28	taxation	taxation	NOUN
taxlaw-2843	82	29	since	since	SCONJ
taxlaw-2843	82	30	before	before	ADP
taxlaw-2843	82	31	the	the	DET
taxlaw-2843	82	32	advent	advent	NOUN
taxlaw-2843	82	33	of	of	ADP
taxlaw-2843	82	34	the	the	DET
taxlaw-2843	82	35	modern	modern	ADJ
taxlaw-2843	82	36	federal	federal	ADJ
taxlaw-2843	82	37	income	income	NOUN
taxlaw-2843	82	38	tax	tax	NOUN
taxlaw-2843	82	39	.	.	PUNCT
taxlaw-2843	83	1	the	the	DET
taxlaw-2843	83	2	wilson	wilson	PROPN
taxlaw-2843	83	3	-	-	PUNCT
taxlaw-2843	83	4	gorman	gorman	PROPN
taxlaw-2843	83	5	tariff	tariff	PROPN
taxlaw-2843	83	6	act	act	NOUN
taxlaw-2843	83	7	of	of	ADP
taxlaw-2843	83	8	1894	1894	NUM
taxlaw-2843	83	9	imposed	impose	VERB
taxlaw-2843	83	10	a	a	DET
taxlaw-2843	83	11	2	2	NUM
taxlaw-2843	83	12	%	%	NOUN
taxlaw-2843	83	13	tax	tax	NOUN
taxlaw-2843	83	14	on	on	ADP
taxlaw-2843	83	15	corporate	corporate	ADJ
taxlaw-2843	83	16	income	income	NOUN
taxlaw-2843	83	17	,	,	PUNCT
taxlaw-2843	83	18	but	but	CCONJ
taxlaw-2843	83	19	excluded	exclude	VERB
taxlaw-2843	83	20	“	"	PUNCT
taxlaw-2843	83	21	corporations	corporation	NOUN
taxlaw-2843	83	22	,	,	PUNCT
taxlaw-2843	83	23	companies	company	NOUN
taxlaw-2843	83	24	,	,	PUNCT
taxlaw-2843	83	25	or	or	CCONJ
taxlaw-2843	83	26	associations	association	NOUN
taxlaw-2843	83	27	organized	organize	VERB
taxlaw-2843	83	28	and	and	CCONJ
taxlaw-2843	83	29	conducted	conduct	VERB
taxlaw-2843	83	30	solely	solely	ADV
taxlaw-2843	83	31	for	for	ADP
taxlaw-2843	83	32	charitable	charitable	ADJ
taxlaw-2843	83	33	,	,	PUNCT
taxlaw-2843	83	34	religious	religious	ADJ
taxlaw-2843	83	35	,	,	PUNCT
taxlaw-2843	83	36	or	or	CCONJ
taxlaw-2843	83	37	educational	educational	ADJ
taxlaw-2843	83	38	purposes	purpose	NOUN
taxlaw-2843	83	39	.	.	PUNCT
taxlaw-2843	84	1	”23	”23	ADV
taxlaw-2843	84	2	though	though	SCONJ
taxlaw-2843	84	3	the	the	DET
taxlaw-2843	84	4	1894	1894	NUM
taxlaw-2843	84	5	statute	statute	NOUN
taxlaw-2843	84	6	would	would	AUX
taxlaw-2843	84	7	later	later	ADV
taxlaw-2843	84	8	be	be	AUX
taxlaw-2843	84	9	found	find	VERB
taxlaw-2843	84	10	unconstitutional	unconstitutional	ADJ
taxlaw-2843	84	11	for	for	ADP
taxlaw-2843	84	12	other	other	ADJ
taxlaw-2843	84	13	reasons	reason	NOUN
taxlaw-2843	84	14	,	,	PUNCT
taxlaw-2843	84	15	the	the	DET
taxlaw-2843	84	16	revenue	revenue	NOUN
taxlaw-2843	84	17	act	act	NOUN
taxlaw-2843	84	18	of	of	ADP
taxlaw-2843	84	19	1909	1909	NUM
taxlaw-2843	84	20	contained	contain	VERB
taxlaw-2843	84	21	a	a	DET
taxlaw-2843	84	22	similar	similar	ADJ
taxlaw-2843	84	23	provision	provision	NOUN
taxlaw-2843	84	24	that	that	PRON
taxlaw-2843	84	25	exempted	exempt	VERB
taxlaw-2843	84	26	charitable	charitable	ADJ
taxlaw-2843	84	27	organizations	organization	NOUN
taxlaw-2843	84	28	,	,	PUNCT
taxlaw-2843	84	29	“	"	PUNCT
taxlaw-2843	84	30	no	no	DET
taxlaw-2843	84	31	part	part	NOUN
taxlaw-2843	84	32	of	of	ADP
taxlaw-2843	84	33	the	the	DET
taxlaw-2843	84	34	net	net	ADJ
taxlaw-2843	84	35	income	income	NOUN
taxlaw-2843	84	36	of	of	ADP
taxlaw-2843	84	37	which	which	PRON
taxlaw-2843	84	38	inures	inure	VERB
taxlaw-2843	84	39	to	to	ADP
taxlaw-2843	84	40	the	the	DET
taxlaw-2843	84	41	benefit	benefit	NOUN
taxlaw-2843	84	42	of	of	ADP
taxlaw-2843	84	43	any	any	DET
taxlaw-2843	84	44	private	private	ADJ
taxlaw-2843	84	45	stockholder	stockholder	NOUN
taxlaw-2843	84	46	or	or	CCONJ
taxlaw-2843	84	47	individual	individual	NOUN
taxlaw-2843	84	48	,	,	PUNCT
taxlaw-2843	84	49	”	"	PUNCT
taxlaw-2843	84	50	marking	mark	VERB
taxlaw-2843	84	51	the	the	DET
taxlaw-2843	84	52	first	first	ADJ
taxlaw-2843	84	53	requirement	requirement	NOUN
taxlaw-2843	84	54	that	that	SCONJ
taxlaw-2843	84	55	tax	tax	NOUN
taxlaw-2843	84	56	-	-	PUNCT
taxlaw-2843	84	57	exempt	exempt	ADJ
taxlaw-2843	84	58	organizations	organization	NOUN
taxlaw-2843	84	59	be	be	VERB
taxlaw-2843	84	60	not	not	PART
taxlaw-2843	84	61	for	for	ADP
taxlaw-2843	84	62	-	-	PUNCT
taxlaw-2843	84	63	profit	profit	NOUN
taxlaw-2843	84	64	.	.	PUNCT
taxlaw-2843	85	1	24	24	NUM
taxlaw-2843	85	2	the	the	DET
taxlaw-2843	85	3	revenue	revenue	NOUN
taxlaw-2843	85	4	act	act	NOUN
taxlaw-2843	85	5	of	of	ADP
taxlaw-2843	85	6	1913	1913	NUM
taxlaw-2843	85	7	,	,	PUNCT
taxlaw-2843	85	8	which	which	PRON
taxlaw-2843	85	9	established	establish	VERB
taxlaw-2843	85	10	the	the	DET
taxlaw-2843	85	11	14	14	NUM
taxlaw-2843	85	12	i	i	PRON
taxlaw-2843	85	13	d.	d.	PROPN
taxlaw-2843	85	14	15	15	NUM
taxlaw-2843	86	1	i	i	PRON
taxlaw-2843	86	2	d.	d.	VERB
taxlaw-2843	86	3	at	at	ADP
taxlaw-2843	86	4	279	279	NUM
taxlaw-2843	86	5	-	-	SYM
taxlaw-2843	86	6	80	80	NUM
taxlaw-2843	86	7	;	;	PUNCT
taxlaw-2843	86	8	wall	wall	NOUN
taxlaw-2843	86	9	,	,	PUNCT
taxlaw-2843	86	10	supra	supra	PROPN
taxlaw-2843	86	11	note	note	NOUN
taxlaw-2843	86	12	4	4	NUM
taxlaw-2843	86	13	at	at	ADP
taxlaw-2843	86	14	2	2	NUM
taxlaw-2843	86	15	-	-	SYM
taxlaw-2843	86	16	3	3	NUM
taxlaw-2843	86	17	;	;	PUNCT
taxlaw-2843	86	18	m.	m.	NOUN
taxlaw-2843	86	19	gregg	gregg	PROPN
taxlaw-2843	86	20	bloche	bloche	PROPN
taxlaw-2843	86	21	,	,	PUNCT
taxlaw-2843	86	22	tax	tax	NOUN
taxlaw-2843	86	23	preferences	preference	NOUN
taxlaw-2843	86	24	for	for	ADP
taxlaw-2843	86	25	nonprofits	nonprofit	NOUN
taxlaw-2843	86	26	:	:	PUNCT
taxlaw-2843	86	27	from	from	ADP
taxlaw-2843	86	28	per	per	ADP
taxlaw-2843	86	29	se	se	X
taxlaw-2843	86	30	exemption	exemption	NOUN
taxlaw-2843	86	31	to	to	PART
taxlaw-2843	86	32	pay	pay	VERB
taxlaw-2843	86	33	-	-	PUNCT
taxlaw-2843	86	34	for	for	ADP
taxlaw-2843	86	35	-	-	PUNCT
taxlaw-2843	86	36	performance	performance	NOUN
taxlaw-2843	86	37	,	,	PUNCT
taxlaw-2843	86	38	25	25	NUM
taxlaw-2843	86	39	health	health	NOUN
taxlaw-2843	86	40	affairs	affair	NOUN
taxlaw-2843	86	41	w304	w304	PROPN
taxlaw-2843	86	42	(	(	PUNCT
taxlaw-2843	86	43	jun	jun	PROPN
taxlaw-2843	86	44	.	.	PROPN
taxlaw-2843	86	45	20	20	NUM
taxlaw-2843	86	46	,	,	PUNCT
taxlaw-2843	86	47	2006	2006	NUM
taxlaw-2843	86	48	)	)	PUNCT
taxlaw-2843	86	49	,	,	PUNCT
taxlaw-2843	86	50	http://content.healthaffairs.org/content/25/4/w304.full	http://content.healthaffairs.org/content/25/4/w304.full	X
taxlaw-2843	87	1	[	[	X
taxlaw-2843	87	2	http://perma.cc/qtl7-efbl	http://perma.cc/qtl7-efbl	X
taxlaw-2843	87	3	]	]	PUNCT
taxlaw-2843	87	4	.	.	PUNCT
taxlaw-2843	88	1	16	16	NUM
taxlaw-2843	88	2	wall	wall	NOUN
taxlaw-2843	88	3	,	,	PUNCT
taxlaw-2843	88	4	supra	supra	PROPN
taxlaw-2843	88	5	note	note	NOUN
taxlaw-2843	88	6	4	4	NUM
taxlaw-2843	88	7	at	at	ADP
taxlaw-2843	88	8	2	2	NUM
taxlaw-2843	88	9	-	-	SYM
taxlaw-2843	88	10	3	3	NUM
taxlaw-2843	88	11	;	;	PUNCT
taxlaw-2843	88	12	bloche	bloche	NOUN
taxlaw-2843	88	13	,	,	PUNCT
taxlaw-2843	88	14	supra	supra	PROPN
taxlaw-2843	88	15	note	note	PROPN
taxlaw-2843	88	16	15	15	NUM
taxlaw-2843	88	17	.	.	PUNCT
taxlaw-2843	88	18	17	17	NUM
taxlaw-2843	88	19	bloche	bloche	NOUN
taxlaw-2843	88	20	,	,	PUNCT
taxlaw-2843	88	21	supra	supra	PROPN
taxlaw-2843	88	22	note	note	PROPN
taxlaw-2843	88	23	15	15	NUM
taxlaw-2843	88	24	.	.	SYM
taxlaw-2843	88	25	18	18	NUM
taxlaw-2843	88	26	wall	wall	NOUN
taxlaw-2843	88	27	,	,	PUNCT
taxlaw-2843	88	28	supra	supra	PROPN
taxlaw-2843	88	29	note	note	NOUN
taxlaw-2843	88	30	4	4	NUM
taxlaw-2843	88	31	at	at	ADP
taxlaw-2843	88	32	2	2	NUM
taxlaw-2843	88	33	-	-	SYM
taxlaw-2843	88	34	3	3	NUM
taxlaw-2843	88	35	.	.	NOUN
taxlaw-2843	88	36	19	19	NUM
taxlaw-2843	88	37	bloche	bloche	NOUN
taxlaw-2843	88	38	,	,	PUNCT
taxlaw-2843	88	39	supra	supra	PROPN
taxlaw-2843	88	40	note	note	VERB
taxlaw-2843	88	41	15	15	NUM
taxlaw-2843	88	42	.	.	SYM
taxlaw-2843	88	43	20	20	NUM
taxlaw-2843	88	44	mark	mark	PROPN
taxlaw-2843	88	45	a.	a.	PROPN
taxlaw-2843	88	46	hall	hall	PROPN
taxlaw-2843	88	47	&	&	CCONJ
taxlaw-2843	88	48	john	john	PROPN
taxlaw-2843	88	49	d.	d.	PROPN
taxlaw-2843	88	50	colombo	colombo	PROPN
taxlaw-2843	88	51	,	,	PUNCT
taxlaw-2843	88	52	the	the	DET
taxlaw-2843	88	53	charitable	charitable	ADJ
taxlaw-2843	88	54	status	status	NOUN
taxlaw-2843	88	55	of	of	ADP
taxlaw-2843	88	56	nonprofit	nonprofit	ADJ
taxlaw-2843	88	57	hospitals	hospital	NOUN
taxlaw-2843	88	58	:	:	PUNCT
taxlaw-2843	88	59	toward	toward	ADP
taxlaw-2843	88	60	a	a	DET
taxlaw-2843	88	61	donative	donative	ADJ
taxlaw-2843	88	62	theory	theory	NOUN
taxlaw-2843	88	63	of	of	ADP
taxlaw-2843	88	64	tax	tax	NOUN
taxlaw-2843	88	65	exemption	exemption	NOUN
taxlaw-2843	88	66	,	,	PUNCT
taxlaw-2843	88	67	66	66	NUM
taxlaw-2843	88	68	wash	wash	NOUN
taxlaw-2843	88	69	.	.	PUNCT
taxlaw-2843	89	1	l.	l.	PROPN
taxlaw-2843	89	2	rev	rev	PROPN
taxlaw-2843	89	3	.	.	PROPN
taxlaw-2843	89	4	307	307	NUM
taxlaw-2843	89	5	,	,	PUNCT
taxlaw-2843	89	6	319	319	NUM
taxlaw-2843	89	7	-	-	SYM
taxlaw-2843	89	8	20	20	NUM
taxlaw-2843	89	9	(	(	PUNCT
taxlaw-2843	89	10	1991	1991	NUM
taxlaw-2843	89	11	)	)	PUNCT
taxlaw-2843	89	12	.	.	PUNCT
taxlaw-2843	90	1	21	21	NUM
taxlaw-2843	90	2	wall	wall	NOUN
taxlaw-2843	90	3	,	,	PUNCT
taxlaw-2843	90	4	supra	supra	PROPN
taxlaw-2843	90	5	note	note	NOUN
taxlaw-2843	90	6	4	4	NUM
taxlaw-2843	90	7	at	at	ADP
taxlaw-2843	90	8	4	4	NUM
taxlaw-2843	90	9	-	-	SYM
taxlaw-2843	90	10	5	5	NUM
taxlaw-2843	90	11	.	.	NOUN
taxlaw-2843	90	12	22	22	NUM
taxlaw-2843	90	13	see	see	VERB
taxlaw-2843	90	14	provena	provena	NOUN
taxlaw-2843	90	15	covenant	covenant	PROPN
taxlaw-2843	90	16	med	med	PROPN
taxlaw-2843	90	17	.	.	PUNCT
taxlaw-2843	90	18	ctr	ctr	PROPN
taxlaw-2843	90	19	.	.	PROPN
taxlaw-2843	90	20	,	,	PUNCT
taxlaw-2843	90	21	925	925	NUM
taxlaw-2843	90	22	n.e.2d	n.e.2d	NOUN
taxlaw-2843	90	23	1131	1131	NUM
taxlaw-2843	90	24	,	,	PUNCT
taxlaw-2843	90	25	1136	1136	NUM
taxlaw-2843	90	26	-	-	SYM
taxlaw-2843	90	27	38	38	NUM
taxlaw-2843	90	28	(	(	PUNCT
taxlaw-2843	90	29	ill	ill	ADJ
taxlaw-2843	90	30	.	.	NOUN
taxlaw-2843	90	31	2010	2010	NUM
taxlaw-2843	90	32	)	)	PUNCT
taxlaw-2843	90	33	;	;	PUNCT
taxlaw-2843	90	34	ahs	ahs	PROPN
taxlaw-2843	90	35	hosp	hosp	PROPN
taxlaw-2843	90	36	.	.	PUNCT
taxlaw-2843	91	1	corp	corp	PROPN
taxlaw-2843	91	2	.	.	PROPN
taxlaw-2843	91	3	,	,	PUNCT
taxlaw-2843	91	4	28	28	NUM
taxlaw-2843	91	5	n.j	n.j	PROPN
taxlaw-2843	91	6	.	.	PROPN
taxlaw-2843	91	7	tax	tax	NOUN
taxlaw-2843	91	8	.	.	PUNCT
taxlaw-2843	92	1	at	at	ADP
taxlaw-2843	92	2	471	471	NUM
taxlaw-2843	92	3	,	,	PUNCT
taxlaw-2843	92	4	474	474	NUM
taxlaw-2843	92	5	.	.	PUNCT
taxlaw-2843	92	6	23	23	NUM
taxlaw-2843	92	7	paul	paul	PROPN
taxlaw-2843	92	8	arnsberger	arnsberger	PROPN
taxlaw-2843	92	9	et	et	PROPN
taxlaw-2843	92	10	al	al	PROPN
taxlaw-2843	92	11	.	.	PROPN
taxlaw-2843	92	12	,	,	PUNCT
taxlaw-2843	92	13	a	a	DET
taxlaw-2843	92	14	history	history	NOUN
taxlaw-2843	92	15	of	of	ADP
taxlaw-2843	92	16	the	the	DET
taxlaw-2843	92	17	tax	tax	NOUN
taxlaw-2843	92	18	exempt	exempt	ADJ
taxlaw-2843	92	19	sector	sector	NOUN
taxlaw-2843	92	20	:	:	PUNCT
taxlaw-2843	92	21	an	an	DET
taxlaw-2843	92	22	soi	soi	ADJ
taxlaw-2843	92	23	perspective	perspective	NOUN
taxlaw-2843	92	24	,	,	PUNCT
taxlaw-2843	92	25	internal	internal	ADJ
taxlaw-2843	92	26	revenue	revenue	NOUN
taxlaw-2843	92	27	service	service	NOUN
taxlaw-2843	92	28	statistics	statistic	NOUN
taxlaw-2843	92	29	of	of	ADP
taxlaw-2843	92	30	income	income	NOUN
taxlaw-2843	92	31	bulletin	bulletin	NOUN
taxlaw-2843	92	32	(	(	PUNCT
taxlaw-2843	92	33	winter	winter	NOUN
taxlaw-2843	92	34	2008	2008	NUM
taxlaw-2843	92	35	)	)	PUNCT
taxlaw-2843	92	36	105	105	NUM
taxlaw-2843	92	37	,	,	PUNCT
taxlaw-2843	92	38	106	106	NUM
taxlaw-2843	92	39	,	,	PUNCT
taxlaw-2843	92	40	http://www.irs.gov/pub/irssoi/tehistory.pdf	http://www.irs.gov/pub/irssoi/tehistory.pdf	PROPN
taxlaw-2843	92	41	[	[	X
taxlaw-2843	92	42	http://perma.cc/2twk-89yz	http://perma.cc/2twk-89yz	NUM
taxlaw-2843	92	43	]	]	X
taxlaw-2843	92	44	.	.	PUNCT
taxlaw-2843	93	1	24	24	NUM
taxlaw-2843	93	2	i	i	PRON
taxlaw-2843	93	3	d.	d.	PROPN
taxlaw-2843	93	4	at	at	ADP
taxlaw-2843	93	5	107	107	NUM
taxlaw-2843	93	6	.	.	PUNCT
taxlaw-2843	94	1	118	118	NUM
taxlaw-2843	94	2	columbia	columbia	PROPN
taxlaw-2843	94	3	journal	journal	PROPN
taxlaw-2843	94	4	of	of	ADP
taxlaw-2843	94	5	tax	tax	NOUN
taxlaw-2843	94	6	law	law	NOUN
taxlaw-2843	94	7	[	[	X
taxlaw-2843	94	8	vol.8:113	vol.8:113	PROPN
taxlaw-2843	94	9	modern	modern	ADJ
taxlaw-2843	94	10	federal	federal	ADJ
taxlaw-2843	94	11	income	income	NOUN
taxlaw-2843	94	12	tax	tax	NOUN
taxlaw-2843	94	13	system	system	NOUN
taxlaw-2843	94	14	,	,	PUNCT
taxlaw-2843	94	15	included	include	VERB
taxlaw-2843	94	16	nearly	nearly	ADV
taxlaw-2843	94	17	identical	identical	ADJ
taxlaw-2843	94	18	language.25	language.25	NOUN
taxlaw-2843	94	19	at	at	ADP
taxlaw-2843	94	20	that	that	DET
taxlaw-2843	94	21	time	time	NOUN
taxlaw-2843	94	22	,	,	PUNCT
taxlaw-2843	94	23	hospitals	hospital	NOUN
taxlaw-2843	94	24	were	be	AUX
taxlaw-2843	94	25	recognized	recognize	VERB
taxlaw-2843	94	26	as	as	ADP
taxlaw-2843	94	27	organizations	organization	NOUN
taxlaw-2843	94	28	that	that	PRON
taxlaw-2843	94	29	generally	generally	ADV
taxlaw-2843	94	30	fit	fit	VERB
taxlaw-2843	94	31	this	this	DET
taxlaw-2843	94	32	provision	provision	NOUN
taxlaw-2843	94	33	,	,	PUNCT
taxlaw-2843	94	34	and	and	CCONJ
taxlaw-2843	94	35	though	though	SCONJ
taxlaw-2843	94	36	additional	additional	ADJ
taxlaw-2843	94	37	requirements	requirement	NOUN
taxlaw-2843	94	38	have	have	AUX
taxlaw-2843	94	39	proliferated	proliferate	VERB
taxlaw-2843	94	40	,	,	PUNCT
taxlaw-2843	94	41	nonprofit	nonprofit	ADJ
taxlaw-2843	94	42	hospitals	hospital	NOUN
taxlaw-2843	94	43	have	have	AUX
taxlaw-2843	94	44	been	be	AUX
taxlaw-2843	94	45	included	include	VERB
taxlaw-2843	94	46	among	among	ADP
taxlaw-2843	94	47	the	the	DET
taxlaw-2843	94	48	entities	entity	NOUN
taxlaw-2843	94	49	eligible	eligible	ADJ
taxlaw-2843	94	50	for	for	ADP
taxlaw-2843	94	51	exemption	exemption	NOUN
taxlaw-2843	94	52	from	from	ADP
taxlaw-2843	94	53	the	the	DET
taxlaw-2843	94	54	federal	federal	ADJ
taxlaw-2843	94	55	income	income	NOUN
taxlaw-2843	94	56	tax	tax	NOUN
taxlaw-2843	94	57	ever	ever	ADV
taxlaw-2843	94	58	since.26	since.26	NOUN
taxlaw-2843	94	59	because	because	SCONJ
taxlaw-2843	94	60	hospitals	hospital	NOUN
taxlaw-2843	94	61	were	be	AUX
taxlaw-2843	94	62	initially	initially	ADV
taxlaw-2843	94	63	purely	purely	ADV
taxlaw-2843	94	64	charitable	charitable	ADJ
taxlaw-2843	94	65	,	,	PUNCT
taxlaw-2843	94	66	their	their	PRON
taxlaw-2843	94	67	tax	tax	NOUN
taxlaw-2843	94	68	-	-	PUNCT
taxlaw-2843	94	69	exempt	exempt	ADJ
taxlaw-2843	94	70	status	status	NOUN
taxlaw-2843	94	71	was	be	AUX
taxlaw-2843	94	72	rarely	rarely	ADV
taxlaw-2843	94	73	challenged.27	challenged.27	ADJ
taxlaw-2843	94	74	as	as	SCONJ
taxlaw-2843	94	75	they	they	PRON
taxlaw-2843	94	76	evolved	evolve	VERB
taxlaw-2843	94	77	into	into	ADP
taxlaw-2843	94	78	more	more	ADJ
taxlaw-2843	94	79	commercial	commercial	ADJ
taxlaw-2843	94	80	entities	entity	NOUN
taxlaw-2843	94	81	,	,	PUNCT
taxlaw-2843	94	82	their	their	PRON
taxlaw-2843	94	83	de	de	X
taxlaw-2843	94	84	facto	facto	X
taxlaw-2843	94	85	taxexempt	taxexempt	NOUN
taxlaw-2843	94	86	status	status	NOUN
taxlaw-2843	94	87	came	come	VERB
taxlaw-2843	94	88	into	into	ADP
taxlaw-2843	94	89	question	question	NOUN
taxlaw-2843	94	90	.	.	PUNCT
taxlaw-2843	95	1	in	in	ADP
taxlaw-2843	95	2	1956	1956	NUM
taxlaw-2843	95	3	,	,	PUNCT
taxlaw-2843	95	4	the	the	DET
taxlaw-2843	95	5	internal	internal	ADJ
taxlaw-2843	95	6	revenue	revenue	NOUN
taxlaw-2843	95	7	service	service	NOUN
taxlaw-2843	95	8	sought	seek	VERB
taxlaw-2843	95	9	to	to	PART
taxlaw-2843	95	10	clarify	clarify	VERB
taxlaw-2843	95	11	the	the	DET
taxlaw-2843	95	12	application	application	NOUN
taxlaw-2843	95	13	of	of	ADP
taxlaw-2843	95	14	i.r.c	i.r.c	NOUN
taxlaw-2843	95	15	.	.	PUNCT
taxlaw-2843	96	1	§	§	PROPN
taxlaw-2843	96	2	501(c)(3	501(c)(3	NUM
taxlaw-2843	96	3	)	)	PUNCT
taxlaw-2843	96	4	through	through	ADP
taxlaw-2843	96	5	revenue	revenue	NOUN
taxlaw-2843	96	6	ruling	rule	VERB
taxlaw-2843	96	7	56	56	NUM
taxlaw-2843	96	8	-	-	SYM
taxlaw-2843	96	9	185.28	185.28	NUM
taxlaw-2843	96	10	this	this	PRON
taxlaw-2843	96	11	created	create	VERB
taxlaw-2843	96	12	the	the	DET
taxlaw-2843	96	13	“	"	PUNCT
taxlaw-2843	96	14	charity	charity	NOUN
taxlaw-2843	96	15	care	care	NOUN
taxlaw-2843	96	16	”	"	PUNCT
taxlaw-2843	96	17	standard	standard	NOUN
taxlaw-2843	96	18	.	.	PUNCT
taxlaw-2843	97	1	the	the	DET
taxlaw-2843	97	2	ruling	ruling	NOUN
taxlaw-2843	97	3	stated	state	VERB
taxlaw-2843	97	4	that	that	SCONJ
taxlaw-2843	97	5	a	a	DET
taxlaw-2843	97	6	hospital	hospital	NOUN
taxlaw-2843	97	7	must	must	AUX
taxlaw-2843	97	8	provide	provide	VERB
taxlaw-2843	97	9	care	care	NOUN
taxlaw-2843	97	10	“	"	PUNCT
taxlaw-2843	97	11	to	to	ADP
taxlaw-2843	97	12	the	the	DET
taxlaw-2843	97	13	extent	extent	NOUN
taxlaw-2843	97	14	of	of	ADP
taxlaw-2843	97	15	its	its	PRON
taxlaw-2843	97	16	financial	financial	ADJ
taxlaw-2843	97	17	ability	ability	NOUN
taxlaw-2843	97	18	”	"	PUNCT
taxlaw-2843	97	19	for	for	ADP
taxlaw-2843	97	20	those	those	PRON
taxlaw-2843	97	21	unable	unable	ADJ
taxlaw-2843	97	22	to	to	PART
taxlaw-2843	97	23	pay	pay	VERB
taxlaw-2843	97	24	to	to	PART
taxlaw-2843	97	25	retain	retain	VERB
taxlaw-2843	97	26	tax	tax	NOUN
taxlaw-2843	97	27	-	-	PUNCT
taxlaw-2843	97	28	exempt	exempt	ADJ
taxlaw-2843	97	29	status.29	status.29	NOUN
taxlaw-2843	97	30	the	the	DET
taxlaw-2843	97	31	service	service	NOUN
taxlaw-2843	97	32	conceded	concede	VERB
taxlaw-2843	97	33	that	that	SCONJ
taxlaw-2843	97	34	a	a	DET
taxlaw-2843	97	35	tax	tax	NOUN
taxlaw-2843	97	36	-	-	PUNCT
taxlaw-2843	97	37	exempt	exempt	ADJ
taxlaw-2843	97	38	hospital	hospital	NOUN
taxlaw-2843	97	39	could	could	AUX
taxlaw-2843	97	40	charge	charge	VERB
taxlaw-2843	97	41	certain	certain	ADJ
taxlaw-2843	97	42	patients	patient	NOUN
taxlaw-2843	97	43	for	for	ADP
taxlaw-2843	97	44	services	service	NOUN
taxlaw-2843	97	45	,	,	PUNCT
taxlaw-2843	97	46	but	but	CCONJ
taxlaw-2843	97	47	that	that	SCONJ
taxlaw-2843	97	48	the	the	DET
taxlaw-2843	97	49	exemption	exemption	NOUN
taxlaw-2843	97	50	would	would	AUX
taxlaw-2843	97	51	be	be	AUX
taxlaw-2843	97	52	lost	lose	VERB
taxlaw-2843	97	53	if	if	SCONJ
taxlaw-2843	97	54	it	it	PRON
taxlaw-2843	97	55	operated	operate	VERB
taxlaw-2843	97	56	“	"	PUNCT
taxlaw-2843	97	57	with	with	ADP
taxlaw-2843	97	58	the	the	DET
taxlaw-2843	97	59	expectation	expectation	NOUN
taxlaw-2843	97	60	of	of	ADP
taxlaw-2843	97	61	full	full	ADJ
taxlaw-2843	97	62	payment	payment	NOUN
taxlaw-2843	97	63	from	from	ADP
taxlaw-2843	97	64	all	all	DET
taxlaw-2843	97	65	those	those	PRON
taxlaw-2843	97	66	to	to	PART
taxlaw-2843	97	67	whom	whom	PRON
taxlaw-2843	97	68	it	it	PRON
taxlaw-2843	97	69	renders	render	VERB
taxlaw-2843	97	70	service	service	NOUN
taxlaw-2843	97	71	.	.	PUNCT
taxlaw-2843	98	1	”30	”30	PUNCT
taxlaw-2843	98	2	in	in	ADP
taxlaw-2843	98	3	1965	1965	NUM
taxlaw-2843	98	4	,	,	PUNCT
taxlaw-2843	98	5	congress	congress	PROPN
taxlaw-2843	98	6	created	create	VERB
taxlaw-2843	98	7	medicare	medicare	PROPN
taxlaw-2843	98	8	and	and	CCONJ
taxlaw-2843	98	9	medicaid	medicaid	VERB
taxlaw-2843	98	10	through	through	ADP
taxlaw-2843	98	11	amendments	amendment	NOUN
taxlaw-2843	98	12	to	to	ADP
taxlaw-2843	98	13	the	the	DET
taxlaw-2843	98	14	social	social	ADJ
taxlaw-2843	98	15	security	security	NOUN
taxlaw-2843	98	16	act.31	act.31	NOUN
taxlaw-2843	98	17	hospital	hospital	NOUN
taxlaw-2843	98	18	administrators	administrator	NOUN
taxlaw-2843	98	19	worried	worry	VERB
taxlaw-2843	98	20	that	that	SCONJ
taxlaw-2843	98	21	the	the	DET
taxlaw-2843	98	22	rapid	rapid	ADJ
taxlaw-2843	98	23	expansion	expansion	NOUN
taxlaw-2843	98	24	of	of	ADP
taxlaw-2843	98	25	health	health	NOUN
taxlaw-2843	98	26	insurance	insurance	NOUN
taxlaw-2843	98	27	coverage	coverage	NOUN
taxlaw-2843	98	28	to	to	ADP
taxlaw-2843	98	29	the	the	DET
taxlaw-2843	98	30	indigent	indigent	ADJ
taxlaw-2843	98	31	and	and	CCONJ
taxlaw-2843	98	32	elderly	elderly	ADJ
taxlaw-2843	98	33	would	would	AUX
taxlaw-2843	98	34	jeopardize	jeopardize	VERB
taxlaw-2843	98	35	their	their	PRON
taxlaw-2843	98	36	tax	tax	NOUN
taxlaw-2843	98	37	-	-	PUNCT
taxlaw-2843	98	38	exempt	exempt	ADJ
taxlaw-2843	98	39	status	status	NOUN
taxlaw-2843	98	40	simply	simply	ADV
taxlaw-2843	98	41	because	because	SCONJ
taxlaw-2843	98	42	far	far	ADV
taxlaw-2843	98	43	fewer	few	ADJ
taxlaw-2843	98	44	people	people	NOUN
taxlaw-2843	98	45	would	would	AUX
taxlaw-2843	98	46	be	be	AUX
taxlaw-2843	98	47	unable	unable	ADJ
taxlaw-2843	98	48	to	to	PART
taxlaw-2843	98	49	pay	pay	VERB
taxlaw-2843	98	50	for	for	ADP
taxlaw-2843	98	51	their	their	PRON
taxlaw-2843	98	52	services.32	services.32	PROPN
taxlaw-2843	98	53	under	under	ADP
taxlaw-2843	98	54	pressure	pressure	NOUN
taxlaw-2843	98	55	from	from	ADP
taxlaw-2843	98	56	stakeholders	stakeholder	NOUN
taxlaw-2843	98	57	in	in	ADP
taxlaw-2843	98	58	the	the	DET
taxlaw-2843	98	59	healthcare	healthcare	NOUN
taxlaw-2843	98	60	industry	industry	NOUN
taxlaw-2843	98	61	,	,	PUNCT
taxlaw-2843	98	62	the	the	DET
taxlaw-2843	98	63	irs	irs	PROPN
taxlaw-2843	98	64	issued	issue	VERB
taxlaw-2843	98	65	revenue	revenue	NOUN
taxlaw-2843	98	66	ruling	rule	VERB
taxlaw-2843	98	67	69545	69545	NUM
taxlaw-2843	98	68	in	in	ADP
taxlaw-2843	98	69	1969	1969	NUM
taxlaw-2843	98	70	.	.	PUNCT
taxlaw-2843	99	1	this	this	DET
taxlaw-2843	99	2	ruling	ruling	NOUN
taxlaw-2843	99	3	created	create	VERB
taxlaw-2843	99	4	the	the	DET
taxlaw-2843	99	5	modern	modern	ADJ
taxlaw-2843	99	6	“	"	PUNCT
taxlaw-2843	99	7	community	community	NOUN
taxlaw-2843	99	8	benefit	benefit	NOUN
taxlaw-2843	99	9	”	"	PUNCT
taxlaw-2843	99	10	standard.33	standard.33	NOUN
taxlaw-2843	99	11	the	the	DET
taxlaw-2843	99	12	standard	standard	NOUN
taxlaw-2843	99	13	was	be	AUX
taxlaw-2843	99	14	quickly	quickly	ADV
taxlaw-2843	99	15	challenged	challenge	VERB
taxlaw-2843	99	16	by	by	ADP
taxlaw-2843	99	17	groups	group	NOUN
taxlaw-2843	99	18	representing	represent	VERB
taxlaw-2843	99	19	indigent	indigent	ADJ
taxlaw-2843	99	20	persons	person	NOUN
taxlaw-2843	99	21	in	in	ADP
taxlaw-2843	99	22	need	need	NOUN
taxlaw-2843	99	23	of	of	ADP
taxlaw-2843	99	24	care.34	care.34	NOUN
taxlaw-2843	99	25	the	the	DET
taxlaw-2843	99	26	ruling	ruling	NOUN
taxlaw-2843	99	27	was	be	AUX
taxlaw-2843	99	28	struck	strike	VERB
taxlaw-2843	99	29	down	down	ADP
taxlaw-2843	99	30	by	by	ADP
taxlaw-2843	99	31	the	the	DET
taxlaw-2843	99	32	district	district	NOUN
taxlaw-2843	99	33	court	court	NOUN
taxlaw-2843	99	34	,	,	PUNCT
taxlaw-2843	99	35	but	but	CCONJ
taxlaw-2843	99	36	was	be	AUX
taxlaw-2843	99	37	ultimately	ultimately	ADV
taxlaw-2843	99	38	upheld	uphold	VERB
taxlaw-2843	99	39	by	by	ADP
taxlaw-2843	100	1	the	the	DET
taxlaw-2843	100	2	d.c	d.c	PROPN
taxlaw-2843	100	3	.	.	PUNCT
taxlaw-2843	100	4	circuit.35	circuit.35	PROPN
taxlaw-2843	100	5	the	the	DET
taxlaw-2843	100	6	supreme	supreme	PROPN
taxlaw-2843	100	7	court	court	PROPN
taxlaw-2843	100	8	took	take	VERB
taxlaw-2843	100	9	the	the	DET
taxlaw-2843	100	10	case	case	NOUN
taxlaw-2843	100	11	and	and	CCONJ
taxlaw-2843	100	12	held	hold	VERB
taxlaw-2843	100	13	that	that	SCONJ
taxlaw-2843	100	14	the	the	DET
taxlaw-2843	100	15	plaintiffs	plaintiff	NOUN
taxlaw-2843	100	16	had	have	VERB
taxlaw-2843	100	17	no	no	DET
taxlaw-2843	100	18	standing	standing	NOUN
taxlaw-2843	100	19	to	to	PART
taxlaw-2843	100	20	sue.36	sue.36	VERB
taxlaw-2843	100	21	this	this	PRON
taxlaw-2843	100	22	effectively	effectively	ADV
taxlaw-2843	100	23	upheld	uphold	VERB
taxlaw-2843	100	24	the	the	DET
taxlaw-2843	100	25	revenue	revenue	NOUN
taxlaw-2843	100	26	ruling	ruling	NOUN
taxlaw-2843	100	27	,	,	PUNCT
taxlaw-2843	100	28	and	and	CCONJ
taxlaw-2843	100	29	it	it	PRON
taxlaw-2843	100	30	remains	remain	VERB
taxlaw-2843	100	31	intact	intact	ADJ
taxlaw-2843	100	32	today	today	NOUN
taxlaw-2843	100	33	.	.	PUNCT
taxlaw-2843	101	1	2	2	X
taxlaw-2843	101	2	.	.	X
taxlaw-2843	101	3	modern	modern	ADJ
taxlaw-2843	101	4	federal	federal	ADJ
taxlaw-2843	101	5	tax	tax	NOUN
taxlaw-2843	101	6	exemption	exemption	NOUN
taxlaw-2843	101	7	for	for	ADP
taxlaw-2843	101	8	hospitals	hospital	NOUN
taxlaw-2843	101	9	:	:	PUNCT
taxlaw-2843	101	10	the	the	DET
taxlaw-2843	101	11	community	community	NOUN
taxlaw-2843	101	12	benefit	benefit	NOUN
taxlaw-2843	101	13	standard	standard	NOUN
taxlaw-2843	101	14	understanding	understand	VERB
taxlaw-2843	101	15	the	the	DET
taxlaw-2843	101	16	federal	federal	ADJ
taxlaw-2843	101	17	standard	standard	NOUN
taxlaw-2843	101	18	is	be	AUX
taxlaw-2843	101	19	important	important	ADJ
taxlaw-2843	101	20	to	to	ADP
taxlaw-2843	101	21	the	the	DET
taxlaw-2843	101	22	analysis	analysis	NOUN
taxlaw-2843	101	23	of	of	ADP
taxlaw-2843	101	24	state	state	NOUN
taxlaw-2843	101	25	property	property	NOUN
taxlaw-2843	101	26	tax	tax	NOUN
taxlaw-2843	101	27	exemptions	exemption	NOUN
taxlaw-2843	101	28	because	because	SCONJ
taxlaw-2843	101	29	the	the	DET
taxlaw-2843	101	30	federal	federal	ADJ
taxlaw-2843	101	31	standard	standard	NOUN
taxlaw-2843	101	32	has	have	AUX
taxlaw-2843	101	33	influenced	influence	VERB
taxlaw-2843	101	34	state	state	NOUN
taxlaw-2843	101	35	law	law	NOUN
taxlaw-2843	101	36	.	.	PUNCT
taxlaw-2843	102	1	in	in	ADP
taxlaw-2843	102	2	addition	addition	NOUN
taxlaw-2843	102	3	to	to	ADP
taxlaw-2843	102	4	the	the	DET
taxlaw-2843	102	5	four	four	NUM
taxlaw-2843	102	6	states	state	NOUN
taxlaw-2843	102	7	that	that	PRON
taxlaw-2843	102	8	predicate	predicate	NOUN
taxlaw-2843	102	9	property	property	NOUN
taxlaw-2843	102	10	tax	tax	NOUN
taxlaw-2843	102	11	exemption	exemption	NOUN
taxlaw-2843	102	12	on	on	ADP
taxlaw-2843	102	13	the	the	DET
taxlaw-2843	102	14	maintenance	maintenance	NOUN
taxlaw-2843	102	15	of	of	ADP
taxlaw-2843	102	16	federal	federal	ADJ
taxlaw-2843	102	17	taxexempt	taxexempt	ADJ
taxlaw-2843	102	18	status	status	NOUN
taxlaw-2843	102	19	,	,	PUNCT
taxlaw-2843	102	20	twenty	twenty	NUM
taxlaw-2843	102	21	-	-	PUNCT
taxlaw-2843	102	22	five	five	NUM
taxlaw-2843	102	23	states	state	NOUN
taxlaw-2843	102	24	utilize	utilize	VERB
taxlaw-2843	102	25	some	some	DET
taxlaw-2843	102	26	form	form	NOUN
taxlaw-2843	102	27	of	of	ADP
taxlaw-2843	102	28	the	the	DET
taxlaw-2843	102	29	community	community	NOUN
taxlaw-2843	102	30	benefit	benefit	NOUN
taxlaw-2843	102	31	standard.37	standard.37	PROPN
taxlaw-2843	102	32	formally	formally	ADV
taxlaw-2843	102	33	,	,	PUNCT
taxlaw-2843	102	34	nonprofit	nonprofit	ADJ
taxlaw-2843	102	35	hospitals	hospital	NOUN
taxlaw-2843	102	36	are	be	AUX
taxlaw-2843	102	37	granted	grant	VERB
taxlaw-2843	102	38	federal	federal	ADJ
taxlaw-2843	102	39	tax	tax	NOUN
taxlaw-2843	102	40	exemption	exemption	NOUN
taxlaw-2843	102	41	under	under	ADP
taxlaw-2843	102	42	i.r.c	i.r.c	NOUN
taxlaw-2843	102	43	.	.	PUNCT
taxlaw-2843	103	1	§	§	PROPN
taxlaw-2843	103	2	501(c)(3	501(c)(3	NUM
taxlaw-2843	103	3	)	)	PUNCT
taxlaw-2843	103	4	.	.	PUNCT
taxlaw-2843	104	1	that	that	DET
taxlaw-2843	104	2	section	section	NOUN
taxlaw-2843	104	3	provides	provide	VERB
taxlaw-2843	104	4	an	an	DET
taxlaw-2843	104	5	exemption	exemption	NOUN
taxlaw-2843	104	6	from	from	ADP
taxlaw-2843	104	7	the	the	DET
taxlaw-2843	104	8	federal	federal	ADJ
taxlaw-2843	104	9	income	income	NOUN
taxlaw-2843	104	10	tax	tax	NOUN
taxlaw-2843	104	11	for	for	ADP
taxlaw-2843	104	12	entities	entity	NOUN
taxlaw-2843	104	13	25	25	NUM
taxlaw-2843	104	14	i	i	NOUN
taxlaw-2843	104	15	d.	d.	PROPN
taxlaw-2843	104	16	26	26	NUM
taxlaw-2843	104	17	see	see	VERB
taxlaw-2843	104	18	westenberger	westenberger	NOUN
taxlaw-2843	104	19	,	,	PUNCT
taxlaw-2843	104	20	supra	supra	ADJ
taxlaw-2843	104	21	note	note	NOUN
taxlaw-2843	104	22	4	4	NUM
taxlaw-2843	104	23	at	at	ADP
taxlaw-2843	104	24	414	414	NUM
taxlaw-2843	104	25	-	-	SYM
taxlaw-2843	104	26	23	23	NUM
taxlaw-2843	104	27	.	.	PUNCT
taxlaw-2843	105	1	27	27	NUM
taxlaw-2843	106	1	i	i	PRON
taxlaw-2843	106	2	d.	d.	PROPN
taxlaw-2843	106	3	at	at	ADP
taxlaw-2843	106	4	420	420	NUM
taxlaw-2843	106	5	.	.	PUNCT
taxlaw-2843	107	1	28	28	NUM
taxlaw-2843	107	2	rev	rev	X
taxlaw-2843	107	3	.	.	PUNCT
taxlaw-2843	107	4	rul	rul	NOUN
taxlaw-2843	107	5	.	.	PUNCT
taxlaw-2843	108	1	56	56	NUM
taxlaw-2843	108	2	-	-	SYM
taxlaw-2843	108	3	185	185	NUM
taxlaw-2843	108	4	,	,	PUNCT
taxlaw-2843	108	5	1956	1956	NUM
taxlaw-2843	108	6	-	-	SYM
taxlaw-2843	108	7	1	1	NUM
taxlaw-2843	108	8	c.b	c.b	PROPN
taxlaw-2843	108	9	.	.	PROPN
taxlaw-2843	108	10	202	202	NUM
taxlaw-2843	108	11	.	.	NUM
taxlaw-2843	108	12	29	29	NUM
taxlaw-2843	109	1	i	i	PRON
taxlaw-2843	109	2	d.	d.	PROPN
taxlaw-2843	109	3	30	30	NUM
taxlaw-2843	109	4	i	i	PROPN
taxlaw-2843	109	5	d.	d.	PROPN
taxlaw-2843	109	6	31	31	NUM
taxlaw-2843	109	7	s.s.r	s.s.r	PROPN
taxlaw-2843	109	8	.	.	PUNCT
taxlaw-2843	110	1	cum	cum	PROPN
taxlaw-2843	110	2	.	.	PUNCT
taxlaw-2843	111	1	ed	ed	NOUN
taxlaw-2843	111	2	.	.	PROPN
taxlaw-2843	111	3	,	,	PUNCT
taxlaw-2843	111	4	pub	pub	NOUN
taxlaw-2843	111	5	.	.	PUNCT
taxlaw-2843	112	1	l.	l.	PROPN
taxlaw-2843	112	2	no	no	INTJ
taxlaw-2843	112	3	.	.	PROPN
taxlaw-2843	113	1	89	89	NUM
taxlaw-2843	113	2	-	-	SYM
taxlaw-2843	113	3	97	97	NUM
taxlaw-2843	113	4	,	,	PUNCT
taxlaw-2843	113	5	79	79	NUM
taxlaw-2843	113	6	stat	stat	NOUN
taxlaw-2843	113	7	.	.	PUNCT
taxlaw-2843	114	1	286	286	NUM
taxlaw-2843	114	2	(	(	PUNCT
taxlaw-2843	114	3	1965	1965	NUM
taxlaw-2843	114	4	)	)	PUNCT
taxlaw-2843	114	5	.	.	PUNCT
taxlaw-2843	115	1	32	32	NUM
taxlaw-2843	115	2	daniel	daniel	PROPN
taxlaw-2843	115	3	m.	m.	PROPN
taxlaw-2843	115	4	fox	fox	PROPN
taxlaw-2843	115	5	&	&	CCONJ
taxlaw-2843	115	6	daniel	daniel	PROPN
taxlaw-2843	115	7	c.	c.	PROPN
taxlaw-2843	115	8	schaffer	schaffer	PROPN
taxlaw-2843	115	9	,	,	PUNCT
taxlaw-2843	115	10	tax	tax	NOUN
taxlaw-2843	115	11	administration	administration	NOUN
taxlaw-2843	115	12	as	as	ADP
taxlaw-2843	115	13	health	health	NOUN
taxlaw-2843	115	14	policy	policy	NOUN
taxlaw-2843	115	15	:	:	PUNCT
taxlaw-2843	115	16	hospitals	hospital	NOUN
taxlaw-2843	115	17	,	,	PUNCT
taxlaw-2843	115	18	the	the	DET
taxlaw-2843	115	19	internal	internal	ADJ
taxlaw-2843	115	20	revenue	revenue	NOUN
taxlaw-2843	115	21	service	service	NOUN
taxlaw-2843	115	22	,	,	PUNCT
taxlaw-2843	115	23	and	and	CCONJ
taxlaw-2843	115	24	the	the	DET
taxlaw-2843	115	25	courts	court	NOUN
taxlaw-2843	115	26	,	,	PUNCT
taxlaw-2843	115	27	16	16	NUM
taxlaw-2843	115	28	j.	j.	PROPN
taxlaw-2843	115	29	health	health	PROPN
taxlaw-2843	115	30	pol’y	pol’y	NOUN
taxlaw-2843	115	31	&	&	CCONJ
taxlaw-2843	115	32	l.	l.	PROPN
taxlaw-2843	115	33	251	251	NUM
taxlaw-2843	115	34	,	,	PUNCT
taxlaw-2843	115	35	259	259	NUM
taxlaw-2843	115	36	-	-	SYM
taxlaw-2843	115	37	62	62	NUM
taxlaw-2843	115	38	(	(	PUNCT
taxlaw-2843	115	39	1991	1991	NUM
taxlaw-2843	115	40	)	)	PUNCT
taxlaw-2843	115	41	.	.	PUNCT
taxlaw-2843	116	1	33	33	NUM
taxlaw-2843	116	2	rev	rev	VERB
taxlaw-2843	116	3	.	.	PUNCT
taxlaw-2843	116	4	rul	rul	PROPN
taxlaw-2843	116	5	.	.	PUNCT
taxlaw-2843	117	1	65	65	NUM
taxlaw-2843	117	2	-	-	SYM
taxlaw-2843	117	3	545	545	NUM
taxlaw-2843	117	4	,	,	PUNCT
taxlaw-2843	117	5	1969	1969	NUM
taxlaw-2843	117	6	-	-	SYM
taxlaw-2843	117	7	2	2	NUM
taxlaw-2843	117	8	c.b	c.b	PROPN
taxlaw-2843	117	9	.	.	PROPN
taxlaw-2843	117	10	117	117	NUM
taxlaw-2843	117	11	.	.	X
taxlaw-2843	118	1	34	34	NUM
taxlaw-2843	118	2	eastern	eastern	PROPN
taxlaw-2843	118	3	kentucky	kentucky	PROPN
taxlaw-2843	118	4	welfare	welfare	PROPN
taxlaw-2843	118	5	rights	rights	PROPN
taxlaw-2843	118	6	organization	organization	PROPN
taxlaw-2843	118	7	v.	v.	ADP
taxlaw-2843	118	8	schultz	schultz	PROPN
taxlaw-2843	118	9	,	,	PUNCT
taxlaw-2843	118	10	370	370	NUM
taxlaw-2843	118	11	f.	f.	PROPN
taxlaw-2843	118	12	supp	supp	PROPN
taxlaw-2843	118	13	.	.	PUNCT
taxlaw-2843	119	1	325	325	NUM
taxlaw-2843	119	2	,	,	PUNCT
taxlaw-2843	119	3	326	326	NUM
taxlaw-2843	119	4	-	-	SYM
taxlaw-2843	119	5	27	27	NUM
taxlaw-2843	119	6	(	(	PUNCT
taxlaw-2843	119	7	d.d.c	d.d.c	PROPN
taxlaw-2843	119	8	.	.	PROPN
taxlaw-2843	119	9	1973	1973	NUM
taxlaw-2843	119	10	)	)	PUNCT
taxlaw-2843	119	11	.	.	PUNCT
taxlaw-2843	120	1	35	35	NUM
taxlaw-2843	121	1	i	i	PRON
taxlaw-2843	121	2	d.	d.	NOUN
taxlaw-2843	121	3	at	at	ADP
taxlaw-2843	121	4	338	338	NUM
taxlaw-2843	121	5	;	;	PUNCT
taxlaw-2843	121	6	eastern	eastern	ADJ
taxlaw-2843	121	7	kentucky	kentucky	PROPN
taxlaw-2843	121	8	welfare	welfare	PROPN
taxlaw-2843	121	9	rights	rights	PROPN
taxlaw-2843	121	10	organization	organization	PROPN
taxlaw-2843	121	11	v.	v.	ADP
taxlaw-2843	121	12	simon	simon	PROPN
taxlaw-2843	121	13	,	,	PUNCT
taxlaw-2843	121	14	506	506	NUM
taxlaw-2843	121	15	f.2d	f.2d	NUM
taxlaw-2843	121	16	1278	1278	NUM
taxlaw-2843	121	17	(	(	PUNCT
taxlaw-2843	121	18	d.c	d.c	PROPN
taxlaw-2843	121	19	.	.	PROPN
taxlaw-2843	121	20	cir	cir	PROPN
taxlaw-2843	121	21	.	.	PROPN
taxlaw-2843	121	22	1974	1974	NUM
taxlaw-2843	121	23	)	)	PUNCT
taxlaw-2843	121	24	.	.	PUNCT
taxlaw-2843	122	1	36	36	NUM
taxlaw-2843	122	2	simon	simon	PROPN
taxlaw-2843	122	3	v.	v.	ADP
taxlaw-2843	122	4	eastern	eastern	PROPN
taxlaw-2843	122	5	kentucky	kentucky	PROPN
taxlaw-2843	122	6	welfare	welfare	PROPN
taxlaw-2843	122	7	rights	rights	PROPN
taxlaw-2843	122	8	organization	organization	NOUN
taxlaw-2843	122	9	,	,	PUNCT
taxlaw-2843	122	10	426	426	NUM
taxlaw-2843	122	11	u.s	u.s	PROPN
taxlaw-2843	122	12	.	.	PROPN
taxlaw-2843	122	13	26	26	NUM
taxlaw-2843	122	14	(	(	PUNCT
taxlaw-2843	122	15	1976	1976	NUM
taxlaw-2843	122	16	)	)	PUNCT
taxlaw-2843	122	17	.	.	PUNCT
taxlaw-2843	123	1	37	37	NUM
taxlaw-2843	123	2	somerville	somerville	PROPN
taxlaw-2843	123	3	et	et	PROPN
taxlaw-2843	123	4	al	al	PROPN
taxlaw-2843	123	5	.	.	PROPN
taxlaw-2843	123	6	,	,	PUNCT
taxlaw-2843	123	7	supra	supra	PROPN
taxlaw-2843	123	8	note	note	NOUN
taxlaw-2843	123	9	9	9	NUM
taxlaw-2843	123	10	.	.	NOUN
taxlaw-2843	123	11	2017	2017	NUM
taxlaw-2843	123	12	]	]	PUNCT
taxlaw-2843	123	13	property	property	NOUN
taxlaw-2843	123	14	tax	tax	NOUN
taxlaw-2843	123	15	exemptions	exemption	NOUN
taxlaw-2843	123	16	for	for	ADP
taxlaw-2843	123	17	hospitals	hospital	NOUN
taxlaw-2843	123	18	119	119	NUM
taxlaw-2843	123	19	“	"	PUNCT
taxlaw-2843	123	20	organized	organize	VERB
taxlaw-2843	123	21	and	and	CCONJ
taxlaw-2843	123	22	operated	operate	VERB
taxlaw-2843	123	23	exclusively	exclusively	ADV
taxlaw-2843	123	24	for	for	ADP
taxlaw-2843	123	25	religious	religious	ADJ
taxlaw-2843	123	26	,	,	PUNCT
taxlaw-2843	123	27	charitable	charitable	ADJ
taxlaw-2843	123	28	,	,	PUNCT
taxlaw-2843	123	29	scientific	scientific	ADJ
taxlaw-2843	123	30	,	,	PUNCT
taxlaw-2843	123	31	testing	testing	NOUN
taxlaw-2843	123	32	for	for	ADP
taxlaw-2843	123	33	public	public	ADJ
taxlaw-2843	123	34	safety	safety	NOUN
taxlaw-2843	123	35	,	,	PUNCT
taxlaw-2843	123	36	literary	literary	ADJ
taxlaw-2843	123	37	,	,	PUNCT
taxlaw-2843	123	38	or	or	CCONJ
taxlaw-2843	123	39	educational	educational	ADJ
taxlaw-2843	123	40	purposes	purpose	NOUN
taxlaw-2843	123	41	”	"	PUNCT
taxlaw-2843	123	42	that	that	PRON
taxlaw-2843	123	43	are	be	AUX
taxlaw-2843	123	44	operated	operate	VERB
taxlaw-2843	123	45	on	on	ADP
taxlaw-2843	123	46	a	a	DET
taxlaw-2843	123	47	nonprofit	nonprofit	ADJ
taxlaw-2843	123	48	basis	basis	NOUN
taxlaw-2843	123	49	and	and	CCONJ
taxlaw-2843	123	50	do	do	AUX
taxlaw-2843	123	51	not	not	PART
taxlaw-2843	123	52	intervene	intervene	VERB
taxlaw-2843	123	53	in	in	ADP
taxlaw-2843	123	54	or	or	CCONJ
taxlaw-2843	123	55	attempt	attempt	VERB
taxlaw-2843	123	56	to	to	PART
taxlaw-2843	123	57	influence	influence	VERB
taxlaw-2843	123	58	the	the	DET
taxlaw-2843	123	59	political	political	ADJ
taxlaw-2843	123	60	process.38	process.38	NOUN
taxlaw-2843	123	61	under	under	ADP
taxlaw-2843	123	62	the	the	DET
taxlaw-2843	123	63	community	community	NOUN
taxlaw-2843	123	64	benefit	benefit	NOUN
taxlaw-2843	123	65	standard	standard	NOUN
taxlaw-2843	123	66	,	,	PUNCT
taxlaw-2843	123	67	hospitals	hospital	NOUN
taxlaw-2843	123	68	meet	meet	VERB
taxlaw-2843	123	69	these	these	DET
taxlaw-2843	123	70	requirements	requirement	NOUN
taxlaw-2843	123	71	because	because	SCONJ
taxlaw-2843	123	72	they	they	PRON
taxlaw-2843	123	73	promote	promote	VERB
taxlaw-2843	123	74	the	the	DET
taxlaw-2843	123	75	health	health	NOUN
taxlaw-2843	123	76	of	of	ADP
taxlaw-2843	123	77	a	a	DET
taxlaw-2843	123	78	significant	significant	ADJ
taxlaw-2843	123	79	portion	portion	NOUN
taxlaw-2843	123	80	of	of	ADP
taxlaw-2843	123	81	their	their	PRON
taxlaw-2843	123	82	community	community	NOUN
taxlaw-2843	123	83	,	,	PUNCT
taxlaw-2843	123	84	not	not	PART
taxlaw-2843	123	85	necessarily	necessarily	ADV
taxlaw-2843	123	86	because	because	SCONJ
taxlaw-2843	123	87	they	they	PRON
taxlaw-2843	123	88	provide	provide	VERB
taxlaw-2843	123	89	services	service	NOUN
taxlaw-2843	123	90	to	to	ADP
taxlaw-2843	123	91	the	the	DET
taxlaw-2843	123	92	indigent	indigent	NOUN
taxlaw-2843	123	93	.	.	PUNCT
taxlaw-2843	124	1	rev	rev	PROPN
taxlaw-2843	124	2	.	.	PUNCT
taxlaw-2843	125	1	rul	rul	PROPN
taxlaw-2843	125	2	.	.	PUNCT
taxlaw-2843	126	1	69	69	NUM
taxlaw-2843	126	2	-	-	SYM
taxlaw-2843	126	3	545	545	NUM
taxlaw-2843	126	4	suggests	suggest	VERB
taxlaw-2843	126	5	that	that	SCONJ
taxlaw-2843	126	6	nonprofit	nonprofit	ADJ
taxlaw-2843	126	7	hospitals	hospital	NOUN
taxlaw-2843	126	8	should	should	AUX
taxlaw-2843	126	9	be	be	AUX
taxlaw-2843	126	10	exempt	exempt	ADJ
taxlaw-2843	126	11	from	from	ADP
taxlaw-2843	126	12	tax	tax	NOUN
taxlaw-2843	126	13	by	by	ADP
taxlaw-2843	126	14	virtue	virtue	NOUN
taxlaw-2843	126	15	of	of	ADP
taxlaw-2843	126	16	the	the	DET
taxlaw-2843	126	17	fact	fact	NOUN
taxlaw-2843	126	18	that	that	SCONJ
taxlaw-2843	126	19	they	they	PRON
taxlaw-2843	126	20	provide	provide	VERB
taxlaw-2843	126	21	medical	medical	ADJ
taxlaw-2843	126	22	services	service	NOUN
taxlaw-2843	126	23	alone	alone	ADV
taxlaw-2843	126	24	,	,	PUNCT
taxlaw-2843	126	25	39	39	NUM
taxlaw-2843	126	26	but	but	CCONJ
taxlaw-2843	126	27	some	some	DET
taxlaw-2843	126	28	courts	court	NOUN
taxlaw-2843	126	29	have	have	AUX
taxlaw-2843	126	30	interpreted	interpret	VERB
taxlaw-2843	126	31	the	the	DET
taxlaw-2843	126	32	standard	standard	NOUN
taxlaw-2843	126	33	to	to	PART
taxlaw-2843	126	34	require	require	VERB
taxlaw-2843	126	35	some	some	DET
taxlaw-2843	126	36	proof	proof	NOUN
taxlaw-2843	126	37	that	that	SCONJ
taxlaw-2843	126	38	benefiting	benefit	VERB
taxlaw-2843	126	39	the	the	DET
taxlaw-2843	126	40	public	public	NOUN
taxlaw-2843	126	41	is	be	AUX
taxlaw-2843	126	42	the	the	DET
taxlaw-2843	126	43	primary	primary	ADJ
taxlaw-2843	126	44	aim	aim	NOUN
taxlaw-2843	126	45	of	of	ADP
taxlaw-2843	126	46	the	the	DET
taxlaw-2843	126	47	hospital.40	hospital.40	ADJ
taxlaw-2843	126	48	while	while	SCONJ
taxlaw-2843	126	49	certain	certain	ADJ
taxlaw-2843	126	50	activities	activity	NOUN
taxlaw-2843	126	51	listed	list	VERB
taxlaw-2843	126	52	on	on	ADP
taxlaw-2843	126	53	schedule	schedule	NOUN
taxlaw-2843	126	54	h	h	NOUN
taxlaw-2843	126	55	of	of	ADP
taxlaw-2843	126	56	form	form	NOUN
taxlaw-2843	126	57	990	990	NUM
taxlaw-2843	126	58	–	–	PUNCT
taxlaw-2843	126	59	including	include	VERB
taxlaw-2843	126	60	providing	provide	VERB
taxlaw-2843	126	61	charity	charity	NOUN
taxlaw-2843	126	62	care	care	NOUN
taxlaw-2843	126	63	,	,	PUNCT
taxlaw-2843	126	64	conducting	conduct	VERB
taxlaw-2843	126	65	health	health	NOUN
taxlaw-2843	126	66	education	education	NOUN
taxlaw-2843	126	67	programs	program	NOUN
taxlaw-2843	126	68	,	,	PUNCT
taxlaw-2843	126	69	and	and	CCONJ
taxlaw-2843	126	70	health	health	NOUN
taxlaw-2843	126	71	advocacy	advocacy	NOUN
taxlaw-2843	126	72	efforts	effort	NOUN
taxlaw-2843	126	73	–	–	PUNCT
taxlaw-2843	126	74	have	have	AUX
taxlaw-2843	126	75	been	be	AUX
taxlaw-2843	126	76	accepted	accept	VERB
taxlaw-2843	126	77	as	as	ADP
taxlaw-2843	126	78	indications	indication	NOUN
taxlaw-2843	126	79	that	that	SCONJ
taxlaw-2843	126	80	a	a	DET
taxlaw-2843	126	81	hospital	hospital	NOUN
taxlaw-2843	126	82	provides	provide	VERB
taxlaw-2843	126	83	community	community	NOUN
taxlaw-2843	126	84	benefits	benefit	NOUN
taxlaw-2843	126	85	,	,	PUNCT
taxlaw-2843	126	86	no	no	DET
taxlaw-2843	126	87	single	single	ADJ
taxlaw-2843	126	88	activity	activity	NOUN
taxlaw-2843	126	89	is	be	AUX
taxlaw-2843	126	90	necessary	necessary	ADJ
taxlaw-2843	126	91	or	or	CCONJ
taxlaw-2843	126	92	sufficient	sufficient	ADJ
taxlaw-2843	126	93	to	to	PART
taxlaw-2843	126	94	meet	meet	VERB
taxlaw-2843	126	95	the	the	DET
taxlaw-2843	126	96	standard.41	standard.41	NOUN
taxlaw-2843	126	97	the	the	DET
taxlaw-2843	126	98	most	most	ADV
taxlaw-2843	126	99	significant	significant	ADJ
taxlaw-2843	126	100	change	change	NOUN
taxlaw-2843	126	101	to	to	ADP
taxlaw-2843	126	102	the	the	DET
taxlaw-2843	126	103	community	community	NOUN
taxlaw-2843	126	104	benefit	benefit	NOUN
taxlaw-2843	126	105	standard	standard	NOUN
taxlaw-2843	126	106	since	since	SCONJ
taxlaw-2843	126	107	1969	1969	NUM
taxlaw-2843	126	108	was	be	AUX
taxlaw-2843	126	109	the	the	DET
taxlaw-2843	126	110	addition	addition	NOUN
taxlaw-2843	126	111	of	of	ADP
taxlaw-2843	126	112	i.r.c	i.r.c	NOUN
taxlaw-2843	126	113	.	.	PUNCT
taxlaw-2843	127	1	§	§	PROPN
taxlaw-2843	127	2	501(r	501(r	PROPN
taxlaw-2843	127	3	)	)	PUNCT
taxlaw-2843	127	4	through	through	ADP
taxlaw-2843	127	5	the	the	DET
taxlaw-2843	127	6	patient	patient	NOUN
taxlaw-2843	127	7	protection	protection	NOUN
taxlaw-2843	127	8	and	and	CCONJ
taxlaw-2843	127	9	affordable	affordable	ADJ
taxlaw-2843	127	10	care	care	NOUN
taxlaw-2843	127	11	act	act	NOUN
taxlaw-2843	127	12	passed	pass	VERB
taxlaw-2843	127	13	in	in	ADP
taxlaw-2843	127	14	2010.42	2010.42	NUM
taxlaw-2843	127	15	section	section	NOUN
taxlaw-2843	127	16	501(r	501(r	NOUN
taxlaw-2843	127	17	)	)	PUNCT
taxlaw-2843	128	1	creates	create	VERB
taxlaw-2843	128	2	two	two	NUM
taxlaw-2843	128	3	new	new	ADJ
taxlaw-2843	128	4	major	major	ADJ
taxlaw-2843	128	5	requirements	requirement	NOUN
taxlaw-2843	128	6	that	that	SCONJ
taxlaw-2843	128	7	hospitals	hospital	NOUN
taxlaw-2843	128	8	must	must	AUX
taxlaw-2843	128	9	meet	meet	VERB
taxlaw-2843	128	10	to	to	PART
taxlaw-2843	128	11	qualify	qualify	VERB
taxlaw-2843	128	12	for	for	ADP
taxlaw-2843	128	13	tax	tax	NOUN
taxlaw-2843	128	14	exemption	exemption	NOUN
taxlaw-2843	128	15	under	under	ADP
taxlaw-2843	128	16	§	§	PROPN
taxlaw-2843	128	17	501(c)(3	501(c)(3	NUM
taxlaw-2843	128	18	)	)	PUNCT
taxlaw-2843	128	19	.	.	PUNCT
taxlaw-2843	129	1	first	first	ADV
taxlaw-2843	129	2	,	,	PUNCT
taxlaw-2843	129	3	hospitals	hospital	NOUN
taxlaw-2843	129	4	must	must	AUX
taxlaw-2843	129	5	prepare	prepare	VERB
taxlaw-2843	129	6	a	a	DET
taxlaw-2843	129	7	community	community	NOUN
taxlaw-2843	129	8	health	health	NOUN
taxlaw-2843	129	9	needs	need	NOUN
taxlaw-2843	129	10	assessment	assessment	NOUN
taxlaw-2843	129	11	(	(	PUNCT
taxlaw-2843	129	12	chna	chna	NOUN
taxlaw-2843	129	13	)	)	PUNCT
taxlaw-2843	129	14	every	every	DET
taxlaw-2843	129	15	three	three	NUM
taxlaw-2843	129	16	years.43	years.43	NOUN
taxlaw-2843	129	17	a	a	DET
taxlaw-2843	129	18	chna	chna	NOUN
taxlaw-2843	129	19	is	be	AUX
taxlaw-2843	129	20	a	a	DET
taxlaw-2843	129	21	report	report	NOUN
taxlaw-2843	129	22	based	base	VERB
taxlaw-2843	129	23	on	on	ADP
taxlaw-2843	129	24	data	datum	NOUN
taxlaw-2843	129	25	collected	collect	VERB
taxlaw-2843	129	26	from	from	ADP
taxlaw-2843	129	27	the	the	DET
taxlaw-2843	129	28	community	community	NOUN
taxlaw-2843	129	29	served	serve	VERB
taxlaw-2843	129	30	by	by	ADP
taxlaw-2843	129	31	a	a	DET
taxlaw-2843	129	32	hospital	hospital	NOUN
taxlaw-2843	129	33	identifying	identify	VERB
taxlaw-2843	129	34	the	the	DET
taxlaw-2843	129	35	major	major	ADJ
taxlaw-2843	129	36	health	health	NOUN
taxlaw-2843	129	37	challenges	challenge	NOUN
taxlaw-2843	129	38	facing	face	VERB
taxlaw-2843	129	39	that	that	DET
taxlaw-2843	129	40	community	community	NOUN
taxlaw-2843	129	41	and	and	CCONJ
taxlaw-2843	129	42	laying	lay	VERB
taxlaw-2843	129	43	out	out	ADP
taxlaw-2843	129	44	a	a	DET
taxlaw-2843	129	45	plan	plan	NOUN
taxlaw-2843	129	46	for	for	SCONJ
taxlaw-2843	129	47	the	the	DET
taxlaw-2843	129	48	hospital	hospital	NOUN
taxlaw-2843	129	49	to	to	PART
taxlaw-2843	129	50	better	well	ADV
taxlaw-2843	129	51	address	address	VERB
taxlaw-2843	129	52	them	they	PRON
taxlaw-2843	129	53	in	in	ADP
taxlaw-2843	129	54	the	the	DET
taxlaw-2843	129	55	coming	come	VERB
taxlaw-2843	129	56	years.44	years.44	NOUN
taxlaw-2843	129	57	second	second	ADJ
taxlaw-2843	129	58	,	,	PUNCT
taxlaw-2843	129	59	hospitals	hospital	NOUN
taxlaw-2843	129	60	must	must	AUX
taxlaw-2843	129	61	create	create	VERB
taxlaw-2843	129	62	a	a	DET
taxlaw-2843	129	63	financial	financial	ADJ
taxlaw-2843	129	64	assistance	assistance	NOUN
taxlaw-2843	129	65	plan	plan	NOUN
taxlaw-2843	129	66	(	(	PUNCT
taxlaw-2843	129	67	fap	fap	NOUN
taxlaw-2843	129	68	)	)	PUNCT
taxlaw-2843	129	69	that	that	PRON
taxlaw-2843	129	70	delineates	delineate	VERB
taxlaw-2843	129	71	how	how	SCONJ
taxlaw-2843	129	72	the	the	DET
taxlaw-2843	129	73	hospital	hospital	NOUN
taxlaw-2843	129	74	will	will	AUX
taxlaw-2843	129	75	determine	determine	VERB
taxlaw-2843	129	76	whether	whether	SCONJ
taxlaw-2843	129	77	a	a	DET
taxlaw-2843	129	78	patient	patient	NOUN
taxlaw-2843	129	79	is	be	AUX
taxlaw-2843	129	80	eligible	eligible	ADJ
taxlaw-2843	129	81	for	for	ADP
taxlaw-2843	129	82	free	free	ADJ
taxlaw-2843	129	83	or	or	CCONJ
taxlaw-2843	129	84	reduced	reduce	VERB
taxlaw-2843	129	85	-	-	PUNCT
taxlaw-2843	129	86	cost	cost	NOUN
taxlaw-2843	129	87	care	care	NOUN
taxlaw-2843	129	88	and	and	CCONJ
taxlaw-2843	129	89	make	make	VERB
taxlaw-2843	129	90	the	the	DET
taxlaw-2843	129	91	plan	plan	NOUN
taxlaw-2843	129	92	freely	freely	ADV
taxlaw-2843	129	93	accessible	accessible	ADJ
taxlaw-2843	129	94	for	for	ADP
taxlaw-2843	129	95	the	the	DET
taxlaw-2843	129	96	public.45	public.45	ADJ
taxlaw-2843	129	97	section	section	NOUN
taxlaw-2843	129	98	501(r	501(r	PROPN
taxlaw-2843	129	99	)	)	PUNCT
taxlaw-2843	129	100	also	also	ADV
taxlaw-2843	129	101	requires	require	VERB
taxlaw-2843	129	102	that	that	SCONJ
taxlaw-2843	129	103	individuals	individual	NOUN
taxlaw-2843	129	104	that	that	PRON
taxlaw-2843	129	105	qualify	qualify	VERB
taxlaw-2843	129	106	for	for	ADP
taxlaw-2843	129	107	assistance	assistance	NOUN
taxlaw-2843	129	108	under	under	ADP
taxlaw-2843	129	109	the	the	DET
taxlaw-2843	129	110	fap	fap	NOUN
taxlaw-2843	129	111	can	can	AUX
taxlaw-2843	129	112	not	not	PART
taxlaw-2843	129	113	be	be	AUX
taxlaw-2843	129	114	charged	charge	VERB
taxlaw-2843	129	115	more	more	ADJ
taxlaw-2843	129	116	for	for	ADP
taxlaw-2843	129	117	the	the	DET
taxlaw-2843	129	118	services	service	NOUN
taxlaw-2843	129	119	they	they	PRON
taxlaw-2843	129	120	use	use	VERB
taxlaw-2843	129	121	than	than	ADP
taxlaw-2843	129	122	an	an	DET
taxlaw-2843	129	123	individual	individual	NOUN
taxlaw-2843	129	124	with	with	ADP
taxlaw-2843	129	125	insurance	insurance	NOUN
taxlaw-2843	129	126	coverage	coverage	NOUN
taxlaw-2843	129	127	and	and	CCONJ
taxlaw-2843	129	128	that	that	SCONJ
taxlaw-2843	129	129	hospitals	hospital	NOUN
taxlaw-2843	129	130	take	take	VERB
taxlaw-2843	129	131	reasonable	reasonable	ADJ
taxlaw-2843	129	132	steps	step	NOUN
taxlaw-2843	129	133	to	to	PART
taxlaw-2843	129	134	determine	determine	VERB
taxlaw-2843	129	135	whether	whether	SCONJ
taxlaw-2843	129	136	a	a	DET
taxlaw-2843	129	137	patient	patient	NOUN
taxlaw-2843	129	138	is	be	AUX
taxlaw-2843	129	139	covered	cover	VERB
taxlaw-2843	129	140	by	by	ADP
taxlaw-2843	129	141	the	the	DET
taxlaw-2843	129	142	fap	fap	NOUN
taxlaw-2843	129	143	before	before	ADP
taxlaw-2843	129	144	initiating	initiate	VERB
taxlaw-2843	129	145	extraordinary	extraordinary	ADJ
taxlaw-2843	129	146	collections	collection	NOUN
taxlaw-2843	129	147	actions.46	actions.46	NOUN
taxlaw-2843	129	148	these	these	DET
taxlaw-2843	129	149	requirements	requirement	NOUN
taxlaw-2843	129	150	force	force	VERB
taxlaw-2843	129	151	hospitals	hospital	NOUN
taxlaw-2843	129	152	to	to	PART
taxlaw-2843	129	153	more	more	ADV
taxlaw-2843	129	154	clearly	clearly	ADV
taxlaw-2843	129	155	demonstrate	demonstrate	VERB
taxlaw-2843	129	156	the	the	DET
taxlaw-2843	129	157	benefits	benefit	NOUN
taxlaw-2843	129	158	they	they	PRON
taxlaw-2843	129	159	confer	confer	VERB
taxlaw-2843	129	160	on	on	ADP
taxlaw-2843	129	161	their	their	PRON
taxlaw-2843	129	162	communities.47	communities.47	PROPN
taxlaw-2843	129	163	c.	c.	PROPN
taxlaw-2843	129	164	state	state	PROPN
taxlaw-2843	129	165	property	property	NOUN
taxlaw-2843	129	166	tax	tax	NOUN
taxlaw-2843	129	167	exemption	exemption	NOUN
taxlaw-2843	129	168	for	for	ADP
taxlaw-2843	129	169	hospitals	hospital	NOUN
taxlaw-2843	129	170	1	1	NUM
taxlaw-2843	129	171	.	.	PUNCT
taxlaw-2843	129	172	overview	overview	NOUN
taxlaw-2843	129	173	of	of	ADP
taxlaw-2843	129	174	the	the	DET
taxlaw-2843	129	175	history	history	NOUN
taxlaw-2843	129	176	of	of	ADP
taxlaw-2843	129	177	state	state	NOUN
taxlaw-2843	129	178	property	property	NOUN
taxlaw-2843	129	179	tax	tax	NOUN
taxlaw-2843	129	180	exemptions	exemption	NOUN
taxlaw-2843	129	181	for	for	ADP
taxlaw-2843	129	182	hospitals	hospital	NOUN
taxlaw-2843	129	183	38	38	NUM
taxlaw-2843	129	184	i.r.c	i.r.c	NOUN
taxlaw-2843	129	185	.	.	PUNCT
taxlaw-2843	130	1	§	§	PROPN
taxlaw-2843	130	2	501(c)(3	501(c)(3	NUM
taxlaw-2843	130	3	)	)	PUNCT
taxlaw-2843	130	4	.	.	PUNCT
taxlaw-2843	131	1	39	39	NUM
taxlaw-2843	131	2	rev	rev	VERB
taxlaw-2843	131	3	.	.	PUNCT
taxlaw-2843	131	4	rul	rul	NOUN
taxlaw-2843	131	5	.	.	PUNCT
taxlaw-2843	132	1	69	69	NUM
taxlaw-2843	132	2	-	-	SYM
taxlaw-2843	132	3	545	545	NUM
taxlaw-2843	132	4	,	,	PUNCT
taxlaw-2843	132	5	1969	1969	NUM
taxlaw-2843	132	6	-	-	SYM
taxlaw-2843	132	7	2	2	NUM
taxlaw-2843	132	8	c.b	c.b	PROPN
taxlaw-2843	132	9	.	.	PROPN
taxlaw-2843	132	10	117	117	NUM
taxlaw-2843	132	11	.	.	PUNCT
taxlaw-2843	133	1	40	40	NUM
taxlaw-2843	133	2	see	see	VERB
taxlaw-2843	133	3	,	,	PUNCT
taxlaw-2843	133	4	e.g.	e.g.	ADV
taxlaw-2843	133	5	geisinger	geisinger	PROPN
taxlaw-2843	133	6	health	health	NOUN
taxlaw-2843	133	7	plan	plan	NOUN
taxlaw-2843	133	8	v.	v.	ADP
taxlaw-2843	133	9	comm’r	comm’r	NOUN
taxlaw-2843	133	10	of	of	ADP
taxlaw-2843	133	11	internal	internal	ADJ
taxlaw-2843	133	12	revenue	revenue	NOUN
taxlaw-2843	133	13	,	,	PUNCT
taxlaw-2843	133	14	985	985	NUM
taxlaw-2843	133	15	f.2d	f.2d	X
taxlaw-2843	133	16	1210	1210	NUM
taxlaw-2843	133	17	(	(	PUNCT
taxlaw-2843	133	18	3rd	3rd	ADJ
taxlaw-2843	133	19	cir	cir	NOUN
taxlaw-2843	133	20	.	.	PUNCT
taxlaw-2843	133	21	1993	1993	NUM
taxlaw-2843	133	22	)	)	PUNCT
taxlaw-2843	134	1	(	(	PUNCT
taxlaw-2843	134	2	holding	hold	VERB
taxlaw-2843	134	3	that	that	SCONJ
taxlaw-2843	134	4	a	a	DET
taxlaw-2843	134	5	health	health	NOUN
taxlaw-2843	134	6	maintenance	maintenance	NOUN
taxlaw-2843	134	7	organization	organization	NOUN
taxlaw-2843	134	8	did	do	AUX
taxlaw-2843	134	9	not	not	PART
taxlaw-2843	134	10	qualify	qualify	VERB
taxlaw-2843	134	11	for	for	ADP
taxlaw-2843	134	12	exemption	exemption	NOUN
taxlaw-2843	134	13	because	because	SCONJ
taxlaw-2843	134	14	it	it	PRON
taxlaw-2843	134	15	created	create	VERB
taxlaw-2843	134	16	benefits	benefit	NOUN
taxlaw-2843	134	17	only	only	ADV
taxlaw-2843	134	18	for	for	ADP
taxlaw-2843	134	19	its	its	PRON
taxlaw-2843	134	20	paid	pay	VERB
taxlaw-2843	134	21	subscribers	subscriber	NOUN
taxlaw-2843	134	22	)	)	PUNCT
taxlaw-2843	134	23	;	;	PUNCT
taxlaw-2843	134	24	ihc	ihc	PROPN
taxlaw-2843	134	25	health	health	NOUN
taxlaw-2843	134	26	plans	plan	NOUN
taxlaw-2843	134	27	,	,	PUNCT
taxlaw-2843	134	28	inc	inc	PROPN
taxlaw-2843	134	29	.	.	PROPN
taxlaw-2843	135	1	v.	v.	ADP
taxlaw-2843	135	2	comm’r	comm’r	NOUN
taxlaw-2843	135	3	of	of	ADP
taxlaw-2843	135	4	internal	internal	ADJ
taxlaw-2843	135	5	revenue	revenue	NOUN
taxlaw-2843	135	6	,	,	PUNCT
taxlaw-2843	135	7	325	325	NUM
taxlaw-2843	135	8	f.3d	f.3d	NUM
taxlaw-2843	135	9	1188	1188	NUM
taxlaw-2843	135	10	(	(	PUNCT
taxlaw-2843	135	11	10th	10th	ADJ
taxlaw-2843	135	12	cir	cir	NOUN
taxlaw-2843	135	13	.	.	PROPN
taxlaw-2843	135	14	2003	2003	NUM
taxlaw-2843	135	15	)	)	PUNCT
taxlaw-2843	136	1	(	(	PUNCT
taxlaw-2843	136	2	holding	hold	VERB
taxlaw-2843	136	3	that	that	SCONJ
taxlaw-2843	136	4	“	"	PUNCT
taxlaw-2843	136	5	not	not	PART
taxlaw-2843	136	6	every	every	DET
taxlaw-2843	136	7	activity	activity	NOUN
taxlaw-2843	136	8	that	that	PRON
taxlaw-2843	136	9	promotes	promote	VERB
taxlaw-2843	136	10	health	health	NOUN
taxlaw-2843	136	11	supports	support	VERB
taxlaw-2843	136	12	tax	tax	NOUN
taxlaw-2843	136	13	exemption	exemption	NOUN
taxlaw-2843	136	14	”	"	PUNCT
taxlaw-2843	136	15	and	and	CCONJ
taxlaw-2843	136	16	that	that	SCONJ
taxlaw-2843	136	17	hmos	hmos	PROPN
taxlaw-2843	136	18	do	do	AUX
taxlaw-2843	136	19	not	not	PART
taxlaw-2843	136	20	create	create	VERB
taxlaw-2843	136	21	benefits	benefit	NOUN
taxlaw-2843	136	22	for	for	ADP
taxlaw-2843	136	23	their	their	PRON
taxlaw-2843	136	24	communities	community	NOUN
taxlaw-2843	136	25	beyond	beyond	ADP
taxlaw-2843	136	26	their	their	PRON
taxlaw-2843	136	27	paying	pay	VERB
taxlaw-2843	136	28	customers	customer	NOUN
taxlaw-2843	136	29	)	)	PUNCT
taxlaw-2843	136	30	.	.	PUNCT
taxlaw-2843	137	1	41	41	NUM
taxlaw-2843	137	2	2015	2015	NUM
taxlaw-2843	137	3	form	form	NOUN
taxlaw-2843	137	4	990	990	NUM
taxlaw-2843	137	5	:	:	PUNCT
taxlaw-2843	137	6	schedule	schedule	NOUN
taxlaw-2843	137	7	h	h	NOUN
taxlaw-2843	137	8	,	,	PUNCT
taxlaw-2843	137	9	hospitals	hospital	NOUN
taxlaw-2843	137	10	,	,	PUNCT
taxlaw-2843	137	11	http://www.irs.gov/pub/irs-pdf/f990sh.pdf	http://www.irs.gov/pub/irs-pdf/f990sh.pdf	NOUN
taxlaw-2843	137	12	[	[	X
taxlaw-2843	137	13	http://perma.cc/p76r-pnz3	http://perma.cc/p76r-pnz3	PROPN
taxlaw-2843	137	14	]	]	PUNCT
taxlaw-2843	137	15	.	.	PUNCT
taxlaw-2843	138	1	42	42	NUM
taxlaw-2843	138	2	patient	patient	ADJ
taxlaw-2843	138	3	protection	protection	NOUN
taxlaw-2843	138	4	and	and	CCONJ
taxlaw-2843	138	5	affordable	affordable	ADJ
taxlaw-2843	138	6	care	care	NOUN
taxlaw-2843	138	7	act	act	PROPN
taxlaw-2843	138	8	§	§	PROPN
taxlaw-2843	138	9	9007	9007	NUM
taxlaw-2843	138	10	,	,	PUNCT
taxlaw-2843	138	11	42	42	NUM
taxlaw-2843	138	12	u.s.c	u.s.c	ADJ
taxlaw-2843	138	13	.	.	PUNCT
taxlaw-2843	139	1	§	§	PROPN
taxlaw-2843	139	2	18001	18001	NUM
taxlaw-2843	139	3	(	(	PUNCT
taxlaw-2843	139	4	2010	2010	NUM
taxlaw-2843	139	5	)	)	PUNCT
taxlaw-2843	139	6	.	.	PUNCT
taxlaw-2843	140	1	43	43	NUM
taxlaw-2843	140	2	i.r.c	i.r.c	NOUN
taxlaw-2843	140	3	.	.	PUNCT
taxlaw-2843	141	1	§	§	PROPN
taxlaw-2843	141	2	501(r)(3	501(r)(3	NUM
taxlaw-2843	141	3	)	)	PUNCT
taxlaw-2843	141	4	.	.	PUNCT
taxlaw-2843	142	1	44	44	NUM
taxlaw-2843	143	1	i	i	PRON
taxlaw-2843	143	2	d.	d.	PROPN
taxlaw-2843	143	3	45	45	NUM
taxlaw-2843	144	1	i	i	PROPN
taxlaw-2843	144	2	d.	d.	PROPN
taxlaw-2843	144	3	§	§	PROPN
taxlaw-2843	144	4	501(r)(4	501(r)(4	PROPN
taxlaw-2843	144	5	)	)	PUNCT
taxlaw-2843	144	6	.	.	PUNCT
taxlaw-2843	145	1	46	46	NUM
taxlaw-2843	146	1	i	i	PRON
taxlaw-2843	146	2	d.	d.	PROPN
taxlaw-2843	146	3	§	§	PROPN
taxlaw-2843	146	4	501(r)(5)-(6	501(r)(5)-(6	NUM
taxlaw-2843	146	5	)	)	PUNCT
taxlaw-2843	146	6	.	.	PUNCT
taxlaw-2843	147	1	47	47	NUM
taxlaw-2843	147	2	see	see	VERB
taxlaw-2843	147	3	susannah	susannah	PROPN
taxlaw-2843	147	4	camic	camic	PROPN
taxlaw-2843	147	5	tahk	tahk	PROPN
taxlaw-2843	147	6	,	,	PUNCT
taxlaw-2843	147	7	tax	tax	NOUN
taxlaw-2843	147	8	-	-	PUNCT
taxlaw-2843	147	9	exempt	exempt	ADJ
taxlaw-2843	147	10	hospitals	hospital	NOUN
taxlaw-2843	147	11	and	and	CCONJ
taxlaw-2843	147	12	their	their	PRON
taxlaw-2843	147	13	communities	community	NOUN
taxlaw-2843	147	14	,	,	PUNCT
taxlaw-2843	147	15	6	6	NUM
taxlaw-2843	147	16	colum	colum	NOUN
taxlaw-2843	147	17	.	.	PUNCT
taxlaw-2843	148	1	j.	j.	PROPN
taxlaw-2843	148	2	tax	tax	PROPN
taxlaw-2843	148	3	l.	l.	PROPN
taxlaw-2843	148	4	33	33	NUM
taxlaw-2843	148	5	(	(	PUNCT
taxlaw-2843	148	6	2015	2015	NUM
taxlaw-2843	148	7	)	)	PUNCT
taxlaw-2843	148	8	.	.	PUNCT
taxlaw-2843	149	1	120	120	NUM
taxlaw-2843	149	2	columbia	columbia	PROPN
taxlaw-2843	149	3	journal	journal	PROPN
taxlaw-2843	149	4	of	of	ADP
taxlaw-2843	149	5	tax	tax	NOUN
taxlaw-2843	149	6	law	law	NOUN
taxlaw-2843	149	7	[	[	X
taxlaw-2843	149	8	vol.8:113	vol.8:113	PROPN
taxlaw-2843	149	9	in	in	ADP
taxlaw-2843	149	10	many	many	ADJ
taxlaw-2843	149	11	states	state	NOUN
taxlaw-2843	149	12	,	,	PUNCT
taxlaw-2843	149	13	hospitals	hospital	NOUN
taxlaw-2843	149	14	have	have	AUX
taxlaw-2843	149	15	been	be	AUX
taxlaw-2843	149	16	exempt	exempt	ADJ
taxlaw-2843	149	17	from	from	ADP
taxlaw-2843	149	18	property	property	NOUN
taxlaw-2843	149	19	taxes	taxis	NOUN
taxlaw-2843	149	20	for	for	ADP
taxlaw-2843	149	21	even	even	ADV
taxlaw-2843	149	22	longer	long	ADV
taxlaw-2843	149	23	than	than	SCONJ
taxlaw-2843	149	24	they	they	PRON
taxlaw-2843	149	25	have	have	AUX
taxlaw-2843	149	26	been	be	AUX
taxlaw-2843	149	27	exempt	exempt	ADJ
taxlaw-2843	149	28	from	from	ADP
taxlaw-2843	149	29	the	the	DET
taxlaw-2843	149	30	federal	federal	ADJ
taxlaw-2843	149	31	income	income	NOUN
taxlaw-2843	149	32	tax	tax	NOUN
taxlaw-2843	149	33	.	.	PUNCT
taxlaw-2843	150	1	in	in	ADP
taxlaw-2843	150	2	new	new	PROPN
taxlaw-2843	150	3	jersey	jersey	PROPN
taxlaw-2843	150	4	,	,	PUNCT
taxlaw-2843	150	5	for	for	ADP
taxlaw-2843	150	6	example	example	NOUN
taxlaw-2843	150	7	,	,	PUNCT
taxlaw-2843	150	8	many	many	ADJ
taxlaw-2843	150	9	hospitals	hospital	NOUN
taxlaw-2843	150	10	qualified	qualify	VERB
taxlaw-2843	150	11	under	under	ADP
taxlaw-2843	150	12	the	the	DET
taxlaw-2843	150	13	state	state	NOUN
taxlaw-2843	150	14	’s	’s	PART
taxlaw-2843	150	15	first	first	ADJ
taxlaw-2843	150	16	property	property	NOUN
taxlaw-2843	150	17	tax	tax	NOUN
taxlaw-2843	150	18	exemption	exemption	NOUN
taxlaw-2843	150	19	statute	statute	NOUN
taxlaw-2843	150	20	,	,	PUNCT
taxlaw-2843	150	21	passed	pass	VERB
taxlaw-2843	150	22	through	through	ADP
taxlaw-2843	150	23	the	the	DET
taxlaw-2843	150	24	laws	law	NOUN
taxlaw-2843	150	25	of	of	ADP
taxlaw-2843	150	26	1851	1851	NUM
taxlaw-2843	150	27	,	,	PUNCT
taxlaw-2843	150	28	which	which	PRON
taxlaw-2843	150	29	exempted	exempt	VERB
taxlaw-2843	150	30	charitable	charitable	ADJ
taxlaw-2843	150	31	and	and	CCONJ
taxlaw-2843	150	32	religious	religious	ADJ
taxlaw-2843	150	33	organizations	organization	NOUN
taxlaw-2843	150	34	generally.48	generally.48	VERB
taxlaw-2843	150	35	the	the	DET
taxlaw-2843	150	36	first	first	ADJ
taxlaw-2843	150	37	specific	specific	ADJ
taxlaw-2843	150	38	exemption	exemption	NOUN
taxlaw-2843	150	39	for	for	ADP
taxlaw-2843	150	40	hospitals	hospital	NOUN
taxlaw-2843	150	41	was	be	AUX
taxlaw-2843	150	42	created	create	VERB
taxlaw-2843	150	43	in	in	ADP
taxlaw-2843	150	44	1913	1913	NUM
taxlaw-2843	150	45	and	and	CCONJ
taxlaw-2843	150	46	has	have	AUX
taxlaw-2843	150	47	remained	remain	VERB
taxlaw-2843	150	48	essentially	essentially	ADV
taxlaw-2843	150	49	unchanged	unchanged	ADJ
taxlaw-2843	150	50	through	through	ADP
taxlaw-2843	150	51	the	the	DET
taxlaw-2843	150	52	modern	modern	ADJ
taxlaw-2843	150	53	day.49	day.49	NOUN
taxlaw-2843	150	54	in	in	ADP
taxlaw-2843	150	55	1898	1898	NUM
taxlaw-2843	150	56	,	,	PUNCT
taxlaw-2843	150	57	kentucky	kentucky	PROPN
taxlaw-2843	150	58	added	add	VERB
taxlaw-2843	150	59	a	a	DET
taxlaw-2843	150	60	section	section	NOUN
taxlaw-2843	150	61	to	to	ADP
taxlaw-2843	150	62	its	its	PRON
taxlaw-2843	150	63	constitution	constitution	NOUN
taxlaw-2843	150	64	exempting	exempt	VERB
taxlaw-2843	150	65	charitable	charitable	ADJ
taxlaw-2843	150	66	organizations	organization	NOUN
taxlaw-2843	150	67	from	from	ADP
taxlaw-2843	150	68	state	state	NOUN
taxlaw-2843	150	69	taxes	taxis	NOUN
taxlaw-2843	150	70	,	,	PUNCT
taxlaw-2843	150	71	a	a	DET
taxlaw-2843	150	72	provision	provision	NOUN
taxlaw-2843	150	73	that	that	PRON
taxlaw-2843	150	74	to	to	ADP
taxlaw-2843	150	75	this	this	DET
taxlaw-2843	150	76	day	day	NOUN
taxlaw-2843	150	77	serves	serve	VERB
taxlaw-2843	150	78	as	as	ADP
taxlaw-2843	150	79	the	the	DET
taxlaw-2843	150	80	basis	basis	NOUN
taxlaw-2843	150	81	by	by	ADP
taxlaw-2843	150	82	which	which	PRON
taxlaw-2843	150	83	nonprofit	nonprofit	ADJ
taxlaw-2843	150	84	hospitals	hospital	NOUN
taxlaw-2843	150	85	claim	claim	VERB
taxlaw-2843	150	86	tax	tax	NOUN
taxlaw-2843	150	87	exemption	exemption	NOUN
taxlaw-2843	150	88	in	in	ADP
taxlaw-2843	150	89	that	that	DET
taxlaw-2843	150	90	state.50	state.50	PROPN
taxlaw-2843	150	91	currently	currently	ADV
taxlaw-2843	150	92	,	,	PUNCT
taxlaw-2843	150	93	all	all	DET
taxlaw-2843	150	94	fifty	fifty	NUM
taxlaw-2843	150	95	states	state	NOUN
taxlaw-2843	150	96	contain	contain	VERB
taxlaw-2843	150	97	some	some	DET
taxlaw-2843	150	98	provision	provision	NOUN
taxlaw-2843	150	99	by	by	ADP
taxlaw-2843	150	100	which	which	PRON
taxlaw-2843	150	101	hospitals	hospital	NOUN
taxlaw-2843	150	102	can	can	AUX
taxlaw-2843	150	103	claim	claim	VERB
taxlaw-2843	150	104	exemption	exemption	NOUN
taxlaw-2843	150	105	from	from	ADP
taxlaw-2843	150	106	property	property	NOUN
taxlaw-2843	150	107	taxes.51	taxes.51	NOUN
taxlaw-2843	150	108	some	some	DET
taxlaw-2843	150	109	states	state	NOUN
taxlaw-2843	150	110	have	have	AUX
taxlaw-2843	150	111	altered	alter	VERB
taxlaw-2843	150	112	their	their	PRON
taxlaw-2843	150	113	standards	standard	NOUN
taxlaw-2843	150	114	over	over	ADP
taxlaw-2843	150	115	time	time	NOUN
taxlaw-2843	150	116	,	,	PUNCT
taxlaw-2843	150	117	either	either	CCONJ
taxlaw-2843	150	118	statutorily	statutorily	ADV
taxlaw-2843	150	119	or	or	CCONJ
taxlaw-2843	150	120	through	through	ADP
taxlaw-2843	150	121	case	case	NOUN
taxlaw-2843	150	122	law	law	NOUN
taxlaw-2843	150	123	.	.	PUNCT
taxlaw-2843	151	1	others	other	NOUN
taxlaw-2843	151	2	have	have	AUX
taxlaw-2843	151	3	continued	continue	VERB
taxlaw-2843	151	4	to	to	PART
taxlaw-2843	151	5	grant	grant	VERB
taxlaw-2843	151	6	hospitals	hospital	NOUN
taxlaw-2843	151	7	per	per	ADP
taxlaw-2843	151	8	se	se	X
taxlaw-2843	151	9	tax	tax	NOUN
taxlaw-2843	151	10	-	-	PUNCT
taxlaw-2843	151	11	exempt	exempt	ADJ
taxlaw-2843	151	12	status	status	NOUN
taxlaw-2843	151	13	with	with	ADP
taxlaw-2843	151	14	no	no	DET
taxlaw-2843	151	15	significant	significant	ADJ
taxlaw-2843	151	16	challenges	challenge	NOUN
taxlaw-2843	151	17	.	.	PUNCT
taxlaw-2843	152	1	2	2	X
taxlaw-2843	152	2	.	.	X
taxlaw-2843	152	3	overview	overview	NOUN
taxlaw-2843	152	4	of	of	ADP
taxlaw-2843	152	5	modern	modern	ADJ
taxlaw-2843	152	6	standards	standard	NOUN
taxlaw-2843	152	7	of	of	ADP
taxlaw-2843	152	8	state	state	NOUN
taxlaw-2843	152	9	property	property	NOUN
taxlaw-2843	152	10	tax	tax	NOUN
taxlaw-2843	152	11	exemptions	exemption	NOUN
taxlaw-2843	152	12	for	for	ADP
taxlaw-2843	152	13	hospitals	hospital	NOUN
taxlaw-2843	152	14	hospitals	hospital	NOUN
taxlaw-2843	152	15	are	be	AUX
taxlaw-2843	152	16	eligible	eligible	ADJ
taxlaw-2843	152	17	for	for	ADP
taxlaw-2843	152	18	exemption	exemption	NOUN
taxlaw-2843	152	19	from	from	ADP
taxlaw-2843	152	20	property	property	NOUN
taxlaw-2843	152	21	taxes	taxis	NOUN
taxlaw-2843	152	22	in	in	ADP
taxlaw-2843	152	23	all	all	DET
taxlaw-2843	152	24	fifty	fifty	NUM
taxlaw-2843	152	25	states	state	NOUN
taxlaw-2843	152	26	.	.	PUNCT
taxlaw-2843	153	1	while	while	SCONJ
taxlaw-2843	153	2	no	no	DET
taxlaw-2843	153	3	two	two	NUM
taxlaw-2843	153	4	states	state	NOUN
taxlaw-2843	153	5	have	have	VERB
taxlaw-2843	153	6	identical	identical	ADJ
taxlaw-2843	153	7	property	property	NOUN
taxlaw-2843	153	8	tax	tax	NOUN
taxlaw-2843	153	9	rules	rule	NOUN
taxlaw-2843	153	10	,	,	PUNCT
taxlaw-2843	153	11	some	some	DET
taxlaw-2843	153	12	commonalities	commonality	NOUN
taxlaw-2843	153	13	do	do	AUX
taxlaw-2843	153	14	exist	exist	VERB
taxlaw-2843	153	15	.	.	PUNCT
taxlaw-2843	154	1	no	no	DET
taxlaw-2843	154	2	state	state	NOUN
taxlaw-2843	154	3	extends	extend	VERB
taxlaw-2843	154	4	full	full	ADJ
taxlaw-2843	154	5	property	property	NOUN
taxlaw-2843	154	6	tax	tax	NOUN
taxlaw-2843	154	7	exemption	exemption	NOUN
taxlaw-2843	154	8	to	to	ADP
taxlaw-2843	154	9	for	for	ADP
taxlaw-2843	154	10	-	-	PUNCT
taxlaw-2843	154	11	profit	profit	NOUN
taxlaw-2843	154	12	hospitals	hospital	NOUN
taxlaw-2843	154	13	;	;	PUNCT
taxlaw-2843	154	14	each	each	DET
taxlaw-2843	154	15	one	one	NOUN
taxlaw-2843	154	16	contains	contain	VERB
taxlaw-2843	154	17	a	a	DET
taxlaw-2843	154	18	limitation	limitation	NOUN
taxlaw-2843	154	19	prohibiting	prohibit	VERB
taxlaw-2843	154	20	hospitals	hospital	NOUN
taxlaw-2843	154	21	from	from	ADP
taxlaw-2843	154	22	generating	generate	VERB
taxlaw-2843	154	23	revenue	revenue	NOUN
taxlaw-2843	154	24	that	that	PRON
taxlaw-2843	154	25	inures	inure	VERB
taxlaw-2843	154	26	to	to	ADP
taxlaw-2843	154	27	private	private	ADJ
taxlaw-2843	154	28	interests.52	interests.52	NOUN
taxlaw-2843	154	29	each	each	DET
taxlaw-2843	154	30	state	state	NOUN
taxlaw-2843	154	31	also	also	ADV
taxlaw-2843	154	32	imposes	impose	VERB
taxlaw-2843	154	33	some	some	DET
taxlaw-2843	154	34	other	other	ADJ
taxlaw-2843	154	35	limitation	limitation	NOUN
taxlaw-2843	154	36	that	that	PRON
taxlaw-2843	154	37	hospitals	hospital	NOUN
taxlaw-2843	154	38	must	must	AUX
taxlaw-2843	154	39	meet	meet	VERB
taxlaw-2843	154	40	to	to	PART
taxlaw-2843	154	41	gain	gain	VERB
taxlaw-2843	154	42	tax	tax	NOUN
taxlaw-2843	154	43	-	-	PUNCT
taxlaw-2843	154	44	exempt	exempt	ADJ
taxlaw-2843	154	45	status	status	NOUN
taxlaw-2843	154	46	.	.	PUNCT
taxlaw-2843	155	1	hospitals	hospital	NOUN
taxlaw-2843	155	2	can	can	AUX
taxlaw-2843	155	3	most	most	ADV
taxlaw-2843	155	4	commonly	commonly	ADV
taxlaw-2843	155	5	claim	claim	VERB
taxlaw-2843	155	6	exemption	exemption	NOUN
taxlaw-2843	155	7	from	from	ADP
taxlaw-2843	155	8	state	state	NOUN
taxlaw-2843	155	9	property	property	NOUN
taxlaw-2843	155	10	taxes	taxis	NOUN
taxlaw-2843	155	11	through	through	ADP
taxlaw-2843	155	12	a	a	DET
taxlaw-2843	155	13	provision	provision	NOUN
taxlaw-2843	155	14	of	of	ADP
taxlaw-2843	155	15	the	the	DET
taxlaw-2843	155	16	state	state	NOUN
taxlaw-2843	155	17	’s	’s	PART
taxlaw-2843	155	18	law	law	NOUN
taxlaw-2843	155	19	that	that	PRON
taxlaw-2843	155	20	applies	apply	VERB
taxlaw-2843	155	21	specifically	specifically	ADV
taxlaw-2843	155	22	to	to	ADP
taxlaw-2843	155	23	hospitals	hospital	NOUN
taxlaw-2843	155	24	.	.	PUNCT
taxlaw-2843	156	1	thirty	thirty	NUM
taxlaw-2843	156	2	-	-	PUNCT
taxlaw-2843	156	3	two	two	NUM
taxlaw-2843	156	4	different	different	ADJ
taxlaw-2843	156	5	states	state	NOUN
taxlaw-2843	156	6	have	have	VERB
taxlaw-2843	156	7	exemptions	exemption	NOUN
taxlaw-2843	156	8	that	that	PRON
taxlaw-2843	156	9	apply	apply	VERB
taxlaw-2843	156	10	only	only	ADV
taxlaw-2843	156	11	to	to	ADP
taxlaw-2843	156	12	hospitals	hospital	NOUN
taxlaw-2843	156	13	or	or	CCONJ
taxlaw-2843	156	14	health	health	NOUN
taxlaw-2843	156	15	care	care	NOUN
taxlaw-2843	156	16	centers	center	NOUN
taxlaw-2843	156	17	,	,	PUNCT
taxlaw-2843	156	18	but	but	CCONJ
taxlaw-2843	156	19	even	even	ADV
taxlaw-2843	156	20	within	within	ADP
taxlaw-2843	156	21	this	this	DET
taxlaw-2843	156	22	group	group	NOUN
taxlaw-2843	156	23	,	,	PUNCT
taxlaw-2843	156	24	significant	significant	ADJ
taxlaw-2843	156	25	variations	variation	NOUN
taxlaw-2843	156	26	exist.53	exist.53	VERB
taxlaw-2843	156	27	some	some	PRON
taxlaw-2843	156	28	of	of	ADP
taxlaw-2843	156	29	these	these	DET
taxlaw-2843	156	30	states	state	NOUN
taxlaw-2843	156	31	,	,	PUNCT
taxlaw-2843	156	32	like	like	ADP
taxlaw-2843	156	33	washington	washington	PROPN
taxlaw-2843	156	34	,	,	PUNCT
taxlaw-2843	156	35	kansas	kansas	PROPN
taxlaw-2843	156	36	,	,	PUNCT
taxlaw-2843	156	37	and	and	CCONJ
taxlaw-2843	156	38	new	new	PROPN
taxlaw-2843	156	39	york	york	PROPN
taxlaw-2843	156	40	,	,	PUNCT
taxlaw-2843	156	41	require	require	VERB
taxlaw-2843	156	42	that	that	SCONJ
taxlaw-2843	156	43	the	the	DET
taxlaw-2843	156	44	property	property	NOUN
taxlaw-2843	156	45	for	for	ADP
taxlaw-2843	156	46	which	which	PRON
taxlaw-2843	156	47	exemption	exemption	NOUN
taxlaw-2843	156	48	is	be	AUX
taxlaw-2843	156	49	sought	seek	VERB
taxlaw-2843	156	50	is	be	AUX
taxlaw-2843	156	51	used	use	VERB
taxlaw-2843	156	52	primarily	primarily	ADV
taxlaw-2843	156	53	or	or	CCONJ
taxlaw-2843	156	54	exclusively	exclusively	ADV
taxlaw-2843	156	55	for	for	ADP
taxlaw-2843	156	56	hospital	hospital	NOUN
taxlaw-2843	156	57	purposes.54	purposes.54	PROPN
taxlaw-2843	156	58	others	other	NOUN
taxlaw-2843	156	59	,	,	PUNCT
taxlaw-2843	156	60	including	include	VERB
taxlaw-2843	156	61	indiana	indiana	PROPN
taxlaw-2843	156	62	and	and	CCONJ
taxlaw-2843	156	63	colorado	colorado	PROPN
taxlaw-2843	156	64	,	,	PUNCT
taxlaw-2843	156	65	require	require	VERB
taxlaw-2843	156	66	that	that	SCONJ
taxlaw-2843	156	67	the	the	DET
taxlaw-2843	156	68	property	property	NOUN
taxlaw-2843	156	69	be	be	AUX
taxlaw-2843	156	70	owned	own	VERB
taxlaw-2843	156	71	by	by	ADP
taxlaw-2843	156	72	a	a	DET
taxlaw-2843	156	73	hospital	hospital	NOUN
taxlaw-2843	156	74	and	and	CCONJ
taxlaw-2843	156	75	used	use	VERB
taxlaw-2843	156	76	for	for	ADP
taxlaw-2843	156	77	charitable	charitable	ADJ
taxlaw-2843	156	78	purposes.55	purposes.55	NOUN
taxlaw-2843	156	79	in	in	ADP
taxlaw-2843	156	80	certain	certain	ADJ
taxlaw-2843	156	81	states	state	NOUN
taxlaw-2843	156	82	,	,	PUNCT
taxlaw-2843	156	83	hospital	hospital	NOUN
taxlaw-2843	156	84	-	-	PUNCT
taxlaw-2843	156	85	specific	specific	ADJ
taxlaw-2843	156	86	exemptions	exemption	NOUN
taxlaw-2843	156	87	are	be	AUX
taxlaw-2843	156	88	constrained	constrain	VERB
taxlaw-2843	156	89	.	.	PUNCT
taxlaw-2843	157	1	for	for	ADP
taxlaw-2843	157	2	example	example	NOUN
taxlaw-2843	157	3	,	,	PUNCT
taxlaw-2843	157	4	nevada	nevada	PROPN
taxlaw-2843	157	5	specifically	specifically	ADV
taxlaw-2843	157	6	exempts	exempt	VERB
taxlaw-2843	157	7	the	the	DET
taxlaw-2843	157	8	land	land	NOUN
taxlaw-2843	157	9	and	and	CCONJ
taxlaw-2843	157	10	buildings	building	NOUN
taxlaw-2843	157	11	owned	own	VERB
taxlaw-2843	157	12	by	by	ADP
taxlaw-2843	157	13	hospitals	hospital	NOUN
taxlaw-2843	157	14	,	,	PUNCT
taxlaw-2843	157	15	but	but	CCONJ
taxlaw-2843	157	16	the	the	DET
taxlaw-2843	157	17	provision	provision	NOUN
taxlaw-2843	157	18	does	do	AUX
taxlaw-2843	157	19	not	not	PART
taxlaw-2843	157	20	cover	cover	VERB
taxlaw-2843	157	21	personal	personal	ADJ
taxlaw-2843	157	22	property	property	NOUN
taxlaw-2843	157	23	like	like	ADP
taxlaw-2843	157	24	equipment	equipment	NOUN
taxlaw-2843	157	25	and	and	CCONJ
taxlaw-2843	157	26	supplies.56	supplies.56	NOUN
taxlaw-2843	157	27	this	this	DET
taxlaw-2843	157	28	property	property	NOUN
taxlaw-2843	157	29	can	can	AUX
taxlaw-2843	157	30	only	only	ADV
taxlaw-2843	157	31	be	be	AUX
taxlaw-2843	157	32	granted	grant	VERB
taxlaw-2843	157	33	exemption	exemption	NOUN
taxlaw-2843	157	34	under	under	ADP
taxlaw-2843	157	35	a	a	DET
taxlaw-2843	157	36	statute	statute	NOUN
taxlaw-2843	157	37	that	that	PRON
taxlaw-2843	157	38	applies	apply	VERB
taxlaw-2843	157	39	to	to	ADP
taxlaw-2843	157	40	charitable	charitable	ADJ
taxlaw-2843	157	41	organizations	organization	NOUN
taxlaw-2843	157	42	generally.57	generally.57	PROPN
taxlaw-2843	157	43	alabama	alabama	PROPN
taxlaw-2843	157	44	48	48	NUM
taxlaw-2843	157	45	ahs	ahs	PROPN
taxlaw-2843	157	46	hospital	hospital	PROPN
taxlaw-2843	157	47	corp	corp	PROPN
taxlaw-2843	157	48	.	.	PROPN
taxlaw-2843	157	49	,	,	PUNCT
taxlaw-2843	157	50	28	28	NUM
taxlaw-2843	157	51	n.j	n.j	PROPN
taxlaw-2843	157	52	.	.	PROPN
taxlaw-2843	157	53	tax	tax	NOUN
taxlaw-2843	157	54	at	at	ADP
taxlaw-2843	157	55	485	485	NUM
taxlaw-2843	157	56	.	.	PUNCT
taxlaw-2843	157	57	49	49	NUM
taxlaw-2843	157	58	id.at	id.at	VERB
taxlaw-2843	157	59	491	491	NUM
taxlaw-2843	157	60	.	.	PUNCT
taxlaw-2843	158	1	50	50	NUM
taxlaw-2843	158	2	ky	ky	PROPN
taxlaw-2843	158	3	.	.	PROPN
taxlaw-2843	158	4	const	const	PROPN
taxlaw-2843	158	5	.	.	PUNCT
taxlaw-2843	159	1	§	§	PROPN
taxlaw-2843	159	2	170	170	NUM
taxlaw-2843	159	3	.	.	PUNCT
taxlaw-2843	160	1	51	51	NUM
taxlaw-2843	160	2	somerville	somerville	PROPN
taxlaw-2843	160	3	et	et	PROPN
taxlaw-2843	160	4	al	al	PROPN
taxlaw-2843	160	5	.	.	PROPN
taxlaw-2843	160	6	,	,	PUNCT
taxlaw-2843	160	7	supra	supra	PROPN
taxlaw-2843	160	8	note	note	NOUN
taxlaw-2843	160	9	9	9	NUM
taxlaw-2843	160	10	.	.	NUM
taxlaw-2843	160	11	52	52	NUM
taxlaw-2843	161	1	i	i	PRON
taxlaw-2843	161	2	d.	d.	PROPN
taxlaw-2843	161	3	53	53	NUM
taxlaw-2843	161	4	states	state	NOUN
taxlaw-2843	161	5	:	:	PUNCT
taxlaw-2843	161	6	al	al	PROPN
taxlaw-2843	161	7	,	,	PUNCT
taxlaw-2843	161	8	ak	ak	PROPN
taxlaw-2843	161	9	,	,	PUNCT
taxlaw-2843	161	10	az	az	PROPN
taxlaw-2843	161	11	,	,	PUNCT
taxlaw-2843	161	12	ca	can	AUX
taxlaw-2843	161	13	,	,	PUNCT
taxlaw-2843	161	14	co	co	NOUN
taxlaw-2843	161	15	,	,	PUNCT
taxlaw-2843	161	16	fl	fl	PROPN
taxlaw-2843	161	17	,	,	PUNCT
taxlaw-2843	161	18	ga	ga	PROPN
taxlaw-2843	161	19	,	,	PUNCT
taxlaw-2843	161	20	hi	hi	INTJ
taxlaw-2843	161	21	,	,	PUNCT
taxlaw-2843	161	22	i	i	PROPN
taxlaw-2843	161	23	d	d	PROPN
taxlaw-2843	161	24	,	,	PUNCT
taxlaw-2843	161	25	il	il	PROPN
taxlaw-2843	161	26	,	,	PUNCT
taxlaw-2843	161	27	in	in	ADP
taxlaw-2843	161	28	,	,	PUNCT
taxlaw-2843	161	29	ks	ks	NOUN
taxlaw-2843	161	30	,	,	PUNCT
taxlaw-2843	161	31	ct	ct	PROPN
taxlaw-2843	161	32	,	,	PUNCT
taxlaw-2843	161	33	md	md	PROPN
taxlaw-2843	161	34	,	,	PUNCT
taxlaw-2843	161	35	ms	ms	PROPN
taxlaw-2843	161	36	,	,	PUNCT
taxlaw-2843	161	37	mt	mt	PROPN
taxlaw-2843	161	38	,	,	PUNCT
taxlaw-2843	161	39	nv	nv	PROPN
taxlaw-2843	161	40	,	,	PUNCT
taxlaw-2843	161	41	nj	nj	PROPN
taxlaw-2843	161	42	,	,	PUNCT
taxlaw-2843	161	43	ny	ny	PROPN
taxlaw-2843	161	44	,	,	PUNCT
taxlaw-2843	161	45	nc	nc	PROPN
taxlaw-2843	161	46	,	,	PUNCT
taxlaw-2843	161	47	nd	nd	PRON
taxlaw-2843	161	48	,	,	PUNCT
taxlaw-2843	161	49	ok	ok	INTJ
taxlaw-2843	161	50	,	,	PUNCT
taxlaw-2843	161	51	ri	ri	PROPN
taxlaw-2843	161	52	,	,	PUNCT
taxlaw-2843	161	53	sc	sc	PROPN
taxlaw-2843	161	54	,	,	PUNCT
taxlaw-2843	161	55	sd	sd	PROPN
taxlaw-2843	161	56	,	,	PUNCT
taxlaw-2843	161	57	tx	tx	PROPN
taxlaw-2843	161	58	,	,	PUNCT
taxlaw-2843	161	59	ut	ut	PROPN
taxlaw-2843	161	60	,	,	PUNCT
taxlaw-2843	161	61	va	va	NOUN
taxlaw-2843	161	62	,	,	PUNCT
taxlaw-2843	161	63	wa	wa	PROPN
taxlaw-2843	161	64	,	,	PUNCT
taxlaw-2843	161	65	wv	wv	PROPN
taxlaw-2843	161	66	,	,	PUNCT
taxlaw-2843	161	67	wi	wi	PROPN
taxlaw-2843	161	68	,	,	PUNCT
taxlaw-2843	161	69	wy	wy	PROPN
taxlaw-2843	161	70	.	.	PROPN
taxlaw-2843	161	71	see	see	VERB
taxlaw-2843	161	72	a	a	DET
taxlaw-2843	161	73	50	50	NUM
taxlaw-2843	161	74	-	-	PUNCT
taxlaw-2843	161	75	state	state	NOUN
taxlaw-2843	161	76	survey	survey	NOUN
taxlaw-2843	161	77	of	of	ADP
taxlaw-2843	161	78	state	state	NOUN
taxlaw-2843	161	79	community	community	NOUN
taxlaw-2843	161	80	benefit	benefit	NOUN
taxlaw-2843	161	81	laws	law	NOUN
taxlaw-2843	161	82	through	through	ADP
taxlaw-2843	161	83	the	the	DET
taxlaw-2843	161	84	lens	lens	NOUN
taxlaw-2843	161	85	of	of	ADP
taxlaw-2843	161	86	the	the	DET
taxlaw-2843	161	87	aca	aca	PROPN
taxlaw-2843	161	88	,	,	PUNCT
taxlaw-2843	161	89	the	the	DET
taxlaw-2843	161	90	hilltop	hilltop	PROPN
taxlaw-2843	161	91	institute	institute	NOUN
taxlaw-2843	161	92	,	,	PUNCT
taxlaw-2843	161	93	http://www.hilltopinstitute.org/hcbp_cbl.cfm	http://www.hilltopinstitute.org/hcbp_cbl.cfm	PROPN
taxlaw-2843	162	1	[	[	X
taxlaw-2843	162	2	http://perma.cc/28p2-zy3x	http://perma.cc/28p2-zy3x	X
taxlaw-2843	162	3	]	]	X
taxlaw-2843	163	1	[	[	X
taxlaw-2843	163	2	hereinafter	hereinafter	NOUN
taxlaw-2843	163	3	“	"	PUNCT
taxlaw-2843	163	4	a	a	DET
taxlaw-2843	163	5	50	50	NUM
taxlaw-2843	163	6	state	state	NOUN
taxlaw-2843	163	7	survey	survey	NOUN
taxlaw-2843	163	8	”	"	PUNCT
taxlaw-2843	163	9	]	]	PUNCT
taxlaw-2843	163	10	.	.	PUNCT
taxlaw-2843	163	11	54	54	NUM
taxlaw-2843	163	12	wash	wash	NOUN
taxlaw-2843	163	13	.	.	PUNCT
taxlaw-2843	163	14	rev	rev	PROPN
taxlaw-2843	163	15	.	.	PROPN
taxlaw-2843	163	16	code	code	PROPN
taxlaw-2843	163	17	§	§	PROPN
taxlaw-2843	163	18	84.36.040	84.36.040	PROPN
taxlaw-2843	163	19	(	(	PUNCT
taxlaw-2843	163	20	west	west	NOUN
taxlaw-2843	163	21	2010	2010	NUM
taxlaw-2843	163	22	)	)	PUNCT
taxlaw-2843	163	23	;	;	PUNCT
taxlaw-2843	163	24	kan	kan	PROPN
taxlaw-2843	163	25	.	.	PROPN
taxlaw-2843	163	26	stat	stat	PROPN
taxlaw-2843	163	27	.	.	PUNCT
taxlaw-2843	164	1	ann	ann	PROPN
taxlaw-2843	164	2	.	.	PUNCT
taxlaw-2843	165	1	§	§	PROPN
taxlaw-2843	165	2	79	79	NUM
taxlaw-2843	165	3	-	-	PUNCT
taxlaw-2843	165	4	201b	201b	NUM
taxlaw-2843	165	5	(	(	PUNCT
taxlaw-2843	165	6	2015	2015	NUM
taxlaw-2843	165	7	)	)	PUNCT
taxlaw-2843	165	8	;	;	PUNCT
taxlaw-2843	165	9	n.y	n.y	PROPN
taxlaw-2843	165	10	.	.	PROPN
taxlaw-2843	165	11	real	real	ADJ
taxlaw-2843	165	12	prop	prop	NOUN
taxlaw-2843	165	13	.	.	PUNCT
taxlaw-2843	166	1	tax	tax	NOUN
taxlaw-2843	166	2	law	law	NOUN
taxlaw-2843	166	3	§	§	PROPN
taxlaw-2843	166	4	420	420	NUM
taxlaw-2843	166	5	-	-	PUNCT
taxlaw-2843	166	6	a.	a.	NOUN
taxlaw-2843	166	7	55	55	NUM
taxlaw-2843	166	8	ind	ind	NOUN
taxlaw-2843	166	9	.	.	PUNCT
taxlaw-2843	167	1	code	code	PROPN
taxlaw-2843	167	2	§	§	PROPN
taxlaw-2843	167	3	6	6	NUM
taxlaw-2843	167	4	-	-	SYM
taxlaw-2843	167	5	1.1	1.1	NUM
taxlaw-2843	167	6	-	-	PUNCT
taxlaw-2843	167	7	10	10	NUM
taxlaw-2843	167	8	-	-	SYM
taxlaw-2843	167	9	16	16	NUM
taxlaw-2843	167	10	(	(	PUNCT
taxlaw-2843	167	11	2016	2016	NUM
taxlaw-2843	167	12	)	)	PUNCT
taxlaw-2843	167	13	;	;	PUNCT
taxlaw-2843	167	14	colo	colo	PROPN
taxlaw-2843	167	15	.	.	PUNCT
taxlaw-2843	168	1	rev	rev	PROPN
taxlaw-2843	168	2	.	.	PROPN
taxlaw-2843	168	3	stat	stat	PROPN
taxlaw-2843	168	4	.	.	PUNCT
taxlaw-2843	169	1	§	§	PROPN
taxlaw-2843	169	2	39	39	NUM
taxlaw-2843	169	3	-	-	SYM
taxlaw-2843	169	4	3	3	NUM
taxlaw-2843	169	5	-	-	SYM
taxlaw-2843	169	6	108	108	NUM
taxlaw-2843	169	7	(	(	PUNCT
taxlaw-2843	169	8	2016	2016	NUM
taxlaw-2843	169	9	)	)	PUNCT
taxlaw-2843	169	10	.	.	PUNCT
taxlaw-2843	170	1	56	56	NUM
taxlaw-2843	170	2	nev	nev	PROPN
taxlaw-2843	170	3	.	.	PROPN
taxlaw-2843	170	4	rev	rev	PROPN
taxlaw-2843	170	5	.	.	PROPN
taxlaw-2843	170	6	stat	stat	PROPN
taxlaw-2843	170	7	.	.	PUNCT
taxlaw-2843	171	1	§	§	PROPN
taxlaw-2843	171	2	361.083	361.083	NUM
taxlaw-2843	171	3	(	(	PUNCT
taxlaw-2843	171	4	2010	2010	NUM
taxlaw-2843	171	5	)	)	PUNCT
taxlaw-2843	171	6	(	(	PUNCT
taxlaw-2843	171	7	exempts	exempt	VERB
taxlaw-2843	171	8	real	real	ADJ
taxlaw-2843	171	9	property	property	NOUN
taxlaw-2843	171	10	owned	own	VERB
taxlaw-2843	171	11	by	by	ADP
taxlaw-2843	171	12	a	a	DET
taxlaw-2843	171	13	nonprofit	nonprofit	ADJ
taxlaw-2843	171	14	hospital	hospital	NOUN
taxlaw-2843	171	15	that	that	PRON
taxlaw-2843	171	16	treats	treat	VERB
taxlaw-2843	171	17	orphans	orphan	NOUN
taxlaw-2843	171	18	or	or	CCONJ
taxlaw-2843	171	19	the	the	DET
taxlaw-2843	171	20	indigent	indigent	ADJ
taxlaw-2843	171	21	)	)	PUNCT
taxlaw-2843	171	22	.	.	PUNCT
taxlaw-2843	172	1	57	57	NUM
taxlaw-2843	172	2	nev	nev	PROPN
taxlaw-2843	172	3	.	.	PROPN
taxlaw-2843	172	4	rev	rev	PROPN
taxlaw-2843	172	5	.	.	PROPN
taxlaw-2843	172	6	stat	stat	PROPN
taxlaw-2843	172	7	.	.	PUNCT
taxlaw-2843	173	1	§	§	PROPN
taxlaw-2843	173	2	361.140	361.140	NUM
taxlaw-2843	173	3	(	(	PUNCT
taxlaw-2843	173	4	2010	2010	NUM
taxlaw-2843	173	5	)	)	PUNCT
taxlaw-2843	173	6	(	(	PUNCT
taxlaw-2843	173	7	exempts	exempt	VERB
taxlaw-2843	173	8	all	all	DET
taxlaw-2843	173	9	property	property	NOUN
taxlaw-2843	173	10	owned	own	VERB
taxlaw-2843	173	11	by	by	ADP
taxlaw-2843	173	12	a	a	DET
taxlaw-2843	173	13	nonprofit	nonprofit	ADJ
taxlaw-2843	173	14	public	public	ADJ
taxlaw-2843	173	15	charity	charity	NOUN
taxlaw-2843	173	16	and	and	CCONJ
taxlaw-2843	173	17	used	use	VERB
taxlaw-2843	173	18	for	for	ADP
taxlaw-2843	173	19	the	the	DET
taxlaw-2843	173	20	charity	charity	NOUN
taxlaw-2843	173	21	’s	’s	PART
taxlaw-2843	173	22	purpose	purpose	NOUN
taxlaw-2843	173	23	)	)	PUNCT
taxlaw-2843	173	24	.	.	PUNCT
taxlaw-2843	174	1	2017	2017	NUM
taxlaw-2843	174	2	]	]	PUNCT
taxlaw-2843	174	3	property	property	NOUN
taxlaw-2843	174	4	tax	tax	NOUN
taxlaw-2843	174	5	exemptions	exemption	NOUN
taxlaw-2843	174	6	for	for	ADP
taxlaw-2843	174	7	hospitals	hospital	NOUN
taxlaw-2843	174	8	121	121	NUM
taxlaw-2843	174	9	exempts	exempt	VERB
taxlaw-2843	174	10	all	all	DET
taxlaw-2843	174	11	property	property	NOUN
taxlaw-2843	174	12	used	use	VERB
taxlaw-2843	174	13	for	for	ADP
taxlaw-2843	174	14	hospital	hospital	NOUN
taxlaw-2843	174	15	purposes	purpose	NOUN
taxlaw-2843	174	16	,	,	PUNCT
taxlaw-2843	174	17	but	but	CCONJ
taxlaw-2843	174	18	only	only	ADV
taxlaw-2843	174	19	up	up	ADP
taxlaw-2843	174	20	to	to	ADP
taxlaw-2843	174	21	an	an	DET
taxlaw-2843	174	22	amount	amount	NOUN
taxlaw-2843	174	23	of	of	ADP
taxlaw-2843	174	24	$	$	SYM
taxlaw-2843	174	25	75,000.58	75,000.58	NOUN
taxlaw-2843	174	26	beyond	beyond	ADP
taxlaw-2843	174	27	that	that	PRON
taxlaw-2843	174	28	,	,	PUNCT
taxlaw-2843	174	29	hospitals	hospital	NOUN
taxlaw-2843	174	30	must	must	AUX
taxlaw-2843	174	31	rely	rely	VERB
taxlaw-2843	174	32	on	on	ADP
taxlaw-2843	174	33	a	a	DET
taxlaw-2843	174	34	more	more	ADV
taxlaw-2843	174	35	general	general	ADJ
taxlaw-2843	174	36	statute.59	statute.59	VERB
taxlaw-2843	174	37	the	the	DET
taxlaw-2843	174	38	other	other	ADJ
taxlaw-2843	174	39	eighteen	eighteen	NUM
taxlaw-2843	174	40	states	state	NOUN
taxlaw-2843	174	41	do	do	AUX
taxlaw-2843	174	42	not	not	PART
taxlaw-2843	174	43	have	have	VERB
taxlaw-2843	174	44	a	a	DET
taxlaw-2843	174	45	property	property	NOUN
taxlaw-2843	174	46	tax	tax	NOUN
taxlaw-2843	174	47	exemption	exemption	NOUN
taxlaw-2843	174	48	that	that	PRON
taxlaw-2843	174	49	applies	apply	VERB
taxlaw-2843	174	50	specifically	specifically	ADV
taxlaw-2843	174	51	to	to	ADP
taxlaw-2843	174	52	hospitals	hospital	NOUN
taxlaw-2843	174	53	.	.	PUNCT
taxlaw-2843	175	1	in	in	ADP
taxlaw-2843	175	2	each	each	PRON
taxlaw-2843	175	3	of	of	ADP
taxlaw-2843	175	4	these	these	DET
taxlaw-2843	175	5	states	state	NOUN
taxlaw-2843	175	6	,	,	PUNCT
taxlaw-2843	175	7	hospitals	hospital	NOUN
taxlaw-2843	175	8	must	must	AUX
taxlaw-2843	175	9	rely	rely	VERB
taxlaw-2843	175	10	on	on	ADP
taxlaw-2843	175	11	a	a	DET
taxlaw-2843	175	12	statute	statute	NOUN
taxlaw-2843	175	13	that	that	PRON
taxlaw-2843	175	14	exempts	exempt	VERB
taxlaw-2843	175	15	charitable	charitable	ADJ
taxlaw-2843	175	16	institutions	institution	NOUN
taxlaw-2843	175	17	in	in	ADP
taxlaw-2843	175	18	general.60	general.60	PROPN
taxlaw-2843	175	19	usually	usually	ADV
taxlaw-2843	175	20	,	,	PUNCT
taxlaw-2843	175	21	these	these	DET
taxlaw-2843	175	22	provisions	provision	NOUN
taxlaw-2843	175	23	require	require	VERB
taxlaw-2843	175	24	that	that	SCONJ
taxlaw-2843	175	25	the	the	DET
taxlaw-2843	175	26	property	property	NOUN
taxlaw-2843	175	27	in	in	ADP
taxlaw-2843	175	28	question	question	NOUN
taxlaw-2843	175	29	be	be	AUX
taxlaw-2843	175	30	used	use	VERB
taxlaw-2843	175	31	and	and	CCONJ
taxlaw-2843	175	32	the	the	DET
taxlaw-2843	175	33	organization	organization	NOUN
taxlaw-2843	175	34	owning	own	VERB
taxlaw-2843	175	35	it	it	PRON
taxlaw-2843	175	36	be	be	AUX
taxlaw-2843	175	37	organized	organize	VERB
taxlaw-2843	175	38	exclusively	exclusively	ADV
taxlaw-2843	175	39	or	or	CCONJ
taxlaw-2843	175	40	primarily	primarily	ADV
taxlaw-2843	175	41	for	for	ADP
taxlaw-2843	175	42	charitable	charitable	ADJ
taxlaw-2843	175	43	purposes.61	purposes.61	NOUN
taxlaw-2843	175	44	most	most	ADJ
taxlaw-2843	175	45	of	of	ADP
taxlaw-2843	175	46	these	these	DET
taxlaw-2843	175	47	states	state	NOUN
taxlaw-2843	175	48	apply	apply	VERB
taxlaw-2843	175	49	a	a	DET
taxlaw-2843	175	50	test	test	NOUN
taxlaw-2843	175	51	similar	similar	ADJ
taxlaw-2843	175	52	to	to	ADP
taxlaw-2843	175	53	the	the	DET
taxlaw-2843	175	54	federal	federal	ADJ
taxlaw-2843	175	55	charity	charity	NOUN
taxlaw-2843	175	56	-	-	PUNCT
taxlaw-2843	175	57	care	care	NOUN
taxlaw-2843	175	58	standard.62	standard.62	NOUN
taxlaw-2843	175	59	some	some	DET
taxlaw-2843	175	60	states	state	NOUN
taxlaw-2843	175	61	in	in	ADP
taxlaw-2843	175	62	this	this	DET
taxlaw-2843	175	63	category	category	NOUN
taxlaw-2843	175	64	also	also	ADV
taxlaw-2843	175	65	impose	impose	VERB
taxlaw-2843	175	66	additional	additional	ADJ
taxlaw-2843	175	67	restrictions	restriction	NOUN
taxlaw-2843	175	68	.	.	PUNCT
taxlaw-2843	176	1	iowa	iowa	PROPN
taxlaw-2843	176	2	,	,	PUNCT
taxlaw-2843	176	3	for	for	ADP
taxlaw-2843	176	4	example	example	NOUN
taxlaw-2843	176	5	,	,	PUNCT
taxlaw-2843	176	6	only	only	ADV
taxlaw-2843	176	7	allows	allow	VERB
taxlaw-2843	176	8	an	an	DET
taxlaw-2843	176	9	exemption	exemption	NOUN
taxlaw-2843	176	10	for	for	ADP
taxlaw-2843	176	11	a	a	DET
taxlaw-2843	176	12	maximum	maximum	NOUN
taxlaw-2843	176	13	of	of	ADP
taxlaw-2843	176	14	320	320	NUM
taxlaw-2843	176	15	acres	acre	NOUN
taxlaw-2843	176	16	of	of	ADP
taxlaw-2843	176	17	real	real	ADJ
taxlaw-2843	176	18	property	property	NOUN
taxlaw-2843	176	19	held	hold	VERB
taxlaw-2843	176	20	by	by	ADP
taxlaw-2843	176	21	charitable	charitable	ADJ
taxlaw-2843	176	22	institutions	institution	NOUN
taxlaw-2843	176	23	and	and	CCONJ
taxlaw-2843	176	24	used	use	VERB
taxlaw-2843	176	25	for	for	ADP
taxlaw-2843	176	26	tax	tax	NOUN
taxlaw-2843	176	27	-	-	PUNCT
taxlaw-2843	176	28	exempt	exempt	ADJ
taxlaw-2843	176	29	purposes.63	purposes.63	AUX
taxlaw-2843	176	30	a	a	DET
taxlaw-2843	176	31	majority	majority	NOUN
taxlaw-2843	176	32	of	of	ADP
taxlaw-2843	176	33	states	state	NOUN
taxlaw-2843	176	34	have	have	AUX
taxlaw-2843	176	35	adopted	adopt	VERB
taxlaw-2843	176	36	some	some	DET
taxlaw-2843	176	37	measure	measure	NOUN
taxlaw-2843	176	38	of	of	ADP
taxlaw-2843	176	39	community	community	NOUN
taxlaw-2843	176	40	benefit	benefit	NOUN
taxlaw-2843	176	41	as	as	ADP
taxlaw-2843	176	42	a	a	DET
taxlaw-2843	176	43	requirement	requirement	NOUN
taxlaw-2843	176	44	for	for	ADP
taxlaw-2843	176	45	property	property	NOUN
taxlaw-2843	176	46	tax	tax	NOUN
taxlaw-2843	176	47	exemption	exemption	NOUN
taxlaw-2843	176	48	.	.	PUNCT
taxlaw-2843	177	1	in	in	ADP
taxlaw-2843	177	2	one	one	NUM
taxlaw-2843	177	3	way	way	NOUN
taxlaw-2843	177	4	or	or	CCONJ
taxlaw-2843	177	5	another	another	PRON
taxlaw-2843	177	6	,	,	PUNCT
taxlaw-2843	177	7	twenty	twenty	NUM
taxlaw-2843	177	8	-	-	PUNCT
taxlaw-2843	177	9	nine	nine	NUM
taxlaw-2843	177	10	states	state	NOUN
taxlaw-2843	177	11	require	require	VERB
taxlaw-2843	177	12	hospitals	hospital	NOUN
taxlaw-2843	177	13	to	to	PART
taxlaw-2843	177	14	qualify	qualify	VERB
taxlaw-2843	177	15	as	as	ADP
taxlaw-2843	177	16	tax	tax	NOUN
taxlaw-2843	177	17	-	-	PUNCT
taxlaw-2843	177	18	exempt	exempt	ADJ
taxlaw-2843	177	19	organizations	organization	NOUN
taxlaw-2843	177	20	under	under	ADP
taxlaw-2843	177	21	i.r.c	i.r.c	NOUN
taxlaw-2843	177	22	.	.	PUNCT
taxlaw-2843	178	1	§	§	PROPN
taxlaw-2843	178	2	501(c)(3	501(c)(3	NOUN
taxlaw-2843	178	3	)	)	PUNCT
taxlaw-2843	178	4	to	to	PART
taxlaw-2843	178	5	be	be	AUX
taxlaw-2843	178	6	eligible	eligible	ADJ
taxlaw-2843	178	7	for	for	ADP
taxlaw-2843	178	8	exemption	exemption	NOUN
taxlaw-2843	178	9	from	from	ADP
taxlaw-2843	178	10	property	property	NOUN
taxlaw-2843	178	11	taxes.64	taxes.64	NOUN
taxlaw-2843	178	12	eighteen	eighteen	NUM
taxlaw-2843	178	13	states	state	NOUN
taxlaw-2843	178	14	impose	impose	VERB
taxlaw-2843	178	15	an	an	DET
taxlaw-2843	178	16	independent	independent	ADJ
taxlaw-2843	178	17	community	community	NOUN
taxlaw-2843	178	18	benefit	benefit	NOUN
taxlaw-2843	178	19	requirement	requirement	NOUN
taxlaw-2843	178	20	on	on	ADP
taxlaw-2843	178	21	hospitals	hospital	NOUN
taxlaw-2843	178	22	seeking	seek	VERB
taxlaw-2843	178	23	exemption	exemption	NOUN
taxlaw-2843	178	24	from	from	ADP
taxlaw-2843	178	25	property	property	NOUN
taxlaw-2843	178	26	taxes.65	taxes.65	PROPN
taxlaw-2843	178	27	these	these	PRON
taxlaw-2843	178	28	often	often	ADV
taxlaw-2843	178	29	deviate	deviate	VERB
taxlaw-2843	178	30	significantly	significantly	ADV
taxlaw-2843	178	31	from	from	ADP
taxlaw-2843	178	32	the	the	DET
taxlaw-2843	178	33	federal	federal	ADJ
taxlaw-2843	178	34	standard	standard	NOUN
taxlaw-2843	178	35	.	.	PUNCT
taxlaw-2843	179	1	for	for	ADP
taxlaw-2843	179	2	example	example	NOUN
taxlaw-2843	179	3	,	,	PUNCT
taxlaw-2843	179	4	california	california	PROPN
taxlaw-2843	179	5	accepts	accept	VERB
taxlaw-2843	179	6	a	a	DET
taxlaw-2843	179	7	wide	wide	ADJ
taxlaw-2843	179	8	variety	variety	NOUN
taxlaw-2843	179	9	of	of	ADP
taxlaw-2843	179	10	activities	activity	NOUN
taxlaw-2843	179	11	as	as	ADP
taxlaw-2843	179	12	evidence	evidence	NOUN
taxlaw-2843	179	13	of	of	ADP
taxlaw-2843	179	14	community	community	NOUN
taxlaw-2843	179	15	benefit	benefit	NOUN
taxlaw-2843	179	16	,	,	PUNCT
taxlaw-2843	179	17	including	include	VERB
taxlaw-2843	179	18	educational	educational	ADJ
taxlaw-2843	179	19	programs	program	NOUN
taxlaw-2843	179	20	,	,	PUNCT
taxlaw-2843	179	21	child	child	NOUN
taxlaw-2843	179	22	care	care	NOUN
taxlaw-2843	179	23	programs	program	NOUN
taxlaw-2843	179	24	,	,	PUNCT
taxlaw-2843	179	25	and	and	CCONJ
taxlaw-2843	179	26	the	the	DET
taxlaw-2843	179	27	sponsorship	sponsorship	NOUN
taxlaw-2843	179	28	of	of	ADP
taxlaw-2843	179	29	charitable	charitable	ADJ
taxlaw-2843	179	30	activities	activity	NOUN
taxlaw-2843	179	31	that	that	PRON
taxlaw-2843	179	32	promote	promote	VERB
taxlaw-2843	179	33	health	health	NOUN
taxlaw-2843	179	34	in	in	ADP
taxlaw-2843	179	35	some	some	DET
taxlaw-2843	179	36	way	way	NOUN
taxlaw-2843	179	37	,	,	PUNCT
taxlaw-2843	179	38	like	like	ADP
taxlaw-2843	179	39	food	food	NOUN
taxlaw-2843	179	40	drives.66	drives.66	NOUN
taxlaw-2843	179	41	florida	florida	PROPN
taxlaw-2843	179	42	,	,	PUNCT
taxlaw-2843	179	43	by	by	ADP
taxlaw-2843	179	44	contrast	contrast	NOUN
taxlaw-2843	179	45	,	,	PUNCT
taxlaw-2843	179	46	conditions	condition	VERB
taxlaw-2843	179	47	property	property	NOUN
taxlaw-2843	179	48	tax	tax	NOUN
taxlaw-2843	179	49	exemption	exemption	NOUN
taxlaw-2843	179	50	on	on	ADP
taxlaw-2843	179	51	qualification	qualification	NOUN
taxlaw-2843	179	52	under	under	ADP
taxlaw-2843	179	53	i.r.c	i.r.c	NOUN
taxlaw-2843	179	54	.	.	PUNCT
taxlaw-2843	180	1	§	§	PROPN
taxlaw-2843	180	2	501(c)(3	501(c)(3	NUM
taxlaw-2843	180	3	)	)	PUNCT
taxlaw-2843	180	4	,	,	PUNCT
taxlaw-2843	180	5	but	but	CCONJ
taxlaw-2843	180	6	also	also	ADV
taxlaw-2843	180	7	requires	require	VERB
taxlaw-2843	180	8	all	all	DET
taxlaw-2843	180	9	nonprofit	nonprofit	ADJ
taxlaw-2843	180	10	hospitals	hospital	NOUN
taxlaw-2843	180	11	to	to	PART
taxlaw-2843	180	12	provide	provide	VERB
taxlaw-2843	180	13	a	a	DET
taxlaw-2843	180	14	separate	separate	ADJ
taxlaw-2843	180	15	,	,	PUNCT
taxlaw-2843	180	16	state	state	NOUN
taxlaw-2843	180	17	-	-	PUNCT
taxlaw-2843	180	18	level	level	NOUN
taxlaw-2843	180	19	community	community	NOUN
taxlaw-2843	180	20	benefit	benefit	NOUN
taxlaw-2843	180	21	,	,	PUNCT
taxlaw-2843	180	22	which	which	PRON
taxlaw-2843	180	23	is	be	AUX
taxlaw-2843	180	24	defined	define	VERB
taxlaw-2843	180	25	solely	solely	ADV
taxlaw-2843	180	26	as	as	ADP
taxlaw-2843	180	27	the	the	DET
taxlaw-2843	180	28	provision	provision	NOUN
taxlaw-2843	180	29	of	of	ADP
taxlaw-2843	180	30	charity	charity	NOUN
taxlaw-2843	180	31	care	care	NOUN
taxlaw-2843	180	32	and	and	CCONJ
taxlaw-2843	180	33	participation	participation	NOUN
taxlaw-2843	180	34	in	in	ADP
taxlaw-2843	180	35	the	the	DET
taxlaw-2843	180	36	medicaid	medicaid	PROPN
taxlaw-2843	180	37	program.67	program.67	PROPN
taxlaw-2843	180	38	to	to	PART
taxlaw-2843	180	39	summarize	summarize	VERB
taxlaw-2843	180	40	,	,	PUNCT
taxlaw-2843	180	41	state	state	NOUN
taxlaw-2843	180	42	standards	standard	NOUN
taxlaw-2843	180	43	vary	vary	VERB
taxlaw-2843	180	44	considerably	considerably	ADV
taxlaw-2843	180	45	.	.	PUNCT
taxlaw-2843	181	1	some	some	DET
taxlaw-2843	181	2	states	state	NOUN
taxlaw-2843	181	3	generally	generally	ADV
taxlaw-2843	181	4	exempt	exempt	ADJ
taxlaw-2843	181	5	hospitals	hospital	NOUN
taxlaw-2843	181	6	from	from	ADP
taxlaw-2843	181	7	property	property	NOUN
taxlaw-2843	181	8	taxes	taxis	NOUN
taxlaw-2843	181	9	as	as	ADV
taxlaw-2843	181	10	long	long	ADV
taxlaw-2843	181	11	as	as	SCONJ
taxlaw-2843	181	12	the	the	DET
taxlaw-2843	181	13	hospital	hospital	NOUN
taxlaw-2843	181	14	operates	operate	VERB
taxlaw-2843	181	15	on	on	ADP
taxlaw-2843	181	16	a	a	DET
taxlaw-2843	181	17	nonprofit	nonprofit	ADJ
taxlaw-2843	181	18	basis	basis	NOUN
taxlaw-2843	181	19	and	and	CCONJ
taxlaw-2843	181	20	works	work	VERB
taxlaw-2843	181	21	primarily	primarily	ADV
taxlaw-2843	181	22	to	to	PART
taxlaw-2843	181	23	benefit	benefit	VERB
taxlaw-2843	181	24	the	the	DET
taxlaw-2843	181	25	community	community	NOUN
taxlaw-2843	181	26	,	,	PUNCT
taxlaw-2843	181	27	much	much	ADV
taxlaw-2843	181	28	like	like	ADP
taxlaw-2843	181	29	the	the	DET
taxlaw-2843	181	30	current	current	ADJ
taxlaw-2843	181	31	federal	federal	ADJ
taxlaw-2843	181	32	standard	standard	NOUN
taxlaw-2843	181	33	.	.	PUNCT
taxlaw-2843	182	1	others	other	NOUN
taxlaw-2843	182	2	have	have	VERB
taxlaw-2843	182	3	narrower	narrow	ADJ
taxlaw-2843	182	4	requirements	requirement	NOUN
taxlaw-2843	182	5	and	and	CCONJ
taxlaw-2843	182	6	hew	hew	VERB
taxlaw-2843	182	7	more	more	ADV
taxlaw-2843	182	8	closely	closely	ADV
taxlaw-2843	182	9	to	to	ADP
taxlaw-2843	182	10	the	the	DET
taxlaw-2843	182	11	old	old	ADJ
taxlaw-2843	182	12	federal	federal	ADJ
taxlaw-2843	182	13	charity	charity	PROPN
taxlaw-2843	182	14	care	care	PROPN
taxlaw-2843	182	15	standard	standard	PROPN
taxlaw-2843	182	16	.	.	PUNCT
taxlaw-2843	182	17	iii	iii	PROPN
taxlaw-2843	182	18	.	.	PUNCT
taxlaw-2843	183	1	the	the	DET
taxlaw-2843	183	2	problem	problem	NOUN
taxlaw-2843	183	3	a.	a.	NOUN
taxlaw-2843	183	4	challenges	challenge	NOUN
taxlaw-2843	183	5	facing	face	VERB
taxlaw-2843	183	6	modern	modern	ADJ
taxlaw-2843	183	7	nonprofit	nonprofit	ADJ
taxlaw-2843	183	8	hospitals	hospital	NOUN
taxlaw-2843	183	9	1	1	NUM
taxlaw-2843	183	10	.	.	PUNCT
taxlaw-2843	184	1	hospitals	hospital	NOUN
taxlaw-2843	184	2	face	face	VERB
taxlaw-2843	184	3	thin	thin	ADJ
taxlaw-2843	184	4	profit	profit	NOUN
taxlaw-2843	184	5	margins	margin	NOUN
taxlaw-2843	184	6	and	and	CCONJ
taxlaw-2843	184	7	struggle	struggle	VERB
taxlaw-2843	184	8	to	to	PART
taxlaw-2843	184	9	continue	continue	VERB
taxlaw-2843	184	10	operations	operation	NOUN
taxlaw-2843	184	11	many	many	ADJ
taxlaw-2843	184	12	nonprofit	nonprofit	ADJ
taxlaw-2843	184	13	hospitals	hospital	NOUN
taxlaw-2843	184	14	face	face	VERB
taxlaw-2843	184	15	difficult	difficult	ADJ
taxlaw-2843	184	16	financial	financial	ADJ
taxlaw-2843	184	17	situations	situation	NOUN
taxlaw-2843	184	18	.	.	PUNCT
taxlaw-2843	185	1	as	as	ADP
taxlaw-2843	185	2	a	a	DET
taxlaw-2843	185	3	result	result	NOUN
taxlaw-2843	185	4	,	,	PUNCT
taxlaw-2843	185	5	many	many	ADJ
taxlaw-2843	185	6	hospitals	hospital	NOUN
taxlaw-2843	185	7	choose	choose	VERB
taxlaw-2843	185	8	to	to	PART
taxlaw-2843	185	9	merge	merge	VERB
taxlaw-2843	185	10	into	into	ADP
taxlaw-2843	185	11	ever	ever	ADV
taxlaw-2843	185	12	-	-	PUNCT
taxlaw-2843	185	13	growing	grow	VERB
taxlaw-2843	185	14	hospital	hospital	NOUN
taxlaw-2843	185	15	systems	system	NOUN
taxlaw-2843	185	16	or	or	CCONJ
taxlaw-2843	185	17	to	to	PART
taxlaw-2843	185	18	eschew	eschew	VERB
taxlaw-2843	185	19	tax	tax	NOUN
taxlaw-2843	185	20	-	-	PUNCT
taxlaw-2843	185	21	exempt	exempt	ADJ
taxlaw-2843	185	22	58	58	NUM
taxlaw-2843	185	23	ala	ala	NOUN
taxlaw-2843	185	24	.	.	PUNCT
taxlaw-2843	186	1	code	code	PROPN
taxlaw-2843	186	2	§	§	PROPN
taxlaw-2843	186	3	40	40	NUM
taxlaw-2843	186	4	-	-	SYM
taxlaw-2843	186	5	9	9	NUM
taxlaw-2843	186	6	-	-	SYM
taxlaw-2843	186	7	1(2	1(2	NUM
taxlaw-2843	186	8	)	)	PUNCT
taxlaw-2843	186	9	(	(	PUNCT
taxlaw-2843	186	10	2016	2016	NUM
taxlaw-2843	186	11	)	)	PUNCT
taxlaw-2843	186	12	(	(	PUNCT
taxlaw-2843	186	13	exempts	exempt	VERB
taxlaw-2843	186	14	property	property	NOUN
taxlaw-2843	186	15	used	use	VERB
taxlaw-2843	186	16	for	for	ADP
taxlaw-2843	186	17	“	"	PUNCT
taxlaw-2843	186	18	hospital	hospital	NOUN
taxlaw-2843	186	19	purposes	purpose	NOUN
taxlaw-2843	186	20	”	"	PUNCT
taxlaw-2843	186	21	up	up	ADP
taxlaw-2843	186	22	to	to	PART
taxlaw-2843	186	23	$	$	SYM
taxlaw-2843	186	24	75,000	75,000	NUM
taxlaw-2843	186	25	)	)	PUNCT
taxlaw-2843	186	26	.	.	PUNCT
taxlaw-2843	187	1	59	59	NUM
taxlaw-2843	187	2	ala	ala	PROPN
taxlaw-2843	187	3	.	.	PUNCT
taxlaw-2843	187	4	code	code	PROPN
taxlaw-2843	187	5	§	§	PROPN
taxlaw-2843	187	6	40	40	NUM
taxlaw-2843	187	7	-	-	SYM
taxlaw-2843	187	8	9	9	NUM
taxlaw-2843	187	9	-	-	PUNCT
taxlaw-2843	187	10	1(1	1(1	NUM
taxlaw-2843	187	11	)	)	PUNCT
taxlaw-2843	187	12	(	(	PUNCT
taxlaw-2843	187	13	1975	1975	NUM
taxlaw-2843	187	14	)	)	PUNCT
taxlaw-2843	187	15	(	(	PUNCT
taxlaw-2843	187	16	exempts	exempt	VERB
taxlaw-2843	187	17	all	all	DET
taxlaw-2843	187	18	property	property	NOUN
taxlaw-2843	187	19	used	use	VERB
taxlaw-2843	187	20	“	"	PUNCT
taxlaw-2843	187	21	for	for	ADP
taxlaw-2843	187	22	purposes	purpose	NOUN
taxlaw-2843	187	23	purely	purely	ADV
taxlaw-2843	187	24	charitable	charitable	ADJ
taxlaw-2843	187	25	”	"	PUNCT
taxlaw-2843	187	26	)	)	PUNCT
taxlaw-2843	187	27	.	.	PUNCT
taxlaw-2843	188	1	60	60	NUM
taxlaw-2843	188	2	states	state	NOUN
taxlaw-2843	188	3	:	:	PUNCT
taxlaw-2843	188	4	ar	ar	NOUN
taxlaw-2843	188	5	,	,	PUNCT
taxlaw-2843	188	6	de	de	PROPN
taxlaw-2843	188	7	,	,	PUNCT
taxlaw-2843	188	8	ia	ia	PROPN
taxlaw-2843	188	9	,	,	PUNCT
taxlaw-2843	188	10	ky	ky	PROPN
taxlaw-2843	188	11	,	,	PUNCT
taxlaw-2843	188	12	la	la	PROPN
taxlaw-2843	188	13	,	,	PUNCT
taxlaw-2843	188	14	me	i	PRON
taxlaw-2843	188	15	,	,	PUNCT
taxlaw-2843	188	16	ma	ma	PROPN
taxlaw-2843	188	17	,	,	PUNCT
taxlaw-2843	188	18	mi	mi	PROPN
taxlaw-2843	188	19	,	,	PUNCT
taxlaw-2843	188	20	mn	mn	PROPN
taxlaw-2843	188	21	,	,	PUNCT
taxlaw-2843	188	22	mo	mo	PROPN
taxlaw-2843	188	23	,	,	PUNCT
taxlaw-2843	188	24	ne	ne	PROPN
taxlaw-2843	188	25	,	,	PUNCT
taxlaw-2843	188	26	nh	nh	PROPN
taxlaw-2843	188	27	,	,	PUNCT
taxlaw-2843	188	28	nm	nm	PROPN
taxlaw-2843	188	29	,	,	PUNCT
taxlaw-2843	188	30	oh	oh	INTJ
taxlaw-2843	188	31	,	,	PUNCT
taxlaw-2843	188	32	or	or	CCONJ
taxlaw-2843	188	33	,	,	PUNCT
taxlaw-2843	188	34	pa	pa	PROPN
taxlaw-2843	188	35	,	,	PUNCT
taxlaw-2843	188	36	tn	tn	PROPN
taxlaw-2843	188	37	,	,	PUNCT
taxlaw-2843	188	38	vt	vt	PROPN
taxlaw-2843	188	39	.	.	PROPN
taxlaw-2843	188	40	see	see	VERB
taxlaw-2843	188	41	a	a	DET
taxlaw-2843	188	42	50	50	NUM
taxlaw-2843	188	43	-	-	PUNCT
taxlaw-2843	188	44	state	state	NOUN
taxlaw-2843	188	45	survey	survey	NOUN
taxlaw-2843	188	46	,	,	PUNCT
taxlaw-2843	188	47	supra	supra	PROPN
taxlaw-2843	188	48	note	note	NOUN
taxlaw-2843	188	49	53	53	NUM
taxlaw-2843	188	50	.	.	NOUN
taxlaw-2843	188	51	61	61	NUM
taxlaw-2843	188	52	see	see	VERB
taxlaw-2843	188	53	a	a	DET
taxlaw-2843	188	54	50	50	NUM
taxlaw-2843	188	55	-	-	PUNCT
taxlaw-2843	188	56	state	state	NOUN
taxlaw-2843	188	57	survey	survey	NOUN
taxlaw-2843	188	58	,	,	PUNCT
taxlaw-2843	188	59	supra	supra	PROPN
taxlaw-2843	188	60	note	note	NOUN
taxlaw-2843	188	61	53	53	NUM
taxlaw-2843	188	62	.	.	PUNCT
taxlaw-2843	189	1	62	62	NUM
taxlaw-2843	189	2	see	see	NOUN
taxlaw-2843	189	3	rev	rev	PROPN
taxlaw-2843	189	4	.	.	PROPN
taxlaw-2843	189	5	rul	rul	PROPN
taxlaw-2843	189	6	.	.	PUNCT
taxlaw-2843	190	1	56	56	NUM
taxlaw-2843	190	2	-	-	SYM
taxlaw-2843	190	3	185	185	NUM
taxlaw-2843	190	4	,	,	PUNCT
taxlaw-2843	190	5	1956	1956	NUM
taxlaw-2843	190	6	-	-	SYM
taxlaw-2843	190	7	1	1	NUM
taxlaw-2843	190	8	c.b	c.b	PROPN
taxlaw-2843	190	9	.	.	PROPN
taxlaw-2843	191	1	202	202	NUM
taxlaw-2843	191	2	.	.	NUM
taxlaw-2843	192	1	63	63	NUM
taxlaw-2843	192	2	iowa	iowa	PROPN
taxlaw-2843	192	3	code	code	PROPN
taxlaw-2843	192	4	§	§	PROPN
taxlaw-2843	192	5	427.1(8)(a	427.1(8)(a	NUM
taxlaw-2843	192	6	)	)	PUNCT
taxlaw-2843	192	7	(	(	PUNCT
taxlaw-2843	192	8	2016	2016	NUM
taxlaw-2843	192	9	)	)	PUNCT
taxlaw-2843	192	10	.	.	PUNCT
taxlaw-2843	193	1	64	64	NUM
taxlaw-2843	193	2	see	see	VERB
taxlaw-2843	193	3	a	a	DET
taxlaw-2843	193	4	50	50	NUM
taxlaw-2843	193	5	-	-	PUNCT
taxlaw-2843	193	6	state	state	NOUN
taxlaw-2843	193	7	survey	survey	NOUN
taxlaw-2843	193	8	,	,	PUNCT
taxlaw-2843	193	9	supra	supra	PROPN
taxlaw-2843	193	10	note	note	NOUN
taxlaw-2843	193	11	53	53	NUM
taxlaw-2843	193	12	.	.	PUNCT
taxlaw-2843	194	1	65	65	NUM
taxlaw-2843	194	2	somerville	somerville	PROPN
taxlaw-2843	194	3	et	et	PROPN
taxlaw-2843	194	4	al	al	PROPN
taxlaw-2843	194	5	.	.	PROPN
taxlaw-2843	194	6	,	,	PUNCT
taxlaw-2843	194	7	supra	supra	PROPN
taxlaw-2843	194	8	note	note	NOUN
taxlaw-2843	194	9	9	9	NUM
taxlaw-2843	194	10	at	at	ADP
taxlaw-2843	194	11	4	4	NUM
taxlaw-2843	194	12	.	.	PUNCT
taxlaw-2843	194	13	66	66	NUM
taxlaw-2843	194	14	cal	cal	NOUN
taxlaw-2843	194	15	.	.	PUNCT
taxlaw-2843	195	1	health	health	PROPN
taxlaw-2843	195	2	&	&	CCONJ
taxlaw-2843	195	3	safety	safety	PROPN
taxlaw-2843	195	4	code	code	PROPN
taxlaw-2843	195	5	§	§	PROPN
taxlaw-2843	195	6	127345(c	127345(c	NUM
taxlaw-2843	195	7	)	)	PUNCT
taxlaw-2843	195	8	(	(	PUNCT
taxlaw-2843	195	9	west	west	NOUN
taxlaw-2843	195	10	1996	1996	NUM
taxlaw-2843	195	11	)	)	PUNCT
taxlaw-2843	195	12	.	.	PUNCT
taxlaw-2843	196	1	67	67	NUM
taxlaw-2843	196	2	fla	fla	PROPN
taxlaw-2843	196	3	.	.	PUNCT
taxlaw-2843	196	4	stat	stat	PROPN
taxlaw-2843	196	5	.	.	PUNCT
taxlaw-2843	197	1	§	§	PROPN
taxlaw-2843	197	2	617.2002	617.2002	NUM
taxlaw-2843	197	3	(	(	PUNCT
taxlaw-2843	197	4	1990	1990	NUM
taxlaw-2843	197	5	)	)	PUNCT
taxlaw-2843	197	6	.	.	PUNCT
taxlaw-2843	198	1	122	122	NUM
taxlaw-2843	198	2	columbia	columbia	PROPN
taxlaw-2843	198	3	journal	journal	PROPN
taxlaw-2843	198	4	of	of	ADP
taxlaw-2843	198	5	tax	tax	NOUN
taxlaw-2843	198	6	law	law	NOUN
taxlaw-2843	198	7	[	[	X
taxlaw-2843	198	8	vol.8:113	vol.8:113	PROPN
taxlaw-2843	198	9	status	status	NOUN
taxlaw-2843	198	10	altogether	altogether	ADV
taxlaw-2843	198	11	and	and	CCONJ
taxlaw-2843	198	12	become	become	VERB
taxlaw-2843	198	13	for	for	ADP
taxlaw-2843	198	14	-	-	PUNCT
taxlaw-2843	198	15	profit	profit	NOUN
taxlaw-2843	198	16	.	.	PUNCT
taxlaw-2843	199	1	68	68	NUM
taxlaw-2843	199	2	no	no	DET
taxlaw-2843	199	3	two	two	NUM
taxlaw-2843	199	4	institutions	institution	NOUN
taxlaw-2843	199	5	are	be	AUX
taxlaw-2843	199	6	the	the	DET
taxlaw-2843	199	7	same	same	ADJ
taxlaw-2843	199	8	,	,	PUNCT
taxlaw-2843	199	9	and	and	CCONJ
taxlaw-2843	199	10	struggling	struggle	VERB
taxlaw-2843	199	11	hospitals	hospital	NOUN
taxlaw-2843	199	12	can	can	AUX
taxlaw-2843	199	13	be	be	AUX
taxlaw-2843	199	14	plagued	plague	VERB
taxlaw-2843	199	15	by	by	ADP
taxlaw-2843	199	16	an	an	DET
taxlaw-2843	199	17	array	array	NOUN
taxlaw-2843	199	18	of	of	ADP
taxlaw-2843	199	19	challenges	challenge	NOUN
taxlaw-2843	199	20	,	,	PUNCT
taxlaw-2843	199	21	from	from	ADP
taxlaw-2843	199	22	incompetent	incompetent	ADJ
taxlaw-2843	199	23	and	and	CCONJ
taxlaw-2843	199	24	inefficient	inefficient	ADJ
taxlaw-2843	199	25	management	management	NOUN
taxlaw-2843	199	26	to	to	ADP
taxlaw-2843	199	27	the	the	DET
taxlaw-2843	199	28	lingering	linger	VERB
taxlaw-2843	199	29	specter	specter	NOUN
taxlaw-2843	199	30	of	of	ADP
taxlaw-2843	199	31	malpractice	malpractice	NOUN
taxlaw-2843	199	32	lawsuits.69	lawsuits.69	NOUN
taxlaw-2843	199	33	however	however	ADV
taxlaw-2843	199	34	,	,	PUNCT
taxlaw-2843	199	35	one	one	NUM
taxlaw-2843	199	36	of	of	ADP
taxlaw-2843	199	37	the	the	DET
taxlaw-2843	199	38	most	most	ADV
taxlaw-2843	199	39	frequently	frequently	ADV
taxlaw-2843	199	40	mentioned	mention	VERB
taxlaw-2843	199	41	problems	problem	NOUN
taxlaw-2843	199	42	facing	face	VERB
taxlaw-2843	199	43	most	most	ADJ
taxlaw-2843	199	44	hospitals	hospital	NOUN
taxlaw-2843	199	45	and	and	CCONJ
taxlaw-2843	199	46	a	a	DET
taxlaw-2843	199	47	main	main	ADJ
taxlaw-2843	199	48	driver	driver	NOUN
taxlaw-2843	199	49	of	of	ADP
taxlaw-2843	199	50	the	the	DET
taxlaw-2843	199	51	recent	recent	ADJ
taxlaw-2843	199	52	trend	trend	NOUN
taxlaw-2843	199	53	towards	towards	ADP
taxlaw-2843	199	54	the	the	DET
taxlaw-2843	199	55	consolidation	consolidation	NOUN
taxlaw-2843	199	56	of	of	ADP
taxlaw-2843	199	57	healthcare	healthcare	NOUN
taxlaw-2843	199	58	services	service	NOUN
taxlaw-2843	199	59	is	be	AUX
taxlaw-2843	199	60	far	far	ADV
taxlaw-2843	199	61	more	more	ADV
taxlaw-2843	199	62	banal	banal	ADJ
taxlaw-2843	199	63	:	:	PUNCT
taxlaw-2843	199	64	low	low	ADJ
taxlaw-2843	199	65	reimbursement	reimbursement	NOUN
taxlaw-2843	199	66	rates	rate	NOUN
taxlaw-2843	199	67	.	.	PUNCT
taxlaw-2843	200	1	in	in	ADP
taxlaw-2843	200	2	a	a	DET
taxlaw-2843	200	3	survey	survey	NOUN
taxlaw-2843	200	4	of	of	ADP
taxlaw-2843	200	5	hospital	hospital	NOUN
taxlaw-2843	200	6	ceos	ceos	NOUN
taxlaw-2843	200	7	regarding	regard	VERB
taxlaw-2843	200	8	the	the	DET
taxlaw-2843	200	9	greatest	great	ADJ
taxlaw-2843	200	10	financial	financial	ADJ
taxlaw-2843	200	11	challenges	challenge	NOUN
taxlaw-2843	200	12	hospitals	hospital	NOUN
taxlaw-2843	200	13	faced	face	VERB
taxlaw-2843	200	14	in	in	ADP
taxlaw-2843	200	15	2015	2015	NUM
taxlaw-2843	200	16	,	,	PUNCT
taxlaw-2843	200	17	the	the	DET
taxlaw-2843	200	18	second	second	ADJ
taxlaw-2843	200	19	and	and	CCONJ
taxlaw-2843	200	20	third	third	ADJ
taxlaw-2843	200	21	most	most	ADV
taxlaw-2843	200	22	common	common	ADJ
taxlaw-2843	200	23	responses	response	NOUN
taxlaw-2843	200	24	were	be	AUX
taxlaw-2843	200	25	medicaid	medicaid	ADJ
taxlaw-2843	200	26	reimbursement	reimbursement	NOUN
taxlaw-2843	200	27	rates	rate	NOUN
taxlaw-2843	200	28	and	and	CCONJ
taxlaw-2843	200	29	bad	bad	ADJ
taxlaw-2843	200	30	debt	debt	NOUN
taxlaw-2843	200	31	from	from	ADP
taxlaw-2843	200	32	uncollectable	uncollectable	ADJ
taxlaw-2843	200	33	fees.70	fees.70	PROPN
taxlaw-2843	200	34	proponents	proponent	NOUN
taxlaw-2843	200	35	of	of	ADP
taxlaw-2843	200	36	hospital	hospital	NOUN
taxlaw-2843	200	37	consolidation	consolidation	NOUN
taxlaw-2843	200	38	argue	argue	VERB
taxlaw-2843	200	39	that	that	SCONJ
taxlaw-2843	200	40	mergers	merger	NOUN
taxlaw-2843	200	41	are	be	AUX
taxlaw-2843	200	42	justified	justify	VERB
taxlaw-2843	200	43	by	by	ADP
taxlaw-2843	200	44	economies	economy	NOUN
taxlaw-2843	200	45	of	of	ADP
taxlaw-2843	200	46	scale	scale	NOUN
taxlaw-2843	200	47	;	;	PUNCT
taxlaw-2843	200	48	larger	large	ADJ
taxlaw-2843	200	49	hospital	hospital	NOUN
taxlaw-2843	200	50	systems	system	NOUN
taxlaw-2843	200	51	can	can	AUX
taxlaw-2843	200	52	more	more	ADV
taxlaw-2843	200	53	easily	easily	ADV
taxlaw-2843	200	54	coordinate	coordinate	VERB
taxlaw-2843	200	55	patient	patient	ADJ
taxlaw-2843	200	56	care	care	NOUN
taxlaw-2843	200	57	and	and	CCONJ
taxlaw-2843	200	58	spread	spread	VERB
taxlaw-2843	200	59	fixed	fixed	ADJ
taxlaw-2843	200	60	costs	cost	NOUN
taxlaw-2843	200	61	,	,	PUNCT
taxlaw-2843	200	62	resulting	result	VERB
taxlaw-2843	200	63	in	in	ADP
taxlaw-2843	200	64	better	well	ADJ
taxlaw-2843	200	65	care	care	NOUN
taxlaw-2843	200	66	and	and	CCONJ
taxlaw-2843	200	67	lower	low	ADJ
taxlaw-2843	200	68	costs	cost	NOUN
taxlaw-2843	200	69	for	for	ADP
taxlaw-2843	200	70	all.71	all.71	NOUN
taxlaw-2843	200	71	however	however	ADV
taxlaw-2843	200	72	,	,	PUNCT
taxlaw-2843	200	73	health	health	NOUN
taxlaw-2843	200	74	economists	economist	NOUN
taxlaw-2843	200	75	have	have	AUX
taxlaw-2843	200	76	generally	generally	ADV
taxlaw-2843	200	77	found	find	VERB
taxlaw-2843	200	78	little	little	ADJ
taxlaw-2843	200	79	evidence	evidence	NOUN
taxlaw-2843	200	80	to	to	PART
taxlaw-2843	200	81	support	support	VERB
taxlaw-2843	200	82	this	this	DET
taxlaw-2843	200	83	claim.72	claim.72	NOUN
taxlaw-2843	200	84	waves	wave	NOUN
taxlaw-2843	200	85	of	of	ADP
taxlaw-2843	200	86	hospital	hospital	NOUN
taxlaw-2843	200	87	mergers	merger	NOUN
taxlaw-2843	200	88	,	,	PUNCT
taxlaw-2843	200	89	most	most	ADV
taxlaw-2843	200	90	recently	recently	ADV
taxlaw-2843	200	91	in	in	ADP
taxlaw-2843	200	92	the	the	DET
taxlaw-2843	200	93	1990s	1990	NOUN
taxlaw-2843	200	94	and	and	CCONJ
taxlaw-2843	200	95	late	late	ADJ
taxlaw-2843	200	96	2000s	2000s	NUM
taxlaw-2843	200	97	,	,	PUNCT
taxlaw-2843	200	98	have	have	AUX
taxlaw-2843	200	99	been	be	AUX
taxlaw-2843	200	100	correlated	correlate	VERB
taxlaw-2843	200	101	with	with	ADP
taxlaw-2843	200	102	substantial	substantial	ADJ
taxlaw-2843	200	103	price	price	NOUN
taxlaw-2843	200	104	increases	increase	NOUN
taxlaw-2843	200	105	and	and	CCONJ
taxlaw-2843	200	106	no	no	DET
taxlaw-2843	200	107	accompanying	accompany	VERB
taxlaw-2843	200	108	improvement	improvement	NOUN
taxlaw-2843	200	109	in	in	ADP
taxlaw-2843	200	110	care	care	NOUN
taxlaw-2843	200	111	quality.73	quality.73	ADV
taxlaw-2843	200	112	finding	find	VERB
taxlaw-2843	200	113	that	that	SCONJ
taxlaw-2843	200	114	administrators	administrator	NOUN
taxlaw-2843	200	115	’	'	PUNCT
taxlaw-2843	200	116	stated	state	VERB
taxlaw-2843	200	117	reasons	reason	NOUN
taxlaw-2843	200	118	for	for	ADP
taxlaw-2843	200	119	merging	merging	NOUN
taxlaw-2843	200	120	are	be	AUX
taxlaw-2843	200	121	,	,	PUNCT
taxlaw-2843	200	122	at	at	ADP
taxlaw-2843	200	123	least	least	ADJ
taxlaw-2843	200	124	to	to	ADP
taxlaw-2843	200	125	a	a	DET
taxlaw-2843	200	126	degree	degree	NOUN
taxlaw-2843	200	127	,	,	PUNCT
taxlaw-2843	200	128	pretextual	pretextual	ADJ
taxlaw-2843	200	129	,	,	PUNCT
taxlaw-2843	200	130	many	many	ADJ
taxlaw-2843	200	131	researchers	researcher	NOUN
taxlaw-2843	200	132	believe	believe	VERB
taxlaw-2843	200	133	that	that	SCONJ
taxlaw-2843	200	134	one	one	NUM
taxlaw-2843	200	135	of	of	ADP
taxlaw-2843	200	136	the	the	DET
taxlaw-2843	200	137	main	main	ADJ
taxlaw-2843	200	138	advantages	advantage	NOUN
taxlaw-2843	200	139	sought	seek	VERB
taxlaw-2843	200	140	by	by	ADP
taxlaw-2843	200	141	merging	merge	VERB
taxlaw-2843	200	142	hospitals	hospital	NOUN
taxlaw-2843	200	143	is	be	AUX
taxlaw-2843	200	144	bargaining	bargaining	NOUN
taxlaw-2843	200	145	power	power	NOUN
taxlaw-2843	200	146	.	.	PUNCT
taxlaw-2843	201	1	in	in	ADP
taxlaw-2843	201	2	other	other	ADJ
taxlaw-2843	201	3	words	word	NOUN
taxlaw-2843	201	4	,	,	PUNCT
taxlaw-2843	201	5	a	a	DET
taxlaw-2843	201	6	large	large	ADJ
taxlaw-2843	201	7	hospital	hospital	NOUN
taxlaw-2843	201	8	system	system	NOUN
taxlaw-2843	201	9	with	with	ADP
taxlaw-2843	201	10	fewer	few	ADJ
taxlaw-2843	201	11	competitors	competitor	NOUN
taxlaw-2843	201	12	can	can	AUX
taxlaw-2843	201	13	more	more	ADV
taxlaw-2843	201	14	easily	easily	ADV
taxlaw-2843	201	15	negotiate	negotiate	VERB
taxlaw-2843	201	16	higher	high	ADJ
taxlaw-2843	201	17	reimbursement	reimbursement	NOUN
taxlaw-2843	201	18	rates	rate	NOUN
taxlaw-2843	201	19	with	with	ADP
taxlaw-2843	201	20	insurance	insurance	NOUN
taxlaw-2843	201	21	companies.74	companies.74	VERB
taxlaw-2843	201	22	the	the	DET
taxlaw-2843	201	23	bargaining	bargaining	NOUN
taxlaw-2843	201	24	power	power	NOUN
taxlaw-2843	201	25	narrative	narrative	NOUN
taxlaw-2843	201	26	is	be	AUX
taxlaw-2843	201	27	at	at	ADP
taxlaw-2843	201	28	least	least	ADJ
taxlaw-2843	201	29	facially	facially	ADV
taxlaw-2843	201	30	supported	support	VERB
taxlaw-2843	201	31	by	by	ADP
taxlaw-2843	201	32	the	the	DET
taxlaw-2843	201	33	fact	fact	NOUN
taxlaw-2843	201	34	that	that	SCONJ
taxlaw-2843	201	35	both	both	DET
taxlaw-2843	201	36	recent	recent	ADJ
taxlaw-2843	201	37	waves	wave	NOUN
taxlaw-2843	201	38	of	of	ADP
taxlaw-2843	201	39	mergers	merger	NOUN
taxlaw-2843	201	40	coincided	coincide	VERB
taxlaw-2843	201	41	with	with	ADP
taxlaw-2843	201	42	increased	increase	VERB
taxlaw-2843	201	43	access	access	NOUN
taxlaw-2843	201	44	to	to	ADP
taxlaw-2843	201	45	healthcare	healthcare	NOUN
taxlaw-2843	201	46	for	for	ADP
taxlaw-2843	201	47	the	the	DET
taxlaw-2843	201	48	poor	poor	ADJ
taxlaw-2843	201	49	.	.	PUNCT
taxlaw-2843	202	1	between	between	ADP
taxlaw-2843	202	2	1990	1990	NUM
taxlaw-2843	202	3	and	and	CCONJ
taxlaw-2843	202	4	1995	1995	NUM
taxlaw-2843	202	5	,	,	PUNCT
taxlaw-2843	202	6	the	the	DET
taxlaw-2843	202	7	peak	peak	NOUN
taxlaw-2843	202	8	of	of	ADP
taxlaw-2843	202	9	the	the	DET
taxlaw-2843	202	10	merger	merger	NOUN
taxlaw-2843	202	11	wave	wave	NOUN
taxlaw-2843	202	12	,	,	PUNCT
taxlaw-2843	202	13	medicaid	medicaid	PROPN
taxlaw-2843	202	14	added	add	VERB
taxlaw-2843	202	15	almost	almost	ADV
taxlaw-2843	202	16	thirteen	thirteen	NUM
taxlaw-2843	202	17	million	million	NUM
taxlaw-2843	202	18	enrollees	enrollee	NOUN
taxlaw-2843	202	19	,	,	PUNCT
taxlaw-2843	202	20	a	a	DET
taxlaw-2843	202	21	significant	significant	ADJ
taxlaw-2843	202	22	percentage	percentage	NOUN
taxlaw-2843	202	23	of	of	ADP
taxlaw-2843	202	24	whom	whom	PRON
taxlaw-2843	202	25	were	be	AUX
taxlaw-2843	202	26	children.75	children.75	ADJ
taxlaw-2843	202	27	more	more	ADV
taxlaw-2843	202	28	recently	recently	ADV
taxlaw-2843	202	29	,	,	PUNCT
taxlaw-2843	202	30	the	the	DET
taxlaw-2843	202	31	affordable	affordable	ADJ
taxlaw-2843	202	32	care	care	NOUN
taxlaw-2843	202	33	act	act	NOUN
taxlaw-2843	202	34	extended	extend	VERB
taxlaw-2843	202	35	the	the	DET
taxlaw-2843	202	36	medicaid	medicaid	PROPN
taxlaw-2843	202	37	program	program	NOUN
taxlaw-2843	202	38	to	to	PART
taxlaw-2843	202	39	cover	cover	VERB
taxlaw-2843	202	40	more	more	ADJ
taxlaw-2843	202	41	than	than	ADP
taxlaw-2843	202	42	thirteen	thirteen	NUM
taxlaw-2843	202	43	million	million	NUM
taxlaw-2843	202	44	68	68	NUM
taxlaw-2843	202	45	see	see	VERB
taxlaw-2843	202	46	leemore	leemore	ADJ
taxlaw-2843	202	47	dafny	dafny	NOUN
taxlaw-2843	202	48	,	,	PUNCT
taxlaw-2843	202	49	hospital	hospital	NOUN
taxlaw-2843	202	50	industry	industry	NOUN
taxlaw-2843	202	51	consolidation	consolidation	NOUN
taxlaw-2843	202	52	–	–	PUNCT
taxlaw-2843	202	53	still	still	ADV
taxlaw-2843	202	54	more	more	ADJ
taxlaw-2843	202	55	to	to	PART
taxlaw-2843	202	56	come	come	VERB
taxlaw-2843	202	57	?	?	PUNCT
taxlaw-2843	202	58	,	,	PUNCT
taxlaw-2843	202	59	370	370	NUM
taxlaw-2843	202	60	new	new	ADJ
taxlaw-2843	202	61	eng	eng	PROPN
taxlaw-2843	202	62	.	.	PUNCT
taxlaw-2843	202	63	j.	j.	PROPN
taxlaw-2843	202	64	med	med	PROPN
taxlaw-2843	202	65	.	.	PROPN
taxlaw-2843	203	1	198	198	NUM
taxlaw-2843	203	2	(	(	PUNCT
taxlaw-2843	203	3	2014	2014	NUM
taxlaw-2843	203	4	)	)	PUNCT
taxlaw-2843	203	5	;	;	PUNCT
taxlaw-2843	204	1	karen	karen	PROPN
taxlaw-2843	204	2	e.	e.	PROPN
taxlaw-2843	204	3	joynt	joynt	PROPN
taxlaw-2843	204	4	et	et	PROPN
taxlaw-2843	204	5	al	al	PROPN
taxlaw-2843	204	6	.	.	PROPN
taxlaw-2843	204	7	,	,	PUNCT
taxlaw-2843	204	8	association	association	NOUN
taxlaw-2843	204	9	between	between	ADP
taxlaw-2843	204	10	hospital	hospital	NOUN
taxlaw-2843	204	11	conversions	conversion	NOUN
taxlaw-2843	204	12	to	to	ADP
taxlaw-2843	204	13	for	for	ADP
taxlaw-2843	204	14	-	-	PUNCT
taxlaw-2843	204	15	profit	profit	NOUN
taxlaw-2843	204	16	status	status	NOUN
taxlaw-2843	204	17	and	and	CCONJ
taxlaw-2843	204	18	clinical	clinical	ADJ
taxlaw-2843	204	19	and	and	CCONJ
taxlaw-2843	204	20	economic	economic	ADJ
taxlaw-2843	204	21	outcomes	outcome	NOUN
taxlaw-2843	204	22	,	,	PUNCT
taxlaw-2843	204	23	312	312	NUM
taxlaw-2843	204	24	jama	jama	NOUN
taxlaw-2843	204	25	1644	1644	NUM
taxlaw-2843	204	26	(	(	PUNCT
taxlaw-2843	204	27	2014	2014	NUM
taxlaw-2843	204	28	)	)	PUNCT
taxlaw-2843	204	29	.	.	PUNCT
taxlaw-2843	205	1	69	69	NUM
taxlaw-2843	205	2	eugene	eugene	NOUN
taxlaw-2843	205	3	litvak	litvak	PROPN
taxlaw-2843	205	4	,	,	PUNCT
taxlaw-2843	205	5	mismanaged	mismanage	VERB
taxlaw-2843	205	6	hospital	hospital	NOUN
taxlaw-2843	205	7	operations	operation	NOUN
taxlaw-2843	205	8	:	:	PUNCT
taxlaw-2843	205	9	a	a	DET
taxlaw-2843	205	10	neglected	neglect	VERB
taxlaw-2843	205	11	threat	threat	NOUN
taxlaw-2843	205	12	to	to	ADP
taxlaw-2843	205	13	reform	reform	VERB
taxlaw-2843	205	14	,	,	PUNCT
taxlaw-2843	205	15	health	health	NOUN
taxlaw-2843	205	16	aff	aff	PROPN
taxlaw-2843	205	17	.	.	PUNCT
taxlaw-2843	206	1	blog	blog	PROPN
taxlaw-2843	206	2	(	(	PUNCT
taxlaw-2843	206	3	feb	feb	PROPN
taxlaw-2843	206	4	.	.	PROPN
taxlaw-2843	206	5	22	22	NUM
taxlaw-2843	206	6	,	,	PUNCT
taxlaw-2843	206	7	2011	2011	NUM
taxlaw-2843	206	8	)	)	PUNCT
taxlaw-2843	206	9	,	,	PUNCT
taxlaw-2843	206	10	http://healthaffairs.org/blog/2011/02/22/mismanaged-hospital-operations-a-neglectedthreat-to-reform/	http://healthaffairs.org/blog/2011/02/22/mismanaged-hospital-operations-a-neglectedthreat-to-reform/	X
taxlaw-2843	207	1	[	[	X
taxlaw-2843	207	2	http://perma.cc/4jtx-ykvj	http://perma.cc/4jtx-ykvj	X
taxlaw-2843	207	3	]	]	X
taxlaw-2843	207	4	;	;	PUNCT
taxlaw-2843	208	1	michelle	michelle	PROPN
taxlaw-2843	208	2	m.	m.	PROPN
taxlaw-2843	208	3	mello	mello	PROPN
taxlaw-2843	208	4	et	et	PROPN
taxlaw-2843	208	5	al	al	PROPN
taxlaw-2843	208	6	.	.	PROPN
taxlaw-2843	208	7	,	,	PUNCT
taxlaw-2843	208	8	national	national	ADJ
taxlaw-2843	208	9	costs	cost	NOUN
taxlaw-2843	208	10	of	of	ADP
taxlaw-2843	208	11	the	the	DET
taxlaw-2843	208	12	medical	medical	ADJ
taxlaw-2843	208	13	liability	liability	NOUN
taxlaw-2843	208	14	system	system	NOUN
taxlaw-2843	208	15	,	,	PUNCT
taxlaw-2843	208	16	29	29	NUM
taxlaw-2843	208	17	health	health	NOUN
taxlaw-2843	208	18	affairs	affair	NOUN
taxlaw-2843	208	19	1569	1569	NUM
taxlaw-2843	208	20	,	,	PUNCT
taxlaw-2843	208	21	(	(	PUNCT
taxlaw-2843	208	22	sept	sept	PROPN
taxlaw-2843	208	23	.	.	PROPN
taxlaw-2843	208	24	2010	2010	NUM
taxlaw-2843	208	25	)	)	PUNCT
taxlaw-2843	208	26	,	,	PUNCT
taxlaw-2843	208	27	http://content.healthaffairs.org/content/29/9/1569.full.pdf+html	http://content.healthaffairs.org/content/29/9/1569.full.pdf+html	PROPN
taxlaw-2843	209	1	[	[	X
taxlaw-2843	209	2	http://perma.cc/manage/create?url=http://content.healthaffairs.org/content/29/9/1569.full.pdf+html	http://perma.cc/manage/create?url=http://content.healthaffairs.org/content/29/9/1569.full.pdf+html	X
taxlaw-2843	209	3	]	]	X
taxlaw-2843	209	4	.	.	PUNCT
taxlaw-2843	210	1	70	70	NUM
taxlaw-2843	210	2	top	top	ADJ
taxlaw-2843	210	3	issues	issue	NOUN
taxlaw-2843	210	4	confronting	confront	VERB
taxlaw-2843	210	5	hospitals	hospital	NOUN
taxlaw-2843	210	6	in	in	ADP
taxlaw-2843	210	7	2015	2015	NUM
taxlaw-2843	210	8	,	,	PUNCT
taxlaw-2843	210	9	am	be	AUX
taxlaw-2843	210	10	.	.	PUNCT
taxlaw-2843	211	1	c.	c.	NOUN
taxlaw-2843	211	2	of	of	ADP
taxlaw-2843	211	3	healthcare	healthcare	PROPN
taxlaw-2843	211	4	executives	executive	NOUN
taxlaw-2843	211	5	(	(	PUNCT
taxlaw-2843	211	6	feb	feb	PROPN
taxlaw-2843	211	7	.	.	PROPN
taxlaw-2843	211	8	2016	2016	NUM
taxlaw-2843	211	9	)	)	PUNCT
taxlaw-2843	211	10	,	,	PUNCT
taxlaw-2843	211	11	http://www.ache.org/pubs/research/ceoissues.cfm	http://www.ache.org/pubs/research/ceoissues.cfm	X
taxlaw-2843	212	1	[	[	X
taxlaw-2843	212	2	http://perma.cc/ngr9-fpwd	http://perma.cc/ngr9-fpwd	X
taxlaw-2843	212	3	]	]	X
taxlaw-2843	212	4	.	.	PUNCT
taxlaw-2843	213	1	71	71	NUM
taxlaw-2843	213	2	kenneth	kenneth	PROPN
taxlaw-2843	213	3	davis	davis	PROPN
taxlaw-2843	213	4	,	,	PUNCT
taxlaw-2843	213	5	hospital	hospital	NOUN
taxlaw-2843	213	6	mergers	merger	NOUN
taxlaw-2843	213	7	can	can	AUX
taxlaw-2843	213	8	lower	lower	VERB
taxlaw-2843	213	9	costs	cost	NOUN
taxlaw-2843	213	10	and	and	CCONJ
taxlaw-2843	213	11	improve	improve	VERB
taxlaw-2843	213	12	medical	medical	ADJ
taxlaw-2843	213	13	care	care	NOUN
taxlaw-2843	213	14	,	,	PUNCT
taxlaw-2843	213	15	wall	wall	PROPN
taxlaw-2843	213	16	st	st	PROPN
taxlaw-2843	213	17	.	.	PROPN
taxlaw-2843	213	18	j.	j.	PROPN
taxlaw-2843	213	19	(	(	PUNCT
taxlaw-2843	213	20	sep	sep	PROPN
taxlaw-2843	213	21	.	.	PROPN
taxlaw-2843	213	22	15	15	NUM
taxlaw-2843	213	23	,	,	PUNCT
taxlaw-2843	213	24	2014	2014	NUM
taxlaw-2843	213	25	)	)	PUNCT
taxlaw-2843	213	26	,	,	PUNCT
taxlaw-2843	213	27	http://www.wsj.com/articles/kenneth-l-davis-hospital-mergers-can-lower-costs-and-improvemedical-care-1410823048	http://www.wsj.com/articles/kenneth-l-davis-hospital-mergers-can-lower-costs-and-improvemedical-care-1410823048	VERB
taxlaw-2843	213	28	[	[	X
taxlaw-2843	213	29	http://perma.cc/v8fh-h5am	http://perma.cc/v8fh-h5am	X
taxlaw-2843	213	30	]	]	X
taxlaw-2843	213	31	;	;	PUNCT
taxlaw-2843	213	32	james	james	PROPN
taxlaw-2843	213	33	ellis	ellis	PROPN
taxlaw-2843	213	34	&	&	CCONJ
taxlaw-2843	213	35	aaron	aaron	PROPN
taxlaw-2843	213	36	razavi	razavi	PROPN
taxlaw-2843	213	37	,	,	PUNCT
taxlaw-2843	213	38	3	3	NUM
taxlaw-2843	213	39	reasons	reason	NOUN
taxlaw-2843	213	40	why	why	SCONJ
taxlaw-2843	213	41	hospital	hospital	NOUN
taxlaw-2843	213	42	mergers	merger	NOUN
taxlaw-2843	213	43	are	be	AUX
taxlaw-2843	213	44	advantageous	advantageous	ADJ
taxlaw-2843	213	45	,	,	PUNCT
taxlaw-2843	213	46	healthcare	healthcare	NOUN
taxlaw-2843	213	47	finance	finance	NOUN
taxlaw-2843	213	48	(	(	PUNCT
taxlaw-2843	213	49	feb	feb	PROPN
taxlaw-2843	213	50	.	.	PROPN
taxlaw-2843	213	51	8	8	NUM
taxlaw-2843	213	52	,	,	PUNCT
taxlaw-2843	213	53	2012	2012	NUM
taxlaw-2843	213	54	)	)	PUNCT
taxlaw-2843	213	55	,	,	PUNCT
taxlaw-2843	213	56	http://www.healthcarefinancenews.com/blog/3-reasons-why-hospital-mergers-are-advantageous	http://www.healthcarefinancenews.com/blog/3-reasons-why-hospital-mergers-are-advantageous	PROPN
taxlaw-2843	214	1	[	[	X
taxlaw-2843	214	2	http://perma.cc/ym5b-qv9z	http://perma.cc/ym5b-qv9z	X
taxlaw-2843	214	3	]	]	X
taxlaw-2843	214	4	.	.	PUNCT
taxlaw-2843	215	1	72	72	NUM
taxlaw-2843	215	2	see	see	VERB
taxlaw-2843	215	3	thomas	thomas	PROPN
taxlaw-2843	215	4	c.	c.	PROPN
taxlaw-2843	215	5	tsai	tsai	PROPN
taxlaw-2843	215	6	&	&	CCONJ
taxlaw-2843	215	7	ashish	ashish	PROPN
taxlaw-2843	215	8	k.	k.	PROPN
taxlaw-2843	215	9	jha	jha	PROPN
taxlaw-2843	215	10	,	,	PUNCT
taxlaw-2843	215	11	hospital	hospital	NOUN
taxlaw-2843	215	12	consolidation	consolidation	NOUN
taxlaw-2843	215	13	,	,	PUNCT
taxlaw-2843	215	14	competition	competition	NOUN
taxlaw-2843	215	15	,	,	PUNCT
taxlaw-2843	215	16	and	and	CCONJ
taxlaw-2843	215	17	quality	quality	NOUN
taxlaw-2843	215	18	:	:	PUNCT
taxlaw-2843	215	19	is	be	AUX
taxlaw-2843	215	20	bigger	big	ADJ
taxlaw-2843	215	21	necessarily	necessarily	ADV
taxlaw-2843	215	22	better	well	ADV
taxlaw-2843	215	23	?	?	PUNCT
taxlaw-2843	215	24	,	,	PUNCT
taxlaw-2843	215	25	312	312	NUM
taxlaw-2843	215	26	jama	jama	NOUN
taxlaw-2843	215	27	29	29	NUM
taxlaw-2843	215	28	(	(	PUNCT
taxlaw-2843	215	29	2014	2014	NUM
taxlaw-2843	215	30	)	)	PUNCT
taxlaw-2843	215	31	;	;	PUNCT
taxlaw-2843	215	32	leemore	leemore	ADJ
taxlaw-2843	215	33	dafny	dafny	NOUN
taxlaw-2843	215	34	,	,	PUNCT
taxlaw-2843	215	35	the	the	DET
taxlaw-2843	215	36	good	good	ADJ
taxlaw-2843	215	37	merger	merger	NOUN
taxlaw-2843	215	38	,	,	PUNCT
taxlaw-2843	215	39	372	372	NUM
taxlaw-2843	215	40	new	new	PROPN
taxlaw-2843	215	41	eng	eng	PROPN
taxlaw-2843	215	42	.	.	PUNCT
taxlaw-2843	216	1	j.	j.	PROPN
taxlaw-2843	216	2	med	med	PROPN
taxlaw-2843	216	3	.	.	PUNCT
taxlaw-2843	217	1	2077	2077	NUM
taxlaw-2843	217	2	(	(	PUNCT
taxlaw-2843	217	3	2015	2015	NUM
taxlaw-2843	217	4	)	)	PUNCT
taxlaw-2843	217	5	.	.	PUNCT
taxlaw-2843	218	1	73	73	NUM
taxlaw-2843	218	2	see	see	VERB
taxlaw-2843	218	3	tsai	tsai	PROPN
taxlaw-2843	218	4	&	&	CCONJ
taxlaw-2843	218	5	jha	jha	PROPN
taxlaw-2843	218	6	,	,	PUNCT
taxlaw-2843	218	7	supra	supra	PROPN
taxlaw-2843	218	8	note	note	PROPN
taxlaw-2843	218	9	72	72	NUM
taxlaw-2843	218	10	;	;	PUNCT
taxlaw-2843	218	11	dafny	dafny	NOUN
taxlaw-2843	218	12	,	,	PUNCT
taxlaw-2843	218	13	supra	supra	PROPN
taxlaw-2843	218	14	note	note	PROPN
taxlaw-2843	218	15	72	72	NUM
taxlaw-2843	218	16	;	;	PUNCT
taxlaw-2843	218	17	william	william	PROPN
taxlaw-2843	218	18	vogt	vogt	PROPN
taxlaw-2843	218	19	&	&	CCONJ
taxlaw-2843	218	20	robert	robert	PROPN
taxlaw-2843	218	21	town	town	PROPN
taxlaw-2843	218	22	,	,	PUNCT
taxlaw-2843	218	23	how	how	SCONJ
taxlaw-2843	218	24	has	have	AUX
taxlaw-2843	218	25	hospital	hospital	NOUN
taxlaw-2843	218	26	consolidation	consolidation	NOUN
taxlaw-2843	218	27	affected	affect	VERB
taxlaw-2843	218	28	the	the	DET
taxlaw-2843	218	29	price	price	NOUN
taxlaw-2843	218	30	&	&	CCONJ
taxlaw-2843	218	31	quality	quality	NOUN
taxlaw-2843	218	32	of	of	ADP
taxlaw-2843	218	33	hospital	hospital	NOUN
taxlaw-2843	218	34	care	care	NOUN
taxlaw-2843	218	35	?	?	PUNCT
taxlaw-2843	218	36	,	,	PUNCT
taxlaw-2843	218	37	the	the	DET
taxlaw-2843	218	38	synthesis	synthesis	NOUN
taxlaw-2843	218	39	project	project	NOUN
taxlaw-2843	218	40	(	(	PUNCT
taxlaw-2843	218	41	2006	2006	NUM
taxlaw-2843	218	42	)	)	PUNCT
taxlaw-2843	218	43	.	.	PUNCT
taxlaw-2843	219	1	74	74	NUM
taxlaw-2843	219	2	see	see	VERB
taxlaw-2843	219	3	vogt	vogt	PROPN
taxlaw-2843	219	4	&	&	CCONJ
taxlaw-2843	219	5	town	town	NOUN
taxlaw-2843	219	6	,	,	PUNCT
taxlaw-2843	219	7	supra	supra	PROPN
taxlaw-2843	219	8	note	note	NOUN
taxlaw-2843	219	9	73	73	NUM
taxlaw-2843	219	10	.	.	PUNCT
taxlaw-2843	220	1	75	75	NUM
taxlaw-2843	220	2	medical	medical	ADJ
taxlaw-2843	220	3	enrollment	enrollment	NOUN
taxlaw-2843	220	4	and	and	CCONJ
taxlaw-2843	220	5	spending	spending	NOUN
taxlaw-2843	220	6	,	,	PUNCT
taxlaw-2843	220	7	kaiser	kaiser	NOUN
taxlaw-2843	220	8	comm’n	comm’n	NOUN
taxlaw-2843	220	9	(	(	PUNCT
taxlaw-2843	220	10	sept	sept	PROPN
taxlaw-2843	220	11	.	.	PROPN
taxlaw-2843	220	12	1999	1999	NUM
taxlaw-2843	220	13	)	)	PUNCT
taxlaw-2843	220	14	,	,	PUNCT
taxlaw-2843	220	15	http://kaiserfamilyfoundation.files.wordpress.com/2013/01/medicaid-enrollment-and-spending-trends-factsheet-2.pdf	http://kaiserfamilyfoundation.files.wordpress.com/2013/01/medicaid-enrollment-and-spending-trends-factsheet-2.pdf	VERB
taxlaw-2843	221	1	[	[	X
taxlaw-2843	221	2	http://perma.cc/8ajf-8zn8	http://perma.cc/8ajf-8zn8	X
taxlaw-2843	221	3	]	]	X
taxlaw-2843	221	4	;	;	PUNCT
taxlaw-2843	221	5	vogt	vogt	PROPN
taxlaw-2843	221	6	&	&	CCONJ
taxlaw-2843	221	7	town	town	PROPN
taxlaw-2843	221	8	,	,	PUNCT
taxlaw-2843	221	9	supra	supra	PROPN
taxlaw-2843	221	10	note	note	VERB
taxlaw-2843	221	11	73	73	NUM
taxlaw-2843	221	12	.	.	PUNCT
taxlaw-2843	222	1	2017	2017	NUM
taxlaw-2843	222	2	]	]	PUNCT
taxlaw-2843	222	3	property	property	NOUN
taxlaw-2843	222	4	tax	tax	NOUN
taxlaw-2843	222	5	exemptions	exemption	NOUN
taxlaw-2843	222	6	for	for	ADP
taxlaw-2843	222	7	hospitals	hospital	NOUN
taxlaw-2843	222	8	123	123	NUM
taxlaw-2843	222	9	new	new	ADJ
taxlaw-2843	222	10	people.76	people.76	NOUN
taxlaw-2843	222	11	while	while	SCONJ
taxlaw-2843	222	12	these	these	DET
taxlaw-2843	222	13	expansions	expansion	NOUN
taxlaw-2843	222	14	have	have	AUX
taxlaw-2843	222	15	improved	improve	VERB
taxlaw-2843	222	16	access	access	NOUN
taxlaw-2843	222	17	to	to	PART
taxlaw-2843	222	18	care	care	VERB
taxlaw-2843	222	19	for	for	ADP
taxlaw-2843	222	20	vulnerable	vulnerable	ADJ
taxlaw-2843	222	21	populations	population	NOUN
taxlaw-2843	222	22	,	,	PUNCT
taxlaw-2843	222	23	medicaid	medicaid	PROPN
taxlaw-2843	222	24	is	be	AUX
taxlaw-2843	222	25	notorious	notorious	ADJ
taxlaw-2843	222	26	for	for	ADP
taxlaw-2843	222	27	offering	offer	VERB
taxlaw-2843	222	28	very	very	ADV
taxlaw-2843	222	29	low	low	ADJ
taxlaw-2843	222	30	reimbursement	reimbursement	NOUN
taxlaw-2843	222	31	rates	rate	NOUN
taxlaw-2843	222	32	to	to	ADP
taxlaw-2843	222	33	hospitals.77	hospitals.77	ADV
taxlaw-2843	222	34	this	this	DET
taxlaw-2843	222	35	trend	trend	NOUN
taxlaw-2843	222	36	has	have	AUX
taxlaw-2843	222	37	only	only	ADV
taxlaw-2843	222	38	gotten	get	VERB
taxlaw-2843	222	39	worse	bad	ADJ
taxlaw-2843	222	40	,	,	PUNCT
taxlaw-2843	222	41	and	and	CCONJ
taxlaw-2843	222	42	has	have	AUX
taxlaw-2843	222	43	been	be	AUX
taxlaw-2843	222	44	exacerbated	exacerbate	VERB
taxlaw-2843	222	45	by	by	ADP
taxlaw-2843	222	46	growing	grow	VERB
taxlaw-2843	222	47	losses	loss	NOUN
taxlaw-2843	222	48	attributable	attributable	ADJ
taxlaw-2843	222	49	to	to	ADP
taxlaw-2843	222	50	the	the	DET
taxlaw-2843	222	51	medicare	medicare	PROPN
taxlaw-2843	222	52	program.78	program.78	PROPN
taxlaw-2843	222	53	it	it	PRON
taxlaw-2843	222	54	makes	make	VERB
taxlaw-2843	222	55	sense	sense	NOUN
taxlaw-2843	222	56	that	that	SCONJ
taxlaw-2843	222	57	hospitals	hospital	NOUN
taxlaw-2843	222	58	would	would	AUX
taxlaw-2843	222	59	want	want	VERB
taxlaw-2843	222	60	to	to	PART
taxlaw-2843	222	61	improve	improve	VERB
taxlaw-2843	222	62	their	their	PRON
taxlaw-2843	222	63	profit	profit	NOUN
taxlaw-2843	222	64	margins	margin	NOUN
taxlaw-2843	222	65	in	in	ADP
taxlaw-2843	222	66	situations	situation	NOUN
taxlaw-2843	222	67	where	where	SCONJ
taxlaw-2843	222	68	they	they	PRON
taxlaw-2843	222	69	can	can	AUX
taxlaw-2843	222	70	bargain	bargain	VERB
taxlaw-2843	222	71	to	to	PART
taxlaw-2843	222	72	offset	offset	VERB
taxlaw-2843	222	73	an	an	DET
taxlaw-2843	222	74	influx	influx	NOUN
taxlaw-2843	222	75	of	of	ADP
taxlaw-2843	222	76	patients	patient	NOUN
taxlaw-2843	222	77	covered	cover	VERB
taxlaw-2843	222	78	by	by	ADP
taxlaw-2843	222	79	medicaid	medicaid	PROPN
taxlaw-2843	222	80	and	and	CCONJ
taxlaw-2843	222	81	growing	grow	VERB
taxlaw-2843	222	82	losses	loss	NOUN
taxlaw-2843	222	83	from	from	ADP
taxlaw-2843	222	84	medicare	medicare	PROPN
taxlaw-2843	222	85	.	.	PUNCT
taxlaw-2843	223	1	there	there	PRON
taxlaw-2843	223	2	is	be	VERB
taxlaw-2843	223	3	evidence	evidence	NOUN
taxlaw-2843	223	4	that	that	SCONJ
taxlaw-2843	223	5	the	the	DET
taxlaw-2843	223	6	factors	factor	NOUN
taxlaw-2843	223	7	pushing	push	VERB
taxlaw-2843	223	8	hospitals	hospital	NOUN
taxlaw-2843	223	9	to	to	PART
taxlaw-2843	223	10	become	become	VERB
taxlaw-2843	223	11	for	for	SCONJ
taxlaw-2843	223	12	-	-	PUNCT
taxlaw-2843	223	13	profit	profit	NOUN
taxlaw-2843	223	14	are	be	AUX
taxlaw-2843	223	15	similar	similar	ADJ
taxlaw-2843	223	16	.	.	PUNCT
taxlaw-2843	224	1	the	the	DET
taxlaw-2843	224	2	recent	recent	ADJ
taxlaw-2843	224	3	trend	trend	NOUN
taxlaw-2843	224	4	towards	towards	ADP
taxlaw-2843	224	5	for	for	ADP
taxlaw-2843	224	6	-	-	PUNCT
taxlaw-2843	224	7	profit	profit	NOUN
taxlaw-2843	224	8	conversion	conversion	NOUN
taxlaw-2843	224	9	geographically	geographically	ADV
taxlaw-2843	224	10	mirrors	mirror	VERB
taxlaw-2843	224	11	the	the	DET
taxlaw-2843	224	12	wave	wave	NOUN
taxlaw-2843	224	13	of	of	ADP
taxlaw-2843	224	14	consolidation	consolidation	NOUN
taxlaw-2843	224	15	;	;	PUNCT
taxlaw-2843	224	16	both	both	PRON
taxlaw-2843	224	17	are	be	AUX
taxlaw-2843	224	18	most	most	ADV
taxlaw-2843	224	19	frequent	frequent	ADJ
taxlaw-2843	224	20	in	in	ADP
taxlaw-2843	224	21	the	the	DET
taxlaw-2843	224	22	south.79	south.79	PROPN
taxlaw-2843	224	23	and	and	CCONJ
taxlaw-2843	224	24	criticisms	criticism	NOUN
taxlaw-2843	224	25	aside	aside	ADV
taxlaw-2843	224	26	,	,	PUNCT
taxlaw-2843	224	27	it	it	PRON
taxlaw-2843	224	28	is	be	AUX
taxlaw-2843	224	29	clear	clear	ADJ
taxlaw-2843	224	30	that	that	SCONJ
taxlaw-2843	224	31	both	both	PRON
taxlaw-2843	224	32	have	have	VERB
taxlaw-2843	224	33	beneficial	beneficial	ADJ
taxlaw-2843	224	34	effects	effect	NOUN
taxlaw-2843	224	35	on	on	ADP
taxlaw-2843	224	36	hospitals	hospital	NOUN
taxlaw-2843	224	37	’	'	PUNCT
taxlaw-2843	224	38	financial	financial	ADJ
taxlaw-2843	224	39	health.80	health.80	VERB
taxlaw-2843	224	40	the	the	DET
taxlaw-2843	224	41	hospitals	hospital	NOUN
taxlaw-2843	224	42	of	of	ADP
taxlaw-2843	224	43	the	the	DET
taxlaw-2843	224	44	nineteenth	nineteenth	ADJ
taxlaw-2843	224	45	century	century	NOUN
taxlaw-2843	224	46	were	be	AUX
taxlaw-2843	224	47	established	establish	VERB
taxlaw-2843	224	48	almost	almost	ADV
taxlaw-2843	224	49	exclusively	exclusively	ADV
taxlaw-2843	224	50	to	to	PART
taxlaw-2843	224	51	care	care	VERB
taxlaw-2843	224	52	for	for	ADP
taxlaw-2843	224	53	the	the	DET
taxlaw-2843	224	54	poor	poor	ADJ
taxlaw-2843	224	55	and	and	CCONJ
taxlaw-2843	224	56	the	the	DET
taxlaw-2843	224	57	elderly	elderly	ADJ
taxlaw-2843	224	58	.	.	PUNCT
taxlaw-2843	225	1	the	the	DET
taxlaw-2843	225	2	realities	reality	NOUN
taxlaw-2843	225	3	of	of	ADP
taxlaw-2843	225	4	modern	modern	ADJ
taxlaw-2843	225	5	hospital	hospital	NOUN
taxlaw-2843	225	6	finance	finance	NOUN
taxlaw-2843	225	7	,	,	PUNCT
taxlaw-2843	225	8	however	however	ADV
taxlaw-2843	225	9	,	,	PUNCT
taxlaw-2843	225	10	push	push	VERB
taxlaw-2843	225	11	hospitals	hospital	NOUN
taxlaw-2843	225	12	to	to	PART
taxlaw-2843	225	13	run	run	VERB
taxlaw-2843	225	14	from	from	ADP
taxlaw-2843	225	15	that	that	DET
taxlaw-2843	225	16	legacy	legacy	NOUN
taxlaw-2843	225	17	.	.	PUNCT
taxlaw-2843	226	1	medicare	medicare	PROPN
taxlaw-2843	226	2	and	and	CCONJ
taxlaw-2843	226	3	medicaid	medicaid	PROPN
taxlaw-2843	226	4	reimburse	reimburse	NOUN
taxlaw-2843	226	5	at	at	ADP
taxlaw-2843	226	6	much	much	ADV
taxlaw-2843	226	7	lower	low	ADJ
taxlaw-2843	226	8	rates	rate	NOUN
taxlaw-2843	226	9	than	than	ADP
taxlaw-2843	226	10	private	private	ADJ
taxlaw-2843	226	11	insurance.81	insurance.81	NOUN
taxlaw-2843	226	12	practices	practice	NOUN
taxlaw-2843	226	13	that	that	PRON
taxlaw-2843	226	14	have	have	VERB
taxlaw-2843	226	15	a	a	DET
taxlaw-2843	226	16	high	high	ADJ
taxlaw-2843	226	17	rate	rate	NOUN
taxlaw-2843	226	18	of	of	ADP
taxlaw-2843	226	19	medicare	medicare	PROPN
taxlaw-2843	226	20	and	and	CCONJ
taxlaw-2843	226	21	medicaid	medicaid	PROPN
taxlaw-2843	226	22	patients	patient	NOUN
taxlaw-2843	226	23	,	,	PUNCT
taxlaw-2843	226	24	like	like	ADP
taxlaw-2843	226	25	obstetrics	obstetric	NOUN
taxlaw-2843	226	26	,	,	PUNCT
taxlaw-2843	226	27	tend	tend	VERB
taxlaw-2843	226	28	to	to	PART
taxlaw-2843	226	29	operate	operate	VERB
taxlaw-2843	226	30	at	at	ADP
taxlaw-2843	226	31	a	a	DET
taxlaw-2843	226	32	loss,82	loss,82	NOUN
taxlaw-2843	226	33	but	but	CCONJ
taxlaw-2843	226	34	are	be	AUX
taxlaw-2843	226	35	also	also	ADV
taxlaw-2843	226	36	vital	vital	ADJ
taxlaw-2843	226	37	services	service	NOUN
taxlaw-2843	226	38	that	that	PRON
taxlaw-2843	226	39	would	would	AUX
taxlaw-2843	226	40	be	be	AUX
taxlaw-2843	226	41	extremely	extremely	ADV
taxlaw-2843	226	42	difficult	difficult	ADJ
taxlaw-2843	226	43	to	to	PART
taxlaw-2843	226	44	access	access	VERB
taxlaw-2843	226	45	if	if	SCONJ
taxlaw-2843	226	46	not	not	PART
taxlaw-2843	226	47	provided	provide	VERB
taxlaw-2843	226	48	by	by	ADP
taxlaw-2843	226	49	nonprofit	nonprofit	ADJ
taxlaw-2843	226	50	hospitals	hospital	NOUN
taxlaw-2843	226	51	.	.	PUNCT
taxlaw-2843	227	1	83	83	NUM
taxlaw-2843	227	2	this	this	PRON
taxlaw-2843	227	3	is	be	AUX
taxlaw-2843	227	4	especially	especially	ADV
taxlaw-2843	227	5	true	true	ADJ
taxlaw-2843	227	6	in	in	ADP
taxlaw-2843	227	7	rural	rural	ADJ
taxlaw-2843	227	8	areas	area	NOUN
taxlaw-2843	227	9	that	that	PRON
taxlaw-2843	227	10	tend	tend	VERB
taxlaw-2843	227	11	to	to	PART
taxlaw-2843	227	12	have	have	VERB
taxlaw-2843	227	13	the	the	DET
taxlaw-2843	227	14	highest	high	ADJ
taxlaw-2843	227	15	percentages	percentage	NOUN
taxlaw-2843	227	16	of	of	ADP
taxlaw-2843	227	17	individuals	individual	NOUN
taxlaw-2843	227	18	covered	cover	VERB
taxlaw-2843	227	19	by	by	ADP
taxlaw-2843	227	20	medicare	medicare	PROPN
taxlaw-2843	227	21	or	or	CCONJ
taxlaw-2843	227	22	medicaid.84	medicaid.84	NOUN
taxlaw-2843	227	23	the	the	DET
taxlaw-2843	227	24	result	result	NOUN
taxlaw-2843	227	25	is	be	AUX
taxlaw-2843	227	26	that	that	SCONJ
taxlaw-2843	227	27	hospitals	hospital	NOUN
taxlaw-2843	227	28	,	,	PUNCT
taxlaw-2843	227	29	especially	especially	ADV
taxlaw-2843	227	30	in	in	ADP
taxlaw-2843	227	31	areas	area	NOUN
taxlaw-2843	227	32	that	that	PRON
taxlaw-2843	227	33	are	be	AUX
taxlaw-2843	227	34	poor	poor	ADJ
taxlaw-2843	227	35	and	and	CCONJ
taxlaw-2843	227	36	rural	rural	ADJ
taxlaw-2843	227	37	,	,	PUNCT
taxlaw-2843	227	38	have	have	VERB
taxlaw-2843	227	39	conflicting	conflicting	ADJ
taxlaw-2843	227	40	incentives	incentive	NOUN
taxlaw-2843	227	41	.	.	PUNCT
taxlaw-2843	228	1	they	they	PRON
taxlaw-2843	228	2	provide	provide	VERB
taxlaw-2843	228	3	services	service	NOUN
taxlaw-2843	228	4	that	that	PRON
taxlaw-2843	228	5	are	be	AUX
taxlaw-2843	228	6	necessary	necessary	ADJ
taxlaw-2843	228	7	to	to	PART
taxlaw-2843	228	8	keep	keep	VERB
taxlaw-2843	228	9	their	their	PRON
taxlaw-2843	228	10	tax	tax	NOUN
taxlaw-2843	228	11	exemption	exemption	NOUN
taxlaw-2843	228	12	,	,	PUNCT
taxlaw-2843	228	13	but	but	CCONJ
taxlaw-2843	228	14	those	those	DET
taxlaw-2843	228	15	same	same	ADJ
taxlaw-2843	228	16	services	service	NOUN
taxlaw-2843	228	17	cost	cost	VERB
taxlaw-2843	228	18	the	the	DET
taxlaw-2843	228	19	hospitals	hospital	NOUN
taxlaw-2843	228	20	money	money	NOUN
taxlaw-2843	228	21	and	and	CCONJ
taxlaw-2843	228	22	make	make	VERB
taxlaw-2843	228	23	it	it	PRON
taxlaw-2843	228	24	more	more	ADV
taxlaw-2843	228	25	difficult	difficult	ADJ
taxlaw-2843	228	26	for	for	SCONJ
taxlaw-2843	228	27	them	they	PRON
taxlaw-2843	228	28	to	to	PART
taxlaw-2843	228	29	continue	continue	VERB
taxlaw-2843	228	30	operating	operate	VERB
taxlaw-2843	228	31	at	at	ADV
taxlaw-2843	228	32	all	all	ADV
taxlaw-2843	228	33	.	.	PUNCT
taxlaw-2843	229	1	2	2	X
taxlaw-2843	229	2	.	.	X
taxlaw-2843	229	3	hospitals	hospital	NOUN
taxlaw-2843	229	4	’	'	PUNCT
taxlaw-2843	229	5	tenuous	tenuous	ADJ
taxlaw-2843	229	6	hold	hold	NOUN
taxlaw-2843	229	7	on	on	ADP
taxlaw-2843	229	8	property	property	NOUN
taxlaw-2843	229	9	tax	tax	NOUN
taxlaw-2843	229	10	exemptions	exemption	NOUN
taxlaw-2843	229	11	76	76	NUM
taxlaw-2843	229	12	table	table	NOUN
taxlaw-2843	229	13	1a	1a	NOUN
taxlaw-2843	229	14	:	:	PUNCT
taxlaw-2843	229	15	medicaid	medicaid	NOUN
taxlaw-2843	229	16	and	and	CCONJ
taxlaw-2843	229	17	chip	chip	NOUN
taxlaw-2843	229	18	:	:	PUNCT
taxlaw-2843	229	19	june	june	PROPN
taxlaw-2843	229	20	and	and	CCONJ
taxlaw-2843	229	21	july	july	PROPN
taxlaw-2843	229	22	2016	2016	NUM
taxlaw-2843	229	23	monthly	monthly	ADJ
taxlaw-2843	229	24	enrollment	enrollment	NOUN
taxlaw-2843	229	25	updated	update	VERB
taxlaw-2843	229	26	september	september	PROPN
taxlaw-2843	229	27	2016	2016	NUM
taxlaw-2843	229	28	,	,	PUNCT
taxlaw-2843	229	29	medicaid.gov	medicaid.gov	X
taxlaw-2843	229	30	,	,	PUNCT
taxlaw-2843	229	31	http://www.medicaid.gov/medicaid/program-information/downloads/updated-july2016-enrollment-data.pdf	http://www.medicaid.gov/medicaid/program-information/downloads/updated-july2016-enrollment-data.pdf	PROPN
taxlaw-2843	230	1	[	[	X
taxlaw-2843	230	2	http://perma.cc/6jyb-c4tq	http://perma.cc/6jyb-c4tq	X
taxlaw-2843	230	3	]	]	X
taxlaw-2843	230	4	.	.	PUNCT
taxlaw-2843	231	1	77	77	NUM
taxlaw-2843	231	2	stephen	stephen	PROPN
taxlaw-2843	231	3	zuckerman	zuckerman	PROPN
taxlaw-2843	231	4	et	et	PROPN
taxlaw-2843	231	5	al	al	PROPN
taxlaw-2843	231	6	.	.	PROPN
taxlaw-2843	231	7	,	,	PUNCT
taxlaw-2843	231	8	trends	trend	NOUN
taxlaw-2843	231	9	in	in	ADP
taxlaw-2843	231	10	medicaid	medicaid	PROPN
taxlaw-2843	231	11	physician	physician	NOUN
taxlaw-2843	231	12	fees	fee	NOUN
taxlaw-2843	231	13	,	,	PUNCT
taxlaw-2843	231	14	2003	2003	NUM
taxlaw-2843	231	15	-	-	SYM
taxlaw-2843	231	16	2008	2008	NUM
taxlaw-2843	231	17	,	,	PUNCT
taxlaw-2843	231	18	28	28	NUM
taxlaw-2843	231	19	health	health	NOUN
taxlaw-2843	231	20	affairs	affair	NOUN
taxlaw-2843	231	21	w510	w510	PROPN
taxlaw-2843	231	22	,	,	PUNCT
taxlaw-2843	231	23	(	(	PUNCT
taxlaw-2843	231	24	june	june	PROPN
taxlaw-2843	231	25	2009	2009	NUM
taxlaw-2843	231	26	)	)	PUNCT
taxlaw-2843	231	27	,	,	PUNCT
taxlaw-2843	231	28	http://content.healthaffairs.org/content/28/3/w510.full	http://content.healthaffairs.org/content/28/3/w510.full	X
taxlaw-2843	232	1	[	[	X
taxlaw-2843	232	2	http://perma.cc/5kh5-6s72	http://perma.cc/5kh5-6s72	X
taxlaw-2843	232	3	]	]	PUNCT
taxlaw-2843	232	4	.	.	PUNCT
taxlaw-2843	233	1	78	78	NUM
taxlaw-2843	233	2	see	see	NOUN
taxlaw-2843	233	3	am	am	NOUN
taxlaw-2843	233	4	.	.	PUNCT
taxlaw-2843	234	1	hosp	hosp	PROPN
taxlaw-2843	234	2	.	.	PUNCT
taxlaw-2843	235	1	ass’n	ass’n	PROPN
taxlaw-2843	235	2	,	,	PUNCT
taxlaw-2843	235	3	hospital	hospital	NOUN
taxlaw-2843	235	4	payment	payment	NOUN
taxlaw-2843	235	5	shortfall	shortfall	NOUN
taxlaw-2843	235	6	relative	relative	ADJ
taxlaw-2843	235	7	to	to	ADP
taxlaw-2843	235	8	costs	cost	NOUN
taxlaw-2843	235	9	for	for	ADP
taxlaw-2843	235	10	medicare	medicare	PROPN
taxlaw-2843	235	11	,	,	PUNCT
taxlaw-2843	235	12	medicaid	medicaid	PROPN
taxlaw-2843	235	13	,	,	PUNCT
taxlaw-2843	235	14	and	and	CCONJ
taxlaw-2843	235	15	other	other	ADJ
taxlaw-2843	235	16	government	government	NOUN
taxlaw-2843	235	17	,	,	PUNCT
taxlaw-2843	235	18	1997	1997	NUM
taxlaw-2843	235	19	-	-	SYM
taxlaw-2843	235	20	2014	2014	NUM
taxlaw-2843	235	21	(	(	PUNCT
taxlaw-2843	235	22	may	may	PROPN
taxlaw-2843	235	23	12	12	NUM
taxlaw-2843	235	24	,	,	PUNCT
taxlaw-2843	235	25	2016	2016	NUM
taxlaw-2843	235	26	)	)	PUNCT
taxlaw-2843	235	27	,	,	PUNCT
taxlaw-2843	236	1	http://www.aha.org/research/reports/tw/chartbook/2016/chart4-7.pdf	http://www.aha.org/research/reports/tw/chartbook/2016/chart4-7.pdf	PROPN
taxlaw-2843	236	2	[	[	X
taxlaw-2843	236	3	http://perma.cc/6v8m-7vza	http://perma.cc/6v8m-7vza	X
taxlaw-2843	236	4	]	]	PUNCT
taxlaw-2843	236	5	.	.	PUNCT
taxlaw-2843	237	1	79	79	NUM
taxlaw-2843	237	2	see	see	VERB
taxlaw-2843	237	3	vogt	vogt	PROPN
taxlaw-2843	237	4	&	&	CCONJ
taxlaw-2843	237	5	town	town	NOUN
taxlaw-2843	237	6	,	,	PUNCT
taxlaw-2843	237	7	supra	supra	PROPN
taxlaw-2843	237	8	note	note	PROPN
taxlaw-2843	237	9	73	73	NUM
taxlaw-2843	237	10	;	;	PUNCT
taxlaw-2843	237	11	joynt	joynt	PROPN
taxlaw-2843	237	12	et	et	PROPN
taxlaw-2843	237	13	al	al	PROPN
taxlaw-2843	237	14	.	.	PROPN
taxlaw-2843	237	15	,	,	PUNCT
taxlaw-2843	237	16	supra	supra	PROPN
taxlaw-2843	237	17	note	note	PROPN
taxlaw-2843	237	18	68	68	NUM
taxlaw-2843	237	19	.	.	SYM
taxlaw-2843	237	20	80	80	NUM
taxlaw-2843	237	21	see	see	VERB
taxlaw-2843	237	22	joynt	joynt	PROPN
taxlaw-2843	237	23	et	et	PROPN
taxlaw-2843	237	24	al	al	PROPN
taxlaw-2843	237	25	.	.	PROPN
taxlaw-2843	237	26	,	,	PUNCT
taxlaw-2843	237	27	supra	supra	PROPN
taxlaw-2843	237	28	note	note	PROPN
taxlaw-2843	237	29	68	68	NUM
taxlaw-2843	237	30	;	;	PUNCT
taxlaw-2843	237	31	j.	j.	PROPN
taxlaw-2843	237	32	kevin	kevin	PROPN
taxlaw-2843	237	33	holloran	holloran	PROPN
taxlaw-2843	237	34	et	et	PROPN
taxlaw-2843	237	35	al	al	PROPN
taxlaw-2843	237	36	.	.	PROPN
taxlaw-2843	237	37	,	,	PUNCT
taxlaw-2843	237	38	u.s	u.s	PROPN
taxlaw-2843	237	39	.	.	PROPN
taxlaw-2843	237	40	not	not	PART
taxlaw-2843	237	41	-	-	PUNCT
taxlaw-2843	237	42	for	for	ADP
taxlaw-2843	237	43	-	-	PUNCT
taxlaw-2843	237	44	profit	profit	NOUN
taxlaw-2843	237	45	health	health	NOUN
taxlaw-2843	237	46	care	care	NOUN
taxlaw-2843	237	47	sector	sector	NOUN
taxlaw-2843	237	48	revised	revise	VERB
taxlaw-2843	237	49	to	to	PART
taxlaw-2843	237	50	stable	stable	ADJ
taxlaw-2843	237	51	from	from	ADP
taxlaw-2843	237	52	negative	negative	ADJ
taxlaw-2843	237	53	,	,	PUNCT
taxlaw-2843	237	54	though	though	SCONJ
taxlaw-2843	237	55	uncertainties	uncertainty	NOUN
taxlaw-2843	237	56	persist	persist	VERB
taxlaw-2843	237	57	,	,	PUNCT
taxlaw-2843	237	58	standard	standard	PROPN
taxlaw-2843	237	59	&	&	CCONJ
taxlaw-2843	237	60	poor	poor	PROPN
taxlaw-2843	237	61	’s	’s	PART
taxlaw-2843	237	62	global	global	ADJ
taxlaw-2843	237	63	credit	credit	NOUN
taxlaw-2843	237	64	portal	portal	PROPN
taxlaw-2843	237	65	(	(	PUNCT
taxlaw-2843	237	66	sept	sept	PROPN
taxlaw-2843	237	67	.	.	PROPN
taxlaw-2843	237	68	9	9	NUM
taxlaw-2843	237	69	,	,	PUNCT
taxlaw-2843	237	70	2015	2015	NUM
taxlaw-2843	237	71	)	)	PUNCT
taxlaw-2843	237	72	,	,	PUNCT
taxlaw-2843	237	73	http://www.globalcreditportal.com/ratingsdirect/renderarticle.do?articleid=1448167&sctartid=339491&fro	http://www.globalcreditportal.com/ratingsdirect/renderarticle.do?articleid=1448167&sctartid=339491&fro	NOUN
taxlaw-2843	237	74	m	m	NOUN
taxlaw-2843	237	75	=	=	ADJ
taxlaw-2843	237	76	cm&nsl_code	cm&nsl_code	NOUN
taxlaw-2843	237	77	=	=	NOUN
taxlaw-2843	237	78	lime&sourceobjectid=9325791&sourcerevid=1&fee_ind	lime&sourceobjectid=9325791&sourcerevid=1&fee_ind	NOUN
taxlaw-2843	237	79	=	=	SYM
taxlaw-2843	237	80	n&exp_date=2025090820:11:39	n&exp_date=2025090820:11:39	NOUN
taxlaw-2843	238	1	[	[	X
taxlaw-2843	238	2	http://perma.cc/t68m-9a9r	http://perma.cc/t68m-9a9r	X
taxlaw-2843	238	3	]	]	X
taxlaw-2843	238	4	(	(	PUNCT
taxlaw-2843	238	5	indicating	indicate	VERB
taxlaw-2843	238	6	that	that	SCONJ
taxlaw-2843	238	7	improvements	improvement	NOUN
taxlaw-2843	238	8	in	in	ADP
taxlaw-2843	238	9	hospital	hospital	NOUN
taxlaw-2843	238	10	finances	finance	NOUN
taxlaw-2843	238	11	attributable	attributable	ADJ
taxlaw-2843	238	12	to	to	ADP
taxlaw-2843	238	13	frequent	frequent	ADJ
taxlaw-2843	238	14	mergers	merger	NOUN
taxlaw-2843	238	15	)	)	PUNCT
taxlaw-2843	238	16	.	.	PUNCT
taxlaw-2843	239	1	81	81	NUM
taxlaw-2843	239	2	see	see	NOUN
taxlaw-2843	239	3	am	be	AUX
taxlaw-2843	239	4	.	.	PUNCT
taxlaw-2843	240	1	hosp	hosp	PROPN
taxlaw-2843	240	2	.	.	PUNCT
taxlaw-2843	241	1	ass’n	ass’n	VERB
taxlaw-2843	241	2	,	,	PUNCT
taxlaw-2843	241	3	aggregate	aggregate	ADJ
taxlaw-2843	241	4	hospital	hospital	NOUN
taxlaw-2843	241	5	payment	payment	NOUN
taxlaw-2843	241	6	-	-	PUNCT
taxlaw-2843	241	7	to	to	ADP
taxlaw-2843	241	8	-	-	PUNCT
taxlaw-2843	241	9	cost	cost	NOUN
taxlaw-2843	241	10	ratios	ratio	NOUN
taxlaw-2843	241	11	for	for	ADP
taxlaw-2843	241	12	private	private	ADJ
taxlaw-2843	241	13	payers	payer	NOUN
taxlaw-2843	241	14	,	,	PUNCT
taxlaw-2843	241	15	medicare	medicare	PROPN
taxlaw-2843	241	16	and	and	CCONJ
taxlaw-2843	241	17	medicaid	medicaid	PROPN
taxlaw-2843	241	18	,	,	PUNCT
taxlaw-2843	241	19	1994	1994	NUM
taxlaw-2843	241	20	-	-	SYM
taxlaw-2843	241	21	2014	2014	NUM
taxlaw-2843	241	22	(	(	PUNCT
taxlaw-2843	241	23	may	may	PROPN
taxlaw-2843	241	24	12	12	NUM
taxlaw-2843	241	25	,	,	PUNCT
taxlaw-2843	241	26	2016	2016	NUM
taxlaw-2843	241	27	)	)	PUNCT
taxlaw-2843	241	28	,	,	PUNCT
taxlaw-2843	242	1	http://www.aha.org/research/reports/tw/chartbook/2016/chart46.pdf	http://www.aha.org/research/reports/tw/chartbook/2016/chart46.pdf	PROPN
taxlaw-2843	243	1	[	[	X
taxlaw-2843	243	2	http://perma.cc/ms3e-mcpj	http://perma.cc/ms3e-mcpj	X
taxlaw-2843	243	3	]	]	X
taxlaw-2843	243	4	.	.	PUNCT
taxlaw-2843	244	1	82	82	NUM
taxlaw-2843	244	2	see	see	VERB
taxlaw-2843	244	3	john	john	PROPN
taxlaw-2843	244	4	commins	commins	PROPN
taxlaw-2843	244	5	,	,	PUNCT
taxlaw-2843	244	6	obstetrics	obstetric	VERB
taxlaw-2843	244	7	a	a	DET
taxlaw-2843	244	8	money	money	NOUN
taxlaw-2843	244	9	-	-	PUNCT
taxlaw-2843	244	10	losing	lose	VERB
taxlaw-2843	244	11	challenge	challenge	NOUN
taxlaw-2843	244	12	for	for	ADP
taxlaw-2843	244	13	rural	rural	ADJ
taxlaw-2843	244	14	hospitals	hospital	NOUN
taxlaw-2843	244	15	,	,	PUNCT
taxlaw-2843	244	16	health	health	NOUN
taxlaw-2843	244	17	leaders	leader	NOUN
taxlaw-2843	244	18	media	medium	NOUN
taxlaw-2843	244	19	(	(	PUNCT
taxlaw-2843	244	20	apr	apr	PROPN
taxlaw-2843	244	21	.	.	PROPN
taxlaw-2843	244	22	8	8	NUM
taxlaw-2843	244	23	,	,	PUNCT
taxlaw-2843	244	24	2015	2015	NUM
taxlaw-2843	244	25	)	)	PUNCT
taxlaw-2843	244	26	,	,	PUNCT
taxlaw-2843	244	27	http://healthleadersmedia.com/page-2/com-315108/obstetrics-a-moneylosingchallenge-for-rural-hospitals	http://healthleadersmedia.com/page-2/com-315108/obstetrics-a-moneylosingchallenge-for-rural-hospital	VERB
taxlaw-2843	245	1	[	[	X
taxlaw-2843	245	2	http://perma.cc/a4gl-cuj4	http://perma.cc/a4gl-cuj4	X
taxlaw-2843	245	3	]	]	X
taxlaw-2843	245	4	.	.	PUNCT
taxlaw-2843	246	1	83	83	NUM
taxlaw-2843	246	2	jill	jill	PROPN
taxlaw-2843	246	3	r.	r.	PROPN
taxlaw-2843	246	4	horwitz	horwitz	PROPN
taxlaw-2843	246	5	,	,	PUNCT
taxlaw-2843	246	6	why	why	SCONJ
taxlaw-2843	246	7	we	we	PRON
taxlaw-2843	246	8	need	need	VERB
taxlaw-2843	246	9	the	the	DET
taxlaw-2843	246	10	independent	independent	ADJ
taxlaw-2843	246	11	sector	sector	NOUN
taxlaw-2843	246	12	:	:	PUNCT
taxlaw-2843	246	13	the	the	DET
taxlaw-2843	246	14	behavior	behavior	NOUN
taxlaw-2843	246	15	,	,	PUNCT
taxlaw-2843	246	16	law	law	NOUN
taxlaw-2843	246	17	,	,	PUNCT
taxlaw-2843	246	18	and	and	CCONJ
taxlaw-2843	246	19	ethics	ethic	NOUN
taxlaw-2843	246	20	of	of	ADP
taxlaw-2843	246	21	notfor	notfor	NOUN
taxlaw-2843	246	22	-	-	PUNCT
taxlaw-2843	246	23	profit	profit	NOUN
taxlaw-2843	246	24	hospitals	hospital	NOUN
taxlaw-2843	246	25	,	,	PUNCT
taxlaw-2843	246	26	50	50	NUM
taxlaw-2843	246	27	ucla	ucla	NOUN
taxlaw-2843	246	28	l.	l.	PROPN
taxlaw-2843	246	29	rev	rev	PROPN
taxlaw-2843	246	30	.	.	PROPN
taxlaw-2843	246	31	1345	1345	NUM
taxlaw-2843	246	32	,	,	PUNCT
taxlaw-2843	246	33	1364	1364	NUM
taxlaw-2843	246	34	-	-	SYM
taxlaw-2843	246	35	76	76	NUM
taxlaw-2843	246	36	(	(	PUNCT
taxlaw-2843	246	37	2003	2003	NUM
taxlaw-2843	246	38	)	)	PUNCT
taxlaw-2843	246	39	(	(	PUNCT
taxlaw-2843	246	40	finding	find	VERB
taxlaw-2843	246	41	that	that	SCONJ
taxlaw-2843	246	42	nonprofit	nonprofit	ADJ
taxlaw-2843	246	43	hospitals	hospital	NOUN
taxlaw-2843	246	44	provide	provide	VERB
taxlaw-2843	246	45	undersupplied	undersupplied	ADJ
taxlaw-2843	246	46	,	,	PUNCT
taxlaw-2843	246	47	unprofitable	unprofitable	ADJ
taxlaw-2843	246	48	services	service	NOUN
taxlaw-2843	246	49	at	at	ADP
taxlaw-2843	246	50	significantly	significantly	ADV
taxlaw-2843	246	51	higher	high	ADJ
taxlaw-2843	246	52	rates	rate	NOUN
taxlaw-2843	246	53	than	than	ADP
taxlaw-2843	246	54	for	for	ADP
taxlaw-2843	246	55	-	-	PUNCT
taxlaw-2843	246	56	profits	profit	NOUN
taxlaw-2843	246	57	)	)	PUNCT
taxlaw-2843	246	58	.	.	PUNCT
taxlaw-2843	247	1	84	84	NUM
taxlaw-2843	248	1	i	i	PRON
taxlaw-2843	248	2	d.	d.	PROPN
taxlaw-2843	248	3	;	;	PUNCT
taxlaw-2843	248	4	commins	commin	NOUN
taxlaw-2843	248	5	,	,	PUNCT
taxlaw-2843	248	6	supra	supra	PROPN
taxlaw-2843	248	7	note	note	NOUN
taxlaw-2843	248	8	82	82	NUM
taxlaw-2843	248	9	.	.	SYM
taxlaw-2843	249	1	124	124	NUM
taxlaw-2843	249	2	columbia	columbia	PROPN
taxlaw-2843	249	3	journal	journal	PROPN
taxlaw-2843	249	4	of	of	ADP
taxlaw-2843	249	5	tax	tax	NOUN
taxlaw-2843	249	6	law	law	NOUN
taxlaw-2843	249	7	[	[	X
taxlaw-2843	249	8	vol.8:113	vol.8:113	PROPN
taxlaw-2843	249	9	though	though	SCONJ
taxlaw-2843	249	10	most	most	ADJ
taxlaw-2843	249	11	nonprofit	nonprofit	ADJ
taxlaw-2843	249	12	hospitals	hospital	NOUN
taxlaw-2843	249	13	have	have	AUX
taxlaw-2843	249	14	traditionally	traditionally	ADV
taxlaw-2843	249	15	received	receive	VERB
taxlaw-2843	249	16	exemption	exemption	NOUN
taxlaw-2843	249	17	from	from	ADP
taxlaw-2843	249	18	property	property	NOUN
taxlaw-2843	249	19	taxes	taxis	NOUN
taxlaw-2843	249	20	in	in	ADP
taxlaw-2843	249	21	every	every	DET
taxlaw-2843	249	22	state	state	NOUN
taxlaw-2843	249	23	,	,	PUNCT
taxlaw-2843	249	24	in	in	ADP
taxlaw-2843	249	25	recent	recent	ADJ
taxlaw-2843	249	26	years	year	NOUN
taxlaw-2843	249	27	,	,	PUNCT
taxlaw-2843	249	28	both	both	PRON
taxlaw-2843	249	29	courts	court	NOUN
taxlaw-2843	249	30	and	and	CCONJ
taxlaw-2843	249	31	legislatures	legislature	NOUN
taxlaw-2843	249	32	around	around	ADP
taxlaw-2843	249	33	the	the	DET
taxlaw-2843	249	34	country	country	NOUN
taxlaw-2843	249	35	have	have	AUX
taxlaw-2843	249	36	begun	begin	VERB
taxlaw-2843	249	37	to	to	PART
taxlaw-2843	249	38	challenge	challenge	VERB
taxlaw-2843	249	39	this	this	DET
taxlaw-2843	249	40	status	status	NOUN
taxlaw-2843	249	41	quo	quo	NOUN
taxlaw-2843	249	42	.	.	PUNCT
taxlaw-2843	250	1	several	several	ADJ
taxlaw-2843	250	2	states	state	NOUN
taxlaw-2843	250	3	’	'	PUNCT
taxlaw-2843	250	4	taxing	tax	VERB
taxlaw-2843	250	5	authorities	authority	NOUN
taxlaw-2843	250	6	have	have	AUX
taxlaw-2843	250	7	brought	bring	VERB
taxlaw-2843	250	8	high	high	ADJ
taxlaw-2843	250	9	-	-	PUNCT
taxlaw-2843	250	10	profile	profile	NOUN
taxlaw-2843	250	11	challenges	challenge	NOUN
taxlaw-2843	250	12	against	against	ADP
taxlaw-2843	250	13	various	various	ADJ
taxlaw-2843	250	14	hospitals	hospital	NOUN
taxlaw-2843	250	15	’	'	PUNCT
taxlaw-2843	250	16	exemptions	exemption	NOUN
taxlaw-2843	250	17	and	and	CCONJ
taxlaw-2843	250	18	won	win	VERB
taxlaw-2843	250	19	.	.	PUNCT
taxlaw-2843	251	1	in	in	ADP
taxlaw-2843	251	2	2010	2010	NUM
taxlaw-2843	251	3	,	,	PUNCT
taxlaw-2843	251	4	the	the	DET
taxlaw-2843	251	5	supreme	supreme	PROPN
taxlaw-2843	251	6	court	court	PROPN
taxlaw-2843	251	7	of	of	ADP
taxlaw-2843	251	8	illinois	illinois	PROPN
taxlaw-2843	251	9	decided	decide	VERB
taxlaw-2843	251	10	a	a	DET
taxlaw-2843	251	11	case	case	NOUN
taxlaw-2843	251	12	challenging	challenge	VERB
taxlaw-2843	251	13	the	the	DET
taxlaw-2843	251	14	property	property	NOUN
taxlaw-2843	251	15	tax	tax	NOUN
taxlaw-2843	251	16	exemption	exemption	NOUN
taxlaw-2843	251	17	for	for	ADP
taxlaw-2843	251	18	much	much	ADJ
taxlaw-2843	251	19	of	of	ADP
taxlaw-2843	251	20	the	the	DET
taxlaw-2843	251	21	property	property	NOUN
taxlaw-2843	251	22	located	locate	VERB
taxlaw-2843	251	23	at	at	ADP
taxlaw-2843	251	24	the	the	DET
taxlaw-2843	251	25	provena	provena	NOUN
taxlaw-2843	251	26	covenant	covenant	PROPN
taxlaw-2843	251	27	medical	medical	ADJ
taxlaw-2843	251	28	center	center	NOUN
taxlaw-2843	251	29	(	(	PUNCT
taxlaw-2843	251	30	pcmc	pcmc	NOUN
taxlaw-2843	251	31	)	)	PUNCT
taxlaw-2843	251	32	,	,	PUNCT
taxlaw-2843	251	33	a	a	DET
taxlaw-2843	251	34	nonprofit	nonprofit	ADJ
taxlaw-2843	251	35	hospital	hospital	NOUN
taxlaw-2843	251	36	owned	own	VERB
taxlaw-2843	251	37	and	and	CCONJ
taxlaw-2843	251	38	operated	operate	VERB
taxlaw-2843	251	39	by	by	ADP
taxlaw-2843	251	40	provena	provena	NOUN
taxlaw-2843	251	41	hospitals.85	hospitals.85	NOUN
taxlaw-2843	251	42	at	at	ADP
taxlaw-2843	251	43	the	the	DET
taxlaw-2843	251	44	time	time	NOUN
taxlaw-2843	251	45	of	of	ADP
taxlaw-2843	251	46	the	the	DET
taxlaw-2843	251	47	case	case	NOUN
taxlaw-2843	251	48	,	,	PUNCT
taxlaw-2843	251	49	property	property	NOUN
taxlaw-2843	251	50	was	be	AUX
taxlaw-2843	251	51	exempt	exempt	ADJ
taxlaw-2843	251	52	from	from	ADP
taxlaw-2843	251	53	taxation	taxation	NOUN
taxlaw-2843	251	54	in	in	ADP
taxlaw-2843	251	55	illinois	illinois	PROPN
taxlaw-2843	251	56	if	if	SCONJ
taxlaw-2843	251	57	it	it	PRON
taxlaw-2843	251	58	was	be	AUX
taxlaw-2843	251	59	“	"	PUNCT
taxlaw-2843	251	60	owned	own	VERB
taxlaw-2843	251	61	by	by	ADP
taxlaw-2843	251	62	an	an	DET
taxlaw-2843	251	63	institution	institution	NOUN
taxlaw-2843	251	64	of	of	ADP
taxlaw-2843	251	65	public	public	ADJ
taxlaw-2843	251	66	charity	charity	NOUN
taxlaw-2843	251	67	”	"	PUNCT
taxlaw-2843	251	68	and	and	CCONJ
taxlaw-2843	251	69	“	"	PUNCT
taxlaw-2843	251	70	actually	actually	ADV
taxlaw-2843	251	71	and	and	CCONJ
taxlaw-2843	251	72	exclusively	exclusively	ADV
taxlaw-2843	251	73	used	use	VERB
taxlaw-2843	251	74	for	for	ADP
taxlaw-2843	251	75	charitable	charitable	ADJ
taxlaw-2843	251	76	or	or	CCONJ
taxlaw-2843	251	77	beneficent	beneficent	ADJ
taxlaw-2843	251	78	purposes	purpose	NOUN
taxlaw-2843	251	79	,	,	PUNCT
taxlaw-2843	251	80	and	and	CCONJ
taxlaw-2843	251	81	not	not	PART
taxlaw-2843	251	82	leased	lease	VERB
taxlaw-2843	251	83	or	or	CCONJ
taxlaw-2843	251	84	otherwise	otherwise	ADV
taxlaw-2843	251	85	used	use	VERB
taxlaw-2843	251	86	with	with	ADP
taxlaw-2843	251	87	a	a	DET
taxlaw-2843	251	88	view	view	NOUN
taxlaw-2843	251	89	to	to	PART
taxlaw-2843	251	90	profit	profit	VERB
taxlaw-2843	251	91	.	.	PUNCT
taxlaw-2843	252	1	”86	”86	VERB
taxlaw-2843	252	2	the	the	DET
taxlaw-2843	252	3	illinois	illinois	PROPN
taxlaw-2843	252	4	department	department	PROPN
taxlaw-2843	252	5	of	of	ADP
taxlaw-2843	252	6	revenue	revenue	NOUN
taxlaw-2843	252	7	denied	deny	VERB
taxlaw-2843	252	8	provena	provena	NOUN
taxlaw-2843	252	9	hospitals	hospital	NOUN
taxlaw-2843	252	10	’	'	PUNCT
taxlaw-2843	252	11	application	application	NOUN
taxlaw-2843	252	12	for	for	ADP
taxlaw-2843	252	13	exemption	exemption	NOUN
taxlaw-2843	252	14	regarding	regard	VERB
taxlaw-2843	252	15	the	the	DET
taxlaw-2843	252	16	pcmc	pcmc	NOUN
taxlaw-2843	252	17	campus	campus	NOUN
taxlaw-2843	252	18	in	in	ADP
taxlaw-2843	252	19	2002	2002	NUM
taxlaw-2843	252	20	,	,	PUNCT
taxlaw-2843	252	21	finding	find	VERB
taxlaw-2843	252	22	that	that	SCONJ
taxlaw-2843	252	23	provena	provena	NOUN
taxlaw-2843	252	24	hospitals	hospital	NOUN
taxlaw-2843	252	25	was	be	AUX
taxlaw-2843	252	26	not	not	PART
taxlaw-2843	252	27	a	a	DET
taxlaw-2843	252	28	charitable	charitable	ADJ
taxlaw-2843	252	29	institution	institution	NOUN
taxlaw-2843	252	30	and	and	CCONJ
taxlaw-2843	252	31	the	the	DET
taxlaw-2843	252	32	property	property	NOUN
taxlaw-2843	252	33	was	be	AUX
taxlaw-2843	252	34	not	not	PART
taxlaw-2843	252	35	used	use	VERB
taxlaw-2843	252	36	for	for	ADP
taxlaw-2843	252	37	charitable	charitable	ADJ
taxlaw-2843	252	38	purposes.87	purposes.87	NOUN
taxlaw-2843	252	39	an	an	DET
taxlaw-2843	252	40	administrative	administrative	ADJ
taxlaw-2843	252	41	law	law	NOUN
taxlaw-2843	252	42	judge	judge	NOUN
taxlaw-2843	252	43	reviewed	review	VERB
taxlaw-2843	252	44	the	the	DET
taxlaw-2843	252	45	department	department	NOUN
taxlaw-2843	252	46	’s	’s	PART
taxlaw-2843	252	47	decision	decision	NOUN
taxlaw-2843	252	48	and	and	CCONJ
taxlaw-2843	252	49	recommended	recommend	VERB
taxlaw-2843	252	50	that	that	SCONJ
taxlaw-2843	252	51	provena	provena	NOUN
taxlaw-2843	252	52	hospitals	hospital	NOUN
taxlaw-2843	252	53	receive	receive	VERB
taxlaw-2843	252	54	exemption	exemption	NOUN
taxlaw-2843	252	55	for	for	ADP
taxlaw-2843	252	56	most	most	ADJ
taxlaw-2843	252	57	of	of	ADP
taxlaw-2843	252	58	its	its	PRON
taxlaw-2843	252	59	property	property	NOUN
taxlaw-2843	252	60	.	.	PUNCT
taxlaw-2843	253	1	88	88	NUM
taxlaw-2843	253	2	the	the	DET
taxlaw-2843	253	3	department	department	NOUN
taxlaw-2843	253	4	disagreed	disagree	VERB
taxlaw-2843	253	5	with	with	ADP
taxlaw-2843	253	6	the	the	DET
taxlaw-2843	253	7	recommendation	recommendation	NOUN
taxlaw-2843	253	8	and	and	CCONJ
taxlaw-2843	253	9	denied	deny	VERB
taxlaw-2843	253	10	the	the	DET
taxlaw-2843	253	11	exemption.89	exemption.89	NOUN
taxlaw-2843	253	12	provena	provena	NOUN
taxlaw-2843	253	13	hospitals	hospital	NOUN
taxlaw-2843	253	14	brought	bring	VERB
taxlaw-2843	253	15	suit	suit	NOUN
taxlaw-2843	253	16	in	in	ADP
taxlaw-2843	253	17	the	the	DET
taxlaw-2843	253	18	state	state	NOUN
taxlaw-2843	253	19	trial	trial	NOUN
taxlaw-2843	253	20	court	court	NOUN
taxlaw-2843	253	21	,	,	PUNCT
taxlaw-2843	253	22	which	which	PRON
taxlaw-2843	253	23	concurred	concur	VERB
taxlaw-2843	253	24	with	with	ADP
taxlaw-2843	253	25	the	the	DET
taxlaw-2843	253	26	administrative	administrative	ADJ
taxlaw-2843	253	27	law	law	NOUN
taxlaw-2843	253	28	judge	judge	NOUN
taxlaw-2843	253	29	and	and	CCONJ
taxlaw-2843	253	30	granted	grant	VERB
taxlaw-2843	253	31	the	the	DET
taxlaw-2843	253	32	exemption.90	exemption.90	NOUN
taxlaw-2843	253	33	the	the	DET
taxlaw-2843	253	34	appellate	appellate	ADJ
taxlaw-2843	253	35	court	court	NOUN
taxlaw-2843	253	36	reversed	reverse	VERB
taxlaw-2843	253	37	.	.	PUNCT
taxlaw-2843	254	1	provena	provena	NOUN
taxlaw-2843	254	2	hospitals	hospital	NOUN
taxlaw-2843	254	3	then	then	ADV
taxlaw-2843	254	4	appealed	appeal	VERB
taxlaw-2843	254	5	to	to	ADP
taxlaw-2843	254	6	the	the	DET
taxlaw-2843	254	7	illinois	illinois	PROPN
taxlaw-2843	254	8	supreme	supreme	PROPN
taxlaw-2843	254	9	court	court	PROPN
taxlaw-2843	254	10	,	,	PUNCT
taxlaw-2843	254	11	which	which	PRON
taxlaw-2843	254	12	upheld	uphold	VERB
taxlaw-2843	254	13	the	the	DET
taxlaw-2843	254	14	department	department	NOUN
taxlaw-2843	254	15	of	of	ADP
taxlaw-2843	254	16	revenue	revenue	NOUN
taxlaw-2843	254	17	’s	’s	PART
taxlaw-2843	254	18	denial	denial	NOUN
taxlaw-2843	254	19	of	of	ADP
taxlaw-2843	254	20	provena	provena	NOUN
taxlaw-2843	254	21	hospitals	hospital	NOUN
taxlaw-2843	254	22	’	'	PUNCT
taxlaw-2843	254	23	application	application	NOUN
taxlaw-2843	254	24	for	for	ADP
taxlaw-2843	254	25	property	property	NOUN
taxlaw-2843	254	26	tax	tax	NOUN
taxlaw-2843	254	27	exemption	exemption	NOUN
taxlaw-2843	254	28	for	for	ADP
taxlaw-2843	254	29	pcmc	pcmc	NOUN
taxlaw-2843	254	30	based	base	VERB
taxlaw-2843	254	31	on	on	ADP
taxlaw-2843	254	32	a	a	DET
taxlaw-2843	254	33	finding	finding	NOUN
taxlaw-2843	254	34	that	that	SCONJ
taxlaw-2843	254	35	provena	provena	NOUN
taxlaw-2843	254	36	hospitals	hospital	NOUN
taxlaw-2843	254	37	was	be	AUX
taxlaw-2843	254	38	not	not	PART
taxlaw-2843	254	39	a	a	DET
taxlaw-2843	254	40	charitable	charitable	ADJ
taxlaw-2843	254	41	institution	institution	NOUN
taxlaw-2843	254	42	and	and	CCONJ
taxlaw-2843	254	43	the	the	DET
taxlaw-2843	254	44	pcmc	pcmc	NOUN
taxlaw-2843	254	45	campus	campus	NOUN
taxlaw-2843	254	46	was	be	AUX
taxlaw-2843	254	47	not	not	PART
taxlaw-2843	254	48	used	use	VERB
taxlaw-2843	254	49	in	in	ADP
taxlaw-2843	254	50	a	a	DET
taxlaw-2843	254	51	charitable	charitable	ADJ
taxlaw-2843	254	52	way.91	way.91	NOUN
taxlaw-2843	254	53	the	the	DET
taxlaw-2843	254	54	court	court	NOUN
taxlaw-2843	254	55	pointed	point	VERB
taxlaw-2843	254	56	to	to	ADP
taxlaw-2843	254	57	two	two	NUM
taxlaw-2843	254	58	major	major	ADJ
taxlaw-2843	254	59	factors	factor	NOUN
taxlaw-2843	254	60	that	that	PRON
taxlaw-2843	254	61	swayed	sway	VERB
taxlaw-2843	254	62	its	its	PRON
taxlaw-2843	254	63	decision	decision	NOUN
taxlaw-2843	254	64	.	.	PUNCT
taxlaw-2843	255	1	the	the	DET
taxlaw-2843	255	2	first	first	ADJ
taxlaw-2843	255	3	was	be	AUX
taxlaw-2843	255	4	the	the	DET
taxlaw-2843	255	5	fact	fact	NOUN
taxlaw-2843	255	6	that	that	SCONJ
taxlaw-2843	255	7	pcmc	pcmc	NOUN
taxlaw-2843	255	8	was	be	AUX
taxlaw-2843	255	9	funded	fund	VERB
taxlaw-2843	255	10	almost	almost	ADV
taxlaw-2843	255	11	entirely	entirely	ADV
taxlaw-2843	255	12	by	by	ADP
taxlaw-2843	255	13	fees	fee	NOUN
taxlaw-2843	255	14	for	for	ADP
taxlaw-2843	255	15	services	service	NOUN
taxlaw-2843	255	16	;	;	PUNCT
taxlaw-2843	255	17	of	of	ADP
taxlaw-2843	255	18	the	the	DET
taxlaw-2843	255	19	hospital	hospital	NOUN
taxlaw-2843	255	20	’s	’s	PART
taxlaw-2843	255	21	$	$	SYM
taxlaw-2843	255	22	118	118	NUM
taxlaw-2843	255	23	million	million	NUM
taxlaw-2843	255	24	of	of	ADP
taxlaw-2843	255	25	total	total	ADJ
taxlaw-2843	255	26	revenue	revenue	NOUN
taxlaw-2843	255	27	,	,	PUNCT
taxlaw-2843	255	28	less	less	ADJ
taxlaw-2843	255	29	than	than	ADP
taxlaw-2843	255	30	4	4	NUM
taxlaw-2843	255	31	%	%	NOUN
taxlaw-2843	255	32	came	come	VERB
taxlaw-2843	255	33	from	from	ADP
taxlaw-2843	255	34	sources	source	NOUN
taxlaw-2843	255	35	other	other	ADJ
taxlaw-2843	255	36	than	than	ADP
taxlaw-2843	255	37	fees	fee	NOUN
taxlaw-2843	255	38	,	,	PUNCT
taxlaw-2843	255	39	and	and	CCONJ
taxlaw-2843	255	40	less	less	ADJ
taxlaw-2843	255	41	than	than	ADP
taxlaw-2843	255	42	$	$	SYM
taxlaw-2843	255	43	7,000	7,000	NUM
taxlaw-2843	255	44	came	come	VERB
taxlaw-2843	255	45	from	from	ADP
taxlaw-2843	255	46	charitable	charitable	ADJ
taxlaw-2843	255	47	donations.92	donations.92	NOUN
taxlaw-2843	255	48	the	the	DET
taxlaw-2843	255	49	second	second	ADJ
taxlaw-2843	255	50	was	be	AUX
taxlaw-2843	255	51	the	the	DET
taxlaw-2843	255	52	fact	fact	NOUN
taxlaw-2843	255	53	that	that	SCONJ
taxlaw-2843	255	54	neither	neither	CCONJ
taxlaw-2843	255	55	provena	provena	NOUN
taxlaw-2843	255	56	hospitals	hospital	NOUN
taxlaw-2843	255	57	nor	nor	CCONJ
taxlaw-2843	255	58	pcmc	pcmc	NOUN
taxlaw-2843	255	59	actively	actively	ADV
taxlaw-2843	255	60	promoted	promote	VERB
taxlaw-2843	255	61	pcmc	pcmc	NOUN
taxlaw-2843	255	62	’s	’s	PART
taxlaw-2843	255	63	charity	charity	PROPN
taxlaw-2843	255	64	care	care	PROPN
taxlaw-2843	255	65	program.93	program.93	NOUN
taxlaw-2843	255	66	the	the	DET
taxlaw-2843	255	67	hospital	hospital	NOUN
taxlaw-2843	255	68	would	would	AUX
taxlaw-2843	255	69	treat	treat	VERB
taxlaw-2843	255	70	indigent	indigent	ADJ
taxlaw-2843	255	71	patients	patient	NOUN
taxlaw-2843	255	72	but	but	CCONJ
taxlaw-2843	255	73	would	would	AUX
taxlaw-2843	255	74	bill	bill	VERB
taxlaw-2843	255	75	them	they	PRON
taxlaw-2843	255	76	as	as	ADP
taxlaw-2843	255	77	a	a	DET
taxlaw-2843	255	78	matter	matter	NOUN
taxlaw-2843	255	79	of	of	ADP
taxlaw-2843	255	80	course	course	NOUN
taxlaw-2843	255	81	and	and	CCONJ
taxlaw-2843	255	82	force	force	VERB
taxlaw-2843	255	83	those	those	DET
taxlaw-2843	255	84	patients	patient	NOUN
taxlaw-2843	255	85	to	to	PART
taxlaw-2843	255	86	apply	apply	VERB
taxlaw-2843	255	87	for	for	ADP
taxlaw-2843	255	88	free	free	ADJ
taxlaw-2843	255	89	or	or	CCONJ
taxlaw-2843	255	90	discounted	discount	VERB
taxlaw-2843	255	91	care	care	NOUN
taxlaw-2843	255	92	under	under	ADP
taxlaw-2843	255	93	the	the	DET
taxlaw-2843	255	94	terms	term	NOUN
taxlaw-2843	255	95	of	of	ADP
taxlaw-2843	255	96	the	the	DET
taxlaw-2843	255	97	financial	financial	ADJ
taxlaw-2843	255	98	assistance	assistance	NOUN
taxlaw-2843	255	99	program	program	NOUN
taxlaw-2843	255	100	.	.	PUNCT
taxlaw-2843	256	1	the	the	DET
taxlaw-2843	256	2	court	court	NOUN
taxlaw-2843	256	3	found	find	VERB
taxlaw-2843	256	4	that	that	SCONJ
taxlaw-2843	256	5	fees	fee	NOUN
taxlaw-2843	256	6	waived	waive	VERB
taxlaw-2843	256	7	under	under	ADP
taxlaw-2843	256	8	this	this	DET
taxlaw-2843	256	9	program	program	NOUN
taxlaw-2843	256	10	were	be	AUX
taxlaw-2843	256	11	treated	treat	VERB
taxlaw-2843	256	12	more	more	ADV
taxlaw-2843	256	13	like	like	ADP
taxlaw-2843	256	14	bad	bad	ADJ
taxlaw-2843	256	15	debt	debt	NOUN
taxlaw-2843	256	16	than	than	ADP
taxlaw-2843	256	17	charitable	charitable	ADJ
taxlaw-2843	256	18	work	work	NOUN
taxlaw-2843	256	19	and	and	CCONJ
taxlaw-2843	256	20	that	that	SCONJ
taxlaw-2843	256	21	this	this	DET
taxlaw-2843	256	22	approach	approach	NOUN
taxlaw-2843	256	23	led	lead	VERB
taxlaw-2843	256	24	pcmc	pcmc	NOUN
taxlaw-2843	256	25	to	to	PART
taxlaw-2843	256	26	provide	provide	VERB
taxlaw-2843	256	27	charity	charity	NOUN
taxlaw-2843	256	28	care	care	NOUN
taxlaw-2843	256	29	at	at	ADP
taxlaw-2843	256	30	a	a	DET
taxlaw-2843	256	31	level	level	NOUN
taxlaw-2843	256	32	far	far	ADV
taxlaw-2843	256	33	below	below	ADP
taxlaw-2843	256	34	the	the	DET
taxlaw-2843	256	35	community	community	NOUN
taxlaw-2843	256	36	’s	’s	PART
taxlaw-2843	256	37	need	need	NOUN
taxlaw-2843	256	38	for	for	ADP
taxlaw-2843	256	39	it	it	PRON
taxlaw-2843	256	40	.	.	PUNCT
taxlaw-2843	257	1	94	94	NUM
taxlaw-2843	257	2	of	of	ADP
taxlaw-2843	257	3	the	the	DET
taxlaw-2843	257	4	more	more	ADJ
taxlaw-2843	257	5	than	than	ADP
taxlaw-2843	257	6	110,000	110,000	NUM
taxlaw-2843	257	7	admissions	admission	NOUN
taxlaw-2843	257	8	at	at	ADP
taxlaw-2843	257	9	pcmc	pcmc	NOUN
taxlaw-2843	257	10	in	in	ADP
taxlaw-2843	257	11	2002	2002	NUM
taxlaw-2843	257	12	,	,	PUNCT
taxlaw-2843	257	13	just	just	ADV
taxlaw-2843	257	14	302	302	NUM
taxlaw-2843	257	15	received	receive	VERB
taxlaw-2843	257	16	financial	financial	ADJ
taxlaw-2843	257	17	assistance.95	assistance.95	NOUN
taxlaw-2843	257	18	the	the	DET
taxlaw-2843	257	19	court	court	NOUN
taxlaw-2843	257	20	found	find	VERB
taxlaw-2843	257	21	that	that	SCONJ
taxlaw-2843	257	22	this	this	DET
taxlaw-2843	257	23	number	number	NOUN
taxlaw-2843	257	24	was	be	AUX
taxlaw-2843	257	25	slightly	slightly	ADV
taxlaw-2843	257	26	misleading	misleading	ADJ
taxlaw-2843	257	27	;	;	PUNCT
taxlaw-2843	257	28	the	the	DET
taxlaw-2843	257	29	hospital	hospital	NOUN
taxlaw-2843	257	30	’s	’s	PART
taxlaw-2843	257	31	charity	charity	PROPN
taxlaw-2843	257	32	care	care	PROPN
taxlaw-2843	257	33	program	program	NOUN
taxlaw-2843	257	34	gave	give	VERB
taxlaw-2843	257	35	patients	patient	NOUN
taxlaw-2843	257	36	discounts	discount	NOUN
taxlaw-2843	257	37	based	base	VERB
taxlaw-2843	257	38	on	on	ADP
taxlaw-2843	257	39	the	the	DET
taxlaw-2843	257	40	fee	fee	NOUN
taxlaw-2843	257	41	that	that	PRON
taxlaw-2843	257	42	they	they	PRON
taxlaw-2843	257	43	would	would	AUX
taxlaw-2843	257	44	have	have	AUX
taxlaw-2843	257	45	charged	charge	VERB
taxlaw-2843	257	46	otherwise	otherwise	ADV
taxlaw-2843	257	47	,	,	PUNCT
taxlaw-2843	257	48	rather	rather	ADV
taxlaw-2843	257	49	than	than	ADP
taxlaw-2843	257	50	the	the	DET
taxlaw-2843	257	51	cost	cost	NOUN
taxlaw-2843	257	52	of	of	ADP
taxlaw-2843	257	53	providing	provide	VERB
taxlaw-2843	257	54	the	the	DET
taxlaw-2843	257	55	care	care	NOUN
taxlaw-2843	257	56	to	to	ADP
taxlaw-2843	257	57	the	the	DET
taxlaw-2843	257	58	hospital	hospital	NOUN
taxlaw-2843	257	59	.	.	PUNCT
taxlaw-2843	258	1	many	many	ADJ
taxlaw-2843	258	2	of	of	ADP
taxlaw-2843	258	3	the	the	DET
taxlaw-2843	258	4	discounts	discount	NOUN
taxlaw-2843	258	5	were	be	AUX
taxlaw-2843	258	6	smaller	small	ADJ
taxlaw-2843	258	7	than	than	ADP
taxlaw-2843	258	8	the	the	DET
taxlaw-2843	258	9	hospital	hospital	NOUN
taxlaw-2843	258	10	’s	’s	PART
taxlaw-2843	258	11	profit	profit	NOUN
taxlaw-2843	258	12	margin	margin	NOUN
taxlaw-2843	258	13	,	,	PUNCT
taxlaw-2843	258	14	so	so	ADV
taxlaw-2843	258	15	pcmc	pcmc	PROPN
taxlaw-2843	258	16	ended	end	VERB
taxlaw-2843	258	17	up	up	ADP
taxlaw-2843	258	18	with	with	ADP
taxlaw-2843	258	19	a	a	DET
taxlaw-2843	258	20	net	net	ADJ
taxlaw-2843	258	21	gain	gain	NOUN
taxlaw-2843	258	22	even	even	ADV
taxlaw-2843	258	23	when	when	SCONJ
taxlaw-2843	258	24	treating	treat	VERB
taxlaw-2843	258	25	patients	patient	NOUN
taxlaw-2843	258	26	that	that	PRON
taxlaw-2843	258	27	qualified	qualify	VERB
taxlaw-2843	258	28	for	for	ADP
taxlaw-2843	258	29	85	85	NUM
taxlaw-2843	258	30	provena	provena	NOUN
taxlaw-2843	258	31	covenant	covenant	NOUN
taxlaw-2843	258	32	med	med	PROPN
taxlaw-2843	258	33	.	.	PUNCT
taxlaw-2843	258	34	ctr	ctr	PROPN
taxlaw-2843	258	35	.	.	PROPN
taxlaw-2843	258	36	,	,	PUNCT
taxlaw-2843	258	37	925	925	NUM
taxlaw-2843	258	38	n.e.2d	n.e.2d	NOUN
taxlaw-2843	258	39	at	at	ADP
taxlaw-2843	258	40	1136	1136	NUM
taxlaw-2843	258	41	.	.	PUNCT
taxlaw-2843	259	1	86	86	NUM
taxlaw-2843	260	1	i	i	PRON
taxlaw-2843	260	2	d.	d.	PROPN
taxlaw-2843	260	3	at	at	ADP
taxlaw-2843	260	4	1141	1141	NUM
taxlaw-2843	260	5	;	;	PUNCT
taxlaw-2843	260	6	35	35	NUM
taxlaw-2843	260	7	ill	ill	ADJ
taxlaw-2843	260	8	.	.	PUNCT
taxlaw-2843	261	1	comp	comp	PROPN
taxlaw-2843	261	2	.	.	PUNCT
taxlaw-2843	262	1	stat	stat	PROPN
taxlaw-2843	262	2	.	.	PUNCT
taxlaw-2843	263	1	200/15	200/15	NUM
taxlaw-2843	263	2	-	-	PUNCT
taxlaw-2843	263	3	65(a	65(a	NUM
taxlaw-2843	263	4	)	)	PUNCT
taxlaw-2843	263	5	(	(	PUNCT
taxlaw-2843	263	6	west	west	NOUN
taxlaw-2843	263	7	2002	2002	NUM
taxlaw-2843	263	8	)	)	PUNCT
taxlaw-2843	263	9	.	.	PUNCT
taxlaw-2843	264	1	87	87	NUM
taxlaw-2843	264	2	provena	provena	NOUN
taxlaw-2843	264	3	covenant	covenant	NOUN
taxlaw-2843	264	4	med	med	PROPN
taxlaw-2843	264	5	.	.	PUNCT
taxlaw-2843	264	6	ctr	ctr	PROPN
taxlaw-2843	264	7	.	.	PROPN
taxlaw-2843	264	8	,	,	PUNCT
taxlaw-2843	264	9	925	925	NUM
taxlaw-2843	264	10	n.e.2d	n.e.2d	NOUN
taxlaw-2843	264	11	at	at	ADP
taxlaw-2843	264	12	1141	1141	NUM
taxlaw-2843	264	13	.	.	PUNCT
taxlaw-2843	265	1	88	88	NUM
taxlaw-2843	266	1	i	i	PRON
taxlaw-2843	266	2	d.	d.	PROPN
taxlaw-2843	266	3	89	89	NUM
taxlaw-2843	267	1	i	i	PRON
taxlaw-2843	267	2	d.	d.	PROPN
taxlaw-2843	267	3	at	at	ADP
taxlaw-2843	267	4	1141	1141	NUM
taxlaw-2843	267	5	-	-	SYM
taxlaw-2843	267	6	42	42	NUM
taxlaw-2843	267	7	.	.	PUNCT
taxlaw-2843	268	1	90	90	NUM
taxlaw-2843	268	2	id.at	id.at	ADJ
taxlaw-2843	268	3	1142	1142	NUM
taxlaw-2843	268	4	.	.	PUNCT
taxlaw-2843	269	1	91	91	NUM
taxlaw-2843	270	1	i	i	PRON
taxlaw-2843	270	2	d.	d.	PROPN
taxlaw-2843	270	3	at	at	ADP
taxlaw-2843	270	4	1146	1146	NUM
taxlaw-2843	270	5	-	-	SYM
taxlaw-2843	270	6	47	47	NUM
taxlaw-2843	270	7	.	.	PUNCT
taxlaw-2843	271	1	92	92	NUM
taxlaw-2843	272	1	i	i	PRON
taxlaw-2843	272	2	d.	d.	PROPN
taxlaw-2843	272	3	at	at	ADP
taxlaw-2843	272	4	1146	1146	NUM
taxlaw-2843	272	5	.	.	PUNCT
taxlaw-2843	273	1	93	93	NUM
taxlaw-2843	274	1	i	i	PRON
taxlaw-2843	274	2	d.	d.	PROPN
taxlaw-2843	274	3	at	at	ADP
taxlaw-2843	274	4	1149	1149	NUM
taxlaw-2843	274	5	.	.	PUNCT
taxlaw-2843	275	1	94	94	NUM
taxlaw-2843	276	1	i	i	PRON
taxlaw-2843	276	2	d.	d.	PROPN
taxlaw-2843	276	3	95	95	NUM
taxlaw-2843	277	1	i	i	PRON
taxlaw-2843	277	2	d.	d.	PROPN
taxlaw-2843	277	3	at	at	ADP
taxlaw-2843	277	4	1150	1150	NUM
taxlaw-2843	277	5	.	.	PUNCT
taxlaw-2843	278	1	2017	2017	NUM
taxlaw-2843	278	2	]	]	PUNCT
taxlaw-2843	278	3	property	property	NOUN
taxlaw-2843	278	4	tax	tax	NOUN
taxlaw-2843	278	5	exemptions	exemption	NOUN
taxlaw-2843	278	6	for	for	ADP
taxlaw-2843	278	7	hospitals	hospital	NOUN
taxlaw-2843	278	8	125	125	NUM
taxlaw-2843	278	9	financial	financial	ADJ
taxlaw-2843	278	10	assistance.96	assistance.96	PROPN
taxlaw-2843	278	11	the	the	DET
taxlaw-2843	278	12	court	court	NOUN
taxlaw-2843	278	13	also	also	ADV
taxlaw-2843	278	14	explicitly	explicitly	ADV
taxlaw-2843	278	15	rejected	reject	VERB
taxlaw-2843	278	16	arguments	argument	NOUN
taxlaw-2843	278	17	about	about	ADP
taxlaw-2843	278	18	other	other	ADJ
taxlaw-2843	278	19	ways	way	NOUN
taxlaw-2843	278	20	that	that	PRON
taxlaw-2843	278	21	pcmc	pcmc	NOUN
taxlaw-2843	278	22	created	create	VERB
taxlaw-2843	278	23	community	community	NOUN
taxlaw-2843	278	24	benefit	benefit	NOUN
taxlaw-2843	278	25	,	,	PUNCT
taxlaw-2843	278	26	noting	note	VERB
taxlaw-2843	278	27	that	that	SCONJ
taxlaw-2843	278	28	the	the	DET
taxlaw-2843	278	29	state	state	NOUN
taxlaw-2843	278	30	standard	standard	PROPN
taxlaw-2843	278	31	differed	differ	VERB
taxlaw-2843	278	32	from	from	ADP
taxlaw-2843	278	33	the	the	DET
taxlaw-2843	278	34	federal	federal	ADJ
taxlaw-2843	278	35	one.97	one.97	NOUN
taxlaw-2843	278	36	in	in	ADP
taxlaw-2843	278	37	2012	2012	NUM
taxlaw-2843	278	38	,	,	PUNCT
taxlaw-2843	278	39	the	the	DET
taxlaw-2843	278	40	illinois	illinois	PROPN
taxlaw-2843	278	41	legislature	legislature	NOUN
taxlaw-2843	278	42	responded	respond	VERB
taxlaw-2843	278	43	to	to	ADP
taxlaw-2843	278	44	provena	provena	NOUN
taxlaw-2843	278	45	by	by	ADP
taxlaw-2843	278	46	enacting	enact	VERB
taxlaw-2843	278	47	new	new	ADJ
taxlaw-2843	278	48	property	property	NOUN
taxlaw-2843	278	49	tax	tax	NOUN
taxlaw-2843	278	50	exemption	exemption	NOUN
taxlaw-2843	278	51	rules	rule	NOUN
taxlaw-2843	278	52	for	for	ADP
taxlaw-2843	278	53	hospitals	hospital	NOUN
taxlaw-2843	278	54	.	.	PUNCT
taxlaw-2843	279	1	rather	rather	ADV
taxlaw-2843	279	2	than	than	ADP
taxlaw-2843	279	3	conforming	conform	VERB
taxlaw-2843	279	4	to	to	ADP
taxlaw-2843	279	5	the	the	DET
taxlaw-2843	279	6	federal	federal	ADJ
taxlaw-2843	279	7	standard	standard	NOUN
taxlaw-2843	279	8	,	,	PUNCT
taxlaw-2843	279	9	the	the	DET
taxlaw-2843	279	10	new	new	ADJ
taxlaw-2843	279	11	rules	rule	NOUN
taxlaw-2843	279	12	clarified	clarify	VERB
taxlaw-2843	279	13	the	the	DET
taxlaw-2843	279	14	definition	definition	NOUN
taxlaw-2843	279	15	of	of	ADP
taxlaw-2843	279	16	“	"	PUNCT
taxlaw-2843	279	17	charity	charity	NOUN
taxlaw-2843	279	18	”	"	PUNCT
taxlaw-2843	279	19	in	in	ADP
taxlaw-2843	279	20	the	the	DET
taxlaw-2843	279	21	existing	exist	VERB
taxlaw-2843	279	22	rules.98	rules.98	NOUN
taxlaw-2843	279	23	to	to	PART
taxlaw-2843	279	24	receive	receive	VERB
taxlaw-2843	279	25	a	a	DET
taxlaw-2843	279	26	tax	tax	NOUN
taxlaw-2843	279	27	exemption	exemption	NOUN
taxlaw-2843	279	28	for	for	ADP
taxlaw-2843	279	29	real	real	ADJ
taxlaw-2843	279	30	and	and	CCONJ
taxlaw-2843	279	31	tangible	tangible	ADJ
taxlaw-2843	279	32	personal	personal	ADJ
taxlaw-2843	279	33	property	property	NOUN
taxlaw-2843	279	34	,	,	PUNCT
taxlaw-2843	279	35	an	an	DET
taxlaw-2843	279	36	illinois	illinois	PROPN
taxlaw-2843	279	37	hospital	hospital	NOUN
taxlaw-2843	279	38	must	must	AUX
taxlaw-2843	279	39	provide	provide	VERB
taxlaw-2843	279	40	charity	charity	NOUN
taxlaw-2843	279	41	care	care	NOUN
taxlaw-2843	279	42	or	or	CCONJ
taxlaw-2843	279	43	reduced	reduce	VERB
taxlaw-2843	279	44	-	-	PUNCT
taxlaw-2843	279	45	cost	cost	NOUN
taxlaw-2843	279	46	services	service	NOUN
taxlaw-2843	279	47	for	for	ADP
taxlaw-2843	279	48	the	the	DET
taxlaw-2843	279	49	indigent	indigent	NOUN
taxlaw-2843	279	50	at	at	ADP
taxlaw-2843	279	51	levels	level	NOUN
taxlaw-2843	279	52	at	at	ADP
taxlaw-2843	279	53	least	least	ADJ
taxlaw-2843	279	54	equivalent	equivalent	ADJ
taxlaw-2843	279	55	to	to	ADP
taxlaw-2843	279	56	what	what	PRON
taxlaw-2843	279	57	that	that	DET
taxlaw-2843	279	58	hospital	hospital	NOUN
taxlaw-2843	279	59	would	would	AUX
taxlaw-2843	279	60	otherwise	otherwise	ADV
taxlaw-2843	279	61	pay	pay	VERB
taxlaw-2843	279	62	in	in	ADP
taxlaw-2843	279	63	property	property	NOUN
taxlaw-2843	279	64	taxes.99	taxes.99	NOUN
taxlaw-2843	279	65	additionally	additionally	ADV
taxlaw-2843	279	66	,	,	PUNCT
taxlaw-2843	279	67	the	the	DET
taxlaw-2843	279	68	new	new	ADJ
taxlaw-2843	279	69	rules	rule	NOUN
taxlaw-2843	279	70	allow	allow	VERB
taxlaw-2843	279	71	for	for	ADP
taxlaw-2843	279	72	-	-	PUNCT
taxlaw-2843	279	73	profit	profit	NOUN
taxlaw-2843	279	74	hospitals	hospital	NOUN
taxlaw-2843	279	75	to	to	PART
taxlaw-2843	279	76	receive	receive	VERB
taxlaw-2843	279	77	limited	limited	ADJ
taxlaw-2843	279	78	tax	tax	NOUN
taxlaw-2843	279	79	credits	credit	NOUN
taxlaw-2843	279	80	against	against	ADP
taxlaw-2843	279	81	their	their	PRON
taxlaw-2843	279	82	property	property	NOUN
taxlaw-2843	279	83	tax	tax	NOUN
taxlaw-2843	279	84	burden	burden	NOUN
taxlaw-2843	279	85	equal	equal	ADJ
taxlaw-2843	279	86	to	to	ADP
taxlaw-2843	279	87	the	the	DET
taxlaw-2843	279	88	lesser	less	ADJ
taxlaw-2843	279	89	of	of	ADP
taxlaw-2843	279	90	the	the	DET
taxlaw-2843	279	91	real	real	ADJ
taxlaw-2843	279	92	property	property	NOUN
taxlaw-2843	279	93	taxes	taxis	NOUN
taxlaw-2843	279	94	on	on	ADP
taxlaw-2843	279	95	hospital	hospital	NOUN
taxlaw-2843	279	96	facilities	facility	NOUN
taxlaw-2843	279	97	and	and	CCONJ
taxlaw-2843	279	98	the	the	DET
taxlaw-2843	279	99	amount	amount	NOUN
taxlaw-2843	279	100	spent	spend	VERB
taxlaw-2843	279	101	providing	provide	VERB
taxlaw-2843	279	102	free	free	ADJ
taxlaw-2843	279	103	and	and	CCONJ
taxlaw-2843	279	104	discounted	discount	VERB
taxlaw-2843	279	105	care.100	care.100	NOUN
taxlaw-2843	279	106	while	while	SCONJ
taxlaw-2843	279	107	these	these	DET
taxlaw-2843	279	108	new	new	ADJ
taxlaw-2843	279	109	rules	rule	NOUN
taxlaw-2843	279	110	clarified	clarify	VERB
taxlaw-2843	279	111	the	the	DET
taxlaw-2843	279	112	old	old	ADJ
taxlaw-2843	279	113	standard	standard	NOUN
taxlaw-2843	279	114	,	,	PUNCT
taxlaw-2843	279	115	they	they	PRON
taxlaw-2843	279	116	are	be	AUX
taxlaw-2843	279	117	far	far	ADV
taxlaw-2843	279	118	from	from	ADP
taxlaw-2843	279	119	the	the	DET
taxlaw-2843	279	120	de	de	X
taxlaw-2843	279	121	facto	facto	X
taxlaw-2843	279	122	exemption	exemption	NOUN
taxlaw-2843	279	123	offered	offer	VERB
taxlaw-2843	279	124	by	by	ADP
taxlaw-2843	279	125	the	the	DET
taxlaw-2843	279	126	federal	federal	ADJ
taxlaw-2843	279	127	community	community	NOUN
taxlaw-2843	279	128	benefit	benefit	NOUN
taxlaw-2843	279	129	standard	standard	NOUN
taxlaw-2843	279	130	,	,	PUNCT
taxlaw-2843	279	131	indicating	indicate	VERB
taxlaw-2843	279	132	that	that	SCONJ
taxlaw-2843	279	133	hospitals	hospital	NOUN
taxlaw-2843	279	134	in	in	ADP
taxlaw-2843	279	135	illinois	illinois	PROPN
taxlaw-2843	279	136	with	with	ADP
taxlaw-2843	279	137	practices	practice	NOUN
taxlaw-2843	279	138	similar	similar	ADJ
taxlaw-2843	279	139	to	to	ADP
taxlaw-2843	279	140	those	those	PRON
taxlaw-2843	279	141	employed	employ	VERB
taxlaw-2843	279	142	by	by	ADP
taxlaw-2843	279	143	pcmc	pcmc	NOUN
taxlaw-2843	279	144	remain	remain	VERB
taxlaw-2843	279	145	vulnerable	vulnerable	ADJ
taxlaw-2843	279	146	to	to	ADP
taxlaw-2843	279	147	legal	legal	ADJ
taxlaw-2843	279	148	challenges	challenge	NOUN
taxlaw-2843	279	149	.	.	PUNCT
taxlaw-2843	280	1	additionally	additionally	ADV
taxlaw-2843	280	2	,	,	PUNCT
taxlaw-2843	280	3	an	an	DET
taxlaw-2843	280	4	illinois	illinois	PROPN
taxlaw-2843	280	5	appellate	appellate	PROPN
taxlaw-2843	280	6	court	court	NOUN
taxlaw-2843	280	7	recently	recently	ADV
taxlaw-2843	280	8	held	hold	VERB
taxlaw-2843	280	9	that	that	SCONJ
taxlaw-2843	280	10	the	the	DET
taxlaw-2843	280	11	rules	rule	NOUN
taxlaw-2843	280	12	requiring	require	VERB
taxlaw-2843	280	13	a	a	DET
taxlaw-2843	280	14	quantum	quantum	NOUN
taxlaw-2843	280	15	of	of	ADP
taxlaw-2843	280	16	charity	charity	NOUN
taxlaw-2843	280	17	care	care	NOUN
taxlaw-2843	280	18	and	and	CCONJ
taxlaw-2843	280	19	other	other	ADJ
taxlaw-2843	280	20	services	service	NOUN
taxlaw-2843	280	21	for	for	ADP
taxlaw-2843	280	22	a	a	DET
taxlaw-2843	280	23	hospital	hospital	NOUN
taxlaw-2843	280	24	to	to	PART
taxlaw-2843	280	25	receive	receive	VERB
taxlaw-2843	280	26	a	a	DET
taxlaw-2843	280	27	property	property	NOUN
taxlaw-2843	280	28	tax	tax	NOUN
taxlaw-2843	280	29	exemption	exemption	NOUN
taxlaw-2843	280	30	(	(	PUNCT
taxlaw-2843	280	31	but	but	CCONJ
taxlaw-2843	280	32	not	not	PART
taxlaw-2843	280	33	those	those	PRON
taxlaw-2843	280	34	granting	grant	VERB
taxlaw-2843	280	35	tax	tax	NOUN
taxlaw-2843	280	36	credits	credit	NOUN
taxlaw-2843	280	37	to	to	ADP
taxlaw-2843	280	38	for	for	ADP
taxlaw-2843	280	39	-	-	PUNCT
taxlaw-2843	280	40	profit	profit	NOUN
taxlaw-2843	280	41	hospitals	hospital	NOUN
taxlaw-2843	280	42	)	)	PUNCT
taxlaw-2843	280	43	violate	violate	VERB
taxlaw-2843	280	44	the	the	DET
taxlaw-2843	280	45	illinois	illinois	PROPN
taxlaw-2843	280	46	constitution	constitution	NOUN
taxlaw-2843	280	47	,	,	PUNCT
taxlaw-2843	280	48	so	so	ADV
taxlaw-2843	280	49	the	the	DET
taxlaw-2843	280	50	standard	standard	NOUN
taxlaw-2843	280	51	applicable	applicable	ADJ
taxlaw-2843	280	52	in	in	ADP
taxlaw-2843	280	53	provena	provena	NOUN
taxlaw-2843	280	54	may	may	AUX
taxlaw-2843	280	55	return.101	return.101	VERB
taxlaw-2843	280	56	in	in	ADP
taxlaw-2843	280	57	2006	2006	NUM
taxlaw-2843	280	58	,	,	PUNCT
taxlaw-2843	280	59	2007	2007	NUM
taxlaw-2843	280	60	,	,	PUNCT
taxlaw-2843	280	61	and	and	CCONJ
taxlaw-2843	280	62	2008	2008	NUM
taxlaw-2843	280	63	,	,	PUNCT
taxlaw-2843	280	64	the	the	DET
taxlaw-2843	280	65	town	town	NOUN
taxlaw-2843	280	66	of	of	ADP
taxlaw-2843	280	67	morristown	morristown	PROPN
taxlaw-2843	280	68	,	,	PUNCT
taxlaw-2843	280	69	new	new	PROPN
taxlaw-2843	280	70	jersey	jersey	PROPN
taxlaw-2843	280	71	denied	deny	VERB
taxlaw-2843	280	72	morristown	morristown	PROPN
taxlaw-2843	280	73	medical	medical	PROPN
taxlaw-2843	280	74	center	center	PROPN
taxlaw-2843	280	75	’s	’s	PART
taxlaw-2843	280	76	(	(	PUNCT
taxlaw-2843	280	77	mmc	mmc	X
taxlaw-2843	280	78	’s	’s	PART
taxlaw-2843	280	79	)	)	PUNCT
taxlaw-2843	280	80	application	application	NOUN
taxlaw-2843	280	81	for	for	ADP
taxlaw-2843	280	82	property	property	NOUN
taxlaw-2843	280	83	tax	tax	NOUN
taxlaw-2843	280	84	exemption	exemption	NOUN
taxlaw-2843	280	85	.	.	PUNCT
taxlaw-2843	281	1	mmc	mmc	PROPN
taxlaw-2843	281	2	is	be	AUX
taxlaw-2843	281	3	one	one	NUM
taxlaw-2843	281	4	of	of	ADP
taxlaw-2843	281	5	several	several	ADJ
taxlaw-2843	281	6	nonprofit	nonprofit	ADJ
taxlaw-2843	281	7	hospitals	hospital	NOUN
taxlaw-2843	281	8	owned	own	VERB
taxlaw-2843	281	9	and	and	CCONJ
taxlaw-2843	281	10	operated	operate	VERB
taxlaw-2843	281	11	by	by	ADP
taxlaw-2843	281	12	atlantic	atlantic	ADJ
taxlaw-2843	281	13	health	health	NOUN
taxlaw-2843	281	14	system	system	NOUN
taxlaw-2843	281	15	(	(	PUNCT
taxlaw-2843	281	16	ahs	ahs	INTJ
taxlaw-2843	281	17	)	)	PUNCT
taxlaw-2843	281	18	in	in	ADP
taxlaw-2843	281	19	new	new	ADJ
taxlaw-2843	281	20	jersey.102	jersey.102	NOUN
taxlaw-2843	281	21	this	this	PRON
taxlaw-2843	281	22	was	be	AUX
taxlaw-2843	281	23	the	the	DET
taxlaw-2843	281	24	first	first	ADJ
taxlaw-2843	281	25	time	time	NOUN
taxlaw-2843	281	26	that	that	PRON
taxlaw-2843	281	27	a	a	DET
taxlaw-2843	281	28	hospital	hospital	NOUN
taxlaw-2843	281	29	’s	’s	PART
taxlaw-2843	281	30	entire	entire	ADJ
taxlaw-2843	281	31	property	property	NOUN
taxlaw-2843	281	32	tax	tax	NOUN
taxlaw-2843	281	33	exemption	exemption	NOUN
taxlaw-2843	281	34	was	be	AUX
taxlaw-2843	281	35	challenged	challenge	VERB
taxlaw-2843	281	36	in	in	ADP
taxlaw-2843	281	37	new	new	ADJ
taxlaw-2843	281	38	jersey.103	jersey.103	NOUN
taxlaw-2843	281	39	after	after	ADP
taxlaw-2843	281	40	discussing	discuss	VERB
taxlaw-2843	281	41	mmc	mmc	PROPN
taxlaw-2843	281	42	,	,	PUNCT
taxlaw-2843	281	43	ahs	ahs	INTJ
taxlaw-2843	281	44	,	,	PUNCT
taxlaw-2843	281	45	and	and	CCONJ
taxlaw-2843	281	46	their	their	PRON
taxlaw-2843	281	47	structure	structure	NOUN
taxlaw-2843	281	48	and	and	CCONJ
taxlaw-2843	281	49	practices	practice	NOUN
taxlaw-2843	281	50	,	,	PUNCT
taxlaw-2843	281	51	the	the	DET
taxlaw-2843	281	52	court	court	NOUN
taxlaw-2843	281	53	traced	trace	VERB
taxlaw-2843	281	54	the	the	DET
taxlaw-2843	281	55	origin	origin	NOUN
taxlaw-2843	281	56	of	of	ADP
taxlaw-2843	281	57	tax	tax	NOUN
taxlaw-2843	281	58	exemptions	exemption	NOUN
taxlaw-2843	281	59	for	for	ADP
taxlaw-2843	281	60	hospitals	hospital	NOUN
taxlaw-2843	281	61	in	in	ADP
taxlaw-2843	281	62	the	the	DET
taxlaw-2843	281	63	united	united	PROPN
taxlaw-2843	281	64	states	states	PROPN
taxlaw-2843	281	65	as	as	ADP
taxlaw-2843	281	66	a	a	DET
taxlaw-2843	281	67	whole	whole	NOUN
taxlaw-2843	281	68	and	and	CCONJ
taxlaw-2843	281	69	in	in	ADP
taxlaw-2843	281	70	new	new	PROPN
taxlaw-2843	281	71	jersey	jersey	PROPN
taxlaw-2843	281	72	.	.	PUNCT
taxlaw-2843	282	1	the	the	DET
taxlaw-2843	282	2	court	court	NOUN
taxlaw-2843	282	3	emphasized	emphasize	VERB
taxlaw-2843	282	4	that	that	SCONJ
taxlaw-2843	282	5	the	the	DET
taxlaw-2843	282	6	rules	rule	NOUN
taxlaw-2843	282	7	grew	grow	VERB
taxlaw-2843	282	8	out	out	ADP
taxlaw-2843	282	9	of	of	ADP
taxlaw-2843	282	10	a	a	DET
taxlaw-2843	282	11	desire	desire	NOUN
taxlaw-2843	282	12	to	to	PART
taxlaw-2843	282	13	provide	provide	VERB
taxlaw-2843	282	14	tax	tax	NOUN
taxlaw-2843	282	15	relief	relief	NOUN
taxlaw-2843	282	16	to	to	ADP
taxlaw-2843	282	17	charitable	charitable	ADJ
taxlaw-2843	282	18	institutions	institution	NOUN
taxlaw-2843	282	19	and	and	CCONJ
taxlaw-2843	282	20	that	that	SCONJ
taxlaw-2843	282	21	the	the	DET
taxlaw-2843	282	22	typical	typical	ADJ
taxlaw-2843	282	23	practices	practice	NOUN
taxlaw-2843	282	24	of	of	ADP
taxlaw-2843	282	25	hospitals	hospital	NOUN
taxlaw-2843	282	26	had	have	AUX
taxlaw-2843	282	27	changed	change	VERB
taxlaw-2843	282	28	so	so	ADV
taxlaw-2843	282	29	drastically	drastically	ADV
taxlaw-2843	282	30	that	that	SCONJ
taxlaw-2843	282	31	they	they	PRON
taxlaw-2843	282	32	no	no	ADV
taxlaw-2843	282	33	longer	long	ADV
taxlaw-2843	282	34	fit	fit	ADJ
taxlaw-2843	282	35	into	into	ADP
taxlaw-2843	282	36	that	that	DET
taxlaw-2843	282	37	label.104	label.104	NOUN
taxlaw-2843	282	38	in	in	ADP
taxlaw-2843	282	39	new	new	PROPN
taxlaw-2843	282	40	jersey	jersey	PROPN
taxlaw-2843	282	41	,	,	PUNCT
taxlaw-2843	282	42	as	as	ADP
taxlaw-2843	282	43	in	in	ADP
taxlaw-2843	282	44	every	every	DET
taxlaw-2843	282	45	other	other	ADJ
taxlaw-2843	282	46	state	state	NOUN
taxlaw-2843	282	47	,	,	PUNCT
taxlaw-2843	282	48	taxation	taxation	NOUN
taxlaw-2843	282	49	is	be	AUX
taxlaw-2843	282	50	the	the	DET
taxlaw-2843	282	51	rule	rule	NOUN
taxlaw-2843	282	52	and	and	CCONJ
taxlaw-2843	282	53	exemption	exemption	NOUN
taxlaw-2843	282	54	is	be	AUX
taxlaw-2843	282	55	the	the	DET
taxlaw-2843	282	56	exception	exception	NOUN
taxlaw-2843	282	57	.	.	PUNCT
taxlaw-2843	283	1	therefore	therefore	ADV
taxlaw-2843	283	2	,	,	PUNCT
taxlaw-2843	283	3	the	the	DET
taxlaw-2843	283	4	court	court	NOUN
taxlaw-2843	283	5	examined	examine	VERB
taxlaw-2843	283	6	mmc	mmc	NOUN
taxlaw-2843	283	7	with	with	ADP
taxlaw-2843	283	8	a	a	DET
taxlaw-2843	283	9	critical	critical	ADJ
taxlaw-2843	283	10	eye	eye	NOUN
taxlaw-2843	283	11	and	and	CCONJ
taxlaw-2843	283	12	with	with	ADP
taxlaw-2843	283	13	a	a	DET
taxlaw-2843	283	14	posture	posture	NOUN
taxlaw-2843	283	15	that	that	SCONJ
taxlaw-2843	283	16	any	any	DET
taxlaw-2843	283	17	failure	failure	NOUN
taxlaw-2843	283	18	to	to	PART
taxlaw-2843	283	19	meet	meet	VERB
taxlaw-2843	283	20	the	the	DET
taxlaw-2843	283	21	requirements	requirement	NOUN
taxlaw-2843	283	22	contained	contain	VERB
taxlaw-2843	283	23	in	in	ADP
taxlaw-2843	283	24	the	the	DET
taxlaw-2843	283	25	statutory	statutory	ADJ
taxlaw-2843	283	26	rules	rule	NOUN
taxlaw-2843	283	27	and	and	CCONJ
taxlaw-2843	283	28	clarifying	clarify	VERB
taxlaw-2843	283	29	case	case	NOUN
taxlaw-2843	283	30	law	law	NOUN
taxlaw-2843	283	31	would	would	AUX
taxlaw-2843	283	32	result	result	VERB
taxlaw-2843	283	33	in	in	ADP
taxlaw-2843	283	34	a	a	DET
taxlaw-2843	283	35	loss	loss	NOUN
taxlaw-2843	283	36	of	of	ADP
taxlaw-2843	283	37	exemption.105	exemption.105	NOUN
taxlaw-2843	283	38	at	at	ADP
taxlaw-2843	283	39	the	the	DET
taxlaw-2843	283	40	time	time	NOUN
taxlaw-2843	283	41	of	of	ADP
taxlaw-2843	283	42	the	the	DET
taxlaw-2843	283	43	case	case	NOUN
taxlaw-2843	283	44	,	,	PUNCT
taxlaw-2843	283	45	new	new	PROPN
taxlaw-2843	283	46	jersey	jersey	PROPN
taxlaw-2843	283	47	exempted	exempt	VERB
taxlaw-2843	283	48	property	property	NOUN
taxlaw-2843	283	49	“	"	PUNCT
taxlaw-2843	283	50	actually	actually	ADV
taxlaw-2843	283	51	used	use	VERB
taxlaw-2843	283	52	in	in	ADP
taxlaw-2843	283	53	the	the	DET
taxlaw-2843	283	54	work	work	NOUN
taxlaw-2843	283	55	of	of	ADP
taxlaw-2843	283	56	associations	association	NOUN
taxlaw-2843	283	57	and	and	CCONJ
taxlaw-2843	283	58	corporations	corporation	NOUN
taxlaw-2843	283	59	organized	organize	VERB
taxlaw-2843	283	60	exclusively	exclusively	ADV
taxlaw-2843	283	61	for	for	ADP
taxlaw-2843	283	62	hospital	hospital	NOUN
taxlaw-2843	283	63	purposes	purpose	NOUN
taxlaw-2843	283	64	”	"	PUNCT
taxlaw-2843	283	65	and	and	CCONJ
taxlaw-2843	283	66	“	"	PUNCT
taxlaw-2843	283	67	not	not	PART
taxlaw-2843	283	68	conducted	conduct	VERB
taxlaw-2843	283	69	for	for	ADP
taxlaw-2843	283	70	profit	profit	NOUN
taxlaw-2843	283	71	.	.	PUNCT
taxlaw-2843	283	72	”106	”106	PUNCT
taxlaw-2843	283	73	in	in	ADP
taxlaw-2843	283	74	two	two	NUM
taxlaw-2843	283	75	prior	prior	ADJ
taxlaw-2843	283	76	letter	letter	NOUN
taxlaw-2843	283	77	opinions	opinion	NOUN
taxlaw-2843	283	78	,	,	PUNCT
taxlaw-2843	283	79	the	the	DET
taxlaw-2843	283	80	state	state	NOUN
taxlaw-2843	283	81	tax	tax	NOUN
taxlaw-2843	283	82	court	court	NOUN
taxlaw-2843	283	83	concluded	conclude	VERB
taxlaw-2843	283	84	that	that	SCONJ
taxlaw-2843	283	85	mmc	mmc	PROPN
taxlaw-2843	283	86	was	be	AUX
taxlaw-2843	283	87	organized	organize	VERB
taxlaw-2843	283	88	exclusively	exclusively	ADV
taxlaw-2843	283	89	for	for	ADP
taxlaw-2843	283	90	hospital	hospital	NOUN
taxlaw-2843	283	91	purposes	purpose	NOUN
taxlaw-2843	283	92	and	and	CCONJ
taxlaw-2843	283	93	that	that	SCONJ
taxlaw-2843	283	94	the	the	DET
taxlaw-2843	283	95	vast	vast	ADJ
taxlaw-2843	283	96	majority	majority	NOUN
taxlaw-2843	283	97	of	of	ADP
taxlaw-2843	283	98	its	its	PRON
taxlaw-2843	283	99	property	property	NOUN
taxlaw-2843	283	100	was	be	AUX
taxlaw-2843	283	101	used	use	VERB
taxlaw-2843	283	102	for	for	ADP
taxlaw-2843	283	103	those	those	DET
taxlaw-2843	283	104	purposes	purpose	NOUN
taxlaw-2843	283	105	.	.	PUNCT
taxlaw-2843	284	1	the	the	DET
taxlaw-2843	284	2	question	question	NOUN
taxlaw-2843	284	3	remaining	remain	VERB
taxlaw-2843	284	4	in	in	ADP
taxlaw-2843	284	5	this	this	DET
taxlaw-2843	284	6	case	case	NOUN
taxlaw-2843	284	7	,	,	PUNCT
taxlaw-2843	284	8	therefore	therefore	ADV
taxlaw-2843	284	9	,	,	PUNCT
taxlaw-2843	284	10	was	be	AUX
taxlaw-2843	284	11	96	96	NUM
taxlaw-2843	284	12	i	i	PROPN
taxlaw-2843	284	13	d.	d.	PROPN
taxlaw-2843	284	14	97	97	NUM
taxlaw-2843	285	1	i	i	PRON
taxlaw-2843	285	2	d.	d.	PROPN
taxlaw-2843	285	3	at	at	ADP
taxlaw-2843	285	4	1152	1152	NUM
taxlaw-2843	285	5	98	98	NUM
taxlaw-2843	285	6	35	35	NUM
taxlaw-2843	285	7	ill	ill	ADJ
taxlaw-2843	285	8	.	.	PUNCT
taxlaw-2843	286	1	comp	comp	PROPN
taxlaw-2843	286	2	.	.	PUNCT
taxlaw-2843	287	1	stat	stat	PROPN
taxlaw-2843	287	2	.	.	PUNCT
taxlaw-2843	288	1	200/15	200/15	NUM
taxlaw-2843	288	2	-	-	PUNCT
taxlaw-2843	288	3	86(a	86(a	NUM
taxlaw-2843	288	4	)	)	PUNCT
taxlaw-2843	288	5	.	.	PUNCT
taxlaw-2843	289	1	99	99	NUM
taxlaw-2843	290	1	i	i	PRON
taxlaw-2843	290	2	d.	d.	PROPN
taxlaw-2843	290	3	15	15	NUM
taxlaw-2843	290	4	-	-	SYM
taxlaw-2843	290	5	86(c	86(c	NUM
taxlaw-2843	290	6	)	)	PUNCT
taxlaw-2843	290	7	.	.	PUNCT
taxlaw-2843	291	1	100	100	NUM
taxlaw-2843	291	2	35	35	NUM
taxlaw-2843	291	3	ill	ill	ADJ
taxlaw-2843	291	4	.	.	PUNCT
taxlaw-2843	292	1	comp	comp	PROPN
taxlaw-2843	292	2	.	.	PUNCT
taxlaw-2843	293	1	stat	stat	PROPN
taxlaw-2843	293	2	.	.	PUNCT
taxlaw-2843	294	1	5/223(a	5/223(a	NUM
taxlaw-2843	294	2	)	)	PUNCT
taxlaw-2843	294	3	.	.	PUNCT
taxlaw-2843	295	1	101	101	NUM
taxlaw-2843	295	2	carle	carle	PROPN
taxlaw-2843	295	3	foundation	foundation	PROPN
taxlaw-2843	295	4	v.	v.	PROPN
taxlaw-2843	295	5	cunningham	cunningham	PROPN
taxlaw-2843	295	6	township	township	PROPN
taxlaw-2843	295	7	,	,	PUNCT
taxlaw-2843	295	8	45	45	NUM
taxlaw-2843	295	9	n.e.3d	n.e.3d	NOUN
taxlaw-2843	295	10	,	,	PUNCT
taxlaw-2843	295	11	1173	1173	NUM
taxlaw-2843	295	12	,	,	PUNCT
taxlaw-2843	295	13	1180	1180	NUM
taxlaw-2843	295	14	(	(	PUNCT
taxlaw-2843	295	15	january	january	PROPN
taxlaw-2843	295	16	2016	2016	NUM
taxlaw-2843	295	17	)	)	PUNCT
taxlaw-2843	295	18	.	.	PUNCT
taxlaw-2843	296	1	102	102	NUM
taxlaw-2843	296	2	ahs	ahs	PROPN
taxlaw-2843	296	3	hospital	hospital	PROPN
taxlaw-2843	296	4	corp	corp	PROPN
taxlaw-2843	296	5	.	.	PROPN
taxlaw-2843	296	6	,	,	PUNCT
taxlaw-2843	296	7	28	28	NUM
taxlaw-2843	296	8	n.j	n.j	PROPN
taxlaw-2843	296	9	.	.	PROPN
taxlaw-2843	296	10	tax	tax	NOUN
taxlaw-2843	296	11	at	at	ADP
taxlaw-2843	296	12	462	462	NUM
taxlaw-2843	296	13	,	,	PUNCT
taxlaw-2843	296	14	470	470	NUM
taxlaw-2843	296	15	-	-	SYM
taxlaw-2843	296	16	71	71	NUM
taxlaw-2843	296	17	.	.	PUNCT
taxlaw-2843	296	18	103	103	NUM
taxlaw-2843	297	1	i	i	PRON
taxlaw-2843	297	2	d.	d.	NOUN
taxlaw-2843	297	3	at	at	ADP
taxlaw-2843	297	4	464	464	NUM
taxlaw-2843	297	5	.	.	PUNCT
taxlaw-2843	298	1	104	104	NUM
taxlaw-2843	299	1	i	i	PRON
taxlaw-2843	299	2	d.	d.	PROPN
taxlaw-2843	299	3	at	at	ADP
taxlaw-2843	299	4	478	478	NUM
taxlaw-2843	299	5	-	-	SYM
taxlaw-2843	299	6	95	95	NUM
taxlaw-2843	299	7	.	.	PUNCT
taxlaw-2843	300	1	105	105	NUM
taxlaw-2843	301	1	i	i	PRON
taxlaw-2843	301	2	d.	d.	PROPN
taxlaw-2843	301	3	at	at	ADP
taxlaw-2843	301	4	496	496	NUM
taxlaw-2843	301	5	(	(	PUNCT
taxlaw-2843	301	6	quoting	quote	VERB
taxlaw-2843	301	7	princeton	princeton	PROPN
taxlaw-2843	301	8	university	university	PROPN
taxlaw-2843	301	9	press	press	NOUN
taxlaw-2843	301	10	v.	v.	ADP
taxlaw-2843	301	11	borough	borough	NOUN
taxlaw-2843	301	12	of	of	ADP
taxlaw-2843	301	13	princeton	princeton	PROPN
taxlaw-2843	301	14	,	,	PUNCT
taxlaw-2843	301	15	172	172	NUM
taxlaw-2843	301	16	a.2d	a.2d	SYM
taxlaw-2843	301	17	420	420	NUM
taxlaw-2843	301	18	(	(	PUNCT
taxlaw-2843	301	19	n.j	n.j	PROPN
taxlaw-2843	301	20	.	.	PROPN
taxlaw-2843	301	21	1961	1961	NUM
taxlaw-2843	301	22	)	)	PUNCT
taxlaw-2843	301	23	)	)	PUNCT
taxlaw-2843	301	24	.	.	PUNCT
taxlaw-2843	302	1	106	106	NUM
taxlaw-2843	303	1	i	i	PRON
taxlaw-2843	303	2	d.	d.	NOUN
taxlaw-2843	303	3	at	at	ADP
taxlaw-2843	303	4	495	495	NUM
taxlaw-2843	303	5	;	;	PUNCT
taxlaw-2843	303	6	n.j	n.j	PROPN
taxlaw-2843	303	7	.	.	PROPN
taxlaw-2843	303	8	stat	stat	PROPN
taxlaw-2843	303	9	.	.	PUNCT
taxlaw-2843	304	1	ann	ann	PROPN
taxlaw-2843	304	2	.	.	PUNCT
taxlaw-2843	305	1	§	§	PROPN
taxlaw-2843	305	2	54:4	54:4	PROPN
taxlaw-2843	305	3	-	-	SYM
taxlaw-2843	305	4	3.6	3.6	NUM
taxlaw-2843	305	5	.	.	PUNCT
taxlaw-2843	305	6	126	126	NUM
taxlaw-2843	305	7	columbia	columbia	PROPN
taxlaw-2843	305	8	journal	journal	PROPN
taxlaw-2843	305	9	of	of	ADP
taxlaw-2843	305	10	tax	tax	NOUN
taxlaw-2843	305	11	law	law	NOUN
taxlaw-2843	306	1	[	[	X
taxlaw-2843	306	2	vol.8:113	vol.8:113	PROPN
taxlaw-2843	306	3	whether	whether	SCONJ
taxlaw-2843	306	4	the	the	DET
taxlaw-2843	306	5	property	property	NOUN
taxlaw-2843	306	6	was	be	AUX
taxlaw-2843	306	7	used	use	VERB
taxlaw-2843	306	8	to	to	PART
taxlaw-2843	306	9	generate	generate	VERB
taxlaw-2843	306	10	profit.107	profit.107	ADP
taxlaw-2843	306	11	the	the	DET
taxlaw-2843	306	12	court	court	NOUN
taxlaw-2843	306	13	held	hold	VERB
taxlaw-2843	306	14	that	that	SCONJ
taxlaw-2843	306	15	,	,	PUNCT
taxlaw-2843	306	16	except	except	SCONJ
taxlaw-2843	306	17	for	for	ADP
taxlaw-2843	306	18	the	the	DET
taxlaw-2843	306	19	parking	parking	NOUN
taxlaw-2843	306	20	lot	lot	NOUN
taxlaw-2843	306	21	,	,	PUNCT
taxlaw-2843	306	22	fitness	fitness	NOUN
taxlaw-2843	306	23	center	center	NOUN
taxlaw-2843	306	24	,	,	PUNCT
taxlaw-2843	306	25	and	and	CCONJ
taxlaw-2843	306	26	auditorium	auditorium	NOUN
taxlaw-2843	306	27	,	,	PUNCT
taxlaw-2843	306	28	every	every	DET
taxlaw-2843	306	29	portion	portion	NOUN
taxlaw-2843	306	30	of	of	ADP
taxlaw-2843	306	31	the	the	DET
taxlaw-2843	306	32	mmc	mmc	NOUN
taxlaw-2843	306	33	campus	campus	NOUN
taxlaw-2843	306	34	used	use	VERB
taxlaw-2843	306	35	for	for	ADP
taxlaw-2843	306	36	hospital	hospital	NOUN
taxlaw-2843	306	37	purposes	purpose	NOUN
taxlaw-2843	306	38	was	be	AUX
taxlaw-2843	306	39	also	also	ADV
taxlaw-2843	306	40	used	use	VERB
taxlaw-2843	306	41	to	to	PART
taxlaw-2843	306	42	generate	generate	VERB
taxlaw-2843	306	43	profit	profit	NOUN
taxlaw-2843	306	44	and	and	CCONJ
taxlaw-2843	306	45	was	be	AUX
taxlaw-2843	306	46	therefore	therefore	ADV
taxlaw-2843	306	47	ineligible	ineligible	ADJ
taxlaw-2843	306	48	for	for	ADP
taxlaw-2843	306	49	tax	tax	NOUN
taxlaw-2843	306	50	exemption.108	exemption.108	NOUN
taxlaw-2843	306	51	the	the	DET
taxlaw-2843	306	52	court	court	NOUN
taxlaw-2843	306	53	came	come	VERB
taxlaw-2843	306	54	to	to	ADP
taxlaw-2843	306	55	this	this	DET
taxlaw-2843	306	56	conclusion	conclusion	NOUN
taxlaw-2843	306	57	through	through	ADP
taxlaw-2843	306	58	an	an	DET
taxlaw-2843	306	59	exhaustive	exhaustive	ADJ
taxlaw-2843	306	60	examination	examination	NOUN
taxlaw-2843	306	61	of	of	ADP
taxlaw-2843	306	62	the	the	DET
taxlaw-2843	306	63	hospital	hospital	NOUN
taxlaw-2843	306	64	’s	’s	PART
taxlaw-2843	306	65	practices	practice	NOUN
taxlaw-2843	306	66	.	.	PUNCT
taxlaw-2843	307	1	it	it	PRON
taxlaw-2843	307	2	found	find	VERB
taxlaw-2843	307	3	that	that	SCONJ
taxlaw-2843	307	4	almost	almost	ADV
taxlaw-2843	307	5	every	every	PRON
taxlaw-2843	307	6	worker	worker	NOUN
taxlaw-2843	307	7	in	in	ADP
taxlaw-2843	307	8	the	the	DET
taxlaw-2843	307	9	hospital	hospital	NOUN
taxlaw-2843	307	10	,	,	PUNCT
taxlaw-2843	307	11	from	from	ADP
taxlaw-2843	307	12	the	the	DET
taxlaw-2843	307	13	majority	majority	NOUN
taxlaw-2843	307	14	of	of	ADP
taxlaw-2843	307	15	its	its	PRON
taxlaw-2843	307	16	physicians	physician	NOUN
taxlaw-2843	307	17	to	to	ADP
taxlaw-2843	307	18	its	its	PRON
taxlaw-2843	307	19	food	food	NOUN
taxlaw-2843	307	20	and	and	CCONJ
taxlaw-2843	307	21	laundry	laundry	NOUN
taxlaw-2843	307	22	service	service	NOUN
taxlaw-2843	307	23	providers	provider	NOUN
taxlaw-2843	307	24	,	,	PUNCT
taxlaw-2843	307	25	was	be	AUX
taxlaw-2843	307	26	actually	actually	ADV
taxlaw-2843	307	27	a	a	DET
taxlaw-2843	307	28	for	for	ADP
taxlaw-2843	307	29	-	-	PUNCT
taxlaw-2843	307	30	profit	profit	NOUN
taxlaw-2843	307	31	contractor	contractor	NOUN
taxlaw-2843	307	32	.	.	PUNCT
taxlaw-2843	308	1	109	109	NUM
taxlaw-2843	308	2	though	though	SCONJ
taxlaw-2843	308	3	the	the	DET
taxlaw-2843	308	4	association	association	NOUN
taxlaw-2843	308	5	with	with	ADP
taxlaw-2843	308	6	for	for	ADP
taxlaw-2843	308	7	-	-	PUNCT
taxlaw-2843	308	8	profit	profit	NOUN
taxlaw-2843	308	9	service	service	NOUN
taxlaw-2843	308	10	providers	provider	NOUN
taxlaw-2843	308	11	would	would	AUX
taxlaw-2843	308	12	not	not	PART
taxlaw-2843	308	13	jeopardize	jeopardize	VERB
taxlaw-2843	308	14	ahs	ahs	PROPN
taxlaw-2843	308	15	’s	’s	PART
taxlaw-2843	308	16	nonprofit	nonprofit	ADJ
taxlaw-2843	308	17	status	status	NOUN
taxlaw-2843	308	18	,	,	PUNCT
taxlaw-2843	308	19	the	the	DET
taxlaw-2843	308	20	same	same	ADJ
taxlaw-2843	308	21	for	for	ADP
taxlaw-2843	308	22	-	-	PUNCT
taxlaw-2843	308	23	profit	profit	NOUN
taxlaw-2843	308	24	companies	company	NOUN
taxlaw-2843	308	25	and	and	CCONJ
taxlaw-2843	308	26	individuals	individual	NOUN
taxlaw-2843	308	27	had	have	VERB
taxlaw-2843	308	28	access	access	NOUN
taxlaw-2843	308	29	to	to	ADP
taxlaw-2843	308	30	and	and	CCONJ
taxlaw-2843	308	31	regularly	regularly	ADV
taxlaw-2843	308	32	used	use	VERB
taxlaw-2843	308	33	all	all	PRON
taxlaw-2843	308	34	of	of	ADP
taxlaw-2843	308	35	the	the	DET
taxlaw-2843	308	36	property	property	NOUN
taxlaw-2843	308	37	for	for	ADP
taxlaw-2843	308	38	which	which	PRON
taxlaw-2843	308	39	the	the	DET
taxlaw-2843	308	40	hospital	hospital	NOUN
taxlaw-2843	308	41	was	be	AUX
taxlaw-2843	308	42	claiming	claim	VERB
taxlaw-2843	308	43	exemption.110	exemption.110	PROPN
taxlaw-2843	308	44	both	both	CCONJ
taxlaw-2843	308	45	the	the	DET
taxlaw-2843	308	46	identity	identity	NOUN
taxlaw-2843	308	47	of	of	ADP
taxlaw-2843	308	48	the	the	DET
taxlaw-2843	308	49	taxpayer	taxpayer	NOUN
taxlaw-2843	308	50	and	and	CCONJ
taxlaw-2843	308	51	the	the	DET
taxlaw-2843	308	52	actual	actual	ADJ
taxlaw-2843	308	53	use	use	NOUN
taxlaw-2843	308	54	of	of	ADP
taxlaw-2843	308	55	the	the	DET
taxlaw-2843	308	56	property	property	NOUN
taxlaw-2843	308	57	were	be	AUX
taxlaw-2843	308	58	essential	essential	ADJ
taxlaw-2843	308	59	components	component	NOUN
taxlaw-2843	308	60	of	of	ADP
taxlaw-2843	308	61	the	the	DET
taxlaw-2843	308	62	analysis	analysis	NOUN
taxlaw-2843	308	63	.	.	PUNCT
taxlaw-2843	309	1	the	the	DET
taxlaw-2843	309	2	court	court	NOUN
taxlaw-2843	309	3	acknowledged	acknowledge	VERB
taxlaw-2843	309	4	that	that	SCONJ
taxlaw-2843	309	5	hospital	hospital	NOUN
taxlaw-2843	309	6	employees	employee	NOUN
taxlaw-2843	309	7	had	have	VERB
taxlaw-2843	309	8	access	access	NOUN
taxlaw-2843	309	9	to	to	ADP
taxlaw-2843	309	10	all	all	PRON
taxlaw-2843	309	11	of	of	ADP
taxlaw-2843	309	12	the	the	DET
taxlaw-2843	309	13	same	same	ADJ
taxlaw-2843	309	14	facilities	facility	NOUN
taxlaw-2843	309	15	and	and	CCONJ
taxlaw-2843	309	16	equipment	equipment	NOUN
taxlaw-2843	309	17	,	,	PUNCT
taxlaw-2843	309	18	but	but	CCONJ
taxlaw-2843	309	19	noted	note	VERB
taxlaw-2843	309	20	that	that	SCONJ
taxlaw-2843	309	21	property	property	NOUN
taxlaw-2843	309	22	used	use	VERB
taxlaw-2843	309	23	for	for	ADP
taxlaw-2843	309	24	a	a	DET
taxlaw-2843	309	25	mix	mix	NOUN
taxlaw-2843	309	26	of	of	ADP
taxlaw-2843	309	27	exempt	exempt	ADJ
taxlaw-2843	309	28	and	and	CCONJ
taxlaw-2843	309	29	non	non	ADJ
taxlaw-2843	309	30	-	-	ADJ
taxlaw-2843	309	31	exempt	exempt	ADJ
taxlaw-2843	309	32	purposes	purpose	NOUN
taxlaw-2843	309	33	is	be	AUX
taxlaw-2843	309	34	ineligible	ineligible	ADJ
taxlaw-2843	309	35	for	for	ADP
taxlaw-2843	309	36	exemption	exemption	NOUN
taxlaw-2843	309	37	unless	unless	SCONJ
taxlaw-2843	309	38	the	the	DET
taxlaw-2843	309	39	two	two	NUM
taxlaw-2843	309	40	uses	use	NOUN
taxlaw-2843	309	41	can	can	AUX
taxlaw-2843	309	42	be	be	AUX
taxlaw-2843	309	43	clearly	clearly	ADV
taxlaw-2843	309	44	separated	separate	VERB
taxlaw-2843	309	45	.	.	PUNCT
taxlaw-2843	310	1	111	111	NUM
taxlaw-2843	310	2	in	in	ADP
taxlaw-2843	310	3	this	this	DET
taxlaw-2843	310	4	instance	instance	NOUN
taxlaw-2843	310	5	,	,	PUNCT
taxlaw-2843	310	6	there	there	PRON
taxlaw-2843	310	7	was	be	VERB
taxlaw-2843	310	8	no	no	DET
taxlaw-2843	310	9	distinction	distinction	NOUN
taxlaw-2843	310	10	;	;	PUNCT
taxlaw-2843	310	11	for	for	ADP
taxlaw-2843	310	12	-	-	PUNCT
taxlaw-2843	310	13	profit	profit	NOUN
taxlaw-2843	310	14	physicians	physician	NOUN
taxlaw-2843	310	15	and	and	CCONJ
taxlaw-2843	310	16	staff	staff	NOUN
taxlaw-2843	310	17	could	could	AUX
taxlaw-2843	310	18	and	and	CCONJ
taxlaw-2843	310	19	did	do	AUX
taxlaw-2843	310	20	use	use	VERB
taxlaw-2843	310	21	every	every	DET
taxlaw-2843	310	22	area	area	NOUN
taxlaw-2843	310	23	of	of	ADP
taxlaw-2843	310	24	the	the	DET
taxlaw-2843	310	25	hospital.112	hospital.112	PROPN
taxlaw-2843	310	26	in	in	ADP
taxlaw-2843	310	27	addition	addition	NOUN
taxlaw-2843	310	28	to	to	ADP
taxlaw-2843	310	29	the	the	DET
taxlaw-2843	310	30	use	use	NOUN
taxlaw-2843	310	31	of	of	ADP
taxlaw-2843	310	32	the	the	DET
taxlaw-2843	310	33	property	property	NOUN
taxlaw-2843	310	34	by	by	ADP
taxlaw-2843	310	35	certain	certain	ADJ
taxlaw-2843	310	36	for	for	ADP
taxlaw-2843	310	37	-	-	PUNCT
taxlaw-2843	310	38	profit	profit	NOUN
taxlaw-2843	310	39	entities	entity	NOUN
taxlaw-2843	310	40	,	,	PUNCT
taxlaw-2843	310	41	the	the	DET
taxlaw-2843	310	42	court	court	NOUN
taxlaw-2843	310	43	noted	note	VERB
taxlaw-2843	310	44	that	that	SCONJ
taxlaw-2843	310	45	ahs	ahs	PROPN
taxlaw-2843	310	46	had	have	VERB
taxlaw-2843	310	47	direct	direct	ADJ
taxlaw-2843	310	48	control	control	NOUN
taxlaw-2843	310	49	of	of	ADP
taxlaw-2843	310	50	various	various	ADJ
taxlaw-2843	310	51	for	for	ADP
taxlaw-2843	310	52	-	-	PUNCT
taxlaw-2843	310	53	profit	profit	NOUN
taxlaw-2843	310	54	entities	entity	NOUN
taxlaw-2843	310	55	.	.	PUNCT
taxlaw-2843	311	1	the	the	DET
taxlaw-2843	311	2	hospital	hospital	NOUN
taxlaw-2843	311	3	group	group	NOUN
taxlaw-2843	311	4	owned	own	VERB
taxlaw-2843	311	5	five	five	NUM
taxlaw-2843	311	6	separate	separate	ADJ
taxlaw-2843	311	7	for	for	ADP
taxlaw-2843	311	8	-	-	PUNCT
taxlaw-2843	311	9	profit	profit	NOUN
taxlaw-2843	311	10	physician	physician	NOUN
taxlaw-2843	311	11	practices	practice	NOUN
taxlaw-2843	311	12	that	that	PRON
taxlaw-2843	311	13	operated	operate	VERB
taxlaw-2843	311	14	out	out	ADP
taxlaw-2843	311	15	of	of	ADP
taxlaw-2843	311	16	the	the	DET
taxlaw-2843	311	17	mmc	mmc	NOUN
taxlaw-2843	311	18	,	,	PUNCT
taxlaw-2843	311	19	an	an	DET
taxlaw-2843	311	20	arrangement	arrangement	NOUN
taxlaw-2843	311	21	typically	typically	ADV
taxlaw-2843	311	22	referred	refer	VERB
taxlaw-2843	311	23	to	to	ADP
taxlaw-2843	311	24	as	as	ADP
taxlaw-2843	311	25	“	"	PUNCT
taxlaw-2843	311	26	captive	captive	ADJ
taxlaw-2843	311	27	p.c	p.c	PROPN
taxlaw-2843	311	28	.	.	PROPN
taxlaw-2843	311	29	’s	’s	PART
taxlaw-2843	311	30	.	.	PUNCT
taxlaw-2843	312	1	”113	”113	PUNCT
taxlaw-2843	313	1	the	the	DET
taxlaw-2843	313	2	court	court	NOUN
taxlaw-2843	313	3	also	also	ADV
taxlaw-2843	313	4	highlighted	highlight	VERB
taxlaw-2843	313	5	a	a	DET
taxlaw-2843	313	6	cayman	cayman	NOUN
taxlaw-2843	313	7	-	-	PUNCT
taxlaw-2843	313	8	based	base	VERB
taxlaw-2843	313	9	for	for	ADP
taxlaw-2843	313	10	-	-	PUNCT
taxlaw-2843	313	11	profit	profit	NOUN
taxlaw-2843	313	12	corporation	corporation	NOUN
taxlaw-2843	313	13	that	that	PRON
taxlaw-2843	313	14	was	be	AUX
taxlaw-2843	313	15	a	a	DET
taxlaw-2843	313	16	subsidiary	subsidiary	NOUN
taxlaw-2843	313	17	of	of	ADP
taxlaw-2843	313	18	mmc	mmc	PROPN
taxlaw-2843	313	19	.	.	PUNCT
taxlaw-2843	314	1	this	this	DET
taxlaw-2843	314	2	corporation	corporation	NOUN
taxlaw-2843	314	3	was	be	AUX
taxlaw-2843	314	4	presented	present	VERB
taxlaw-2843	314	5	as	as	ADP
taxlaw-2843	314	6	an	an	DET
taxlaw-2843	314	7	insurance	insurance	NOUN
taxlaw-2843	314	8	company	company	NOUN
taxlaw-2843	314	9	,	,	PUNCT
taxlaw-2843	314	10	but	but	CCONJ
taxlaw-2843	314	11	the	the	DET
taxlaw-2843	314	12	court	court	NOUN
taxlaw-2843	314	13	concluded	conclude	VERB
taxlaw-2843	314	14	that	that	SCONJ
taxlaw-2843	314	15	it	it	PRON
taxlaw-2843	314	16	was	be	AUX
taxlaw-2843	314	17	functionally	functionally	ADV
taxlaw-2843	314	18	a	a	DET
taxlaw-2843	314	19	reserve	reserve	NOUN
taxlaw-2843	314	20	fund	fund	NOUN
taxlaw-2843	314	21	to	to	PART
taxlaw-2843	314	22	cover	cover	VERB
taxlaw-2843	314	23	unexpected	unexpected	ADJ
taxlaw-2843	314	24	liabilities	liability	NOUN
taxlaw-2843	314	25	.	.	PUNCT
taxlaw-2843	315	1	in	in	ADP
taxlaw-2843	315	2	other	other	ADJ
taxlaw-2843	315	3	words	word	NOUN
taxlaw-2843	315	4	,	,	PUNCT
taxlaw-2843	315	5	it	it	PRON
taxlaw-2843	315	6	was	be	AUX
taxlaw-2843	315	7	a	a	DET
taxlaw-2843	315	8	way	way	NOUN
taxlaw-2843	315	9	for	for	SCONJ
taxlaw-2843	315	10	the	the	DET
taxlaw-2843	315	11	hospital	hospital	NOUN
taxlaw-2843	315	12	to	to	PART
taxlaw-2843	315	13	retain	retain	VERB
taxlaw-2843	315	14	profits	profit	NOUN
taxlaw-2843	315	15	without	without	ADP
taxlaw-2843	315	16	formally	formally	ADV
taxlaw-2843	315	17	retaining	retain	VERB
taxlaw-2843	315	18	profits.114	profits.114	NOUN
taxlaw-2843	315	19	the	the	DET
taxlaw-2843	315	20	court	court	NOUN
taxlaw-2843	315	21	also	also	ADV
taxlaw-2843	315	22	took	take	VERB
taxlaw-2843	315	23	issue	issue	NOUN
taxlaw-2843	315	24	with	with	ADP
taxlaw-2843	315	25	ahs	ahs	PROPN
taxlaw-2843	315	26	’s	’s	PART
taxlaw-2843	315	27	and	and	CCONJ
taxlaw-2843	315	28	mmc	mmc	PROPN
taxlaw-2843	315	29	’s	’s	PART
taxlaw-2843	315	30	extremely	extremely	ADV
taxlaw-2843	315	31	generous	generous	ADJ
taxlaw-2843	315	32	compensation	compensation	NOUN
taxlaw-2843	315	33	of	of	ADP
taxlaw-2843	315	34	their	their	PRON
taxlaw-2843	315	35	top	top	ADJ
taxlaw-2843	315	36	executives.115	executives.115	NOUN
taxlaw-2843	315	37	all	all	PRON
taxlaw-2843	315	38	of	of	ADP
taxlaw-2843	315	39	these	these	DET
taxlaw-2843	315	40	factors	factor	NOUN
taxlaw-2843	315	41	together	together	ADV
taxlaw-2843	315	42	showed	show	VERB
taxlaw-2843	315	43	that	that	SCONJ
taxlaw-2843	315	44	,	,	PUNCT
taxlaw-2843	315	45	despite	despite	SCONJ
taxlaw-2843	315	46	its	its	PRON
taxlaw-2843	315	47	technical	technical	ADJ
taxlaw-2843	315	48	nonprofit	nonprofit	ADJ
taxlaw-2843	315	49	status	status	NOUN
taxlaw-2843	315	50	and	and	CCONJ
taxlaw-2843	315	51	the	the	DET
taxlaw-2843	315	52	careful	careful	ADJ
taxlaw-2843	315	53	planning	planning	NOUN
taxlaw-2843	315	54	that	that	PRON
taxlaw-2843	315	55	sustained	sustain	VERB
taxlaw-2843	315	56	it	it	PRON
taxlaw-2843	315	57	,	,	PUNCT
taxlaw-2843	315	58	the	the	DET
taxlaw-2843	315	59	mmc	mmc	NOUN
taxlaw-2843	315	60	and	and	CCONJ
taxlaw-2843	315	61	ahs	ahs	NOUN
taxlaw-2843	315	62	functionally	functionally	ADV
taxlaw-2843	315	63	operated	operate	VERB
taxlaw-2843	315	64	with	with	ADP
taxlaw-2843	315	65	for	for	ADP
taxlaw-2843	315	66	-	-	PUNCT
taxlaw-2843	315	67	profit	profit	NOUN
taxlaw-2843	315	68	interests	interest	NOUN
taxlaw-2843	315	69	.	.	PUNCT
taxlaw-2843	316	1	in	in	ADP
taxlaw-2843	316	2	november	november	PROPN
taxlaw-2843	316	3	of	of	ADP
taxlaw-2843	316	4	2015	2015	NUM
taxlaw-2843	316	5	,	,	PUNCT
taxlaw-2843	316	6	ahs	ahs	PROPN
taxlaw-2843	316	7	reached	reach	VERB
taxlaw-2843	316	8	a	a	DET
taxlaw-2843	316	9	settlement	settlement	NOUN
taxlaw-2843	316	10	with	with	ADP
taxlaw-2843	316	11	the	the	DET
taxlaw-2843	316	12	town	town	NOUN
taxlaw-2843	316	13	of	of	ADP
taxlaw-2843	316	14	morristown.116	morristown.116	ADJ
taxlaw-2843	316	15	months	month	NOUN
taxlaw-2843	316	16	later	later	ADV
taxlaw-2843	316	17	,	,	PUNCT
taxlaw-2843	316	18	the	the	DET
taxlaw-2843	316	19	new	new	PROPN
taxlaw-2843	316	20	jersey	jersey	PROPN
taxlaw-2843	316	21	legislature	legislature	NOUN
taxlaw-2843	316	22	passed	pass	VERB
taxlaw-2843	316	23	a	a	DET
taxlaw-2843	316	24	bill	bill	NOUN
taxlaw-2843	316	25	that	that	PRON
taxlaw-2843	316	26	would	would	AUX
taxlaw-2843	316	27	have	have	AUX
taxlaw-2843	316	28	allowed	allow	VERB
taxlaw-2843	316	29	nonprofit	nonprofit	ADJ
taxlaw-2843	316	30	hospitals	hospital	NOUN
taxlaw-2843	316	31	with	with	ADP
taxlaw-2843	316	32	some	some	DET
taxlaw-2843	316	33	profit	profit	NOUN
taxlaw-2843	316	34	-	-	PUNCT
taxlaw-2843	316	35	generating	generate	VERB
taxlaw-2843	316	36	functions	function	NOUN
taxlaw-2843	316	37	to	to	PART
taxlaw-2843	316	38	retain	retain	VERB
taxlaw-2843	316	39	their	their	PRON
taxlaw-2843	316	40	exemption	exemption	NOUN
taxlaw-2843	316	41	,	,	PUNCT
taxlaw-2843	316	42	but	but	CCONJ
taxlaw-2843	316	43	make	make	VERB
taxlaw-2843	316	44	payments	payment	NOUN
taxlaw-2843	316	45	to	to	ADP
taxlaw-2843	316	46	the	the	DET
taxlaw-2843	316	47	municipalities	municipality	NOUN
taxlaw-2843	316	48	where	where	SCONJ
taxlaw-2843	316	49	they	they	PRON
taxlaw-2843	316	50	were	be	AUX
taxlaw-2843	316	51	located.117	located.117	VERB
taxlaw-2843	316	52	the	the	DET
taxlaw-2843	316	53	bill	bill	NOUN
taxlaw-2843	316	54	was	be	AUX
taxlaw-2843	316	55	ultimately	ultimately	ADV
taxlaw-2843	316	56	pocket	pocket	NOUN
taxlaw-2843	316	57	-	-	PUNCT
taxlaw-2843	316	58	vetoed	veto	VERB
taxlaw-2843	316	59	by	by	ADP
taxlaw-2843	316	60	governor	governor	NOUN
taxlaw-2843	316	61	christie	christie	NOUN
taxlaw-2843	316	62	,	,	PUNCT
taxlaw-2843	316	63	but	but	CCONJ
taxlaw-2843	316	64	its	its	PRON
taxlaw-2843	316	65	passage	passage	NOUN
taxlaw-2843	316	66	suggests	suggest	VERB
taxlaw-2843	316	67	that	that	SCONJ
taxlaw-2843	316	68	the	the	DET
taxlaw-2843	316	69	107	107	NUM
taxlaw-2843	316	70	ahs	ahs	PROPN
taxlaw-2843	316	71	hospital	hospital	PROPN
taxlaw-2843	316	72	corp	corp	PROPN
taxlaw-2843	316	73	.	.	PROPN
taxlaw-2843	316	74	,	,	PUNCT
taxlaw-2843	316	75	28	28	NUM
taxlaw-2843	316	76	n.j	n.j	PROPN
taxlaw-2843	316	77	.	.	PROPN
taxlaw-2843	316	78	tax	tax	NOUN
taxlaw-2843	316	79	at	at	ADP
taxlaw-2843	316	80	468	468	NUM
taxlaw-2843	316	81	.	.	NOUN
taxlaw-2843	316	82	108	108	NUM
taxlaw-2843	317	1	i	i	PRON
taxlaw-2843	317	2	d.	d.	PROPN
taxlaw-2843	317	3	at	at	ADP
taxlaw-2843	317	4	536	536	NUM
taxlaw-2843	317	5	.	.	PUNCT
taxlaw-2843	318	1	109	109	NUM
taxlaw-2843	318	2	i	i	PROPN
taxlaw-2843	318	3	d.	d.	PROPN
taxlaw-2843	318	4	at	at	ADP
taxlaw-2843	318	5	529	529	NUM
taxlaw-2843	318	6	-	-	SYM
taxlaw-2843	318	7	30	30	NUM
taxlaw-2843	318	8	.	.	PUNCT
taxlaw-2843	319	1	110	110	NUM
taxlaw-2843	319	2	i	i	PRON
taxlaw-2843	319	3	d.	d.	PROPN
taxlaw-2843	319	4	at	at	ADP
taxlaw-2843	319	5	501	501	NUM
taxlaw-2843	319	6	.	.	SYM
taxlaw-2843	319	7	111	111	NUM
taxlaw-2843	319	8	i	i	PROPN
taxlaw-2843	319	9	d.	d.	PROPN
taxlaw-2843	319	10	at	at	ADP
taxlaw-2843	319	11	500	500	NUM
taxlaw-2843	319	12	.	.	PUNCT
taxlaw-2843	320	1	112	112	NUM
taxlaw-2843	321	1	i	i	PRON
taxlaw-2843	321	2	d.	d.	PROPN
taxlaw-2843	321	3	at	at	ADP
taxlaw-2843	321	4	501	501	NUM
taxlaw-2843	321	5	-	-	SYM
taxlaw-2843	321	6	02	02	NUM
taxlaw-2843	321	7	.	.	NOUN
taxlaw-2843	321	8	113	113	NUM
taxlaw-2843	322	1	i	i	PRON
taxlaw-2843	322	2	d.	d.	VERB
taxlaw-2843	322	3	at	at	ADP
taxlaw-2843	322	4	507	507	NUM
taxlaw-2843	322	5	-	-	SYM
taxlaw-2843	322	6	08	08	NUM
taxlaw-2843	322	7	.	.	PUNCT
taxlaw-2843	322	8	114	114	NUM
taxlaw-2843	323	1	i	i	PRON
taxlaw-2843	323	2	d.	d.	PROPN
taxlaw-2843	323	3	at	at	ADP
taxlaw-2843	323	4	510	510	NUM
taxlaw-2843	323	5	-	-	SYM
taxlaw-2843	323	6	12	12	NUM
taxlaw-2843	323	7	.	.	PUNCT
taxlaw-2843	323	8	115	115	NUM
taxlaw-2843	324	1	i	i	PRON
taxlaw-2843	324	2	d.	d.	VERB
taxlaw-2843	324	3	at	at	ADP
taxlaw-2843	324	4	515	515	NUM
taxlaw-2843	324	5	-	-	SYM
taxlaw-2843	324	6	22	22	NUM
taxlaw-2843	324	7	.	.	PUNCT
taxlaw-2843	325	1	116	116	NUM
taxlaw-2843	325	2	andrew	andrew	PROPN
taxlaw-2843	325	3	kitchenman	kitchenman	PROPN
taxlaw-2843	325	4	,	,	PUNCT
taxlaw-2843	325	5	deal	deal	NOUN
taxlaw-2843	325	6	strips	strip	NOUN
taxlaw-2843	325	7	morristown	morristown	PROPN
taxlaw-2843	325	8	medical	medical	PROPN
taxlaw-2843	325	9	center	center	NOUN
taxlaw-2843	325	10	of	of	ADP
taxlaw-2843	325	11	some	some	PRON
taxlaw-2843	325	12	of	of	ADP
taxlaw-2843	325	13	its	its	PRON
taxlaw-2843	325	14	tax	tax	NOUN
taxlaw-2843	325	15	-	-	PUNCT
taxlaw-2843	325	16	exempt	exempt	ADJ
taxlaw-2843	325	17	status	status	NOUN
taxlaw-2843	325	18	,	,	PUNCT
taxlaw-2843	325	19	n.j	n.j	PROPN
taxlaw-2843	325	20	.	.	PROPN
taxlaw-2843	325	21	spotlight	spotlight	NOUN
taxlaw-2843	325	22	(	(	PUNCT
taxlaw-2843	325	23	nov	nov	PROPN
taxlaw-2843	325	24	.	.	PROPN
taxlaw-2843	325	25	12	12	NUM
taxlaw-2843	325	26	,	,	PUNCT
taxlaw-2843	325	27	2015	2015	NUM
taxlaw-2843	325	28	)	)	PUNCT
taxlaw-2843	325	29	,	,	PUNCT
taxlaw-2843	325	30	http://www.njspotlight.com/stories/15/11/11/agreement-strips-morristownmedical-center-of-some-of-its-tax-exempt-status/	http://www.njspotlight.com/stories/15/11/11/agreement-strips-morristownmedical-center-of-some-of-its-tax-exempt-status/	NOUN
taxlaw-2843	325	31	#	#	NOUN
taxlaw-2843	325	32	[	[	X
taxlaw-2843	325	33	http://perma.cc/xr29-7w4z	http://perma.cc/xr29-7w4z	NOUN
taxlaw-2843	325	34	]	]	X
taxlaw-2843	325	35	.	.	PUNCT
taxlaw-2843	326	1	117	117	NUM
taxlaw-2843	326	2	tax	tax	NOUN
taxlaw-2843	326	3	court	court	NOUN
taxlaw-2843	326	4	rules	rule	NOUN
taxlaw-2843	326	5	against	against	ADP
taxlaw-2843	326	6	hospital	hospital	NOUN
taxlaw-2843	326	7	in	in	ADP
taxlaw-2843	326	8	morristown	morristown	PROPN
taxlaw-2843	326	9	property	property	NOUN
taxlaw-2843	326	10	tax	tax	NOUN
taxlaw-2843	326	11	case	case	NOUN
taxlaw-2843	326	12	,	,	PUNCT
taxlaw-2843	326	13	center	center	NOUN
taxlaw-2843	326	14	for	for	ADP
taxlaw-2843	326	15	non	non	NOUN
taxlaw-2843	326	16	-	-	NOUN
taxlaw-2843	326	17	profits	profit	NOUN
taxlaw-2843	326	18	(	(	PUNCT
taxlaw-2843	326	19	oct	oct	PROPN
taxlaw-2843	326	20	.	.	PROPN
taxlaw-2843	326	21	17	17	NUM
taxlaw-2843	326	22	,	,	PUNCT
taxlaw-2843	326	23	2016	2016	NUM
taxlaw-2843	326	24	)	)	PUNCT
taxlaw-2843	326	25	,	,	PUNCT
taxlaw-2843	326	26	http://www.njnonprofits.org/propertytax_morristownmedical.html	http://www.njnonprofits.org/propertytax_morristownmedical.html	PROPN
taxlaw-2843	327	1	[	[	X
taxlaw-2843	327	2	http://perma.cc/k9gy5kef	http://perma.cc/k9gy5kef	X
taxlaw-2843	327	3	]	]	PUNCT
taxlaw-2843	327	4	.	.	PUNCT
taxlaw-2843	328	1	2017	2017	NUM
taxlaw-2843	328	2	]	]	PUNCT
taxlaw-2843	328	3	property	property	NOUN
taxlaw-2843	328	4	tax	tax	NOUN
taxlaw-2843	328	5	exemptions	exemption	NOUN
taxlaw-2843	328	6	for	for	ADP
taxlaw-2843	328	7	hospitals	hospital	NOUN
taxlaw-2843	328	8	127	127	NUM
taxlaw-2843	328	9	legislature	legislature	NOUN
taxlaw-2843	328	10	is	be	AUX
taxlaw-2843	328	11	unwilling	unwilling	ADJ
taxlaw-2843	328	12	to	to	PART
taxlaw-2843	328	13	continue	continue	VERB
taxlaw-2843	328	14	to	to	PART
taxlaw-2843	328	15	extend	extend	VERB
taxlaw-2843	328	16	full	full	ADJ
taxlaw-2843	328	17	exemption	exemption	NOUN
taxlaw-2843	328	18	to	to	ADP
taxlaw-2843	328	19	institutions	institution	NOUN
taxlaw-2843	328	20	that	that	PRON
taxlaw-2843	328	21	engage	engage	VERB
taxlaw-2843	328	22	in	in	ADP
taxlaw-2843	328	23	activities	activity	NOUN
taxlaw-2843	328	24	similar	similar	ADJ
taxlaw-2843	328	25	to	to	ADP
taxlaw-2843	328	26	those	those	PRON
taxlaw-2843	328	27	of	of	ADP
taxlaw-2843	328	28	mmc.118	mmc.118	NOUN
taxlaw-2843	328	29	both	both	DET
taxlaw-2843	328	30	provena	provena	NOUN
taxlaw-2843	328	31	and	and	CCONJ
taxlaw-2843	328	32	ahs	ahs	NOUN
taxlaw-2843	328	33	show	show	VERB
taxlaw-2843	328	34	the	the	DET
taxlaw-2843	328	35	fragility	fragility	NOUN
taxlaw-2843	328	36	of	of	ADP
taxlaw-2843	328	37	the	the	DET
taxlaw-2843	328	38	property	property	NOUN
taxlaw-2843	328	39	tax	tax	NOUN
taxlaw-2843	328	40	exemption	exemption	NOUN
taxlaw-2843	328	41	currently	currently	ADV
taxlaw-2843	328	42	held	hold	VERB
taxlaw-2843	328	43	by	by	ADP
taxlaw-2843	328	44	the	the	DET
taxlaw-2843	328	45	majority	majority	NOUN
taxlaw-2843	328	46	of	of	ADP
taxlaw-2843	328	47	nonprofit	nonprofit	ADJ
taxlaw-2843	328	48	hospitals	hospital	NOUN
taxlaw-2843	328	49	across	across	ADP
taxlaw-2843	328	50	the	the	DET
taxlaw-2843	328	51	united	united	PROPN
taxlaw-2843	328	52	states	states	PROPN
taxlaw-2843	328	53	.	.	PUNCT
taxlaw-2843	329	1	in	in	ADP
taxlaw-2843	329	2	addition	addition	NOUN
taxlaw-2843	329	3	to	to	ADP
taxlaw-2843	329	4	the	the	DET
taxlaw-2843	329	5	threat	threat	NOUN
taxlaw-2843	329	6	of	of	ADP
taxlaw-2843	329	7	litigation	litigation	NOUN
taxlaw-2843	329	8	under	under	ADP
taxlaw-2843	329	9	current	current	ADJ
taxlaw-2843	329	10	law	law	NOUN
taxlaw-2843	329	11	,	,	PUNCT
taxlaw-2843	329	12	as	as	ADV
taxlaw-2843	329	13	recently	recently	ADV
taxlaw-2843	329	14	as	as	ADP
taxlaw-2843	329	15	2010	2010	NUM
taxlaw-2843	329	16	,	,	PUNCT
taxlaw-2843	329	17	legislatures	legislature	NOUN
taxlaw-2843	329	18	in	in	ADP
taxlaw-2843	329	19	states	state	NOUN
taxlaw-2843	329	20	as	as	ADP
taxlaw-2843	329	21	farflung	farflung	PROPN
taxlaw-2843	329	22	as	as	ADP
taxlaw-2843	329	23	pennsylvania	pennsylvania	PROPN
taxlaw-2843	329	24	,	,	PUNCT
taxlaw-2843	329	25	hawaii	hawaii	PROPN
taxlaw-2843	329	26	,	,	PUNCT
taxlaw-2843	329	27	kansas	kansas	PROPN
taxlaw-2843	329	28	,	,	PUNCT
taxlaw-2843	329	29	and	and	CCONJ
taxlaw-2843	329	30	connecticut	connecticut	PROPN
taxlaw-2843	329	31	have	have	AUX
taxlaw-2843	329	32	introduced	introduce	VERB
taxlaw-2843	329	33	legislation	legislation	NOUN
taxlaw-2843	329	34	to	to	PART
taxlaw-2843	329	35	scale	scale	VERB
taxlaw-2843	329	36	back	back	ADP
taxlaw-2843	329	37	or	or	CCONJ
taxlaw-2843	329	38	repeal	repeal	NOUN
taxlaw-2843	329	39	tax	tax	NOUN
taxlaw-2843	329	40	exemptions	exemption	NOUN
taxlaw-2843	329	41	for	for	ADP
taxlaw-2843	329	42	nonprofits	nonprofit	NOUN
taxlaw-2843	329	43	,	,	PUNCT
taxlaw-2843	329	44	including	include	VERB
taxlaw-2843	329	45	hospitals.119	hospitals.119	PRON
taxlaw-2843	329	46	the	the	DET
taxlaw-2843	329	47	problem	problem	NOUN
taxlaw-2843	329	48	is	be	AUX
taxlaw-2843	329	49	not	not	PART
taxlaw-2843	329	50	simply	simply	ADV
taxlaw-2843	329	51	that	that	SCONJ
taxlaw-2843	329	52	state	state	NOUN
taxlaw-2843	329	53	and	and	CCONJ
taxlaw-2843	329	54	local	local	ADJ
taxlaw-2843	329	55	taxing	tax	VERB
taxlaw-2843	329	56	authorities	authority	NOUN
taxlaw-2843	329	57	have	have	AUX
taxlaw-2843	329	58	become	become	VERB
taxlaw-2843	329	59	more	more	ADV
taxlaw-2843	329	60	zealous	zealous	ADJ
taxlaw-2843	329	61	;	;	PUNCT
taxlaw-2843	329	62	it	it	PRON
taxlaw-2843	329	63	is	be	AUX
taxlaw-2843	329	64	that	that	SCONJ
taxlaw-2843	329	65	hospitals	hospital	NOUN
taxlaw-2843	329	66	have	have	AUX
taxlaw-2843	329	67	evolved	evolve	VERB
taxlaw-2843	329	68	so	so	ADV
taxlaw-2843	329	69	much	much	ADV
taxlaw-2843	329	70	since	since	SCONJ
taxlaw-2843	329	71	the	the	DET
taxlaw-2843	329	72	creation	creation	NOUN
taxlaw-2843	329	73	of	of	ADP
taxlaw-2843	329	74	the	the	DET
taxlaw-2843	329	75	current	current	ADJ
taxlaw-2843	329	76	standards	standard	NOUN
taxlaw-2843	329	77	that	that	PRON
taxlaw-2843	329	78	the	the	DET
taxlaw-2843	329	79	law	law	NOUN
taxlaw-2843	329	80	has	have	AUX
taxlaw-2843	329	81	become	become	VERB
taxlaw-2843	329	82	unmoored	unmoored	ADJ
taxlaw-2843	329	83	from	from	ADP
taxlaw-2843	329	84	reality	reality	NOUN
taxlaw-2843	329	85	.	.	PUNCT
taxlaw-2843	330	1	in	in	ADP
taxlaw-2843	330	2	concluding	conclude	VERB
taxlaw-2843	330	3	its	its	PRON
taxlaw-2843	330	4	lengthy	lengthy	ADJ
taxlaw-2843	330	5	opinion	opinion	NOUN
taxlaw-2843	330	6	,	,	PUNCT
taxlaw-2843	330	7	the	the	DET
taxlaw-2843	330	8	new	new	PROPN
taxlaw-2843	330	9	jersey	jersey	PROPN
taxlaw-2843	330	10	tax	tax	PROPN
taxlaw-2843	330	11	court	court	NOUN
taxlaw-2843	330	12	acknowledged,“[i]f	acknowledged,“[i]f	VERB
taxlaw-2843	331	1	it	it	PRON
taxlaw-2843	331	2	is	be	AUX
taxlaw-2843	331	3	true	true	ADJ
taxlaw-2843	331	4	that	that	SCONJ
taxlaw-2843	331	5	all	all	DET
taxlaw-2843	331	6	non	non	ADJ
taxlaw-2843	331	7	-	-	ADJ
taxlaw-2843	331	8	profit	profit	ADJ
taxlaw-2843	331	9	hospitals	hospital	NOUN
taxlaw-2843	331	10	operate	operate	VERB
taxlaw-2843	331	11	like	like	ADP
taxlaw-2843	331	12	the	the	DET
taxlaw-2843	331	13	hospital	hospital	NOUN
taxlaw-2843	331	14	in	in	ADP
taxlaw-2843	331	15	this	this	DET
taxlaw-2843	331	16	case	case	NOUN
taxlaw-2843	331	17	,	,	PUNCT
taxlaw-2843	331	18	as	as	SCONJ
taxlaw-2843	331	19	was	be	AUX
taxlaw-2843	331	20	the	the	DET
taxlaw-2843	331	21	testimony	testimony	NOUN
taxlaw-2843	331	22	here	here	ADV
taxlaw-2843	331	23	,	,	PUNCT
taxlaw-2843	331	24	then	then	ADV
taxlaw-2843	331	25	for	for	ADP
taxlaw-2843	331	26	purposes	purpose	NOUN
taxlaw-2843	331	27	of	of	ADP
taxlaw-2843	331	28	the	the	DET
taxlaw-2843	331	29	property	property	NOUN
taxlaw-2843	331	30	tax	tax	NOUN
taxlaw-2843	331	31	exemption	exemption	NOUN
taxlaw-2843	331	32	,	,	PUNCT
taxlaw-2843	331	33	modern	modern	ADJ
taxlaw-2843	331	34	non	non	ADJ
taxlaw-2843	331	35	-	-	ADJ
taxlaw-2843	331	36	profit	profit	ADJ
taxlaw-2843	331	37	hospitals	hospital	NOUN
taxlaw-2843	331	38	are	be	AUX
taxlaw-2843	331	39	essentially	essentially	ADV
taxlaw-2843	331	40	legal	legal	ADJ
taxlaw-2843	331	41	fictions	fiction	NOUN
taxlaw-2843	331	42	.	.	PUNCT
taxlaw-2843	332	1	”120	”120	ADJ
taxlaw-2843	332	2	this	this	PRON
taxlaw-2843	332	3	has	have	AUX
taxlaw-2843	332	4	left	leave	VERB
taxlaw-2843	332	5	hospitals	hospital	NOUN
taxlaw-2843	332	6	in	in	ADP
taxlaw-2843	332	7	every	every	DET
taxlaw-2843	332	8	state	state	NOUN
taxlaw-2843	332	9	in	in	ADP
taxlaw-2843	332	10	a	a	DET
taxlaw-2843	332	11	vulnerable	vulnerable	ADJ
taxlaw-2843	332	12	,	,	PUNCT
taxlaw-2843	332	13	uncertain	uncertain	ADJ
taxlaw-2843	332	14	position	position	NOUN
taxlaw-2843	332	15	.	.	PUNCT
taxlaw-2843	333	1	3	3	X
taxlaw-2843	333	2	.	.	X
taxlaw-2843	333	3	coerced	coerce	VERB
taxlaw-2843	333	4	pilots	pilot	NOUN
taxlaw-2843	333	5	add	add	VERB
taxlaw-2843	333	6	to	to	ADP
taxlaw-2843	333	7	some	some	DET
taxlaw-2843	333	8	hospitals	hospital	NOUN
taxlaw-2843	333	9	’	'	PUNCT
taxlaw-2843	333	10	financial	financial	ADJ
taxlaw-2843	333	11	burdens	burden	NOUN
taxlaw-2843	333	12	though	though	SCONJ
taxlaw-2843	333	13	most	most	ADJ
taxlaw-2843	333	14	nonprofit	nonprofit	ADJ
taxlaw-2843	333	15	hospitals	hospital	NOUN
taxlaw-2843	333	16	are	be	AUX
taxlaw-2843	333	17	formally	formally	ADV
taxlaw-2843	333	18	tax	tax	NOUN
taxlaw-2843	333	19	exempt	exempt	ADJ
taxlaw-2843	333	20	,	,	PUNCT
taxlaw-2843	333	21	many	many	ADJ
taxlaw-2843	333	22	do	do	AUX
taxlaw-2843	333	23	pay	pay	VERB
taxlaw-2843	333	24	some	some	DET
taxlaw-2843	333	25	amount	amount	NOUN
taxlaw-2843	333	26	of	of	ADP
taxlaw-2843	333	27	money	money	NOUN
taxlaw-2843	333	28	to	to	ADP
taxlaw-2843	333	29	their	their	PRON
taxlaw-2843	333	30	state	state	NOUN
taxlaw-2843	333	31	and	and	CCONJ
taxlaw-2843	333	32	local	local	ADJ
taxlaw-2843	333	33	governments	government	NOUN
taxlaw-2843	333	34	through	through	ADP
taxlaw-2843	333	35	payments	payment	NOUN
taxlaw-2843	333	36	in	in	ADP
taxlaw-2843	333	37	lieu	lieu	NOUN
taxlaw-2843	333	38	of	of	ADP
taxlaw-2843	333	39	tax	tax	NOUN
taxlaw-2843	333	40	(	(	PUNCT
taxlaw-2843	333	41	pilots).121	pilots).121	PROPN
taxlaw-2843	333	42	usually	usually	ADV
taxlaw-2843	333	43	,	,	PUNCT
taxlaw-2843	333	44	pilots	pilot	NOUN
taxlaw-2843	333	45	are	be	AUX
taxlaw-2843	333	46	voluntary	voluntary	ADJ
taxlaw-2843	333	47	payments	payment	NOUN
taxlaw-2843	333	48	made	make	VERB
taxlaw-2843	333	49	by	by	ADP
taxlaw-2843	333	50	tax	tax	NOUN
taxlaw-2843	333	51	-	-	PUNCT
taxlaw-2843	333	52	exempt	exempt	ADJ
taxlaw-2843	333	53	entities	entity	NOUN
taxlaw-2843	333	54	to	to	ADP
taxlaw-2843	333	55	state	state	NOUN
taxlaw-2843	333	56	and	and	CCONJ
taxlaw-2843	333	57	local	local	ADJ
taxlaw-2843	333	58	taxing	tax	VERB
taxlaw-2843	333	59	authorities	authority	NOUN
taxlaw-2843	333	60	.	.	PUNCT
taxlaw-2843	334	1	their	their	PRON
taxlaw-2843	334	2	purpose	purpose	NOUN
taxlaw-2843	334	3	is	be	AUX
taxlaw-2843	334	4	to	to	PART
taxlaw-2843	334	5	give	give	VERB
taxlaw-2843	334	6	municipalities	municipality	NOUN
taxlaw-2843	334	7	some	some	DET
taxlaw-2843	334	8	revenue	revenue	NOUN
taxlaw-2843	334	9	stream	stream	NOUN
taxlaw-2843	334	10	for	for	ADP
taxlaw-2843	334	11	the	the	DET
taxlaw-2843	334	12	services	service	NOUN
taxlaw-2843	334	13	they	they	PRON
taxlaw-2843	334	14	provide	provide	VERB
taxlaw-2843	334	15	to	to	ADP
taxlaw-2843	334	16	tax	tax	NOUN
taxlaw-2843	334	17	-	-	PUNCT
taxlaw-2843	334	18	exempt	exempt	ADJ
taxlaw-2843	334	19	organizations	organization	NOUN
taxlaw-2843	334	20	that	that	PRON
taxlaw-2843	334	21	would	would	AUX
taxlaw-2843	334	22	otherwise	otherwise	ADV
taxlaw-2843	334	23	pay	pay	VERB
taxlaw-2843	334	24	significant	significant	ADJ
taxlaw-2843	334	25	amounts	amount	NOUN
taxlaw-2843	334	26	of	of	ADP
taxlaw-2843	334	27	tax.122	tax.122	NOUN
taxlaw-2843	334	28	this	this	PRON
taxlaw-2843	334	29	is	be	AUX
taxlaw-2843	334	30	not	not	PART
taxlaw-2843	334	31	always	always	ADV
taxlaw-2843	334	32	a	a	DET
taxlaw-2843	334	33	bad	bad	ADJ
taxlaw-2843	334	34	thing	thing	NOUN
taxlaw-2843	334	35	.	.	PUNCT
taxlaw-2843	335	1	property	property	NOUN
taxlaw-2843	335	2	taxes	taxis	NOUN
taxlaw-2843	335	3	are	be	AUX
taxlaw-2843	335	4	hugely	hugely	ADV
taxlaw-2843	335	5	important	important	ADJ
taxlaw-2843	335	6	for	for	ADP
taxlaw-2843	335	7	state	state	NOUN
taxlaw-2843	335	8	and	and	CCONJ
taxlaw-2843	335	9	local	local	ADJ
taxlaw-2843	335	10	governments	government	NOUN
taxlaw-2843	335	11	.	.	PUNCT
taxlaw-2843	336	1	in	in	ADP
taxlaw-2843	336	2	2009	2009	NUM
taxlaw-2843	336	3	,	,	PUNCT
taxlaw-2843	336	4	it	it	PRON
taxlaw-2843	336	5	was	be	AUX
taxlaw-2843	336	6	estimated	estimate	VERB
taxlaw-2843	336	7	that	that	SCONJ
taxlaw-2843	336	8	nonprofits	nonprofit	NOUN
taxlaw-2843	336	9	as	as	ADP
taxlaw-2843	336	10	a	a	DET
taxlaw-2843	336	11	class	class	NOUN
taxlaw-2843	336	12	were	be	AUX
taxlaw-2843	336	13	exempted	exempt	VERB
taxlaw-2843	336	14	from	from	ADP
taxlaw-2843	336	15	paying	pay	VERB
taxlaw-2843	336	16	between	between	ADP
taxlaw-2843	336	17	$	$	SYM
taxlaw-2843	336	18	17	17	NUM
taxlaw-2843	336	19	and	and	CCONJ
taxlaw-2843	336	20	$	$	SYM
taxlaw-2843	336	21	32	32	NUM
taxlaw-2843	336	22	billion	billion	NUM
taxlaw-2843	336	23	in	in	ADP
taxlaw-2843	336	24	property	property	NOUN
taxlaw-2843	336	25	taxes	taxis	NOUN
taxlaw-2843	336	26	across	across	ADP
taxlaw-2843	336	27	the	the	DET
taxlaw-2843	336	28	country.123	country.123	NOUN
taxlaw-2843	336	29	of	of	ADP
taxlaw-2843	336	30	all	all	PRON
taxlaw-2843	336	31	of	of	ADP
taxlaw-2843	336	32	the	the	DET
taxlaw-2843	336	33	types	type	NOUN
taxlaw-2843	336	34	of	of	ADP
taxlaw-2843	336	35	nonprofits	nonprofit	NOUN
taxlaw-2843	336	36	,	,	PUNCT
taxlaw-2843	336	37	hospitals	hospital	NOUN
taxlaw-2843	336	38	and	and	CCONJ
taxlaw-2843	336	39	health	health	NOUN
taxlaw-2843	336	40	care	care	NOUN
taxlaw-2843	336	41	facilities	facility	NOUN
taxlaw-2843	336	42	would	would	AUX
taxlaw-2843	336	43	owe	owe	VERB
taxlaw-2843	336	44	the	the	DET
taxlaw-2843	336	45	largest	large	ADJ
taxlaw-2843	336	46	absolute	absolute	ADJ
taxlaw-2843	336	47	amount	amount	NOUN
taxlaw-2843	336	48	of	of	ADP
taxlaw-2843	336	49	property	property	NOUN
taxlaw-2843	336	50	taxes	taxis	NOUN
taxlaw-2843	336	51	absent	absent	ADJ
taxlaw-2843	336	52	the	the	DET
taxlaw-2843	336	53	exemption.124	exemption.124	NOUN
taxlaw-2843	336	54	because	because	SCONJ
taxlaw-2843	336	55	the	the	DET
taxlaw-2843	336	56	shortfall	shortfall	NOUN
taxlaw-2843	336	57	can	can	AUX
taxlaw-2843	336	58	be	be	AUX
taxlaw-2843	336	59	harmful	harmful	ADJ
taxlaw-2843	336	60	to	to	ADP
taxlaw-2843	336	61	communities	community	NOUN
taxlaw-2843	336	62	,	,	PUNCT
taxlaw-2843	336	63	in	in	ADP
taxlaw-2843	336	64	many	many	ADJ
taxlaw-2843	336	65	cases	case	NOUN
taxlaw-2843	336	66	,	,	PUNCT
taxlaw-2843	336	67	municipal	municipal	ADJ
taxlaw-2843	336	68	taxing	tax	VERB
taxlaw-2843	336	69	authorities	authority	NOUN
taxlaw-2843	336	70	and	and	CCONJ
taxlaw-2843	336	71	tax	tax	NOUN
taxlaw-2843	336	72	-	-	PUNCT
taxlaw-2843	336	73	exempt	exempt	ADJ
taxlaw-2843	336	74	organizations	organization	NOUN
taxlaw-2843	336	75	can	can	AUX
taxlaw-2843	336	76	work	work	VERB
taxlaw-2843	336	77	together	together	ADV
taxlaw-2843	336	78	to	to	PART
taxlaw-2843	336	79	facilitate	facilitate	VERB
taxlaw-2843	336	80	the	the	DET
taxlaw-2843	336	81	payment	payment	NOUN
taxlaw-2843	336	82	of	of	ADP
taxlaw-2843	336	83	pilots.125	pilots.125	NOUN
taxlaw-2843	336	84	they	they	PRON
taxlaw-2843	336	85	can	can	AUX
taxlaw-2843	336	86	be	be	AUX
taxlaw-2843	336	87	an	an	DET
taxlaw-2843	336	88	important	important	ADJ
taxlaw-2843	336	89	source	source	NOUN
taxlaw-2843	336	90	of	of	ADP
taxlaw-2843	336	91	revenue	revenue	NOUN
taxlaw-2843	336	92	for	for	ADP
taxlaw-2843	336	93	governments	government	NOUN
taxlaw-2843	336	94	experiencing	experience	VERB
taxlaw-2843	336	95	financial	financial	ADJ
taxlaw-2843	336	96	difficulties	difficulty	NOUN
taxlaw-2843	336	97	or	or	CCONJ
taxlaw-2843	336	98	contemplating	contemplate	VERB
taxlaw-2843	336	99	a	a	DET
taxlaw-2843	336	100	significant	significant	ADJ
taxlaw-2843	336	101	one	one	NUM
taxlaw-2843	336	102	-	-	PUNCT
taxlaw-2843	336	103	time	time	NOUN
taxlaw-2843	336	104	expenditure	expenditure	NOUN
taxlaw-2843	336	105	that	that	PRON
taxlaw-2843	336	106	promises	promise	VERB
taxlaw-2843	336	107	great	great	ADJ
taxlaw-2843	336	108	social	social	ADJ
taxlaw-2843	336	109	benefit.126	benefit.126	NOUN
taxlaw-2843	336	110	in	in	ADP
taxlaw-2843	336	111	these	these	DET
taxlaw-2843	336	112	cases	case	NOUN
taxlaw-2843	336	113	,	,	PUNCT
taxlaw-2843	336	114	pilots	pilot	NOUN
taxlaw-2843	336	115	are	be	AUX
taxlaw-2843	336	116	not	not	PART
taxlaw-2843	336	117	sinister	sinister	ADJ
taxlaw-2843	336	118	;	;	PUNCT
taxlaw-2843	336	119	they	they	PRON
taxlaw-2843	336	120	are	be	AUX
taxlaw-2843	336	121	a	a	DET
taxlaw-2843	336	122	way	way	NOUN
taxlaw-2843	336	123	to	to	PART
taxlaw-2843	336	124	facilitate	facilitate	VERB
taxlaw-2843	336	125	the	the	DET
taxlaw-2843	336	126	flow	flow	NOUN
taxlaw-2843	336	127	of	of	ADP
taxlaw-2843	336	128	resources	resource	NOUN
taxlaw-2843	336	129	to	to	ADP
taxlaw-2843	336	130	higher	higher	ADV
taxlaw-2843	336	131	-	-	PUNCT
taxlaw-2843	336	132	valued	value	VERB
taxlaw-2843	336	133	uses	use	NOUN
taxlaw-2843	336	134	in	in	ADP
taxlaw-2843	336	135	a	a	DET
taxlaw-2843	336	136	way	way	NOUN
taxlaw-2843	336	137	that	that	PRON
taxlaw-2843	336	138	is	be	AUX
taxlaw-2843	336	139	more	more	ADV
taxlaw-2843	336	140	tailored	tailor	VERB
taxlaw-2843	336	141	to	to	ADP
taxlaw-2843	336	142	individual	individual	ADJ
taxlaw-2843	336	143	situations	situation	NOUN
taxlaw-2843	336	144	than	than	ADP
taxlaw-2843	336	145	the	the	DET
taxlaw-2843	336	146	118	118	NUM
taxlaw-2843	336	147	i	i	PROPN
taxlaw-2843	336	148	d.	d.	PROPN
taxlaw-2843	336	149	119	119	NUM
taxlaw-2843	336	150	strom	strom	PROPN
taxlaw-2843	336	151	,	,	PUNCT
taxlaw-2843	336	152	supra	supra	PROPN
taxlaw-2843	336	153	note	note	PROPN
taxlaw-2843	336	154	3	3	NUM
taxlaw-2843	336	155	;	;	PUNCT
taxlaw-2843	336	156	governor	governor	PROPN
taxlaw-2843	336	157	’s	’s	PART
taxlaw-2843	336	158	s.b	s.b	PROPN
taxlaw-2843	336	159	.	.	PUNCT
taxlaw-2843	337	1	no	no	INTJ
taxlaw-2843	337	2	.	.	NOUN
taxlaw-2843	338	1	945	945	NUM
taxlaw-2843	338	2	,	,	PUNCT
taxlaw-2843	338	3	gen	gen	PROPN
taxlaw-2843	338	4	.	.	PROPN
taxlaw-2843	338	5	assemb	assemb	PROPN
taxlaw-2843	338	6	.	.	PUNCT
taxlaw-2843	339	1	,	,	PUNCT
taxlaw-2843	339	2	sess	sess	PROPN
taxlaw-2843	339	3	.	.	PUNCT
taxlaw-2843	340	1	year	year	NOUN
taxlaw-2843	340	2	2015	2015	NUM
taxlaw-2843	340	3	(	(	PUNCT
taxlaw-2843	340	4	conn	conn	PROPN
taxlaw-2843	340	5	.	.	PROPN
taxlaw-2843	340	6	2015	2015	NUM
taxlaw-2843	340	7	)	)	PUNCT
taxlaw-2843	340	8	;	;	PUNCT
taxlaw-2843	340	9	andy	andy	PROPN
taxlaw-2843	340	10	marso	marso	PROPN
taxlaw-2843	340	11	,	,	PUNCT
taxlaw-2843	340	12	hospitals	hospital	NOUN
taxlaw-2843	340	13	on	on	ADP
taxlaw-2843	340	14	guard	guard	NOUN
taxlaw-2843	340	15	after	after	ADP
taxlaw-2843	340	16	nonprofit	nonprofit	ADJ
taxlaw-2843	340	17	tax	tax	NOUN
taxlaw-2843	340	18	proposal	proposal	NOUN
taxlaw-2843	340	19	surfaces	surface	NOUN
taxlaw-2843	340	20	,	,	PUNCT
taxlaw-2843	340	21	kansas	kansas	PROPN
taxlaw-2843	340	22	health	health	PROPN
taxlaw-2843	340	23	institute	institute	PROPN
taxlaw-2843	340	24	(	(	PUNCT
taxlaw-2843	340	25	jun	jun	PROPN
taxlaw-2843	340	26	.	.	PROPN
taxlaw-2843	340	27	1	1	NUM
taxlaw-2843	340	28	,	,	PUNCT
taxlaw-2843	340	29	2015	2015	NUM
taxlaw-2843	340	30	)	)	PUNCT
taxlaw-2843	340	31	,	,	PUNCT
taxlaw-2843	340	32	http://www.khi.org/news/article/hospitals-on-guard-after-nonprofit-tax-proposal-surfaces	http://www.khi.org/news/article/hospitals-on-guard-after-nonprofit-tax-proposal-surface	VERB
taxlaw-2843	340	33	[	[	X
taxlaw-2843	340	34	http://perma.cc/ew6r-qp32	http://perma.cc/ew6r-qp32	SYM
taxlaw-2843	340	35	]	]	X
taxlaw-2843	340	36	.	.	PUNCT
taxlaw-2843	341	1	120	120	NUM
taxlaw-2843	341	2	ahs	ahs	PROPN
taxlaw-2843	341	3	hosp	hosp	PROPN
taxlaw-2843	341	4	.	.	PUNCT
taxlaw-2843	342	1	corp	corp	PROPN
taxlaw-2843	342	2	.	.	PROPN
taxlaw-2843	342	3	,	,	PUNCT
taxlaw-2843	342	4	28	28	NUM
taxlaw-2843	342	5	n.j	n.j	PROPN
taxlaw-2843	342	6	.	.	PROPN
taxlaw-2843	342	7	tax	tax	NOUN
taxlaw-2843	342	8	at	at	ADP
taxlaw-2843	342	9	536	536	NUM
taxlaw-2843	342	10	.	.	PUNCT
taxlaw-2843	343	1	121	121	NUM
taxlaw-2843	343	2	daphne	daphne	PROPN
taxlaw-2843	343	3	a.	a.	PROPN
taxlaw-2843	343	4	kenyon	kenyon	PROPN
taxlaw-2843	343	5	&	&	CCONJ
taxlaw-2843	343	6	adam	adam	PROPN
taxlaw-2843	343	7	h.	h.	PROPN
taxlaw-2843	343	8	langley	langley	PROPN
taxlaw-2843	343	9	,	,	PUNCT
taxlaw-2843	343	10	payments	payment	NOUN
taxlaw-2843	343	11	in	in	ADP
taxlaw-2843	343	12	lieu	lieu	NOUN
taxlaw-2843	343	13	of	of	ADP
taxlaw-2843	343	14	taxes	taxis	NOUN
taxlaw-2843	343	15	:	:	PUNCT
taxlaw-2843	343	16	balancing	balance	VERB
taxlaw-2843	343	17	municipal	municipal	ADJ
taxlaw-2843	343	18	and	and	CCONJ
taxlaw-2843	343	19	nonprofit	nonprofit	ADJ
taxlaw-2843	343	20	interests	interest	NOUN
taxlaw-2843	343	21	,	,	PUNCT
taxlaw-2843	343	22	lincoln	lincoln	PROPN
taxlaw-2843	343	23	inst	inst	PROPN
taxlaw-2843	343	24	.	.	PROPN
taxlaw-2843	343	25	of	of	ADP
taxlaw-2843	343	26	land	land	NOUN
taxlaw-2843	343	27	pol’y	pol’y	NOUN
taxlaw-2843	343	28	4	4	NUM
taxlaw-2843	343	29	-	-	SYM
taxlaw-2843	343	30	6	6	NUM
taxlaw-2843	343	31	(	(	PUNCT
taxlaw-2843	343	32	2010	2010	NUM
taxlaw-2843	343	33	)	)	PUNCT
taxlaw-2843	343	34	,	,	PUNCT
taxlaw-2843	343	35	http://www.lincolninst.edu/sites/default/files/pubfiles/payments-in-lieu-of-taxes-full_0.pdf	http://www.lincolninst.edu/sites/default/files/pubfiles/payments-in-lieu-of-taxes-full_0.pdf	PROPN
taxlaw-2843	343	36	[	[	X
taxlaw-2843	343	37	http://perma.cc/bfn3-2jur	http://perma.cc/bfn3-2jur	X
taxlaw-2843	343	38	]	]	X
taxlaw-2843	343	39	.	.	PUNCT
taxlaw-2843	344	1	122	122	NUM
taxlaw-2843	345	1	i	i	PRON
taxlaw-2843	345	2	d.	d.	PROPN
taxlaw-2843	345	3	at	at	ADP
taxlaw-2843	345	4	6	6	NUM
taxlaw-2843	345	5	.	.	NUM
taxlaw-2843	345	6	123	123	NUM
taxlaw-2843	346	1	i	i	PRON
taxlaw-2843	346	2	d.	d.	PROPN
taxlaw-2843	346	3	at	at	ADP
taxlaw-2843	346	4	19	19	NUM
taxlaw-2843	346	5	.	.	NUM
taxlaw-2843	346	6	124	124	NUM
taxlaw-2843	347	1	i	i	PRON
taxlaw-2843	347	2	d.	d.	PROPN
taxlaw-2843	347	3	at	at	ADP
taxlaw-2843	347	4	5	5	NUM
taxlaw-2843	347	5	.	.	NUM
taxlaw-2843	347	6	125	125	NUM
taxlaw-2843	348	1	i	i	PRON
taxlaw-2843	348	2	d.	d.	PROPN
taxlaw-2843	348	3	at	at	ADP
taxlaw-2843	348	4	6	6	NUM
taxlaw-2843	348	5	.	.	SYM
taxlaw-2843	348	6	126	126	NUM
taxlaw-2843	348	7	maria	maria	PROPN
taxlaw-2843	348	8	di	di	PROPN
taxlaw-2843	348	9	miceli	miceli	PROPN
taxlaw-2843	348	10	,	,	PUNCT
taxlaw-2843	348	11	drive	drive	VERB
taxlaw-2843	348	12	your	your	PRON
taxlaw-2843	348	13	own	own	ADJ
taxlaw-2843	348	14	pilot	pilot	NOUN
taxlaw-2843	348	15	:	:	PUNCT
taxlaw-2843	348	16	federal	federal	ADJ
taxlaw-2843	348	17	and	and	CCONJ
taxlaw-2843	348	18	state	state	NOUN
taxlaw-2843	348	19	constitutional	constitutional	ADJ
taxlaw-2843	348	20	challenges	challenge	NOUN
taxlaw-2843	348	21	to	to	ADP
taxlaw-2843	348	22	the	the	DET
taxlaw-2843	348	23	imposition	imposition	NOUN
taxlaw-2843	348	24	of	of	ADP
taxlaw-2843	348	25	payments	payment	NOUN
taxlaw-2843	348	26	in	in	ADP
taxlaw-2843	348	27	lieu	lieu	NOUN
taxlaw-2843	348	28	of	of	ADP
taxlaw-2843	348	29	taxes	taxis	NOUN
taxlaw-2843	348	30	on	on	ADP
taxlaw-2843	348	31	tax	tax	NOUN
taxlaw-2843	348	32	-	-	PUNCT
taxlaw-2843	348	33	exempt	exempt	ADJ
taxlaw-2843	348	34	entities	entity	NOUN
taxlaw-2843	348	35	,	,	PUNCT
taxlaw-2843	348	36	66	66	NUM
taxlaw-2843	348	37	tax	tax	NOUN
taxlaw-2843	348	38	law	law	NOUN
taxlaw-2843	348	39	835	835	NUM
taxlaw-2843	348	40	,	,	PUNCT
taxlaw-2843	348	41	836	836	NUM
taxlaw-2843	348	42	(	(	PUNCT
taxlaw-2843	348	43	2013	2013	NUM
taxlaw-2843	348	44	)	)	PUNCT
taxlaw-2843	348	45	.	.	PUNCT
taxlaw-2843	349	1	128	128	NUM
taxlaw-2843	349	2	columbia	columbia	PROPN
taxlaw-2843	349	3	journal	journal	PROPN
taxlaw-2843	349	4	of	of	ADP
taxlaw-2843	349	5	tax	tax	NOUN
taxlaw-2843	349	6	law	law	NOUN
taxlaw-2843	350	1	[	[	X
taxlaw-2843	350	2	vol.8:113	vol.8:113	ADJ
taxlaw-2843	350	3	sweeping	sweeping	ADJ
taxlaw-2843	350	4	exemption	exemption	NOUN
taxlaw-2843	350	5	rules	rule	NOUN
taxlaw-2843	350	6	and	and	CCONJ
taxlaw-2843	350	7	can	can	AUX
taxlaw-2843	350	8	be	be	AUX
taxlaw-2843	350	9	employed	employ	VERB
taxlaw-2843	350	10	in	in	ADP
taxlaw-2843	350	11	the	the	DET
taxlaw-2843	350	12	short	short	ADJ
taxlaw-2843	350	13	run	run	NOUN
taxlaw-2843	350	14	and	and	CCONJ
taxlaw-2843	350	15	on	on	ADP
taxlaw-2843	350	16	a	a	DET
taxlaw-2843	350	17	temporary	temporary	ADJ
taxlaw-2843	350	18	basis	basis	NOUN
taxlaw-2843	350	19	.	.	PUNCT
taxlaw-2843	351	1	this	this	PRON
taxlaw-2843	351	2	can	can	AUX
taxlaw-2843	351	3	allow	allow	VERB
taxlaw-2843	351	4	nonprofits	nonprofit	NOUN
taxlaw-2843	351	5	to	to	PART
taxlaw-2843	351	6	bolster	bolster	VERB
taxlaw-2843	351	7	the	the	DET
taxlaw-2843	351	8	communities	community	NOUN
taxlaw-2843	351	9	that	that	PRON
taxlaw-2843	351	10	support	support	VERB
taxlaw-2843	351	11	them	they	PRON
taxlaw-2843	351	12	and	and	CCONJ
taxlaw-2843	351	13	build	build	VERB
taxlaw-2843	351	14	goodwill	goodwill	NOUN
taxlaw-2843	351	15	in	in	ADP
taxlaw-2843	351	16	areas	area	NOUN
taxlaw-2843	351	17	where	where	SCONJ
taxlaw-2843	351	18	citizens	citizen	NOUN
taxlaw-2843	351	19	disapprove	disapprove	VERB
taxlaw-2843	351	20	of	of	ADP
taxlaw-2843	351	21	their	their	PRON
taxlaw-2843	351	22	exempt	exempt	ADJ
taxlaw-2843	351	23	status.127	status.127	NOUN
taxlaw-2843	351	24	though	though	SCONJ
taxlaw-2843	351	25	pilots	pilot	NOUN
taxlaw-2843	351	26	are	be	AUX
taxlaw-2843	351	27	technically	technically	ADV
taxlaw-2843	351	28	voluntary	voluntary	ADJ
taxlaw-2843	351	29	,	,	PUNCT
taxlaw-2843	351	30	researchers	researcher	NOUN
taxlaw-2843	351	31	have	have	AUX
taxlaw-2843	351	32	noted	note	VERB
taxlaw-2843	351	33	that	that	SCONJ
taxlaw-2843	351	34	cashstrapped	cashstrappe	VERB
taxlaw-2843	351	35	state	state	NOUN
taxlaw-2843	351	36	governments	government	NOUN
taxlaw-2843	351	37	have	have	AUX
taxlaw-2843	351	38	used	use	VERB
taxlaw-2843	351	39	the	the	DET
taxlaw-2843	351	40	implicit	implicit	ADJ
taxlaw-2843	351	41	threat	threat	NOUN
taxlaw-2843	351	42	of	of	ADP
taxlaw-2843	351	43	judicial	judicial	ADJ
taxlaw-2843	351	44	or	or	CCONJ
taxlaw-2843	351	45	legislative	legislative	ADJ
taxlaw-2843	351	46	action	action	NOUN
taxlaw-2843	351	47	against	against	ADP
taxlaw-2843	351	48	nonprofit	nonprofit	ADJ
taxlaw-2843	351	49	hospitals	hospital	NOUN
taxlaw-2843	351	50	’	'	PUNCT
taxlaw-2843	351	51	vulnerable	vulnerable	ADJ
taxlaw-2843	351	52	tax	tax	NOUN
taxlaw-2843	351	53	exemptions	exemption	NOUN
taxlaw-2843	351	54	as	as	ADP
taxlaw-2843	351	55	leverage	leverage	NOUN
taxlaw-2843	351	56	to	to	PART
taxlaw-2843	351	57	extract	extract	VERB
taxlaw-2843	351	58	higher	high	ADJ
taxlaw-2843	351	59	payments	payment	NOUN
taxlaw-2843	351	60	(	(	PUNCT
taxlaw-2843	351	61	and	and	CCONJ
taxlaw-2843	351	62	have	have	AUX
taxlaw-2843	351	63	done	do	VERB
taxlaw-2843	351	64	the	the	DET
taxlaw-2843	351	65	same	same	ADJ
taxlaw-2843	351	66	to	to	ADP
taxlaw-2843	351	67	other	other	ADJ
taxlaw-2843	351	68	nonprofits).128	nonprofits).128	NOUN
taxlaw-2843	351	69	not	not	PART
taxlaw-2843	351	70	all	all	DET
taxlaw-2843	351	71	states	state	NOUN
taxlaw-2843	351	72	or	or	CCONJ
taxlaw-2843	351	73	localities	locality	NOUN
taxlaw-2843	351	74	pressure	pressure	NOUN
taxlaw-2843	351	75	nonprofits	nonprofit	NOUN
taxlaw-2843	351	76	into	into	ADP
taxlaw-2843	351	77	making	make	VERB
taxlaw-2843	351	78	pilots	pilot	NOUN
taxlaw-2843	351	79	,	,	PUNCT
taxlaw-2843	351	80	but	but	CCONJ
taxlaw-2843	351	81	there	there	PRON
taxlaw-2843	351	82	is	be	VERB
taxlaw-2843	351	83	evidence	evidence	NOUN
taxlaw-2843	351	84	that	that	SCONJ
taxlaw-2843	351	85	the	the	DET
taxlaw-2843	351	86	practice	practice	NOUN
taxlaw-2843	351	87	has	have	AUX
taxlaw-2843	351	88	become	become	VERB
taxlaw-2843	351	89	more	more	ADV
taxlaw-2843	351	90	common	common	ADJ
taxlaw-2843	351	91	in	in	ADP
taxlaw-2843	351	92	recent	recent	ADJ
taxlaw-2843	351	93	years	year	NOUN
taxlaw-2843	351	94	,	,	PUNCT
taxlaw-2843	351	95	especially	especially	ADV
taxlaw-2843	351	96	since	since	SCONJ
taxlaw-2843	351	97	the	the	DET
taxlaw-2843	351	98	economic	economic	ADJ
taxlaw-2843	351	99	downturn	downturn	NOUN
taxlaw-2843	351	100	that	that	PRON
taxlaw-2843	351	101	began	begin	VERB
taxlaw-2843	351	102	in	in	ADP
taxlaw-2843	351	103	2007	2007	NUM
taxlaw-2843	351	104	.	.	PUNCT
taxlaw-2843	352	1	since	since	SCONJ
taxlaw-2843	352	2	2000	2000	NUM
taxlaw-2843	352	3	,	,	PUNCT
taxlaw-2843	352	4	at	at	ADP
taxlaw-2843	352	5	least	least	ADJ
taxlaw-2843	352	6	117	117	NUM
taxlaw-2843	352	7	cities	city	NOUN
taxlaw-2843	352	8	and	and	CCONJ
taxlaw-2843	352	9	18	18	NUM
taxlaw-2843	352	10	states	state	NOUN
taxlaw-2843	352	11	have	have	AUX
taxlaw-2843	352	12	utilized	utilize	VERB
taxlaw-2843	352	13	some	some	DET
taxlaw-2843	352	14	form	form	NOUN
taxlaw-2843	352	15	of	of	ADP
taxlaw-2843	352	16	pilots	pilot	NOUN
taxlaw-2843	352	17	,	,	PUNCT
taxlaw-2843	352	18	most	most	ADV
taxlaw-2843	352	19	commonly	commonly	ADV
taxlaw-2843	352	20	in	in	ADP
taxlaw-2843	352	21	the	the	DET
taxlaw-2843	352	22	northeast.129	northeast.129	PROPN
taxlaw-2843	352	23	in	in	ADP
taxlaw-2843	352	24	2010	2010	NUM
taxlaw-2843	352	25	,	,	PUNCT
taxlaw-2843	352	26	for	for	ADP
taxlaw-2843	352	27	example	example	NOUN
taxlaw-2843	352	28	,	,	PUNCT
taxlaw-2843	352	29	the	the	DET
taxlaw-2843	352	30	government	government	NOUN
taxlaw-2843	352	31	of	of	ADP
taxlaw-2843	352	32	baltimore	baltimore	PROPN
taxlaw-2843	352	33	,	,	PUNCT
taxlaw-2843	352	34	maryland	maryland	PROPN
taxlaw-2843	352	35	agreed	agree	VERB
taxlaw-2843	352	36	to	to	PART
taxlaw-2843	352	37	forego	forego	VERB
taxlaw-2843	352	38	a	a	DET
taxlaw-2843	352	39	controversial	controversial	ADJ
taxlaw-2843	352	40	“	"	PUNCT
taxlaw-2843	352	41	bed	bed	NOUN
taxlaw-2843	352	42	tax	tax	NOUN
taxlaw-2843	352	43	”	"	PUNCT
taxlaw-2843	352	44	in	in	ADP
taxlaw-2843	352	45	exchange	exchange	NOUN
taxlaw-2843	352	46	for	for	ADP
taxlaw-2843	352	47	an	an	DET
taxlaw-2843	352	48	agreement	agreement	NOUN
taxlaw-2843	352	49	from	from	ADP
taxlaw-2843	352	50	johns	johns	PROPN
taxlaw-2843	352	51	hopkins	hopkins	PROPN
taxlaw-2843	352	52	and	and	CCONJ
taxlaw-2843	352	53	other	other	ADJ
taxlaw-2843	352	54	hospitals	hospital	NOUN
taxlaw-2843	352	55	to	to	PART
taxlaw-2843	352	56	begin	begin	VERB
taxlaw-2843	352	57	or	or	CCONJ
taxlaw-2843	352	58	increase	increase	VERB
taxlaw-2843	352	59	pilots.130	pilots.130	ADJ
taxlaw-2843	352	60	in	in	ADP
taxlaw-2843	352	61	2009	2009	NUM
taxlaw-2843	352	62	,	,	PUNCT
taxlaw-2843	352	63	the	the	DET
taxlaw-2843	352	64	city	city	NOUN
taxlaw-2843	352	65	of	of	ADP
taxlaw-2843	352	66	boston	boston	PROPN
taxlaw-2843	352	67	,	,	PUNCT
taxlaw-2843	352	68	the	the	DET
taxlaw-2843	352	69	largest	large	ADJ
taxlaw-2843	352	70	collector	collector	NOUN
taxlaw-2843	352	71	of	of	ADP
taxlaw-2843	352	72	pilots	pilot	NOUN
taxlaw-2843	352	73	in	in	ADP
taxlaw-2843	352	74	the	the	DET
taxlaw-2843	352	75	united	united	PROPN
taxlaw-2843	352	76	states	states	PROPN
taxlaw-2843	352	77	,	,	PUNCT
taxlaw-2843	352	78	proposed	propose	VERB
taxlaw-2843	352	79	reforms	reform	NOUN
taxlaw-2843	352	80	to	to	ADP
taxlaw-2843	352	81	its	its	PRON
taxlaw-2843	352	82	standing	standing	NOUN
taxlaw-2843	352	83	program	program	NOUN
taxlaw-2843	352	84	that	that	PRON
taxlaw-2843	352	85	would	would	AUX
taxlaw-2843	352	86	assess	assess	VERB
taxlaw-2843	352	87	pilots	pilot	NOUN
taxlaw-2843	352	88	on	on	ADP
taxlaw-2843	352	89	all	all	DET
taxlaw-2843	352	90	tax	tax	NOUN
taxlaw-2843	352	91	-	-	PUNCT
taxlaw-2843	352	92	exempt	exempt	ADJ
taxlaw-2843	352	93	organizations	organization	NOUN
taxlaw-2843	352	94	above	above	ADP
taxlaw-2843	352	95	a	a	DET
taxlaw-2843	352	96	certain	certain	ADJ
taxlaw-2843	352	97	size	size	NOUN
taxlaw-2843	352	98	,	,	PUNCT
taxlaw-2843	352	99	which	which	PRON
taxlaw-2843	352	100	includes	include	VERB
taxlaw-2843	352	101	several	several	ADJ
taxlaw-2843	352	102	hospitals.131	hospitals.131	PROPN
taxlaw-2843	352	103	while	while	SCONJ
taxlaw-2843	352	104	the	the	DET
taxlaw-2843	352	105	plan	plan	NOUN
taxlaw-2843	352	106	was	be	AUX
taxlaw-2843	352	107	partially	partially	ADV
taxlaw-2843	352	108	crafted	craft	VERB
taxlaw-2843	352	109	by	by	ADP
taxlaw-2843	352	110	and	and	CCONJ
taxlaw-2843	352	111	drew	draw	VERB
taxlaw-2843	352	112	support	support	NOUN
taxlaw-2843	352	113	from	from	ADP
taxlaw-2843	352	114	certain	certain	ADJ
taxlaw-2843	352	115	nonprofit	nonprofit	ADJ
taxlaw-2843	352	116	institutions	institution	NOUN
taxlaw-2843	352	117	,	,	PUNCT
taxlaw-2843	352	118	it	it	PRON
taxlaw-2843	352	119	also	also	ADV
taxlaw-2843	352	120	has	have	VERB
taxlaw-2843	352	121	its	its	PRON
taxlaw-2843	352	122	share	share	NOUN
taxlaw-2843	352	123	of	of	ADP
taxlaw-2843	352	124	critics	critic	NOUN
taxlaw-2843	352	125	who	who	PRON
taxlaw-2843	352	126	argue	argue	VERB
taxlaw-2843	352	127	that	that	SCONJ
taxlaw-2843	352	128	the	the	DET
taxlaw-2843	352	129	program	program	NOUN
taxlaw-2843	352	130	is	be	AUX
taxlaw-2843	352	131	coercive.132	coercive.132	NOUN
taxlaw-2843	352	132	though	though	SCONJ
taxlaw-2843	352	133	it	it	PRON
taxlaw-2843	352	134	is	be	AUX
taxlaw-2843	352	135	not	not	PART
taxlaw-2843	352	136	a	a	DET
taxlaw-2843	352	137	problem	problem	NOUN
taxlaw-2843	352	138	everywhere	everywhere	ADV
taxlaw-2843	352	139	,	,	PUNCT
taxlaw-2843	352	140	the	the	DET
taxlaw-2843	352	141	proliferation	proliferation	NOUN
taxlaw-2843	352	142	of	of	ADP
taxlaw-2843	352	143	extractive	extractive	ADJ
taxlaw-2843	352	144	pilots	pilot	NOUN
taxlaw-2843	352	145	is	be	AUX
taxlaw-2843	352	146	harmful	harmful	ADJ
taxlaw-2843	352	147	to	to	ADP
taxlaw-2843	352	148	the	the	DET
taxlaw-2843	352	149	nonprofit	nonprofit	ADJ
taxlaw-2843	352	150	hospital	hospital	NOUN
taxlaw-2843	352	151	sector	sector	NOUN
taxlaw-2843	352	152	.	.	PUNCT
taxlaw-2843	353	1	when	when	SCONJ
taxlaw-2843	353	2	municipalities	municipality	NOUN
taxlaw-2843	353	3	grant	grant	VERB
taxlaw-2843	353	4	tax	tax	NOUN
taxlaw-2843	353	5	exemption	exemption	NOUN
taxlaw-2843	353	6	,	,	PUNCT
taxlaw-2843	353	7	it	it	PRON
taxlaw-2843	353	8	is	be	AUX
taxlaw-2843	353	9	not	not	PART
taxlaw-2843	353	10	solely	solely	ADV
taxlaw-2843	353	11	humanitarian	humanitarian	ADJ
taxlaw-2843	353	12	;	;	PUNCT
taxlaw-2843	353	13	it	it	PRON
taxlaw-2843	353	14	is	be	AUX
taxlaw-2843	353	15	a	a	DET
taxlaw-2843	353	16	tradeoff	tradeoff	NOUN
taxlaw-2843	353	17	.	.	PUNCT
taxlaw-2843	354	1	the	the	DET
taxlaw-2843	354	2	government	government	NOUN
taxlaw-2843	354	3	agrees	agree	VERB
taxlaw-2843	354	4	to	to	PART
taxlaw-2843	354	5	set	set	VERB
taxlaw-2843	354	6	aside	aside	ADP
taxlaw-2843	354	7	its	its	PRON
taxlaw-2843	354	8	taxing	tax	VERB
taxlaw-2843	354	9	authority	authority	NOUN
taxlaw-2843	354	10	on	on	ADP
taxlaw-2843	354	11	the	the	DET
taxlaw-2843	354	12	theory	theory	NOUN
taxlaw-2843	354	13	that	that	SCONJ
taxlaw-2843	354	14	the	the	DET
taxlaw-2843	354	15	organizations	organization	NOUN
taxlaw-2843	354	16	given	give	VERB
taxlaw-2843	354	17	preferential	preferential	ADJ
taxlaw-2843	354	18	treatment	treatment	NOUN
taxlaw-2843	354	19	will	will	AUX
taxlaw-2843	354	20	provide	provide	VERB
taxlaw-2843	354	21	some	some	DET
taxlaw-2843	354	22	benefit	benefit	NOUN
taxlaw-2843	354	23	to	to	ADP
taxlaw-2843	354	24	the	the	DET
taxlaw-2843	354	25	community	community	NOUN
taxlaw-2843	354	26	that	that	PRON
taxlaw-2843	354	27	outweighs	outweigh	VERB
taxlaw-2843	354	28	the	the	DET
taxlaw-2843	354	29	lost	lost	ADJ
taxlaw-2843	354	30	revenue.133	revenue.133	VERB
taxlaw-2843	354	31	the	the	DET
taxlaw-2843	354	32	connection	connection	NOUN
taxlaw-2843	354	33	between	between	ADP
taxlaw-2843	354	34	hospitals	hospital	NOUN
taxlaw-2843	354	35	and	and	CCONJ
taxlaw-2843	354	36	public	public	ADJ
taxlaw-2843	354	37	benefit	benefit	NOUN
taxlaw-2843	354	38	is	be	AUX
taxlaw-2843	354	39	clear	clear	ADJ
taxlaw-2843	354	40	:	:	PUNCT
taxlaw-2843	354	41	hospitals	hospital	NOUN
taxlaw-2843	354	42	keep	keep	VERB
taxlaw-2843	354	43	people	people	NOUN
taxlaw-2843	354	44	healthy	healthy	ADJ
taxlaw-2843	354	45	,	,	PUNCT
taxlaw-2843	354	46	and	and	CCONJ
taxlaw-2843	354	47	a	a	DET
taxlaw-2843	354	48	generally	generally	ADV
taxlaw-2843	354	49	healthy	healthy	ADJ
taxlaw-2843	354	50	society	society	NOUN
taxlaw-2843	354	51	has	have	VERB
taxlaw-2843	354	52	positive	positive	ADJ
taxlaw-2843	354	53	effects	effect	NOUN
taxlaw-2843	354	54	for	for	ADP
taxlaw-2843	354	55	everyone	everyone	PRON
taxlaw-2843	354	56	in	in	ADP
taxlaw-2843	354	57	it	it	PRON
taxlaw-2843	354	58	.	.	PUNCT
taxlaw-2843	355	1	every	every	DET
taxlaw-2843	355	2	dollar	dollar	NOUN
taxlaw-2843	355	3	extracted	extract	VERB
taxlaw-2843	355	4	from	from	ADP
taxlaw-2843	355	5	hospitals	hospital	NOUN
taxlaw-2843	355	6	by	by	ADP
taxlaw-2843	355	7	municipalities	municipality	NOUN
taxlaw-2843	355	8	through	through	ADP
taxlaw-2843	355	9	pilots	pilot	NOUN
taxlaw-2843	355	10	is	be	AUX
taxlaw-2843	355	11	a	a	DET
taxlaw-2843	355	12	dollar	dollar	NOUN
taxlaw-2843	355	13	diverted	divert	VERB
taxlaw-2843	355	14	away	away	ADV
taxlaw-2843	355	15	from	from	ADP
taxlaw-2843	355	16	that	that	DET
taxlaw-2843	355	17	mission	mission	NOUN
taxlaw-2843	355	18	and	and	CCONJ
taxlaw-2843	355	19	towards	towards	ADP
taxlaw-2843	355	20	the	the	DET
taxlaw-2843	355	21	general	general	ADJ
taxlaw-2843	355	22	operations	operation	NOUN
taxlaw-2843	355	23	of	of	ADP
taxlaw-2843	355	24	the	the	DET
taxlaw-2843	355	25	state	state	NOUN
taxlaw-2843	355	26	or	or	CCONJ
taxlaw-2843	355	27	local	local	ADJ
taxlaw-2843	355	28	government	government	NOUN
taxlaw-2843	355	29	.	.	PUNCT
taxlaw-2843	356	1	this	this	DET
taxlaw-2843	356	2	topdown	topdown	ADJ
taxlaw-2843	356	3	reallocation	reallocation	NOUN
taxlaw-2843	356	4	of	of	ADP
taxlaw-2843	356	5	funds	fund	NOUN
taxlaw-2843	356	6	may	may	AUX
taxlaw-2843	356	7	or	or	CCONJ
taxlaw-2843	356	8	may	may	AUX
taxlaw-2843	356	9	not	not	PART
taxlaw-2843	356	10	be	be	AUX
taxlaw-2843	356	11	economically	economically	ADV
taxlaw-2843	356	12	sound	sound	ADJ
taxlaw-2843	356	13	,	,	PUNCT
taxlaw-2843	356	14	but	but	CCONJ
taxlaw-2843	356	15	whether	whether	SCONJ
taxlaw-2843	356	16	or	or	CCONJ
taxlaw-2843	356	17	not	not	PART
taxlaw-2843	356	18	that	that	PRON
taxlaw-2843	356	19	is	be	AUX
taxlaw-2843	356	20	the	the	DET
taxlaw-2843	356	21	case	case	NOUN
taxlaw-2843	356	22	is	be	AUX
taxlaw-2843	356	23	a	a	DET
taxlaw-2843	356	24	determination	determination	NOUN
taxlaw-2843	356	25	that	that	PRON
taxlaw-2843	356	26	should	should	AUX
taxlaw-2843	356	27	be	be	AUX
taxlaw-2843	356	28	made	make	VERB
taxlaw-2843	356	29	by	by	ADP
taxlaw-2843	356	30	a	a	DET
taxlaw-2843	356	31	legislature	legislature	NOUN
taxlaw-2843	356	32	,	,	PUNCT
taxlaw-2843	356	33	not	not	PART
taxlaw-2843	356	34	through	through	ADP
taxlaw-2843	356	35	closed	close	VERB
taxlaw-2843	356	36	negotiations	negotiation	NOUN
taxlaw-2843	356	37	.	.	PUNCT
taxlaw-2843	357	1	when	when	SCONJ
taxlaw-2843	357	2	pilots	pilot	NOUN
taxlaw-2843	357	3	are	be	AUX
taxlaw-2843	357	4	coerced	coerce	VERB
taxlaw-2843	357	5	rather	rather	ADV
taxlaw-2843	357	6	than	than	ADP
taxlaw-2843	357	7	freely	freely	ADV
taxlaw-2843	357	8	given	give	VERB
taxlaw-2843	357	9	,	,	PUNCT
taxlaw-2843	357	10	the	the	DET
taxlaw-2843	357	11	municipality	municipality	NOUN
taxlaw-2843	357	12	functionally	functionally	ADV
taxlaw-2843	357	13	imposes	impose	VERB
taxlaw-2843	357	14	tax	tax	NOUN
taxlaw-2843	357	15	on	on	ADP
taxlaw-2843	357	16	otherwise	otherwise	ADV
taxlaw-2843	357	17	tax	tax	NOUN
taxlaw-2843	357	18	-	-	PUNCT
taxlaw-2843	357	19	exempt	exempt	ADJ
taxlaw-2843	357	20	entities	entity	NOUN
taxlaw-2843	357	21	without	without	ADP
taxlaw-2843	357	22	the	the	DET
taxlaw-2843	357	23	safeguards	safeguard	NOUN
taxlaw-2843	357	24	of	of	ADP
taxlaw-2843	357	25	a	a	DET
taxlaw-2843	357	26	full	full	ADJ
taxlaw-2843	357	27	legislative	legislative	ADJ
taxlaw-2843	357	28	process.134	process.134	NOUN
taxlaw-2843	357	29	these	these	DET
taxlaw-2843	357	30	functional	functional	ADJ
taxlaw-2843	357	31	taxes	taxis	NOUN
taxlaw-2843	357	32	are	be	AUX
taxlaw-2843	357	33	imposed	impose	VERB
taxlaw-2843	357	34	unevenly	unevenly	ADV
taxlaw-2843	357	35	,	,	PUNCT
taxlaw-2843	357	36	creating	create	VERB
taxlaw-2843	357	37	horizontal	horizontal	ADJ
taxlaw-2843	357	38	equity	equity	NOUN
taxlaw-2843	357	39	issues	issue	NOUN
taxlaw-2843	357	40	.	.	PUNCT
taxlaw-2843	358	1	coerced	coerce	VERB
taxlaw-2843	358	2	pilots	pilot	NOUN
taxlaw-2843	358	3	make	make	VERB
taxlaw-2843	358	4	it	it	PRON
taxlaw-2843	358	5	difficult	difficult	ADJ
taxlaw-2843	358	6	for	for	SCONJ
taxlaw-2843	358	7	the	the	DET
taxlaw-2843	358	8	targeted	target	VERB
taxlaw-2843	358	9	hospitals	hospital	NOUN
taxlaw-2843	358	10	to	to	PART
taxlaw-2843	358	11	administer	administer	VERB
taxlaw-2843	358	12	charity	charity	NOUN
taxlaw-2843	358	13	care	care	NOUN
taxlaw-2843	358	14	and	and	CCONJ
taxlaw-2843	358	15	other	other	ADJ
taxlaw-2843	358	16	socially	socially	ADV
taxlaw-2843	358	17	beneficial	beneficial	ADJ
taxlaw-2843	358	18	services	service	NOUN
taxlaw-2843	358	19	and	and	CCONJ
taxlaw-2843	358	20	impose	impose	VERB
taxlaw-2843	358	21	another	another	DET
taxlaw-2843	358	22	costly	costly	ADJ
taxlaw-2843	358	23	burden	burden	NOUN
taxlaw-2843	358	24	on	on	ADP
taxlaw-2843	358	25	127	127	NUM
taxlaw-2843	358	26	kenyon	kenyon	PROPN
taxlaw-2843	358	27	&	&	CCONJ
taxlaw-2843	358	28	langley	langley	PROPN
taxlaw-2843	358	29	,	,	PUNCT
taxlaw-2843	358	30	supra	supra	PROPN
taxlaw-2843	358	31	note	note	NOUN
taxlaw-2843	358	32	121	121	NUM
taxlaw-2843	358	33	at	at	ADP
taxlaw-2843	358	34	6	6	NUM
taxlaw-2843	358	35	.	.	NOUN
taxlaw-2843	358	36	128	128	NUM
taxlaw-2843	358	37	di	di	PROPN
taxlaw-2843	358	38	miceli	miceli	PROPN
taxlaw-2843	358	39	,	,	PUNCT
taxlaw-2843	358	40	supra	supra	PROPN
taxlaw-2843	358	41	note	note	NOUN
taxlaw-2843	358	42	126	126	NUM
taxlaw-2843	358	43	at	at	ADP
taxlaw-2843	358	44	842	842	NUM
taxlaw-2843	358	45	-	-	SYM
taxlaw-2843	358	46	43	43	NUM
taxlaw-2843	358	47	.	.	PUNCT
taxlaw-2843	359	1	129	129	NUM
taxlaw-2843	360	1	i	i	PRON
taxlaw-2843	360	2	d.	d.	PROPN
taxlaw-2843	360	3	at	at	ADP
taxlaw-2843	360	4	843	843	NUM
taxlaw-2843	360	5	.	.	NUM
taxlaw-2843	360	6	130	130	NUM
taxlaw-2843	360	7	peter	peter	PROPN
taxlaw-2843	360	8	sicher	sicher	PROPN
taxlaw-2843	360	9	,	,	PUNCT
taxlaw-2843	360	10	hopkins	hopkin	NOUN
taxlaw-2843	360	11	and	and	CCONJ
taxlaw-2843	360	12	other	other	ADJ
taxlaw-2843	360	13	institutions	institution	NOUN
taxlaw-2843	360	14	pay	pay	VERB
taxlaw-2843	360	15	baltimore	baltimore	PROPN
taxlaw-2843	360	16	$	$	SYM
taxlaw-2843	360	17	20.4	20.4	NUM
taxlaw-2843	360	18	million	million	NUM
taxlaw-2843	360	19	to	to	PART
taxlaw-2843	360	20	avoid	avoid	VERB
taxlaw-2843	360	21	tax	tax	NOUN
taxlaw-2843	360	22	increases	increase	NOUN
taxlaw-2843	360	23	,	,	PUNCT
taxlaw-2843	360	24	the	the	DET
taxlaw-2843	360	25	johns	johns	PROPN
taxlaw-2843	360	26	hopkins	hopkins	PROPN
taxlaw-2843	360	27	news	news	NOUN
taxlaw-2843	360	28	-	-	PUNCT
taxlaw-2843	360	29	letter	letter	NOUN
taxlaw-2843	360	30	(	(	PUNCT
taxlaw-2843	360	31	jul	jul	PROPN
taxlaw-2843	360	32	.	.	PROPN
taxlaw-2843	360	33	15	15	NUM
taxlaw-2843	360	34	,	,	PUNCT
taxlaw-2843	360	35	2010	2010	NUM
taxlaw-2843	360	36	)	)	PUNCT
taxlaw-2843	360	37	,	,	PUNCT
taxlaw-2843	360	38	http://nlonthedl.wordpress.com/2010/07/15/hopkins-and-other-institutions-pay-baltimore-20-4-million-toavoid-tax-increases/	http://nlonthedl.wordpress.com/2010/07/15/hopkins-and-other-institutions-pay-baltimore-20-4-million-toavoid-tax-increases/	NOUN
taxlaw-2843	361	1	[	[	X
taxlaw-2843	361	2	http://perma.cc/y66q-ufs7	http://perma.cc/y66q-ufs7	NOUN
taxlaw-2843	361	3	]	]	X
taxlaw-2843	361	4	.	.	PUNCT
taxlaw-2843	362	1	131	131	NUM
taxlaw-2843	362	2	kenyon	kenyon	PROPN
taxlaw-2843	362	3	&	&	CCONJ
taxlaw-2843	362	4	langley	langley	PROPN
taxlaw-2843	362	5	,	,	PUNCT
taxlaw-2843	362	6	supra	supra	PROPN
taxlaw-2843	362	7	note	note	NOUN
taxlaw-2843	362	8	121	121	NUM
taxlaw-2843	362	9	at	at	ADP
taxlaw-2843	362	10	21	21	NUM
taxlaw-2843	362	11	-	-	SYM
taxlaw-2843	362	12	24	24	NUM
taxlaw-2843	362	13	.	.	PUNCT
taxlaw-2843	363	1	132	132	NUM
taxlaw-2843	363	2	tim	tim	PROPN
taxlaw-2843	363	3	delaney	delaney	PROPN
taxlaw-2843	363	4	,	,	PUNCT
taxlaw-2843	363	5	boston	boston	PROPN
taxlaw-2843	363	6	’s	’s	PART
taxlaw-2843	363	7	coercive	coercive	ADJ
taxlaw-2843	363	8	pilots	pilot	NOUN
taxlaw-2843	363	9	experiment	experiment	NOUN
taxlaw-2843	363	10	should	should	AUX
taxlaw-2843	363	11	crash	crash	VERB
taxlaw-2843	363	12	,	,	PUNCT
taxlaw-2843	363	13	huffington	huffington	PROPN
taxlaw-2843	363	14	post	post	PROPN
taxlaw-2843	363	15	(	(	PUNCT
taxlaw-2843	363	16	jun	jun	PROPN
taxlaw-2843	363	17	.	.	PROPN
taxlaw-2843	363	18	28	28	NUM
taxlaw-2843	363	19	,	,	PUNCT
taxlaw-2843	363	20	2011	2011	NUM
taxlaw-2843	363	21	)	)	PUNCT
taxlaw-2843	363	22	,	,	PUNCT
taxlaw-2843	363	23	http://www.huffingtonpost.com/tim-delaney/bostons-coercive-pilots-e_b_854531.html	http://www.huffingtonpost.com/tim-delaney/bostons-coercive-pilots-e_b_854531.html	PROPN
taxlaw-2843	363	24	[	[	X
taxlaw-2843	363	25	http://perma.cc/4ab6-g735	http://perma.cc/4ab6-g735	X
taxlaw-2843	363	26	]	]	PUNCT
taxlaw-2843	363	27	.	.	PUNCT
taxlaw-2843	364	1	133	133	NUM
taxlaw-2843	364	2	see	see	VERB
taxlaw-2843	364	3	rev	rev	PROPN
taxlaw-2843	364	4	.	.	PROPN
taxlaw-2843	364	5	rul	rul	PROPN
taxlaw-2843	364	6	.	.	PUNCT
taxlaw-2843	364	7	65	65	NUM
taxlaw-2843	364	8	-	-	SYM
taxlaw-2843	364	9	545	545	NUM
taxlaw-2843	364	10	,	,	PUNCT
taxlaw-2843	364	11	1969	1969	NUM
taxlaw-2843	364	12	-	-	SYM
taxlaw-2843	364	13	2	2	NUM
taxlaw-2843	364	14	c.b	c.b	PROPN
taxlaw-2843	364	15	.	.	PROPN
taxlaw-2843	364	16	117	117	NUM
taxlaw-2843	364	17	(	(	PUNCT
taxlaw-2843	364	18	federal	federal	ADJ
taxlaw-2843	364	19	tax	tax	NOUN
taxlaw-2843	364	20	exemption	exemption	NOUN
taxlaw-2843	364	21	is	be	AUX
taxlaw-2843	364	22	predicated	predicate	VERB
taxlaw-2843	364	23	on	on	ADP
taxlaw-2843	364	24	hospital	hospital	NOUN
taxlaw-2843	364	25	’s	’s	PART
taxlaw-2843	364	26	benefit	benefit	NOUN
taxlaw-2843	364	27	to	to	ADP
taxlaw-2843	364	28	the	the	DET
taxlaw-2843	364	29	community	community	NOUN
taxlaw-2843	364	30	)	)	PUNCT
taxlaw-2843	364	31	;	;	PUNCT
taxlaw-2843	364	32	provena	provena	NOUN
taxlaw-2843	364	33	covenant	covenant	PROPN
taxlaw-2843	364	34	med	med	PROPN
taxlaw-2843	364	35	.	.	PUNCT
taxlaw-2843	364	36	ctr	ctr	PROPN
taxlaw-2843	364	37	.	.	PROPN
taxlaw-2843	364	38	,	,	PUNCT
taxlaw-2843	364	39	925	925	NUM
taxlaw-2843	364	40	n.e.2d	n.e.2d	NOUN
taxlaw-2843	364	41	at	at	ADP
taxlaw-2843	364	42	1145	1145	NUM
taxlaw-2843	364	43	-	-	SYM
taxlaw-2843	364	44	46	46	NUM
taxlaw-2843	364	45	(	(	PUNCT
taxlaw-2843	364	46	noting	note	VERB
taxlaw-2843	364	47	that	that	SCONJ
taxlaw-2843	364	48	reducing	reduce	VERB
taxlaw-2843	364	49	the	the	DET
taxlaw-2843	364	50	burden	burden	NOUN
taxlaw-2843	364	51	of	of	ADP
taxlaw-2843	364	52	government	government	NOUN
taxlaw-2843	364	53	is	be	AUX
taxlaw-2843	364	54	an	an	DET
taxlaw-2843	364	55	important	important	ADJ
taxlaw-2843	364	56	function	function	NOUN
taxlaw-2843	364	57	of	of	ADP
taxlaw-2843	364	58	nonprofit	nonprofit	ADJ
taxlaw-2843	364	59	hospitals	hospital	NOUN
taxlaw-2843	364	60	)	)	PUNCT
taxlaw-2843	364	61	.	.	PUNCT
taxlaw-2843	365	1	134	134	NUM
taxlaw-2843	365	2	di	di	X
taxlaw-2843	365	3	miceli	miceli	PROPN
taxlaw-2843	365	4	,	,	PUNCT
taxlaw-2843	365	5	supra	supra	PROPN
taxlaw-2843	365	6	note	note	NOUN
taxlaw-2843	365	7	126	126	NUM
taxlaw-2843	365	8	at	at	ADP
taxlaw-2843	365	9	855	855	NUM
taxlaw-2843	365	10	(	(	PUNCT
taxlaw-2843	365	11	concludes	conclude	VERB
taxlaw-2843	365	12	that	that	SCONJ
taxlaw-2843	365	13	coerced	coerced	ADJ
taxlaw-2843	365	14	pilots	pilot	NOUN
taxlaw-2843	365	15	are	be	AUX
taxlaw-2843	365	16	analogous	analogous	ADJ
taxlaw-2843	365	17	to	to	ADP
taxlaw-2843	365	18	unauthorized	unauthorized	ADJ
taxlaw-2843	365	19	taxes	taxis	NOUN
taxlaw-2843	365	20	)	)	PUNCT
taxlaw-2843	365	21	.	.	PUNCT
taxlaw-2843	366	1	2017	2017	NUM
taxlaw-2843	366	2	]	]	PUNCT
taxlaw-2843	366	3	property	property	NOUN
taxlaw-2843	366	4	tax	tax	NOUN
taxlaw-2843	366	5	exemptions	exemption	NOUN
taxlaw-2843	366	6	for	for	ADP
taxlaw-2843	366	7	hospitals	hospital	NOUN
taxlaw-2843	366	8	129	129	NUM
taxlaw-2843	366	9	already	already	ADV
taxlaw-2843	366	10	-	-	PUNCT
taxlaw-2843	366	11	struggling	struggle	VERB
taxlaw-2843	366	12	institutions.135	institutions.135	ADV
taxlaw-2843	366	13	this	this	DET
taxlaw-2843	366	14	blunts	blunt	NOUN
taxlaw-2843	366	15	the	the	DET
taxlaw-2843	366	16	positive	positive	ADJ
taxlaw-2843	366	17	effects	effect	NOUN
taxlaw-2843	366	18	that	that	SCONJ
taxlaw-2843	366	19	tax	tax	NOUN
taxlaw-2843	366	20	-	-	PUNCT
taxlaw-2843	366	21	exemption	exemption	NOUN
taxlaw-2843	366	22	promotes	promote	NOUN
taxlaw-2843	366	23	in	in	ADP
taxlaw-2843	366	24	the	the	DET
taxlaw-2843	366	25	first	first	ADJ
taxlaw-2843	366	26	place	place	NOUN
taxlaw-2843	366	27	.	.	PUNCT
taxlaw-2843	367	1	b.	b.	PROPN
taxlaw-2843	367	2	incongruity	incongruity	NOUN
taxlaw-2843	367	3	between	between	ADP
taxlaw-2843	367	4	tax	tax	NOUN
taxlaw-2843	367	5	exemption	exemption	NOUN
taxlaw-2843	367	6	standards	standard	NOUN
taxlaw-2843	367	7	and	and	CCONJ
taxlaw-2843	367	8	reality	reality	NOUN
taxlaw-2843	367	9	of	of	ADP
taxlaw-2843	367	10	hospital	hospital	NOUN
taxlaw-2843	367	11	administration	administration	NOUN
taxlaw-2843	367	12	hospitals	hospital	NOUN
taxlaw-2843	367	13	are	be	AUX
taxlaw-2843	367	14	huge	huge	ADJ
taxlaw-2843	367	15	,	,	PUNCT
taxlaw-2843	367	16	complicated	complicated	ADJ
taxlaw-2843	367	17	businesses	business	NOUN
taxlaw-2843	367	18	,	,	PUNCT
taxlaw-2843	367	19	and	and	CCONJ
taxlaw-2843	367	20	addressing	address	VERB
taxlaw-2843	367	21	the	the	DET
taxlaw-2843	367	22	issues	issue	NOUN
taxlaw-2843	367	23	they	they	PRON
taxlaw-2843	367	24	face	face	VERB
taxlaw-2843	367	25	is	be	AUX
taxlaw-2843	367	26	made	make	VERB
taxlaw-2843	367	27	more	more	ADV
taxlaw-2843	367	28	difficult	difficult	ADJ
taxlaw-2843	367	29	by	by	ADP
taxlaw-2843	367	30	the	the	DET
taxlaw-2843	367	31	fact	fact	NOUN
taxlaw-2843	367	32	that	that	SCONJ
taxlaw-2843	367	33	they	they	PRON
taxlaw-2843	367	34	provide	provide	VERB
taxlaw-2843	367	35	services	service	NOUN
taxlaw-2843	367	36	that	that	PRON
taxlaw-2843	367	37	are	be	AUX
taxlaw-2843	367	38	essential	essential	ADJ
taxlaw-2843	367	39	.	.	PUNCT
taxlaw-2843	368	1	quality	quality	NOUN
taxlaw-2843	368	2	healthcare	healthcare	PROPN
taxlaw-2843	368	3	is	be	AUX
taxlaw-2843	368	4	important	important	ADJ
taxlaw-2843	368	5	for	for	ADP
taxlaw-2843	368	6	both	both	CCONJ
taxlaw-2843	368	7	the	the	DET
taxlaw-2843	368	8	individuals	individual	NOUN
taxlaw-2843	368	9	who	who	PRON
taxlaw-2843	368	10	receive	receive	VERB
taxlaw-2843	368	11	it	it	PRON
taxlaw-2843	368	12	and	and	CCONJ
taxlaw-2843	368	13	all	all	DET
taxlaw-2843	368	14	others	other	NOUN
taxlaw-2843	368	15	who	who	PRON
taxlaw-2843	368	16	benefit	benefit	VERB
taxlaw-2843	368	17	from	from	ADP
taxlaw-2843	368	18	living	live	VERB
taxlaw-2843	368	19	in	in	ADP
taxlaw-2843	368	20	a	a	DET
taxlaw-2843	368	21	generally	generally	ADV
taxlaw-2843	368	22	healthy	healthy	ADJ
taxlaw-2843	368	23	place	place	NOUN
taxlaw-2843	368	24	.	.	PUNCT
taxlaw-2843	369	1	however	however	ADV
taxlaw-2843	369	2	,	,	PUNCT
taxlaw-2843	369	3	the	the	DET
taxlaw-2843	369	4	current	current	ADJ
taxlaw-2843	369	5	system	system	NOUN
taxlaw-2843	369	6	grew	grow	VERB
taxlaw-2843	369	7	out	out	ADP
taxlaw-2843	369	8	of	of	ADP
taxlaw-2843	369	9	a	a	DET
taxlaw-2843	369	10	world	world	NOUN
taxlaw-2843	369	11	where	where	SCONJ
taxlaw-2843	369	12	hospitals	hospital	NOUN
taxlaw-2843	369	13	were	be	AUX
taxlaw-2843	369	14	simpler	simple	ADJ
taxlaw-2843	369	15	and	and	CCONJ
taxlaw-2843	369	16	less	less	ADV
taxlaw-2843	369	17	integral	integral	ADJ
taxlaw-2843	369	18	to	to	ADP
taxlaw-2843	369	19	our	our	PRON
taxlaw-2843	369	20	society	society	NOUN
taxlaw-2843	369	21	.	.	PUNCT
taxlaw-2843	370	1	the	the	DET
taxlaw-2843	370	2	fundamental	fundamental	ADJ
taxlaw-2843	370	3	problem	problem	NOUN
taxlaw-2843	370	4	is	be	AUX
taxlaw-2843	370	5	that	that	SCONJ
taxlaw-2843	370	6	tax	tax	NOUN
taxlaw-2843	370	7	exemption	exemption	NOUN
taxlaw-2843	370	8	is	be	AUX
taxlaw-2843	370	9	all	all	PRON
taxlaw-2843	370	10	or	or	CCONJ
taxlaw-2843	370	11	nothing	nothing	PRON
taxlaw-2843	370	12	;	;	PUNCT
taxlaw-2843	370	13	a	a	DET
taxlaw-2843	370	14	hospital	hospital	NOUN
taxlaw-2843	370	15	either	either	CCONJ
taxlaw-2843	370	16	keeps	keep	VERB
taxlaw-2843	370	17	exemption	exemption	NOUN
taxlaw-2843	370	18	or	or	CCONJ
taxlaw-2843	370	19	loses	lose	VERB
taxlaw-2843	370	20	it	it	PRON
taxlaw-2843	370	21	.	.	PUNCT
taxlaw-2843	371	1	losing	lose	VERB
taxlaw-2843	371	2	exemption	exemption	NOUN
taxlaw-2843	371	3	from	from	ADP
taxlaw-2843	371	4	state	state	NOUN
taxlaw-2843	371	5	property	property	NOUN
taxlaw-2843	371	6	taxes	taxis	NOUN
taxlaw-2843	371	7	would	would	AUX
taxlaw-2843	371	8	be	be	AUX
taxlaw-2843	371	9	massively	massively	ADV
taxlaw-2843	371	10	costly	costly	ADJ
taxlaw-2843	371	11	for	for	ADP
taxlaw-2843	371	12	any	any	DET
taxlaw-2843	371	13	hospital	hospital	NOUN
taxlaw-2843	371	14	.	.	PUNCT
taxlaw-2843	372	1	modern	modern	ADJ
taxlaw-2843	372	2	hospitals	hospital	NOUN
taxlaw-2843	372	3	necessarily	necessarily	ADV
taxlaw-2843	372	4	own	own	VERB
taxlaw-2843	372	5	and	and	CCONJ
taxlaw-2843	372	6	occupy	occupy	VERB
taxlaw-2843	372	7	a	a	DET
taxlaw-2843	372	8	huge	huge	ADJ
taxlaw-2843	372	9	amount	amount	NOUN
taxlaw-2843	372	10	of	of	ADP
taxlaw-2843	372	11	property	property	NOUN
taxlaw-2843	372	12	.	.	PUNCT
taxlaw-2843	373	1	provena	provena	PROPN
taxlaw-2843	373	2	covenant	covenant	PROPN
taxlaw-2843	373	3	medical	medical	ADJ
taxlaw-2843	373	4	center	center	NOUN
taxlaw-2843	373	5	,	,	PUNCT
taxlaw-2843	373	6	the	the	DET
taxlaw-2843	373	7	hospital	hospital	NOUN
taxlaw-2843	373	8	discussed	discuss	VERB
taxlaw-2843	373	9	in	in	ADP
taxlaw-2843	373	10	the	the	DET
taxlaw-2843	373	11	illinois	illinois	PROPN
taxlaw-2843	373	12	case	case	NOUN
taxlaw-2843	373	13	above	above	ADV
taxlaw-2843	373	14	,	,	PUNCT
taxlaw-2843	373	15	occupied	occupy	VERB
taxlaw-2843	373	16	approximately	approximately	ADV
taxlaw-2843	373	17	nine	nine	NUM
taxlaw-2843	373	18	acres	acre	NOUN
taxlaw-2843	373	19	of	of	ADP
taxlaw-2843	373	20	land	land	NOUN
taxlaw-2843	373	21	and	and	CCONJ
taxlaw-2843	373	22	accrued	accrue	VERB
taxlaw-2843	373	23	$	$	SYM
taxlaw-2843	373	24	1.1	1.1	NUM
taxlaw-2843	373	25	million	million	NUM
taxlaw-2843	373	26	in	in	ADP
taxlaw-2843	373	27	property	property	NOUN
taxlaw-2843	373	28	taxes	taxis	NOUN
taxlaw-2843	373	29	in	in	ADP
taxlaw-2843	373	30	2002	2002	NUM
taxlaw-2843	373	31	and	and	CCONJ
taxlaw-2843	373	32	2003	2003	NUM
taxlaw-2843	373	33	alone.136	alone.136	PROPN
taxlaw-2843	373	34	morristown	morristown	PROPN
taxlaw-2843	373	35	medical	medical	PROPN
taxlaw-2843	373	36	center	center	PROPN
taxlaw-2843	373	37	,	,	PUNCT
taxlaw-2843	373	38	the	the	DET
taxlaw-2843	373	39	hospital	hospital	NOUN
taxlaw-2843	373	40	discussed	discuss	VERB
taxlaw-2843	373	41	in	in	ADP
taxlaw-2843	373	42	the	the	DET
taxlaw-2843	373	43	new	new	PROPN
taxlaw-2843	373	44	jersey	jersey	PROPN
taxlaw-2843	373	45	case	case	NOUN
taxlaw-2843	373	46	,	,	PUNCT
taxlaw-2843	373	47	occupied	occupy	VERB
taxlaw-2843	373	48	more	more	ADJ
taxlaw-2843	373	49	than	than	ADP
taxlaw-2843	373	50	forty	forty	NUM
taxlaw-2843	373	51	acres	acre	NOUN
taxlaw-2843	373	52	and	and	CCONJ
taxlaw-2843	373	53	is	be	AUX
taxlaw-2843	373	54	expected	expect	VERB
taxlaw-2843	373	55	to	to	PART
taxlaw-2843	373	56	owe	owe	VERB
taxlaw-2843	373	57	more	more	ADJ
taxlaw-2843	373	58	than	than	ADP
taxlaw-2843	373	59	$	$	SYM
taxlaw-2843	373	60	2.5	2.5	NUM
taxlaw-2843	373	61	million	million	NUM
taxlaw-2843	373	62	in	in	ADP
taxlaw-2843	373	63	property	property	NOUN
taxlaw-2843	373	64	taxes	taxis	NOUN
taxlaw-2843	373	65	each	each	DET
taxlaw-2843	373	66	year	year	NOUN
taxlaw-2843	373	67	following	follow	VERB
taxlaw-2843	373	68	the	the	DET
taxlaw-2843	373	69	decision	decision	NOUN
taxlaw-2843	373	70	against	against	ADP
taxlaw-2843	373	71	it.137	it.137	AUX
taxlaw-2843	373	72	being	be	AUX
taxlaw-2843	373	73	forced	force	VERB
taxlaw-2843	373	74	to	to	PART
taxlaw-2843	373	75	bear	bear	VERB
taxlaw-2843	373	76	such	such	DET
taxlaw-2843	373	77	a	a	DET
taxlaw-2843	373	78	cost	cost	NOUN
taxlaw-2843	373	79	with	with	ADP
taxlaw-2843	373	80	little	little	ADJ
taxlaw-2843	373	81	warning	warning	NOUN
taxlaw-2843	373	82	could	could	AUX
taxlaw-2843	373	83	predictably	predictably	ADV
taxlaw-2843	373	84	force	force	VERB
taxlaw-2843	373	85	a	a	DET
taxlaw-2843	373	86	hospital	hospital	NOUN
taxlaw-2843	373	87	to	to	PART
taxlaw-2843	373	88	cancel	cancel	VERB
taxlaw-2843	373	89	unprofitable	unprofitable	ADJ
taxlaw-2843	373	90	services	service	NOUN
taxlaw-2843	373	91	and	and	CCONJ
taxlaw-2843	373	92	become	become	VERB
taxlaw-2843	373	93	for	for	ADP
taxlaw-2843	373	94	-	-	PUNCT
taxlaw-2843	373	95	profit	profit	NOUN
taxlaw-2843	373	96	,	,	PUNCT
taxlaw-2843	373	97	or	or	CCONJ
taxlaw-2843	373	98	close	close	VERB
taxlaw-2843	373	99	its	its	PRON
taxlaw-2843	373	100	doors	door	NOUN
taxlaw-2843	373	101	entirely	entirely	ADV
taxlaw-2843	373	102	.	.	PUNCT
taxlaw-2843	374	1	in	in	ADP
taxlaw-2843	374	2	other	other	ADJ
taxlaw-2843	374	3	words	word	NOUN
taxlaw-2843	374	4	,	,	PUNCT
taxlaw-2843	374	5	all	all	PRON
taxlaw-2843	374	6	-	-	PUNCT
taxlaw-2843	374	7	or	or	CCONJ
taxlaw-2843	374	8	-	-	PUNCT
taxlaw-2843	374	9	nothing	nothing	PRON
taxlaw-2843	374	10	exemption	exemption	NOUN
taxlaw-2843	374	11	is	be	AUX
taxlaw-2843	374	12	too	too	ADV
taxlaw-2843	374	13	rigid	rigid	ADJ
taxlaw-2843	374	14	and	and	CCONJ
taxlaw-2843	374	15	heavy	heavy	ADV
taxlaw-2843	374	16	-	-	PUNCT
taxlaw-2843	374	17	handed	handed	ADJ
taxlaw-2843	374	18	a	a	DET
taxlaw-2843	374	19	tool	tool	NOUN
taxlaw-2843	374	20	;	;	PUNCT
taxlaw-2843	374	21	a	a	DET
taxlaw-2843	374	22	more	more	ADV
taxlaw-2843	374	23	nuanced	nuanced	ADJ
taxlaw-2843	374	24	,	,	PUNCT
taxlaw-2843	374	25	flexible	flexible	ADJ
taxlaw-2843	374	26	system	system	NOUN
taxlaw-2843	374	27	is	be	AUX
taxlaw-2843	374	28	needed	need	VERB
taxlaw-2843	374	29	.	.	PUNCT
taxlaw-2843	375	1	currently	currently	ADV
taxlaw-2843	375	2	,	,	PUNCT
taxlaw-2843	375	3	the	the	DET
taxlaw-2843	375	4	status	status	NOUN
taxlaw-2843	375	5	quo	quo	NOUN
taxlaw-2843	375	6	awards	award	NOUN
taxlaw-2843	375	7	hospitals	hospital	NOUN
taxlaw-2843	375	8	with	with	ADP
taxlaw-2843	375	9	exempt	exempt	ADJ
taxlaw-2843	375	10	status	status	NOUN
taxlaw-2843	375	11	if	if	SCONJ
taxlaw-2843	375	12	they	they	PRON
taxlaw-2843	375	13	provide	provide	VERB
taxlaw-2843	375	14	a	a	DET
taxlaw-2843	375	15	quantum	quantum	NOUN
taxlaw-2843	375	16	of	of	ADP
taxlaw-2843	375	17	certain	certain	ADJ
taxlaw-2843	375	18	services	service	NOUN
taxlaw-2843	375	19	,	,	PUNCT
taxlaw-2843	375	20	but	but	CCONJ
taxlaw-2843	375	21	offers	offer	VERB
taxlaw-2843	375	22	no	no	DET
taxlaw-2843	375	23	benefits	benefit	NOUN
taxlaw-2843	375	24	to	to	PART
taxlaw-2843	375	25	offset	offset	VERB
taxlaw-2843	375	26	the	the	DET
taxlaw-2843	375	27	costs	cost	NOUN
taxlaw-2843	375	28	of	of	ADP
taxlaw-2843	375	29	these	these	DET
taxlaw-2843	375	30	services	service	NOUN
taxlaw-2843	375	31	above	above	ADP
taxlaw-2843	375	32	or	or	CCONJ
taxlaw-2843	375	33	below	below	ADP
taxlaw-2843	375	34	that	that	DET
taxlaw-2843	375	35	line	line	NOUN
taxlaw-2843	375	36	.	.	PUNCT
taxlaw-2843	376	1	this	this	PRON
taxlaw-2843	376	2	creates	create	VERB
taxlaw-2843	376	3	strange	strange	ADJ
taxlaw-2843	376	4	incentives	incentive	NOUN
taxlaw-2843	376	5	for	for	ADP
taxlaw-2843	376	6	hospitals	hospital	NOUN
taxlaw-2843	376	7	.	.	PUNCT
taxlaw-2843	377	1	they	they	PRON
taxlaw-2843	377	2	have	have	VERB
taxlaw-2843	377	3	a	a	DET
taxlaw-2843	377	4	reason	reason	NOUN
taxlaw-2843	377	5	to	to	PART
taxlaw-2843	377	6	engage	engage	VERB
taxlaw-2843	377	7	in	in	ADP
taxlaw-2843	377	8	the	the	DET
taxlaw-2843	377	9	activities	activity	NOUN
taxlaw-2843	377	10	necessary	necessary	ADJ
taxlaw-2843	377	11	to	to	PART
taxlaw-2843	377	12	attain	attain	VERB
taxlaw-2843	377	13	exempt	exempt	ADJ
taxlaw-2843	377	14	status	status	NOUN
taxlaw-2843	377	15	,	,	PUNCT
taxlaw-2843	377	16	but	but	CCONJ
taxlaw-2843	377	17	only	only	ADV
taxlaw-2843	377	18	to	to	ADP
taxlaw-2843	377	19	the	the	DET
taxlaw-2843	377	20	degree	degree	NOUN
taxlaw-2843	377	21	that	that	PRON
taxlaw-2843	377	22	is	be	AUX
taxlaw-2843	377	23	absolutely	absolutely	ADV
taxlaw-2843	377	24	required	require	VERB
taxlaw-2843	377	25	;	;	PUNCT
taxlaw-2843	377	26	beyond	beyond	ADP
taxlaw-2843	377	27	that	that	DET
taxlaw-2843	377	28	point	point	NOUN
taxlaw-2843	377	29	,	,	PUNCT
taxlaw-2843	377	30	charity	charity	NOUN
taxlaw-2843	377	31	care	care	NOUN
taxlaw-2843	377	32	is	be	AUX
taxlaw-2843	377	33	pure	pure	ADJ
taxlaw-2843	377	34	cost	cost	NOUN
taxlaw-2843	377	35	.	.	PUNCT
taxlaw-2843	378	1	it	it	PRON
taxlaw-2843	378	2	logically	logically	ADV
taxlaw-2843	378	3	follows	follow	VERB
taxlaw-2843	378	4	that	that	SCONJ
taxlaw-2843	378	5	the	the	DET
taxlaw-2843	378	6	most	most	ADV
taxlaw-2843	378	7	successful	successful	ADJ
taxlaw-2843	378	8	nonprofit	nonprofit	ADJ
taxlaw-2843	378	9	hospitals	hospital	NOUN
taxlaw-2843	378	10	under	under	ADP
taxlaw-2843	378	11	this	this	DET
taxlaw-2843	378	12	regime	regime	NOUN
taxlaw-2843	378	13	will	will	AUX
taxlaw-2843	378	14	be	be	AUX
taxlaw-2843	378	15	the	the	DET
taxlaw-2843	378	16	ones	one	NOUN
taxlaw-2843	378	17	that	that	PRON
taxlaw-2843	378	18	provide	provide	VERB
taxlaw-2843	378	19	the	the	DET
taxlaw-2843	378	20	bare	bare	ADJ
taxlaw-2843	378	21	minimum	minimum	NOUN
taxlaw-2843	378	22	amount	amount	NOUN
taxlaw-2843	378	23	of	of	ADP
taxlaw-2843	378	24	charity	charity	NOUN
taxlaw-2843	378	25	care	care	NOUN
taxlaw-2843	378	26	and	and	CCONJ
taxlaw-2843	378	27	other	other	ADJ
taxlaw-2843	378	28	socially	socially	ADV
taxlaw-2843	378	29	beneficial	beneficial	ADJ
taxlaw-2843	378	30	services	service	NOUN
taxlaw-2843	378	31	.	.	PUNCT
taxlaw-2843	379	1	there	there	PRON
taxlaw-2843	379	2	is	be	VERB
taxlaw-2843	379	3	some	some	DET
taxlaw-2843	379	4	evidence	evidence	NOUN
taxlaw-2843	379	5	that	that	SCONJ
taxlaw-2843	379	6	hospitals	hospital	NOUN
taxlaw-2843	379	7	are	be	AUX
taxlaw-2843	379	8	acting	act	VERB
taxlaw-2843	379	9	on	on	ADP
taxlaw-2843	379	10	these	these	DET
taxlaw-2843	379	11	incentives	incentive	NOUN
taxlaw-2843	379	12	.	.	PUNCT
taxlaw-2843	380	1	several	several	ADJ
taxlaw-2843	380	2	researchers	researcher	NOUN
taxlaw-2843	380	3	have	have	AUX
taxlaw-2843	380	4	found	find	VERB
taxlaw-2843	380	5	that	that	SCONJ
taxlaw-2843	380	6	nonprofit	nonprofit	ADJ
taxlaw-2843	380	7	and	and	CCONJ
taxlaw-2843	380	8	for	for	ADP
taxlaw-2843	380	9	-	-	PUNCT
taxlaw-2843	380	10	profit	profit	NOUN
taxlaw-2843	380	11	hospitals	hospital	NOUN
taxlaw-2843	380	12	provide	provide	VERB
taxlaw-2843	380	13	similar	similar	ADJ
taxlaw-2843	380	14	quality	quality	NOUN
taxlaw-2843	380	15	of	of	ADP
taxlaw-2843	380	16	care	care	NOUN
taxlaw-2843	380	17	and	and	CCONJ
taxlaw-2843	380	18	do	do	AUX
taxlaw-2843	380	19	not	not	PART
taxlaw-2843	380	20	differ	differ	VERB
taxlaw-2843	380	21	in	in	ADP
taxlaw-2843	380	22	terms	term	NOUN
taxlaw-2843	380	23	of	of	ADP
taxlaw-2843	380	24	the	the	DET
taxlaw-2843	380	25	number	number	NOUN
taxlaw-2843	380	26	of	of	ADP
taxlaw-2843	380	27	poor	poor	ADJ
taxlaw-2843	380	28	people	people	NOUN
taxlaw-2843	380	29	,	,	PUNCT
taxlaw-2843	380	30	children	child	NOUN
taxlaw-2843	380	31	,	,	PUNCT
taxlaw-2843	380	32	and	and	CCONJ
taxlaw-2843	380	33	seniors	senior	NOUN
taxlaw-2843	380	34	they	they	PRON
taxlaw-2843	380	35	treat.138	treat.138	VERB
taxlaw-2843	380	36	compensation	compensation	NOUN
taxlaw-2843	380	37	packages	package	NOUN
taxlaw-2843	380	38	for	for	ADP
taxlaw-2843	380	39	nonprofit	nonprofit	ADJ
taxlaw-2843	380	40	executives	executive	NOUN
taxlaw-2843	380	41	are	be	AUX
taxlaw-2843	380	42	set	set	VERB
taxlaw-2843	380	43	specifically	specifically	ADV
taxlaw-2843	380	44	to	to	PART
taxlaw-2843	380	45	mirror	mirror	VERB
taxlaw-2843	380	46	their	their	PRON
taxlaw-2843	380	47	for	for	ADP
taxlaw-2843	380	48	-	-	PUNCT
taxlaw-2843	380	49	profit	profit	NOUN
taxlaw-2843	380	50	competitors	competitor	NOUN
taxlaw-2843	380	51	.	.	PUNCT
taxlaw-2843	381	1	139	139	NUM
taxlaw-2843	381	2	some	some	DET
taxlaw-2843	381	3	commentators	commentator	NOUN
taxlaw-2843	381	4	indicate	indicate	VERB
taxlaw-2843	381	5	that	that	SCONJ
taxlaw-2843	381	6	nonprofit	nonprofit	ADJ
taxlaw-2843	381	7	hospitals	hospital	NOUN
taxlaw-2843	381	8	contemplate	contemplate	VERB
taxlaw-2843	381	9	making	make	VERB
taxlaw-2843	381	10	cuts	cut	NOUN
taxlaw-2843	381	11	to	to	ADP
taxlaw-2843	381	12	obstetrics	obstetric	NOUN
taxlaw-2843	381	13	divisions	division	NOUN
taxlaw-2843	381	14	,	,	PUNCT
taxlaw-2843	381	15	a	a	DET
taxlaw-2843	381	16	practice	practice	NOUN
taxlaw-2843	381	17	area	area	NOUN
taxlaw-2843	381	18	that	that	PRON
taxlaw-2843	381	19	is	be	AUX
taxlaw-2843	381	20	notoriously	notoriously	ADV
taxlaw-2843	381	21	unprofitable	unprofitable	ADJ
taxlaw-2843	381	22	,	,	PUNCT
taxlaw-2843	381	23	in	in	ADP
taxlaw-2843	381	24	times	time	NOUN
taxlaw-2843	381	25	of	of	ADP
taxlaw-2843	381	26	financial	financial	ADJ
taxlaw-2843	381	27	strain.140	strain.140	NOUN
taxlaw-2843	381	28	if	if	SCONJ
taxlaw-2843	381	29	hospitals	hospital	NOUN
taxlaw-2843	381	30	are	be	AUX
taxlaw-2843	381	31	viewed	view	VERB
taxlaw-2843	381	32	and	and	CCONJ
taxlaw-2843	381	33	treated	treat	VERB
taxlaw-2843	381	34	like	like	ADP
taxlaw-2843	381	35	135	135	NUM
taxlaw-2843	381	36	i	i	NOUN
taxlaw-2843	381	37	d.	d.	PROPN
taxlaw-2843	381	38	at	at	ADP
taxlaw-2843	381	39	843	843	NUM
taxlaw-2843	381	40	.	.	PUNCT
taxlaw-2843	381	41	136	136	NUM
taxlaw-2843	381	42	provena	provena	NOUN
taxlaw-2843	381	43	covenant	covenant	NOUN
taxlaw-2843	381	44	med	med	PROPN
taxlaw-2843	381	45	.	.	PUNCT
taxlaw-2843	381	46	ctr	ctr	PROPN
taxlaw-2843	381	47	.	.	PROPN
taxlaw-2843	382	1	,	,	PUNCT
taxlaw-2843	382	2	925	925	NUM
taxlaw-2843	382	3	n.e.2d	n.e.2d	NOUN
taxlaw-2843	382	4	at	at	ADP
taxlaw-2843	382	5	1138	1138	NUM
taxlaw-2843	382	6	,	,	PUNCT
taxlaw-2843	382	7	1140	1140	NUM
taxlaw-2843	382	8	.	.	PUNCT
taxlaw-2843	383	1	137	137	NUM
taxlaw-2843	383	2	tim	tim	PROPN
taxlaw-2843	383	3	darragh	darragh	PROPN
taxlaw-2843	383	4	,	,	PUNCT
taxlaw-2843	383	5	morristown	morristown	PROPN
taxlaw-2843	383	6	hospital	hospital	PROPN
taxlaw-2843	383	7	loses	lose	VERB
taxlaw-2843	383	8	property	property	NOUN
taxlaw-2843	383	9	tax	tax	NOUN
taxlaw-2843	383	10	court	court	NOUN
taxlaw-2843	383	11	case	case	NOUN
taxlaw-2843	383	12	;	;	PUNCT
taxlaw-2843	383	13	judge	judge	NOUN
taxlaw-2843	383	14	says	say	VERB
taxlaw-2843	383	15	facility	facility	NOUN
taxlaw-2843	383	16	does	do	AUX
taxlaw-2843	383	17	not	not	PART
taxlaw-2843	383	18	meet	meet	VERB
taxlaw-2843	383	19	non	non	ADJ
taxlaw-2843	383	20	-	-	ADJ
taxlaw-2843	383	21	profit	profit	ADJ
taxlaw-2843	383	22	status	status	NOUN
taxlaw-2843	383	23	,	,	PUNCT
taxlaw-2843	383	24	nj.com	nj.com	PROPN
taxlaw-2843	383	25	(	(	PUNCT
taxlaw-2843	383	26	jun	jun	PROPN
taxlaw-2843	383	27	.	.	PROPN
taxlaw-2843	383	28	26	26	NUM
taxlaw-2843	383	29	,	,	PUNCT
taxlaw-2843	383	30	2015	2015	NUM
taxlaw-2843	383	31	)	)	PUNCT
taxlaw-2843	383	32	,	,	PUNCT
taxlaw-2843	383	33	http://www.nj.com/morris/index.ssf/2015/06/morristown_medical_center_loses_tax_case_raising_f.html	http://www.nj.com/morris/index.ssf/2015/06/morristown_medical_center_loses_tax_case_raising_f.html	PROPN
taxlaw-2843	384	1	[	[	X
taxlaw-2843	384	2	http://perma.cc/p3s3-r8em	http://perma.cc/p3s3-r8em	X
taxlaw-2843	384	3	]	]	X
taxlaw-2843	384	4	.	.	PUNCT
taxlaw-2843	385	1	138	138	NUM
taxlaw-2843	385	2	e.g.	e.g.	ADJ
taxlaw-2843	385	3	,	,	PUNCT
taxlaw-2843	385	4	colombo	colombo	NOUN
taxlaw-2843	385	5	,	,	PUNCT
taxlaw-2843	385	6	supra	supra	PROPN
taxlaw-2843	385	7	note	note	NOUN
taxlaw-2843	385	8	12	12	NUM
taxlaw-2843	385	9	at	at	ADP
taxlaw-2843	385	10	45	45	NUM
taxlaw-2843	385	11	-	-	SYM
taxlaw-2843	385	12	50	50	NUM
taxlaw-2843	385	13	(	(	PUNCT
taxlaw-2843	385	14	reviewing	review	VERB
taxlaw-2843	385	15	studies	study	NOUN
taxlaw-2843	385	16	finding	find	VERB
taxlaw-2843	385	17	little	little	ADJ
taxlaw-2843	385	18	to	to	ADP
taxlaw-2843	385	19	no	no	DET
taxlaw-2843	385	20	difference	difference	NOUN
taxlaw-2843	385	21	between	between	ADP
taxlaw-2843	385	22	nonprofit	nonprofit	ADJ
taxlaw-2843	385	23	and	and	CCONJ
taxlaw-2843	385	24	for	for	ADP
taxlaw-2843	385	25	-	-	PUNCT
taxlaw-2843	385	26	profit	profit	NOUN
taxlaw-2843	385	27	hospitals	hospital	NOUN
taxlaw-2843	385	28	in	in	ADP
taxlaw-2843	385	29	terms	term	NOUN
taxlaw-2843	385	30	of	of	ADP
taxlaw-2843	385	31	quality	quality	NOUN
taxlaw-2843	385	32	of	of	ADP
taxlaw-2843	385	33	care	care	NOUN
taxlaw-2843	385	34	and	and	CCONJ
taxlaw-2843	385	35	volume	volume	NOUN
taxlaw-2843	385	36	of	of	ADP
taxlaw-2843	385	37	charity	charity	NOUN
taxlaw-2843	385	38	care	care	NOUN
taxlaw-2843	385	39	)	)	PUNCT
taxlaw-2843	385	40	.	.	PUNCT
taxlaw-2843	386	1	139	139	NUM
taxlaw-2843	386	2	rachel	rachel	PROPN
taxlaw-2843	386	3	landen	landen	PROPN
taxlaw-2843	386	4	,	,	PUNCT
taxlaw-2843	386	5	another	another	DET
taxlaw-2843	386	6	year	year	NOUN
taxlaw-2843	386	7	of	of	ADP
taxlaw-2843	386	8	pay	pay	NOUN
taxlaw-2843	386	9	hikes	hike	NOUN
taxlaw-2843	386	10	for	for	ADP
taxlaw-2843	386	11	non	non	ADJ
taxlaw-2843	386	12	-	-	ADJ
taxlaw-2843	386	13	profit	profit	ADJ
taxlaw-2843	386	14	hospital	hospital	NOUN
taxlaw-2843	386	15	ceos	ceos	NOUN
taxlaw-2843	386	16	,	,	PUNCT
taxlaw-2843	386	17	modern	modern	ADJ
taxlaw-2843	386	18	healthcare	healthcare	NOUN
taxlaw-2843	386	19	(	(	PUNCT
taxlaw-2843	386	20	aug	aug	PROPN
taxlaw-2843	386	21	.	.	PROPN
taxlaw-2843	386	22	9	9	NUM
taxlaw-2843	386	23	,	,	PUNCT
taxlaw-2843	386	24	2014	2014	NUM
taxlaw-2843	386	25	)	)	PUNCT
taxlaw-2843	386	26	,	,	PUNCT
taxlaw-2843	386	27	http://www.modernhealthcare.com/article/20140809/magazine/308099987	http://www.modernhealthcare.com/article/20140809/magazine/308099987	NOUN
taxlaw-2843	386	28	[	[	X
taxlaw-2843	386	29	http://perma.cc/9fve-24z2	http://perma.cc/9fve-24z2	PROPN
taxlaw-2843	386	30	]	]	NOUN
taxlaw-2843	386	31	.	.	PUNCT
taxlaw-2843	386	32	140	140	NUM
taxlaw-2843	386	33	commins	commin	NOUN
taxlaw-2843	386	34	,	,	PUNCT
taxlaw-2843	386	35	supra	supra	PROPN
taxlaw-2843	386	36	note	note	NOUN
taxlaw-2843	386	37	82	82	NUM
taxlaw-2843	386	38	.	.	SYM
taxlaw-2843	386	39	130	130	NUM
taxlaw-2843	386	40	columbia	columbia	PROPN
taxlaw-2843	386	41	journal	journal	PROPN
taxlaw-2843	386	42	of	of	ADP
taxlaw-2843	386	43	tax	tax	NOUN
taxlaw-2843	386	44	law	law	NOUN
taxlaw-2843	387	1	[	[	X
taxlaw-2843	387	2	vol.8:113	vol.8:113	PROPN
taxlaw-2843	387	3	businesses	business	NOUN
taxlaw-2843	387	4	,	,	PUNCT
taxlaw-2843	387	5	these	these	DET
taxlaw-2843	387	6	moves	move	NOUN
taxlaw-2843	387	7	make	make	VERB
taxlaw-2843	387	8	sense	sense	NOUN
taxlaw-2843	387	9	.	.	PUNCT
taxlaw-2843	388	1	a	a	DET
taxlaw-2843	388	2	hospital	hospital	NOUN
taxlaw-2843	388	3	can	can	AUX
taxlaw-2843	388	4	not	not	PART
taxlaw-2843	388	5	consistently	consistently	ADV
taxlaw-2843	388	6	operate	operate	VERB
taxlaw-2843	388	7	at	at	ADP
taxlaw-2843	388	8	a	a	DET
taxlaw-2843	388	9	loss	loss	NOUN
taxlaw-2843	388	10	.	.	PUNCT
taxlaw-2843	389	1	this	this	DET
taxlaw-2843	389	2	position	position	NOUN
taxlaw-2843	389	3	does	do	AUX
taxlaw-2843	389	4	not	not	PART
taxlaw-2843	389	5	conflict	conflict	VERB
taxlaw-2843	389	6	with	with	ADP
taxlaw-2843	389	7	the	the	DET
taxlaw-2843	389	8	view	view	NOUN
taxlaw-2843	389	9	that	that	SCONJ
taxlaw-2843	389	10	hospitals	hospital	NOUN
taxlaw-2843	389	11	should	should	AUX
taxlaw-2843	389	12	create	create	VERB
taxlaw-2843	389	13	social	social	ADJ
taxlaw-2843	389	14	benefits	benefit	NOUN
taxlaw-2843	389	15	.	.	PUNCT
taxlaw-2843	390	1	if	if	SCONJ
taxlaw-2843	390	2	they	they	PRON
taxlaw-2843	390	3	can	can	AUX
taxlaw-2843	390	4	not	not	PART
taxlaw-2843	390	5	make	make	VERB
taxlaw-2843	390	6	ends	end	NOUN
taxlaw-2843	390	7	meet	meet	VERB
taxlaw-2843	390	8	,	,	PUNCT
taxlaw-2843	390	9	they	they	PRON
taxlaw-2843	390	10	can	can	AUX
taxlaw-2843	390	11	not	not	PART
taxlaw-2843	390	12	care	care	VERB
taxlaw-2843	390	13	for	for	ADP
taxlaw-2843	390	14	anyone	anyone	PRON
taxlaw-2843	390	15	,	,	PUNCT
taxlaw-2843	390	16	and	and	CCONJ
taxlaw-2843	390	17	it	it	PRON
taxlaw-2843	390	18	is	be	AUX
taxlaw-2843	390	19	good	good	ADJ
taxlaw-2843	390	20	for	for	SCONJ
taxlaw-2843	390	21	people	people	NOUN
taxlaw-2843	390	22	across	across	ADP
taxlaw-2843	390	23	the	the	DET
taxlaw-2843	390	24	country	country	NOUN
taxlaw-2843	390	25	to	to	PART
taxlaw-2843	390	26	have	have	VERB
taxlaw-2843	390	27	easy	easy	ADJ
taxlaw-2843	390	28	access	access	NOUN
taxlaw-2843	390	29	to	to	ADP
taxlaw-2843	390	30	medical	medical	ADJ
taxlaw-2843	390	31	services.141	services.141	NOUN
taxlaw-2843	390	32	therefore	therefore	ADV
taxlaw-2843	390	33	,	,	PUNCT
taxlaw-2843	390	34	a	a	DET
taxlaw-2843	390	35	tax	tax	NOUN
taxlaw-2843	390	36	system	system	NOUN
taxlaw-2843	390	37	that	that	PRON
taxlaw-2843	390	38	subsidizes	subsidize	VERB
taxlaw-2843	390	39	hospitals	hospital	NOUN
taxlaw-2843	390	40	in	in	ADP
taxlaw-2843	390	41	a	a	DET
taxlaw-2843	390	42	way	way	NOUN
taxlaw-2843	390	43	that	that	PRON
taxlaw-2843	390	44	acknowledges	acknowledge	VERB
taxlaw-2843	390	45	that	that	SCONJ
taxlaw-2843	390	46	they	they	PRON
taxlaw-2843	390	47	are	be	AUX
taxlaw-2843	390	48	run	run	VERB
taxlaw-2843	390	49	primarily	primarily	ADV
taxlaw-2843	390	50	as	as	SCONJ
taxlaw-2843	390	51	businesses	business	NOUN
taxlaw-2843	390	52	that	that	PRON
taxlaw-2843	390	53	produce	produce	VERB
taxlaw-2843	390	54	strong	strong	ADJ
taxlaw-2843	390	55	,	,	PUNCT
taxlaw-2843	390	56	positive	positive	ADJ
taxlaw-2843	390	57	externalities	externality	NOUN
taxlaw-2843	390	58	is	be	AUX
taxlaw-2843	390	59	warranted	warrant	VERB
taxlaw-2843	390	60	.	.	PUNCT
taxlaw-2843	391	1	iv	iv	X
taxlaw-2843	391	2	.	.	PUNCT
taxlaw-2843	392	1	a	a	DET
taxlaw-2843	392	2	unified	unified	ADJ
taxlaw-2843	392	3	regime	regime	NOUN
taxlaw-2843	392	4	of	of	ADP
taxlaw-2843	392	5	hospital	hospital	NOUN
taxlaw-2843	392	6	property	property	NOUN
taxlaw-2843	392	7	taxation	taxation	NOUN
taxlaw-2843	392	8	a.	a.	NOUN
taxlaw-2843	392	9	why	why	SCONJ
taxlaw-2843	392	10	subsidize	subsidize	VERB
taxlaw-2843	392	11	hospitals	hospital	NOUN
taxlaw-2843	392	12	at	at	ADV
taxlaw-2843	392	13	all	all	ADV
taxlaw-2843	392	14	?	?	PUNCT
taxlaw-2843	393	1	many	many	ADJ
taxlaw-2843	393	2	economists	economist	NOUN
taxlaw-2843	393	3	believe	believe	VERB
taxlaw-2843	393	4	that	that	SCONJ
taxlaw-2843	393	5	the	the	DET
taxlaw-2843	393	6	free	free	ADJ
taxlaw-2843	393	7	market	market	NOUN
taxlaw-2843	393	8	is	be	AUX
taxlaw-2843	393	9	the	the	DET
taxlaw-2843	393	10	most	most	ADV
taxlaw-2843	393	11	effective	effective	ADJ
taxlaw-2843	393	12	way	way	NOUN
taxlaw-2843	393	13	to	to	PART
taxlaw-2843	393	14	provide	provide	VERB
taxlaw-2843	393	15	goods	good	NOUN
taxlaw-2843	393	16	and	and	CCONJ
taxlaw-2843	393	17	services	service	NOUN
taxlaw-2843	393	18	to	to	ADP
taxlaw-2843	393	19	society.142	society.142	PRON
taxlaw-2843	393	20	if	if	SCONJ
taxlaw-2843	393	21	the	the	DET
taxlaw-2843	393	22	free	free	ADJ
taxlaw-2843	393	23	market	market	NOUN
taxlaw-2843	393	24	produces	produce	VERB
taxlaw-2843	393	25	the	the	DET
taxlaw-2843	393	26	most	most	ADV
taxlaw-2843	393	27	efficient	efficient	ADJ
taxlaw-2843	393	28	outcome	outcome	NOUN
taxlaw-2843	393	29	,	,	PUNCT
taxlaw-2843	393	30	taxes	taxis	NOUN
taxlaw-2843	393	31	that	that	PRON
taxlaw-2843	393	32	distort	distort	VERB
taxlaw-2843	393	33	behavior	behavior	NOUN
taxlaw-2843	393	34	produce	produce	VERB
taxlaw-2843	393	35	inefficiency	inefficiency	NOUN
taxlaw-2843	393	36	.	.	PUNCT
taxlaw-2843	394	1	based	base	VERB
taxlaw-2843	394	2	on	on	ADP
taxlaw-2843	394	3	these	these	DET
taxlaw-2843	394	4	assumptions	assumption	NOUN
taxlaw-2843	394	5	,	,	PUNCT
taxlaw-2843	394	6	there	there	PRON
taxlaw-2843	394	7	is	be	VERB
taxlaw-2843	394	8	a	a	DET
taxlaw-2843	394	9	surface	surface	NOUN
taxlaw-2843	394	10	-	-	PUNCT
taxlaw-2843	394	11	level	level	NOUN
taxlaw-2843	394	12	appeal	appeal	NOUN
taxlaw-2843	394	13	to	to	ADP
taxlaw-2843	394	14	the	the	DET
taxlaw-2843	394	15	idea	idea	NOUN
taxlaw-2843	394	16	that	that	SCONJ
taxlaw-2843	394	17	hospitals	hospital	NOUN
taxlaw-2843	394	18	should	should	AUX
taxlaw-2843	394	19	simply	simply	ADV
taxlaw-2843	394	20	not	not	PART
taxlaw-2843	394	21	be	be	AUX
taxlaw-2843	394	22	eligible	eligible	ADJ
taxlaw-2843	394	23	for	for	ADP
taxlaw-2843	394	24	tax	tax	NOUN
taxlaw-2843	394	25	-	-	PUNCT
taxlaw-2843	394	26	exemption	exemption	NOUN
taxlaw-2843	394	27	.	.	PUNCT
taxlaw-2843	395	1	a	a	DET
taxlaw-2843	395	2	significant	significant	ADJ
taxlaw-2843	395	3	amount	amount	NOUN
taxlaw-2843	395	4	of	of	ADP
taxlaw-2843	395	5	evidence	evidence	NOUN
taxlaw-2843	395	6	suggests	suggest	VERB
taxlaw-2843	395	7	that	that	SCONJ
taxlaw-2843	395	8	tax	tax	NOUN
taxlaw-2843	395	9	-	-	PUNCT
taxlaw-2843	395	10	exempt	exempt	ADJ
taxlaw-2843	395	11	nonprofit	nonprofit	ADJ
taxlaw-2843	395	12	hospitals	hospital	NOUN
taxlaw-2843	395	13	and	and	CCONJ
taxlaw-2843	395	14	for	for	ADP
taxlaw-2843	395	15	-	-	PUNCT
taxlaw-2843	395	16	profit	profit	NOUN
taxlaw-2843	395	17	hospitals	hospital	NOUN
taxlaw-2843	395	18	provide	provide	VERB
taxlaw-2843	395	19	comparable	comparable	ADJ
taxlaw-2843	395	20	levels	level	NOUN
taxlaw-2843	395	21	of	of	ADP
taxlaw-2843	395	22	charity	charity	NOUN
taxlaw-2843	395	23	care	care	NOUN
taxlaw-2843	395	24	and	and	CCONJ
taxlaw-2843	395	25	deliver	deliver	VERB
taxlaw-2843	395	26	similar	similar	ADJ
taxlaw-2843	395	27	quality	quality	NOUN
taxlaw-2843	395	28	of	of	ADP
taxlaw-2843	395	29	care	care	NOUN
taxlaw-2843	395	30	.	.	PUNCT
taxlaw-2843	396	1	143	143	NUM
taxlaw-2843	396	2	administrators	administrator	NOUN
taxlaw-2843	396	3	at	at	ADP
taxlaw-2843	396	4	nonprofit	nonprofit	ADJ
taxlaw-2843	396	5	hospitals	hospital	NOUN
taxlaw-2843	396	6	often	often	ADV
taxlaw-2843	396	7	receive	receive	VERB
taxlaw-2843	396	8	high	high	ADJ
taxlaw-2843	396	9	compensation	compensation	NOUN
taxlaw-2843	396	10	and	and	CCONJ
taxlaw-2843	396	11	benefits.144	benefits.144	ADJ
taxlaw-2843	396	12	exemption	exemption	NOUN
taxlaw-2843	396	13	from	from	ADP
taxlaw-2843	396	14	property	property	NOUN
taxlaw-2843	396	15	taxes	taxis	NOUN
taxlaw-2843	396	16	costs	cost	VERB
taxlaw-2843	396	17	many	many	ADJ
taxlaw-2843	396	18	state	state	NOUN
taxlaw-2843	396	19	and	and	CCONJ
taxlaw-2843	396	20	local	local	ADJ
taxlaw-2843	396	21	governments	government	NOUN
taxlaw-2843	396	22	a	a	DET
taxlaw-2843	396	23	huge	huge	ADJ
taxlaw-2843	396	24	amount	amount	NOUN
taxlaw-2843	396	25	of	of	ADP
taxlaw-2843	396	26	revenue	revenue	NOUN
taxlaw-2843	396	27	that	that	PRON
taxlaw-2843	396	28	could	could	AUX
taxlaw-2843	396	29	go	go	VERB
taxlaw-2843	396	30	to	to	ADP
taxlaw-2843	396	31	other	other	ADJ
taxlaw-2843	396	32	important	important	ADJ
taxlaw-2843	396	33	programs.145	programs.145	NOUN
taxlaw-2843	396	34	given	give	VERB
taxlaw-2843	396	35	that	that	SCONJ
taxlaw-2843	396	36	nonprofit	nonprofit	ADJ
taxlaw-2843	396	37	hospitals	hospital	NOUN
taxlaw-2843	396	38	run	run	VERB
taxlaw-2843	396	39	essentially	essentially	ADV
taxlaw-2843	396	40	like	like	ADP
taxlaw-2843	396	41	businesses	business	NOUN
taxlaw-2843	396	42	and	and	CCONJ
taxlaw-2843	396	43	compete	compete	VERB
taxlaw-2843	396	44	with	with	ADP
taxlaw-2843	396	45	financially	financially	ADV
taxlaw-2843	396	46	-	-	PUNCT
taxlaw-2843	396	47	viable	viable	ADJ
taxlaw-2843	396	48	,	,	PUNCT
taxlaw-2843	396	49	for	for	ADP
taxlaw-2843	396	50	-	-	PUNCT
taxlaw-2843	396	51	profit	profit	NOUN
taxlaw-2843	396	52	companies	company	NOUN
taxlaw-2843	396	53	,	,	PUNCT
taxlaw-2843	396	54	it	it	PRON
taxlaw-2843	396	55	makes	make	VERB
taxlaw-2843	396	56	some	some	DET
taxlaw-2843	396	57	sense	sense	NOUN
taxlaw-2843	396	58	to	to	PART
taxlaw-2843	396	59	simply	simply	ADV
taxlaw-2843	396	60	eliminate	eliminate	VERB
taxlaw-2843	396	61	property	property	NOUN
taxlaw-2843	396	62	tax	tax	NOUN
taxlaw-2843	396	63	exemption	exemption	NOUN
taxlaw-2843	396	64	for	for	ADP
taxlaw-2843	396	65	hospitals	hospital	NOUN
taxlaw-2843	396	66	and	and	CCONJ
taxlaw-2843	396	67	allow	allow	VERB
taxlaw-2843	396	68	the	the	DET
taxlaw-2843	396	69	free	free	ADJ
taxlaw-2843	396	70	market	market	NOUN
taxlaw-2843	396	71	to	to	PART
taxlaw-2843	396	72	run	run	VERB
taxlaw-2843	396	73	its	its	PRON
taxlaw-2843	396	74	course	course	NOUN
taxlaw-2843	396	75	.	.	PUNCT
taxlaw-2843	397	1	however	however	ADV
taxlaw-2843	397	2	,	,	PUNCT
taxlaw-2843	397	3	these	these	DET
taxlaw-2843	397	4	facts	fact	NOUN
taxlaw-2843	397	5	over	over	ADP
taxlaw-2843	397	6	-	-	PUNCT
taxlaw-2843	397	7	simplify	simplify	NOUN
taxlaw-2843	397	8	reality	reality	NOUN
taxlaw-2843	397	9	.	.	PUNCT
taxlaw-2843	398	1	many	many	ADJ
taxlaw-2843	398	2	economists	economist	NOUN
taxlaw-2843	398	3	acknowledge	acknowledge	VERB
taxlaw-2843	398	4	that	that	SCONJ
taxlaw-2843	398	5	markets	market	NOUN
taxlaw-2843	398	6	do	do	AUX
taxlaw-2843	398	7	not	not	PART
taxlaw-2843	398	8	produce	produce	VERB
taxlaw-2843	398	9	efficient	efficient	ADJ
taxlaw-2843	398	10	outcomes	outcome	NOUN
taxlaw-2843	398	11	in	in	ADP
taxlaw-2843	398	12	instances	instance	NOUN
taxlaw-2843	398	13	where	where	SCONJ
taxlaw-2843	398	14	supply	supply	NOUN
taxlaw-2843	398	15	and	and	CCONJ
taxlaw-2843	398	16	demand	demand	NOUN
taxlaw-2843	398	17	for	for	ADP
taxlaw-2843	398	18	some	some	DET
taxlaw-2843	398	19	product	product	NOUN
taxlaw-2843	398	20	do	do	AUX
taxlaw-2843	398	21	not	not	PART
taxlaw-2843	398	22	converge	converge	VERB
taxlaw-2843	398	23	at	at	ADP
taxlaw-2843	398	24	a	a	DET
taxlaw-2843	398	25	socially	socially	ADV
taxlaw-2843	398	26	optimal	optimal	ADJ
taxlaw-2843	398	27	point.146	point.146	NOUN
taxlaw-2843	398	28	these	these	DET
taxlaw-2843	398	29	market	market	NOUN
taxlaw-2843	398	30	failures	failure	NOUN
taxlaw-2843	398	31	can	can	AUX
taxlaw-2843	398	32	occur	occur	VERB
taxlaw-2843	398	33	for	for	ADP
taxlaw-2843	398	34	a	a	DET
taxlaw-2843	398	35	variety	variety	NOUN
taxlaw-2843	398	36	of	of	ADP
taxlaw-2843	398	37	reasons	reason	NOUN
taxlaw-2843	398	38	.	.	PUNCT
taxlaw-2843	399	1	one	one	NUM
taxlaw-2843	399	2	commonly	commonly	ADV
taxlaw-2843	399	3	-	-	PUNCT
taxlaw-2843	399	4	acknowledged	acknowledge	VERB
taxlaw-2843	399	5	source	source	NOUN
taxlaw-2843	399	6	of	of	ADP
taxlaw-2843	399	7	market	market	NOUN
taxlaw-2843	399	8	failure	failure	NOUN
taxlaw-2843	399	9	is	be	AUX
taxlaw-2843	399	10	the	the	DET
taxlaw-2843	399	11	presence	presence	NOUN
taxlaw-2843	399	12	of	of	ADP
taxlaw-2843	399	13	significant	significant	ADJ
taxlaw-2843	399	14	externalities	externality	NOUN
taxlaw-2843	399	15	.	.	PUNCT
taxlaw-2843	400	1	externalities	externality	NOUN
taxlaw-2843	400	2	exist	exist	VERB
taxlaw-2843	400	3	when	when	SCONJ
taxlaw-2843	400	4	a	a	DET
taxlaw-2843	400	5	person	person	NOUN
taxlaw-2843	400	6	’s	’s	PART
taxlaw-2843	400	7	actions	action	NOUN
taxlaw-2843	400	8	cause	cause	VERB
taxlaw-2843	400	9	some	some	DET
taxlaw-2843	400	10	harm	harm	NOUN
taxlaw-2843	400	11	or	or	CCONJ
taxlaw-2843	400	12	benefit	benefit	NOUN
taxlaw-2843	400	13	,	,	PUNCT
taxlaw-2843	400	14	but	but	CCONJ
taxlaw-2843	400	15	that	that	DET
taxlaw-2843	400	16	person	person	NOUN
taxlaw-2843	400	17	can	can	AUX
taxlaw-2843	400	18	not	not	PART
taxlaw-2843	400	19	feasibly	feasibly	ADV
taxlaw-2843	400	20	be	be	AUX
taxlaw-2843	400	21	paid	pay	VERB
taxlaw-2843	400	22	to	to	PART
taxlaw-2843	400	23	perform	perform	VERB
taxlaw-2843	400	24	or	or	CCONJ
taxlaw-2843	400	25	abstain	abstain	VERB
taxlaw-2843	400	26	from	from	ADP
taxlaw-2843	400	27	those	those	DET
taxlaw-2843	400	28	actions	action	NOUN
taxlaw-2843	400	29	by	by	ADP
taxlaw-2843	400	30	the	the	DET
taxlaw-2843	400	31	affected	affected	ADJ
taxlaw-2843	400	32	party	party	NOUN
taxlaw-2843	400	33	.	.	PUNCT
taxlaw-2843	401	1	147	147	NUM
taxlaw-2843	401	2	there	there	PRON
taxlaw-2843	401	3	is	be	VERB
taxlaw-2843	401	4	strong	strong	ADJ
taxlaw-2843	401	5	evidence	evidence	NOUN
taxlaw-2843	401	6	that	that	SCONJ
taxlaw-2843	401	7	healthcare	healthcare	NOUN
taxlaw-2843	401	8	has	have	AUX
taxlaw-2843	401	9	positive	positive	ADJ
taxlaw-2843	401	10	externalities	externality	NOUN
taxlaw-2843	401	11	.	.	PUNCT
taxlaw-2843	402	1	that	that	PRON
taxlaw-2843	402	2	is	be	AUX
taxlaw-2843	402	3	,	,	PUNCT
taxlaw-2843	402	4	when	when	SCONJ
taxlaw-2843	402	5	a	a	DET
taxlaw-2843	402	6	person	person	NOUN
taxlaw-2843	402	7	is	be	AUX
taxlaw-2843	402	8	made	make	VERB
taxlaw-2843	402	9	healthy	healthy	ADJ
taxlaw-2843	402	10	,	,	PUNCT
taxlaw-2843	402	11	society	society	NOUN
taxlaw-2843	402	12	as	as	ADP
taxlaw-2843	402	13	a	a	DET
taxlaw-2843	402	14	whole	whole	ADJ
taxlaw-2843	402	15	benefits	benefit	NOUN
taxlaw-2843	402	16	,	,	PUNCT
taxlaw-2843	402	17	not	not	PART
taxlaw-2843	402	18	just	just	ADV
taxlaw-2843	402	19	the	the	DET
taxlaw-2843	402	20	healthy	healthy	ADJ
taxlaw-2843	402	21	person	person	NOUN
taxlaw-2843	402	22	and	and	CCONJ
taxlaw-2843	402	23	her	her	PRON
taxlaw-2843	402	24	doctor.148	doctor.148	PROPN
taxlaw-2843	402	25	therefore	therefore	ADV
taxlaw-2843	402	26	,	,	PUNCT
taxlaw-2843	402	27	subsidizing	subsidize	VERB
taxlaw-2843	402	28	health	health	NOUN
taxlaw-2843	402	29	in	in	ADP
taxlaw-2843	402	30	general	general	ADJ
taxlaw-2843	402	31	is	be	AUX
taxlaw-2843	402	32	warranted	warrant	VERB
taxlaw-2843	402	33	.	.	PUNCT
taxlaw-2843	403	1	but	but	CCONJ
taxlaw-2843	403	2	health	health	NOUN
taxlaw-2843	403	3	is	be	AUX
taxlaw-2843	403	4	a	a	DET
taxlaw-2843	403	5	multifaceted	multifaceted	ADJ
taxlaw-2843	403	6	concept	concept	NOUN
taxlaw-2843	403	7	,	,	PUNCT
taxlaw-2843	403	8	and	and	CCONJ
taxlaw-2843	403	9	there	there	PRON
taxlaw-2843	403	10	is	be	VERB
taxlaw-2843	403	11	reason	reason	NOUN
taxlaw-2843	403	12	to	to	PART
taxlaw-2843	403	13	believe	believe	VERB
taxlaw-2843	403	14	141	141	NUM
taxlaw-2843	403	15	see	see	NOUN
taxlaw-2843	403	16	john	john	PROPN
taxlaw-2843	403	17	d.	d.	PROPN
taxlaw-2843	403	18	colombo	colombo	PROPN
taxlaw-2843	403	19	,	,	PUNCT
taxlaw-2843	403	20	the	the	DET
taxlaw-2843	403	21	role	role	NOUN
taxlaw-2843	403	22	of	of	ADP
taxlaw-2843	403	23	access	access	NOUN
taxlaw-2843	403	24	in	in	ADP
taxlaw-2843	403	25	charitable	charitable	ADJ
taxlaw-2843	403	26	tax	tax	NOUN
taxlaw-2843	403	27	exemption	exemption	NOUN
taxlaw-2843	403	28	,	,	PUNCT
taxlaw-2843	403	29	82	82	NUM
taxlaw-2843	403	30	wash	wash	NOUN
taxlaw-2843	403	31	.	.	PUNCT
taxlaw-2843	404	1	u.	u.	PROPN
taxlaw-2843	404	2	l.	l.	PROPN
taxlaw-2843	404	3	q.	q.	PROPN
taxlaw-2843	405	1	343	343	PROPN
taxlaw-2843	405	2	(	(	PUNCT
taxlaw-2843	405	3	2004	2004	NUM
taxlaw-2843	405	4	)	)	PUNCT
taxlaw-2843	406	1	(	(	PUNCT
taxlaw-2843	406	2	arguing	argue	VERB
taxlaw-2843	406	3	that	that	SCONJ
taxlaw-2843	406	4	expanding	expand	VERB
taxlaw-2843	406	5	access	access	NOUN
taxlaw-2843	406	6	to	to	PART
taxlaw-2843	406	7	care	care	VERB
taxlaw-2843	406	8	for	for	ADP
taxlaw-2843	406	9	previously	previously	ADV
taxlaw-2843	406	10	-	-	PUNCT
taxlaw-2843	406	11	underserved	underserved	ADJ
taxlaw-2843	406	12	populations	population	NOUN
taxlaw-2843	406	13	should	should	AUX
taxlaw-2843	406	14	be	be	AUX
taxlaw-2843	406	15	the	the	DET
taxlaw-2843	406	16	main	main	ADJ
taxlaw-2843	406	17	criteria	criterion	NOUN
taxlaw-2843	406	18	for	for	ADP
taxlaw-2843	406	19	determining	determine	VERB
taxlaw-2843	406	20	tax	tax	NOUN
taxlaw-2843	406	21	-	-	PUNCT
taxlaw-2843	406	22	exempt	exempt	ADJ
taxlaw-2843	406	23	status	status	NOUN
taxlaw-2843	406	24	)	)	PUNCT
taxlaw-2843	406	25	.	.	PUNCT
taxlaw-2843	407	1	142	142	NUM
taxlaw-2843	407	2	see	see	VERB
taxlaw-2843	407	3	,	,	PUNCT
taxlaw-2843	407	4	e.g.	e.g.	ADV
taxlaw-2843	407	5	,	,	PUNCT
taxlaw-2843	407	6	milton	milton	PROPN
taxlaw-2843	407	7	friedman	friedman	PROPN
taxlaw-2843	407	8	,	,	PUNCT
taxlaw-2843	407	9	capitalism	capitalism	NOUN
taxlaw-2843	407	10	and	and	CCONJ
taxlaw-2843	407	11	freedom	freedom	NOUN
taxlaw-2843	407	12	(	(	PUNCT
taxlaw-2843	407	13	u.	u.	NOUN
taxlaw-2843	407	14	of	of	ADP
taxlaw-2843	407	15	chi	chi	PROPN
taxlaw-2843	407	16	.	.	PUNCT
taxlaw-2843	408	1	press	press	NOUN
taxlaw-2843	408	2	,	,	PUNCT
taxlaw-2843	408	3	40th	40th	ADJ
taxlaw-2843	408	4	anniv	anniv	NOUN
taxlaw-2843	408	5	.	.	PUNCT
taxlaw-2843	409	1	ed	ed	NOUN
taxlaw-2843	409	2	.	.	PROPN
taxlaw-2843	410	1	2002	2002	NUM
taxlaw-2843	410	2	)	)	PUNCT
taxlaw-2843	410	3	.	.	PUNCT
taxlaw-2843	411	1	143	143	NUM
taxlaw-2843	411	2	e.g.	e.g.	ADJ
taxlaw-2843	411	3	,	,	PUNCT
taxlaw-2843	411	4	colombo	colombo	NOUN
taxlaw-2843	411	5	,	,	PUNCT
taxlaw-2843	411	6	supra	supra	PROPN
taxlaw-2843	411	7	note	note	NOUN
taxlaw-2843	411	8	12	12	NUM
taxlaw-2843	411	9	at	at	ADP
taxlaw-2843	411	10	45	45	NUM
taxlaw-2843	411	11	-	-	SYM
taxlaw-2843	411	12	50	50	NUM
taxlaw-2843	411	13	.	.	PUNCT
taxlaw-2843	412	1	144	144	NUM
taxlaw-2843	412	2	landen	landen	ADJ
taxlaw-2843	412	3	,	,	PUNCT
taxlaw-2843	412	4	supra	supra	PROPN
taxlaw-2843	412	5	note	note	NOUN
taxlaw-2843	412	6	139	139	NUM
taxlaw-2843	412	7	.	.	PUNCT
taxlaw-2843	412	8	145	145	NUM
taxlaw-2843	412	9	kenyon	kenyon	PROPN
taxlaw-2843	412	10	&	&	CCONJ
taxlaw-2843	412	11	langley	langley	PROPN
taxlaw-2843	412	12	,	,	PUNCT
taxlaw-2843	412	13	supra	supra	PROPN
taxlaw-2843	412	14	note	note	NOUN
taxlaw-2843	412	15	121	121	NUM
taxlaw-2843	412	16	at	at	ADP
taxlaw-2843	412	17	19	19	NUM
taxlaw-2843	412	18	.	.	NOUN
taxlaw-2843	412	19	146	146	NUM
taxlaw-2843	412	20	tax	tax	NOUN
taxlaw-2843	412	21	court	court	NOUN
taxlaw-2843	412	22	rules	rule	NOUN
taxlaw-2843	412	23	against	against	ADP
taxlaw-2843	412	24	hospital	hospital	NOUN
taxlaw-2843	412	25	in	in	ADP
taxlaw-2843	412	26	morristown	morristown	PROPN
taxlaw-2843	412	27	property	property	NOUN
taxlaw-2843	412	28	tax	tax	NOUN
taxlaw-2843	412	29	case	case	NOUN
taxlaw-2843	412	30	,	,	PUNCT
taxlaw-2843	412	31	center	center	NOUN
taxlaw-2843	412	32	for	for	ADP
taxlaw-2843	412	33	non	non	NOUN
taxlaw-2843	412	34	-	-	NOUN
taxlaw-2843	412	35	profits	profit	NOUN
taxlaw-2843	412	36	(	(	PUNCT
taxlaw-2843	412	37	oct	oct	PROPN
taxlaw-2843	412	38	.	.	PROPN
taxlaw-2843	412	39	17	17	NUM
taxlaw-2843	412	40	,	,	PUNCT
taxlaw-2843	412	41	2016	2016	NUM
taxlaw-2843	412	42	)	)	PUNCT
taxlaw-2843	412	43	,	,	PUNCT
taxlaw-2843	412	44	http://www.njnonprofits.org/propertytax_morristownmedical.html	http://www.njnonprofits.org/propertytax_morristownmedical.html	PROPN
taxlaw-2843	413	1	[	[	X
taxlaw-2843	413	2	http://perma.cc/aet7hc29	http://perma.cc/aet7hc29	X
taxlaw-2843	413	3	]	]	PUNCT
taxlaw-2843	413	4	.	.	PUNCT
taxlaw-2843	414	1	147	147	NUM
taxlaw-2843	415	1	i	i	PRON
taxlaw-2843	415	2	d.	d.	PROPN
taxlaw-2843	415	3	(	(	PUNCT
taxlaw-2843	415	4	“	"	PUNCT
taxlaw-2843	415	5	externalities	externality	NOUN
taxlaw-2843	415	6	are	be	AUX
taxlaw-2843	415	7	probably	probably	ADV
taxlaw-2843	415	8	the	the	DET
taxlaw-2843	415	9	argument	argument	NOUN
taxlaw-2843	415	10	for	for	ADP
taxlaw-2843	415	11	government	government	NOUN
taxlaw-2843	415	12	intervention	intervention	NOUN
taxlaw-2843	415	13	that	that	SCONJ
taxlaw-2843	415	14	economists	economist	NOUN
taxlaw-2843	415	15	most	most	ADJ
taxlaw-2843	415	16	respect	respect	NOUN
taxlaw-2843	415	17	.	.	PUNCT
taxlaw-2843	415	18	”	"	PUNCT
taxlaw-2843	415	19	)	)	PUNCT
taxlaw-2843	415	20	.	.	PUNCT
taxlaw-2843	416	1	148	148	NUM
taxlaw-2843	416	2	david	david	PROPN
taxlaw-2843	416	3	e.	e.	PROPN
taxlaw-2843	416	4	bloom	bloom	PROPN
taxlaw-2843	416	5	,	,	PUNCT
taxlaw-2843	416	6	et	et	PROPN
taxlaw-2843	416	7	al	al	PROPN
taxlaw-2843	416	8	.	.	PROPN
taxlaw-2843	416	9	,	,	PUNCT
taxlaw-2843	416	10	the	the	DET
taxlaw-2843	416	11	effect	effect	NOUN
taxlaw-2843	416	12	of	of	ADP
taxlaw-2843	416	13	health	health	NOUN
taxlaw-2843	416	14	on	on	ADP
taxlaw-2843	416	15	economic	economic	ADJ
taxlaw-2843	416	16	growth	growth	NOUN
taxlaw-2843	416	17	:	:	PUNCT
taxlaw-2843	416	18	theory	theory	NOUN
taxlaw-2843	416	19	and	and	CCONJ
taxlaw-2843	416	20	evidence	evidence	NOUN
taxlaw-2843	416	21	(	(	PUNCT
taxlaw-2843	416	22	nat’l	nat’l	NUM
taxlaw-2843	416	23	bureau	bureau	PROPN
taxlaw-2843	416	24	of	of	ADP
taxlaw-2843	416	25	econ	econ	PROPN
taxlaw-2843	416	26	.	.	PUNCT
taxlaw-2843	417	1	research	research	PROPN
taxlaw-2843	417	2	,	,	PUNCT
taxlaw-2843	417	3	working	work	VERB
taxlaw-2843	417	4	paper	paper	NOUN
taxlaw-2843	417	5	no	no	NOUN
taxlaw-2843	417	6	.	.	PROPN
taxlaw-2843	417	7	8587	8587	NUM
taxlaw-2843	417	8	,	,	PUNCT
taxlaw-2843	417	9	2001	2001	NUM
taxlaw-2843	417	10	)	)	PUNCT
taxlaw-2843	417	11	,	,	PUNCT
taxlaw-2843	417	12	http://www.nber.org/papers/w8587	http://www.nber.org/papers/w8587	X
taxlaw-2843	418	1	[	[	X
taxlaw-2843	418	2	http://perma.cc/9ztm-pbgp	http://perma.cc/9ztm-pbgp	X
taxlaw-2843	418	3	]	]	X
taxlaw-2843	418	4	[	[	X
taxlaw-2843	418	5	hereinafter	hereinafter	NOUN
taxlaw-2843	418	6	bloom	bloom	NOUN
taxlaw-2843	418	7	,	,	PUNCT
taxlaw-2843	418	8	et	et	PROPN
taxlaw-2843	418	9	al	al	PROPN
taxlaw-2843	418	10	.	.	PROPN
taxlaw-2843	418	11	,	,	PUNCT
taxlaw-2843	418	12	effect	effect	NOUN
taxlaw-2843	418	13	of	of	ADP
taxlaw-2843	418	14	health	health	NOUN
taxlaw-2843	418	15	on	on	ADP
taxlaw-2843	418	16	economic	economic	ADJ
taxlaw-2843	418	17	growth	growth	NOUN
taxlaw-2843	418	18	]	]	PUNCT
taxlaw-2843	418	19	.	.	PUNCT
taxlaw-2843	419	1	2017	2017	NUM
taxlaw-2843	419	2	]	]	PUNCT
taxlaw-2843	419	3	property	property	NOUN
taxlaw-2843	419	4	tax	tax	NOUN
taxlaw-2843	419	5	exemptions	exemption	NOUN
taxlaw-2843	419	6	for	for	ADP
taxlaw-2843	419	7	hospitals	hospital	NOUN
taxlaw-2843	419	8	131	131	NUM
taxlaw-2843	419	9	that	that	SCONJ
taxlaw-2843	419	10	nonprofit	nonprofit	ADJ
taxlaw-2843	419	11	hospitals	hospital	NOUN
taxlaw-2843	419	12	currently	currently	ADV
taxlaw-2843	419	13	contribute	contribute	VERB
taxlaw-2843	419	14	to	to	ADP
taxlaw-2843	419	15	it	it	PRON
taxlaw-2843	419	16	in	in	ADP
taxlaw-2843	419	17	ways	way	NOUN
taxlaw-2843	419	18	that	that	PRON
taxlaw-2843	419	19	for	for	ADP
taxlaw-2843	419	20	-	-	PUNCT
taxlaw-2843	419	21	profit	profit	NOUN
taxlaw-2843	419	22	hospitals	hospital	NOUN
taxlaw-2843	419	23	do	do	VERB
taxlaw-2843	419	24	not	not	PART
taxlaw-2843	419	25	,	,	PUNCT
taxlaw-2843	419	26	and	and	CCONJ
taxlaw-2843	419	27	that	that	SCONJ
taxlaw-2843	419	28	incentive	incentive	NOUN
taxlaw-2843	419	29	structures	structure	NOUN
taxlaw-2843	419	30	could	could	AUX
taxlaw-2843	419	31	be	be	AUX
taxlaw-2843	419	32	created	create	VERB
taxlaw-2843	419	33	to	to	PART
taxlaw-2843	419	34	help	help	VERB
taxlaw-2843	419	35	them	they	PRON
taxlaw-2843	419	36	do	do	VERB
taxlaw-2843	419	37	so	so	ADV
taxlaw-2843	419	38	even	even	ADV
taxlaw-2843	419	39	more	more	ADV
taxlaw-2843	419	40	effectively	effectively	ADV
taxlaw-2843	419	41	.	.	PUNCT
taxlaw-2843	420	1	nonprofit	nonprofit	ADJ
taxlaw-2843	420	2	hospitals	hospital	NOUN
taxlaw-2843	420	3	do	do	AUX
taxlaw-2843	420	4	not	not	PART
taxlaw-2843	420	5	provide	provide	VERB
taxlaw-2843	420	6	more	more	ADJ
taxlaw-2843	420	7	charity	charity	NOUN
taxlaw-2843	420	8	care	care	NOUN
taxlaw-2843	420	9	or	or	CCONJ
taxlaw-2843	420	10	deliver	deliver	VERB
taxlaw-2843	420	11	better	well	ADJ
taxlaw-2843	420	12	service	service	NOUN
taxlaw-2843	420	13	than	than	ADP
taxlaw-2843	420	14	their	their	PRON
taxlaw-2843	420	15	for	for	ADP
taxlaw-2843	420	16	-	-	PUNCT
taxlaw-2843	420	17	profit	profit	NOUN
taxlaw-2843	420	18	counterparts	counterpart	NOUN
taxlaw-2843	420	19	,	,	PUNCT
taxlaw-2843	420	20	but	but	CCONJ
taxlaw-2843	420	21	research	research	NOUN
taxlaw-2843	420	22	shows	show	VERB
taxlaw-2843	420	23	that	that	SCONJ
taxlaw-2843	420	24	nonprofit	nonprofit	ADJ
taxlaw-2843	420	25	hospitals	hospital	NOUN
taxlaw-2843	420	26	do	do	AUX
taxlaw-2843	420	27	provide	provide	VERB
taxlaw-2843	420	28	important	important	ADJ
taxlaw-2843	420	29	but	but	CCONJ
taxlaw-2843	420	30	unprofitable	unprofitable	ADJ
taxlaw-2843	420	31	services	service	NOUN
taxlaw-2843	420	32	at	at	ADP
taxlaw-2843	420	33	far	far	ADV
taxlaw-2843	420	34	higher	high	ADJ
taxlaw-2843	420	35	rates	rate	NOUN
taxlaw-2843	420	36	than	than	ADP
taxlaw-2843	420	37	for	for	ADP
taxlaw-2843	420	38	-	-	PUNCT
taxlaw-2843	420	39	profits.149	profits.149	NOUN
taxlaw-2843	420	40	in	in	ADP
taxlaw-2843	420	41	other	other	ADJ
taxlaw-2843	420	42	words	word	NOUN
taxlaw-2843	420	43	,	,	PUNCT
taxlaw-2843	420	44	nonprofit	nonprofit	ADJ
taxlaw-2843	420	45	hospitals	hospital	NOUN
taxlaw-2843	420	46	are	be	AUX
taxlaw-2843	420	47	not	not	PART
taxlaw-2843	420	48	the	the	DET
taxlaw-2843	420	49	sole	sole	ADJ
taxlaw-2843	420	50	providers	provider	NOUN
taxlaw-2843	420	51	of	of	ADP
taxlaw-2843	420	52	health	health	NOUN
taxlaw-2843	420	53	care	care	NOUN
taxlaw-2843	420	54	to	to	ADP
taxlaw-2843	420	55	all	all	DET
taxlaw-2843	420	56	people	people	NOUN
taxlaw-2843	420	57	,	,	PUNCT
taxlaw-2843	420	58	but	but	CCONJ
taxlaw-2843	420	59	they	they	PRON
taxlaw-2843	420	60	are	be	AUX
taxlaw-2843	420	61	the	the	DET
taxlaw-2843	420	62	only	only	ADJ
taxlaw-2843	420	63	viable	viable	ADJ
taxlaw-2843	420	64	option	option	NOUN
taxlaw-2843	420	65	for	for	SCONJ
taxlaw-2843	420	66	certain	certain	ADJ
taxlaw-2843	420	67	people	people	NOUN
taxlaw-2843	420	68	to	to	PART
taxlaw-2843	420	69	receive	receive	VERB
taxlaw-2843	420	70	certain	certain	ADJ
taxlaw-2843	420	71	services.150	services.150	NOUN
taxlaw-2843	420	72	for	for	ADP
taxlaw-2843	420	73	businesses	business	NOUN
taxlaw-2843	420	74	in	in	ADP
taxlaw-2843	420	75	a	a	DET
taxlaw-2843	420	76	free	free	ADJ
taxlaw-2843	420	77	market	market	NOUN
taxlaw-2843	420	78	,	,	PUNCT
taxlaw-2843	420	79	access	access	NOUN
taxlaw-2843	420	80	is	be	AUX
taxlaw-2843	420	81	not	not	PART
taxlaw-2843	420	82	always	always	ADV
taxlaw-2843	420	83	a	a	DET
taxlaw-2843	420	84	virtue	virtue	NOUN
taxlaw-2843	420	85	.	.	PUNCT
taxlaw-2843	421	1	if	if	SCONJ
taxlaw-2843	421	2	a	a	DET
taxlaw-2843	421	3	car	car	NOUN
taxlaw-2843	421	4	company	company	NOUN
taxlaw-2843	421	5	manufactures	manufacture	VERB
taxlaw-2843	421	6	a	a	DET
taxlaw-2843	421	7	bad	bad	ADJ
taxlaw-2843	421	8	car	car	NOUN
taxlaw-2843	421	9	,	,	PUNCT
taxlaw-2843	421	10	they	they	PRON
taxlaw-2843	421	11	can	can	AUX
taxlaw-2843	421	12	drop	drop	VERB
taxlaw-2843	421	13	it	it	PRON
taxlaw-2843	421	14	from	from	ADP
taxlaw-2843	421	15	their	their	PRON
taxlaw-2843	421	16	line	line	NOUN
taxlaw-2843	421	17	;	;	PUNCT
taxlaw-2843	421	18	society	society	NOUN
taxlaw-2843	421	19	at	at	ADP
taxlaw-2843	421	20	large	large	ADJ
taxlaw-2843	421	21	will	will	AUX
taxlaw-2843	421	22	not	not	PART
taxlaw-2843	421	23	suffer	suffer	VERB
taxlaw-2843	421	24	.	.	PUNCT
taxlaw-2843	422	1	on	on	ADP
taxlaw-2843	422	2	the	the	DET
taxlaw-2843	422	3	other	other	ADJ
taxlaw-2843	422	4	hand	hand	NOUN
taxlaw-2843	422	5	,	,	PUNCT
taxlaw-2843	422	6	if	if	SCONJ
taxlaw-2843	422	7	a	a	DET
taxlaw-2843	422	8	hospital	hospital	NOUN
taxlaw-2843	422	9	eliminates	eliminate	VERB
taxlaw-2843	422	10	its	its	PRON
taxlaw-2843	422	11	obstetrics	obstetric	NOUN
taxlaw-2843	422	12	and	and	CCONJ
taxlaw-2843	422	13	psychological	psychological	ADJ
taxlaw-2843	422	14	health	health	NOUN
taxlaw-2843	422	15	divisions	division	NOUN
taxlaw-2843	422	16	because	because	SCONJ
taxlaw-2843	422	17	they	they	PRON
taxlaw-2843	422	18	are	be	AUX
taxlaw-2843	422	19	unprofitable	unprofitable	ADJ
taxlaw-2843	422	20	,	,	PUNCT
taxlaw-2843	422	21	pregnant	pregnant	ADJ
taxlaw-2843	422	22	women	woman	NOUN
taxlaw-2843	422	23	and	and	CCONJ
taxlaw-2843	422	24	the	the	DET
taxlaw-2843	422	25	mentally	mentally	ADV
taxlaw-2843	422	26	ill	ill	ADJ
taxlaw-2843	422	27	will	will	AUX
taxlaw-2843	422	28	be	be	AUX
taxlaw-2843	422	29	in	in	ADP
taxlaw-2843	422	30	serious	serious	ADJ
taxlaw-2843	422	31	trouble	trouble	NOUN
taxlaw-2843	422	32	.	.	PUNCT
taxlaw-2843	423	1	those	those	DET
taxlaw-2843	423	2	people	people	NOUN
taxlaw-2843	423	3	,	,	PUNCT
taxlaw-2843	423	4	their	their	PRON
taxlaw-2843	423	5	families	family	NOUN
taxlaw-2843	423	6	,	,	PUNCT
taxlaw-2843	423	7	and	and	CCONJ
taxlaw-2843	423	8	the	the	DET
taxlaw-2843	423	9	people	people	NOUN
taxlaw-2843	423	10	that	that	PRON
taxlaw-2843	423	11	they	they	PRON
taxlaw-2843	423	12	interact	interact	VERB
taxlaw-2843	423	13	with	with	ADP
taxlaw-2843	423	14	will	will	AUX
taxlaw-2843	423	15	suffer	suffer	VERB
taxlaw-2843	423	16	.	.	PUNCT
taxlaw-2843	424	1	by	by	ADP
taxlaw-2843	424	2	providing	provide	VERB
taxlaw-2843	424	3	services	service	NOUN
taxlaw-2843	424	4	that	that	PRON
taxlaw-2843	424	5	would	would	AUX
taxlaw-2843	424	6	be	be	AUX
taxlaw-2843	424	7	difficult	difficult	ADJ
taxlaw-2843	424	8	to	to	PART
taxlaw-2843	424	9	justify	justify	VERB
taxlaw-2843	424	10	for	for	ADP
taxlaw-2843	424	11	a	a	DET
taxlaw-2843	424	12	purely	purely	ADV
taxlaw-2843	424	13	profit	profit	NOUN
taxlaw-2843	424	14	-	-	PUNCT
taxlaw-2843	424	15	oriented	orient	VERB
taxlaw-2843	424	16	business	business	NOUN
taxlaw-2843	424	17	,	,	PUNCT
taxlaw-2843	424	18	nonprofit	nonprofit	ADJ
taxlaw-2843	424	19	hospitals	hospital	NOUN
taxlaw-2843	424	20	create	create	VERB
taxlaw-2843	424	21	a	a	DET
taxlaw-2843	424	22	social	social	ADJ
taxlaw-2843	424	23	value	value	NOUN
taxlaw-2843	424	24	that	that	PRON
taxlaw-2843	424	25	is	be	AUX
taxlaw-2843	424	26	difficult	difficult	ADJ
taxlaw-2843	424	27	to	to	PART
taxlaw-2843	424	28	quantify	quantify	VERB
taxlaw-2843	424	29	in	in	ADP
taxlaw-2843	424	30	terms	term	NOUN
taxlaw-2843	424	31	of	of	ADP
taxlaw-2843	424	32	dollars	dollar	NOUN
taxlaw-2843	424	33	and	and	CCONJ
taxlaw-2843	424	34	cents	cent	NOUN
taxlaw-2843	424	35	,	,	PUNCT
taxlaw-2843	424	36	but	but	CCONJ
taxlaw-2843	424	37	is	be	AUX
taxlaw-2843	424	38	nonetheless	nonetheless	ADV
taxlaw-2843	424	39	essential.151	essential.151	VERB
taxlaw-2843	424	40	the	the	DET
taxlaw-2843	424	41	tax	tax	NOUN
taxlaw-2843	424	42	system	system	NOUN
taxlaw-2843	424	43	should	should	AUX
taxlaw-2843	424	44	not	not	PART
taxlaw-2843	424	45	ignore	ignore	VERB
taxlaw-2843	424	46	this	this	DET
taxlaw-2843	424	47	reality	reality	NOUN
taxlaw-2843	424	48	;	;	PUNCT
taxlaw-2843	424	49	it	it	PRON
taxlaw-2843	424	50	should	should	AUX
taxlaw-2843	424	51	embrace	embrace	VERB
taxlaw-2843	424	52	it	it	PRON
taxlaw-2843	424	53	.	.	PUNCT
taxlaw-2843	425	1	the	the	DET
taxlaw-2843	425	2	current	current	ADJ
taxlaw-2843	425	3	all	all	ADV
taxlaw-2843	425	4	-	-	PUNCT
taxlaw-2843	425	5	or	or	CCONJ
taxlaw-2843	425	6	-	-	PUNCT
taxlaw-2843	425	7	nothing	nothing	PRON
taxlaw-2843	425	8	community	community	NOUN
taxlaw-2843	425	9	benefit	benefit	NOUN
taxlaw-2843	425	10	model	model	NOUN
taxlaw-2843	425	11	does	do	AUX
taxlaw-2843	425	12	not	not	PART
taxlaw-2843	425	13	accomplish	accomplish	VERB
taxlaw-2843	425	14	this	this	DET
taxlaw-2843	425	15	goal	goal	NOUN
taxlaw-2843	425	16	very	very	ADV
taxlaw-2843	425	17	well	well	ADV
taxlaw-2843	425	18	.	.	PUNCT
taxlaw-2843	426	1	a	a	DET
taxlaw-2843	426	2	new	new	ADJ
taxlaw-2843	426	3	system	system	NOUN
taxlaw-2843	426	4	should	should	AUX
taxlaw-2843	426	5	push	push	VERB
taxlaw-2843	426	6	hospitals	hospital	NOUN
taxlaw-2843	426	7	to	to	PART
taxlaw-2843	426	8	provide	provide	VERB
taxlaw-2843	426	9	the	the	DET
taxlaw-2843	426	10	services	service	NOUN
taxlaw-2843	426	11	that	that	PRON
taxlaw-2843	426	12	people	people	NOUN
taxlaw-2843	426	13	need	need	VERB
taxlaw-2843	426	14	without	without	ADP
taxlaw-2843	426	15	wasting	waste	VERB
taxlaw-2843	426	16	dollars	dollar	NOUN
taxlaw-2843	426	17	subsidizing	subsidize	VERB
taxlaw-2843	426	18	those	those	PRON
taxlaw-2843	426	19	for	for	ADP
taxlaw-2843	426	20	which	which	PRON
taxlaw-2843	426	21	there	there	PRON
taxlaw-2843	426	22	is	be	VERB
taxlaw-2843	426	23	a	a	DET
taxlaw-2843	426	24	competitive	competitive	ADJ
taxlaw-2843	426	25	market	market	NOUN
taxlaw-2843	426	26	.	.	PUNCT
taxlaw-2843	427	1	hospitals	hospital	NOUN
taxlaw-2843	427	2	are	be	AUX
taxlaw-2843	427	3	complex	complex	ADJ
taxlaw-2843	427	4	;	;	PUNCT
taxlaw-2843	427	5	a	a	DET
taxlaw-2843	427	6	nuanced	nuanced	ADJ
taxlaw-2843	427	7	and	and	CCONJ
taxlaw-2843	427	8	flexible	flexible	ADJ
taxlaw-2843	427	9	solution	solution	NOUN
taxlaw-2843	427	10	is	be	AUX
taxlaw-2843	427	11	needed	need	VERB
taxlaw-2843	427	12	.	.	PUNCT
taxlaw-2843	428	1	b.	b.	PROPN
taxlaw-2843	428	2	state	state	PROPN
taxlaw-2843	428	3	property	property	NOUN
taxlaw-2843	428	4	tax	tax	NOUN
taxlaw-2843	428	5	exemptions	exemption	NOUN
taxlaw-2843	428	6	are	be	AUX
taxlaw-2843	428	7	the	the	DET
taxlaw-2843	428	8	best	good	ADJ
taxlaw-2843	428	9	choice	choice	NOUN
taxlaw-2843	428	10	for	for	ADP
taxlaw-2843	428	11	initial	initial	ADJ
taxlaw-2843	428	12	reform	reform	NOUN
taxlaw-2843	428	13	the	the	DET
taxlaw-2843	428	14	general	general	ADJ
taxlaw-2843	428	15	critique	critique	NOUN
taxlaw-2843	428	16	that	that	PRON
taxlaw-2843	428	17	antiquated	antiquate	VERB
taxlaw-2843	428	18	,	,	PUNCT
taxlaw-2843	428	19	all	all	PRON
taxlaw-2843	428	20	-	-	PUNCT
taxlaw-2843	428	21	or	or	CCONJ
taxlaw-2843	428	22	-	-	PUNCT
taxlaw-2843	428	23	nothing	nothing	PRON
taxlaw-2843	428	24	tax	tax	NOUN
taxlaw-2843	428	25	exemption	exemption	NOUN
taxlaw-2843	428	26	rules	rule	NOUN
taxlaw-2843	428	27	are	be	AUX
taxlaw-2843	428	28	not	not	PART
taxlaw-2843	428	29	flexible	flexible	ADJ
taxlaw-2843	428	30	enough	enough	ADV
taxlaw-2843	428	31	to	to	PART
taxlaw-2843	428	32	adequately	adequately	ADV
taxlaw-2843	428	33	create	create	VERB
taxlaw-2843	428	34	pro	pro	ADJ
taxlaw-2843	428	35	-	-	ADJ
taxlaw-2843	428	36	social	social	ADJ
taxlaw-2843	428	37	incentives	incentive	NOUN
taxlaw-2843	428	38	for	for	ADP
taxlaw-2843	428	39	complex	complex	ADJ
taxlaw-2843	428	40	,	,	PUNCT
taxlaw-2843	428	41	modern	modern	ADJ
taxlaw-2843	428	42	hospitals	hospital	NOUN
taxlaw-2843	428	43	can	can	AUX
taxlaw-2843	428	44	be	be	AUX
taxlaw-2843	428	45	leveled	level	VERB
taxlaw-2843	428	46	equally	equally	ADV
taxlaw-2843	428	47	against	against	ADP
taxlaw-2843	428	48	state	state	NOUN
taxlaw-2843	428	49	-	-	PUNCT
taxlaw-2843	428	50	level	level	NOUN
taxlaw-2843	428	51	property	property	NOUN
taxlaw-2843	428	52	tax	tax	NOUN
taxlaw-2843	428	53	exemptions	exemption	NOUN
taxlaw-2843	428	54	and	and	CCONJ
taxlaw-2843	428	55	the	the	DET
taxlaw-2843	428	56	federal	federal	ADJ
taxlaw-2843	428	57	-	-	PUNCT
taxlaw-2843	428	58	level	level	NOUN
taxlaw-2843	428	59	exemption	exemption	NOUN
taxlaw-2843	428	60	in	in	ADP
taxlaw-2843	428	61	i.r.c	i.r.c	NOUN
taxlaw-2843	428	62	.	.	PUNCT
taxlaw-2843	429	1	§	§	PROPN
taxlaw-2843	429	2	501	501	NUM
taxlaw-2843	429	3	.	.	PUNCT
taxlaw-2843	430	1	however	however	ADV
taxlaw-2843	430	2	,	,	PUNCT
taxlaw-2843	430	3	it	it	PRON
taxlaw-2843	430	4	makes	make	VERB
taxlaw-2843	430	5	sense	sense	NOUN
taxlaw-2843	430	6	to	to	PART
taxlaw-2843	430	7	begin	begin	VERB
taxlaw-2843	430	8	reform	reform	NOUN
taxlaw-2843	430	9	at	at	ADP
taxlaw-2843	430	10	the	the	DET
taxlaw-2843	430	11	state	state	NOUN
taxlaw-2843	430	12	level	level	NOUN
taxlaw-2843	430	13	.	.	PUNCT
taxlaw-2843	431	1	the	the	DET
taxlaw-2843	431	2	first	first	ADJ
taxlaw-2843	431	3	reason	reason	NOUN
taxlaw-2843	431	4	is	be	AUX
taxlaw-2843	431	5	practicality	practicality	NOUN
taxlaw-2843	431	6	.	.	PUNCT
taxlaw-2843	432	1	the	the	DET
taxlaw-2843	432	2	proposed	propose	VERB
taxlaw-2843	432	3	reforms	reform	NOUN
taxlaw-2843	432	4	will	will	AUX
taxlaw-2843	432	5	likely	likely	ADV
taxlaw-2843	432	6	be	be	AUX
taxlaw-2843	432	7	costly	costly	ADJ
taxlaw-2843	432	8	in	in	ADP
taxlaw-2843	432	9	the	the	DET
taxlaw-2843	432	10	short	short	ADJ
taxlaw-2843	432	11	term	term	NOUN
taxlaw-2843	432	12	for	for	ADP
taxlaw-2843	432	13	hospitals	hospital	NOUN
taxlaw-2843	432	14	that	that	PRON
taxlaw-2843	432	15	need	need	VERB
taxlaw-2843	432	16	to	to	PART
taxlaw-2843	432	17	learn	learn	VERB
taxlaw-2843	432	18	and	and	CCONJ
taxlaw-2843	432	19	conform	conform	VERB
taxlaw-2843	432	20	to	to	ADP
taxlaw-2843	432	21	the	the	DET
taxlaw-2843	432	22	new	new	ADJ
taxlaw-2843	432	23	rules	rule	NOUN
taxlaw-2843	432	24	and	and	CCONJ
taxlaw-2843	432	25	for	for	ADP
taxlaw-2843	432	26	governments	government	NOUN
taxlaw-2843	432	27	that	that	PRON
taxlaw-2843	432	28	need	need	VERB
taxlaw-2843	432	29	to	to	PART
taxlaw-2843	432	30	create	create	VERB
taxlaw-2843	432	31	an	an	DET
taxlaw-2843	432	32	administrative	administrative	ADJ
taxlaw-2843	432	33	apparatus	apparatus	NOUN
taxlaw-2843	432	34	capable	capable	ADJ
taxlaw-2843	432	35	of	of	ADP
taxlaw-2843	432	36	executing	execute	VERB
taxlaw-2843	432	37	the	the	DET
taxlaw-2843	432	38	program	program	NOUN
taxlaw-2843	432	39	.	.	PUNCT
taxlaw-2843	433	1	the	the	DET
taxlaw-2843	433	2	relative	relative	ADJ
taxlaw-2843	433	3	size	size	NOUN
taxlaw-2843	433	4	of	of	ADP
taxlaw-2843	433	5	these	these	DET
taxlaw-2843	433	6	costs	cost	NOUN
taxlaw-2843	433	7	will	will	AUX
taxlaw-2843	433	8	likely	likely	ADV
taxlaw-2843	433	9	vary	vary	VERB
taxlaw-2843	433	10	from	from	ADP
taxlaw-2843	433	11	state	state	NOUN
taxlaw-2843	433	12	to	to	ADP
taxlaw-2843	433	13	state	state	NOUN
taxlaw-2843	433	14	.	.	PUNCT
taxlaw-2843	434	1	on	on	ADP
taxlaw-2843	434	2	the	the	DET
taxlaw-2843	434	3	other	other	ADJ
taxlaw-2843	434	4	side	side	NOUN
taxlaw-2843	434	5	of	of	ADP
taxlaw-2843	434	6	the	the	DET
taxlaw-2843	434	7	coin	coin	NOUN
taxlaw-2843	434	8	,	,	PUNCT
taxlaw-2843	434	9	the	the	DET
taxlaw-2843	434	10	benefits	benefit	NOUN
taxlaw-2843	434	11	of	of	ADP
taxlaw-2843	434	12	a	a	DET
taxlaw-2843	434	13	more	more	ADV
taxlaw-2843	434	14	nuanced	nuanced	ADJ
taxlaw-2843	434	15	system	system	NOUN
taxlaw-2843	434	16	of	of	ADP
taxlaw-2843	434	17	tax	tax	NOUN
taxlaw-2843	434	18	subsidy	subsidy	NOUN
taxlaw-2843	434	19	for	for	ADP
taxlaw-2843	434	20	hospitals	hospital	NOUN
taxlaw-2843	434	21	may	may	AUX
taxlaw-2843	434	22	be	be	AUX
taxlaw-2843	434	23	larger	large	ADJ
taxlaw-2843	434	24	in	in	ADP
taxlaw-2843	434	25	certain	certain	ADJ
taxlaw-2843	434	26	states	state	NOUN
taxlaw-2843	434	27	than	than	ADP
taxlaw-2843	434	28	others	other	NOUN
taxlaw-2843	434	29	.	.	PUNCT
taxlaw-2843	435	1	those	those	PRON
taxlaw-2843	435	2	with	with	ADP
taxlaw-2843	435	3	the	the	DET
taxlaw-2843	435	4	most	most	ADJ
taxlaw-2843	435	5	to	to	PART
taxlaw-2843	435	6	gain	gain	VERB
taxlaw-2843	435	7	can	can	AUX
taxlaw-2843	435	8	bear	bear	VERB
taxlaw-2843	435	9	the	the	DET
taxlaw-2843	435	10	costs	cost	NOUN
taxlaw-2843	435	11	of	of	ADP
taxlaw-2843	435	12	necessary	necessary	ADJ
taxlaw-2843	435	13	trial	trial	NOUN
taxlaw-2843	435	14	and	and	CCONJ
taxlaw-2843	435	15	error	error	NOUN
taxlaw-2843	435	16	and	and	CCONJ
taxlaw-2843	435	17	,	,	PUNCT
taxlaw-2843	435	18	if	if	SCONJ
taxlaw-2843	435	19	ultimately	ultimately	ADV
taxlaw-2843	435	20	successful	successful	ADJ
taxlaw-2843	435	21	,	,	PUNCT
taxlaw-2843	435	22	can	can	AUX
taxlaw-2843	435	23	serve	serve	VERB
taxlaw-2843	435	24	as	as	ADP
taxlaw-2843	435	25	a	a	DET
taxlaw-2843	435	26	model	model	NOUN
taxlaw-2843	435	27	that	that	PRON
taxlaw-2843	435	28	helps	help	VERB
taxlaw-2843	435	29	subsequent	subsequent	ADJ
taxlaw-2843	435	30	adopters	adopter	NOUN
taxlaw-2843	435	31	avoid	avoid	VERB
taxlaw-2843	435	32	pitfalls	pitfall	NOUN
taxlaw-2843	435	33	.	.	PUNCT
taxlaw-2843	436	1	in	in	ADP
taxlaw-2843	436	2	other	other	ADJ
taxlaw-2843	436	3	words	word	NOUN
taxlaw-2843	436	4	,	,	PUNCT
taxlaw-2843	436	5	early	early	ADJ
taxlaw-2843	436	6	-	-	PUNCT
taxlaw-2843	436	7	adopter	adopter	NOUN
taxlaw-2843	436	8	states	state	NOUN
taxlaw-2843	436	9	that	that	PRON
taxlaw-2843	436	10	fall	fall	VERB
taxlaw-2843	436	11	on	on	ADP
taxlaw-2843	436	12	the	the	DET
taxlaw-2843	436	13	favorable	favorable	ADJ
taxlaw-2843	436	14	end	end	NOUN
taxlaw-2843	436	15	of	of	ADP
taxlaw-2843	436	16	the	the	DET
taxlaw-2843	436	17	cost	cost	NOUN
taxlaw-2843	436	18	-	-	PUNCT
taxlaw-2843	436	19	benefit	benefit	NOUN
taxlaw-2843	436	20	spectrum	spectrum	NOUN
taxlaw-2843	436	21	can	can	AUX
taxlaw-2843	436	22	help	help	VERB
taxlaw-2843	436	23	lower	low	ADJ
taxlaw-2843	436	24	economic	economic	ADJ
taxlaw-2843	436	25	barriers	barrier	NOUN
taxlaw-2843	436	26	and	and	CCONJ
taxlaw-2843	436	27	uncertainty	uncertainty	NOUN
taxlaw-2843	436	28	for	for	ADP
taxlaw-2843	436	29	those	those	PRON
taxlaw-2843	436	30	that	that	PRON
taxlaw-2843	436	31	come	come	VERB
taxlaw-2843	436	32	later	later	ADV
taxlaw-2843	436	33	.	.	PUNCT
taxlaw-2843	437	1	second	second	ADJ
taxlaw-2843	437	2	,	,	PUNCT
taxlaw-2843	437	3	reforms	reform	NOUN
taxlaw-2843	437	4	at	at	ADP
taxlaw-2843	437	5	the	the	DET
taxlaw-2843	437	6	state	state	NOUN
taxlaw-2843	437	7	level	level	NOUN
taxlaw-2843	437	8	will	will	AUX
taxlaw-2843	437	9	allow	allow	VERB
taxlaw-2843	437	10	for	for	ADP
taxlaw-2843	437	11	greater	great	ADJ
taxlaw-2843	437	12	variation	variation	NOUN
taxlaw-2843	437	13	.	.	PUNCT
taxlaw-2843	438	1	different	different	ADJ
taxlaw-2843	438	2	states	state	NOUN
taxlaw-2843	438	3	face	face	VERB
taxlaw-2843	438	4	wildly	wildly	ADV
taxlaw-2843	438	5	divergent	divergent	ADJ
taxlaw-2843	438	6	health	health	NOUN
taxlaw-2843	438	7	policy	policy	NOUN
taxlaw-2843	438	8	challenges	challenge	NOUN
taxlaw-2843	438	9	.	.	PUNCT
taxlaw-2843	439	1	it	it	PRON
taxlaw-2843	439	2	is	be	AUX
taxlaw-2843	439	3	possible	possible	ADJ
taxlaw-2843	439	4	that	that	SCONJ
taxlaw-2843	439	5	certain	certain	ADJ
taxlaw-2843	439	6	services	service	NOUN
taxlaw-2843	439	7	should	should	AUX
taxlaw-2843	439	8	generate	generate	VERB
taxlaw-2843	439	9	tax	tax	NOUN
taxlaw-2843	439	10	credits	credit	NOUN
taxlaw-2843	439	11	in	in	ADP
taxlaw-2843	439	12	sparsely	sparsely	ADV
taxlaw-2843	439	13	populated	populated	ADJ
taxlaw-2843	439	14	,	,	PUNCT
taxlaw-2843	439	15	primarily	primarily	ADV
taxlaw-2843	439	16	rural	rural	ADJ
taxlaw-2843	439	17	states	state	NOUN
taxlaw-2843	439	18	in	in	ADP
taxlaw-2843	439	19	the	the	DET
taxlaw-2843	439	20	great	great	ADJ
taxlaw-2843	439	21	plains	plain	NOUN
taxlaw-2843	439	22	because	because	SCONJ
taxlaw-2843	439	23	they	they	PRON
taxlaw-2843	439	24	are	be	AUX
taxlaw-2843	439	25	universally	universally	ADV
taxlaw-2843	439	26	costly	costly	ADJ
taxlaw-2843	439	27	to	to	PART
taxlaw-2843	439	28	provide	provide	VERB
taxlaw-2843	439	29	or	or	CCONJ
taxlaw-2843	439	30	difficult	difficult	ADJ
taxlaw-2843	439	31	to	to	PART
taxlaw-2843	439	32	access	access	VERB
taxlaw-2843	439	33	through	through	ADP
taxlaw-2843	439	34	other	other	ADJ
taxlaw-2843	439	35	means	mean	NOUN
taxlaw-2843	439	36	and	and	CCONJ
taxlaw-2843	439	37	that	that	SCONJ
taxlaw-2843	439	38	the	the	DET
taxlaw-2843	439	39	same	same	ADJ
taxlaw-2843	439	40	services	service	NOUN
taxlaw-2843	439	41	can	can	AUX
taxlaw-2843	439	42	support	support	VERB
taxlaw-2843	439	43	a	a	DET
taxlaw-2843	439	44	legitimately	legitimately	ADV
taxlaw-2843	439	45	competitive	competitive	ADJ
taxlaw-2843	439	46	,	,	PUNCT
taxlaw-2843	439	47	net	net	ADJ
taxlaw-2843	439	48	-	-	PUNCT
taxlaw-2843	439	49	profitable	profitable	ADJ
taxlaw-2843	439	50	market	market	NOUN
taxlaw-2843	439	51	and	and	CCONJ
taxlaw-2843	439	52	should	should	AUX
taxlaw-2843	439	53	not	not	PART
taxlaw-2843	439	54	generate	generate	VERB
taxlaw-2843	439	55	tax	tax	NOUN
taxlaw-2843	439	56	credits	credit	NOUN
taxlaw-2843	439	57	in	in	ADP
taxlaw-2843	439	58	more	more	ADV
taxlaw-2843	439	59	affluent	affluent	ADJ
taxlaw-2843	439	60	,	,	PUNCT
taxlaw-2843	439	61	more	more	ADV
taxlaw-2843	439	62	densely	densely	ADV
taxlaw-2843	439	63	-	-	PUNCT
taxlaw-2843	439	64	populated	populate	VERB
taxlaw-2843	439	65	new	new	ADJ
taxlaw-2843	439	66	england	england	PROPN
taxlaw-2843	439	67	.	.	PUNCT
taxlaw-2843	440	1	if	if	SCONJ
taxlaw-2843	440	2	states	state	NOUN
taxlaw-2843	440	3	can	can	AUX
taxlaw-2843	440	4	make	make	VERB
taxlaw-2843	440	5	these	these	DET
taxlaw-2843	440	6	determinations	determination	NOUN
taxlaw-2843	440	7	for	for	ADP
taxlaw-2843	440	8	themselves	themselves	PRON
taxlaw-2843	440	9	,	,	PUNCT
taxlaw-2843	440	10	they	they	PRON
taxlaw-2843	440	11	can	can	AUX
taxlaw-2843	440	12	create	create	VERB
taxlaw-2843	440	13	a	a	DET
taxlaw-2843	440	14	149	149	NUM
taxlaw-2843	440	15	horwitz	horwitz	PROPN
taxlaw-2843	440	16	,	,	PUNCT
taxlaw-2843	440	17	supra	supra	PROPN
taxlaw-2843	440	18	note	note	PROPN
taxlaw-2843	440	19	83	83	NUM
taxlaw-2843	440	20	,	,	PUNCT
taxlaw-2843	440	21	at	at	ADP
taxlaw-2843	440	22	1364	1364	NUM
taxlaw-2843	440	23	-	-	SYM
taxlaw-2843	440	24	76	76	NUM
taxlaw-2843	440	25	.	.	PUNCT
taxlaw-2843	441	1	150	150	NUM
taxlaw-2843	442	1	i	i	PRON
taxlaw-2843	442	2	d.	d.	NOUN
taxlaw-2843	442	3	151	151	NUM
taxlaw-2843	442	4	i	i	PRON
taxlaw-2843	442	5	d.	d.	PROPN
taxlaw-2843	442	6	,	,	PUNCT
taxlaw-2843	442	7	see	see	VERB
taxlaw-2843	442	8	also	also	ADV
taxlaw-2843	442	9	colombo	colombo	NOUN
taxlaw-2843	442	10	,	,	PUNCT
taxlaw-2843	442	11	supra	supra	PROPN
taxlaw-2843	442	12	note	note	VERB
taxlaw-2843	442	13	142	142	NUM
taxlaw-2843	442	14	(	(	PUNCT
taxlaw-2843	442	15	emphasizing	emphasize	VERB
taxlaw-2843	442	16	the	the	DET
taxlaw-2843	442	17	importance	importance	NOUN
taxlaw-2843	442	18	of	of	ADP
taxlaw-2843	442	19	nonprofits	nonprofit	NOUN
taxlaw-2843	442	20	expanding	expand	VERB
taxlaw-2843	442	21	access	access	NOUN
taxlaw-2843	442	22	to	to	ADP
taxlaw-2843	442	23	underserved	underserved	ADJ
taxlaw-2843	442	24	populations	population	NOUN
taxlaw-2843	442	25	,	,	PUNCT
taxlaw-2843	442	26	particularly	particularly	ADV
taxlaw-2843	442	27	in	in	ADP
taxlaw-2843	442	28	the	the	DET
taxlaw-2843	442	29	healthcare	healthcare	NOUN
taxlaw-2843	442	30	field	field	NOUN
taxlaw-2843	442	31	)	)	PUNCT
taxlaw-2843	442	32	.	.	PUNCT
taxlaw-2843	443	1	132	132	NUM
taxlaw-2843	443	2	columbia	columbia	PROPN
taxlaw-2843	443	3	journal	journal	PROPN
taxlaw-2843	443	4	of	of	ADP
taxlaw-2843	443	5	tax	tax	NOUN
taxlaw-2843	443	6	law	law	NOUN
taxlaw-2843	443	7	[	[	X
taxlaw-2843	443	8	vol.8:113	vol.8:113	PROPN
taxlaw-2843	443	9	system	system	NOUN
taxlaw-2843	443	10	that	that	PRON
taxlaw-2843	443	11	more	more	ADV
taxlaw-2843	443	12	effectively	effectively	ADV
taxlaw-2843	443	13	controls	control	VERB
taxlaw-2843	443	14	administrative	administrative	ADJ
taxlaw-2843	443	15	costs	cost	NOUN
taxlaw-2843	443	16	.	.	PUNCT
taxlaw-2843	444	1	by	by	ADP
taxlaw-2843	444	2	contrast	contrast	NOUN
taxlaw-2843	444	3	,	,	PUNCT
taxlaw-2843	444	4	attempting	attempt	VERB
taxlaw-2843	444	5	to	to	PART
taxlaw-2843	444	6	start	start	VERB
taxlaw-2843	444	7	with	with	ADP
taxlaw-2843	444	8	a	a	DET
taxlaw-2843	444	9	blank	blank	ADJ
taxlaw-2843	444	10	slate	slate	NOUN
taxlaw-2843	444	11	at	at	ADP
taxlaw-2843	444	12	the	the	DET
taxlaw-2843	444	13	federal	federal	ADJ
taxlaw-2843	444	14	level	level	NOUN
taxlaw-2843	444	15	could	could	AUX
taxlaw-2843	444	16	devolve	devolve	VERB
taxlaw-2843	444	17	quickly	quickly	ADV
taxlaw-2843	444	18	into	into	ADP
taxlaw-2843	444	19	a	a	DET
taxlaw-2843	444	20	nightmare	nightmare	NOUN
taxlaw-2843	444	21	of	of	ADP
taxlaw-2843	444	22	costly	costly	ADJ
taxlaw-2843	444	23	administrative	administrative	ADJ
taxlaw-2843	444	24	backlog	backlog	NOUN
taxlaw-2843	444	25	.	.	PUNCT
taxlaw-2843	445	1	in	in	ADP
taxlaw-2843	445	2	short	short	ADJ
taxlaw-2843	445	3	,	,	PUNCT
taxlaw-2843	445	4	it	it	PRON
taxlaw-2843	445	5	makes	make	VERB
taxlaw-2843	445	6	sense	sense	NOUN
taxlaw-2843	445	7	to	to	PART
taxlaw-2843	445	8	begin	begin	VERB
taxlaw-2843	445	9	hospital	hospital	NOUN
taxlaw-2843	445	10	tax	tax	NOUN
taxlaw-2843	445	11	exemption	exemption	NOUN
taxlaw-2843	445	12	reform	reform	NOUN
taxlaw-2843	445	13	at	at	ADP
taxlaw-2843	445	14	the	the	DET
taxlaw-2843	445	15	state	state	NOUN
taxlaw-2843	445	16	level	level	NOUN
taxlaw-2843	445	17	,	,	PUNCT
taxlaw-2843	445	18	where	where	SCONJ
taxlaw-2843	445	19	experimentation	experimentation	NOUN
taxlaw-2843	445	20	is	be	AUX
taxlaw-2843	445	21	possible	possible	ADJ
taxlaw-2843	445	22	,	,	PUNCT
taxlaw-2843	445	23	before	before	ADP
taxlaw-2843	445	24	attempting	attempt	VERB
taxlaw-2843	445	25	to	to	PART
taxlaw-2843	445	26	tackle	tackle	VERB
taxlaw-2843	445	27	the	the	DET
taxlaw-2843	445	28	federal	federal	ADJ
taxlaw-2843	445	29	system	system	NOUN
taxlaw-2843	445	30	.	.	PUNCT
taxlaw-2843	446	1	c.	c.	NOUN
taxlaw-2843	446	2	replace	replace	VERB
taxlaw-2843	446	3	all	all	ADV
taxlaw-2843	446	4	-	-	PUNCT
taxlaw-2843	446	5	or	or	CCONJ
taxlaw-2843	446	6	-	-	PUNCT
taxlaw-2843	446	7	nothing	nothing	PRON
taxlaw-2843	446	8	exemption	exemption	NOUN
taxlaw-2843	446	9	with	with	ADP
taxlaw-2843	446	10	a	a	DET
taxlaw-2843	446	11	more	more	ADV
taxlaw-2843	446	12	flexible	flexible	ADJ
taxlaw-2843	446	13	system	system	NOUN
taxlaw-2843	446	14	to	to	PART
taxlaw-2843	446	15	begin	begin	VERB
taxlaw-2843	446	16	to	to	PART
taxlaw-2843	446	17	fix	fix	VERB
taxlaw-2843	446	18	the	the	DET
taxlaw-2843	446	19	inadequacies	inadequacy	NOUN
taxlaw-2843	446	20	of	of	ADP
taxlaw-2843	446	21	the	the	DET
taxlaw-2843	446	22	current	current	ADJ
taxlaw-2843	446	23	landscape	landscape	NOUN
taxlaw-2843	446	24	of	of	ADP
taxlaw-2843	446	25	property	property	NOUN
taxlaw-2843	446	26	tax	tax	NOUN
taxlaw-2843	446	27	exemptions	exemption	NOUN
taxlaw-2843	446	28	for	for	ADP
taxlaw-2843	446	29	hospitals	hospital	NOUN
taxlaw-2843	446	30	,	,	PUNCT
taxlaw-2843	446	31	states	state	NOUN
taxlaw-2843	446	32	must	must	AUX
taxlaw-2843	446	33	acknowledge	acknowledge	VERB
taxlaw-2843	446	34	that	that	SCONJ
taxlaw-2843	446	35	,	,	PUNCT
taxlaw-2843	446	36	at	at	ADP
taxlaw-2843	446	37	their	their	PRON
taxlaw-2843	446	38	core	core	NOUN
taxlaw-2843	446	39	,	,	PUNCT
taxlaw-2843	446	40	modern	modern	ADJ
taxlaw-2843	446	41	hospitals	hospital	NOUN
taxlaw-2843	446	42	are	be	AUX
taxlaw-2843	446	43	money	money	NOUN
taxlaw-2843	446	44	-	-	PUNCT
taxlaw-2843	446	45	driven	drive	VERB
taxlaw-2843	446	46	enterprises	enterprise	NOUN
taxlaw-2843	446	47	.	.	PUNCT
taxlaw-2843	447	1	rather	rather	ADV
taxlaw-2843	447	2	than	than	SCONJ
taxlaw-2843	447	3	fight	fight	VERB
taxlaw-2843	447	4	or	or	CCONJ
taxlaw-2843	447	5	deny	deny	VERB
taxlaw-2843	447	6	this	this	DET
taxlaw-2843	447	7	reality	reality	NOUN
taxlaw-2843	447	8	,	,	PUNCT
taxlaw-2843	447	9	states	state	NOUN
taxlaw-2843	447	10	should	should	AUX
taxlaw-2843	447	11	strive	strive	VERB
taxlaw-2843	447	12	to	to	PART
taxlaw-2843	447	13	craft	craft	VERB
taxlaw-2843	447	14	rules	rule	NOUN
taxlaw-2843	447	15	that	that	PRON
taxlaw-2843	447	16	use	use	VERB
taxlaw-2843	447	17	this	this	DET
taxlaw-2843	447	18	business	business	NOUN
taxlaw-2843	447	19	-	-	PUNCT
taxlaw-2843	447	20	oriented	orient	VERB
taxlaw-2843	447	21	mindset	mindset	NOUN
taxlaw-2843	447	22	to	to	PART
taxlaw-2843	447	23	encourage	encourage	VERB
taxlaw-2843	447	24	hospitals	hospital	NOUN
taxlaw-2843	447	25	to	to	PART
taxlaw-2843	447	26	operate	operate	VERB
taxlaw-2843	447	27	in	in	ADP
taxlaw-2843	447	28	a	a	DET
taxlaw-2843	447	29	way	way	NOUN
taxlaw-2843	447	30	that	that	PRON
taxlaw-2843	447	31	is	be	AUX
taxlaw-2843	447	32	maximally	maximally	ADV
taxlaw-2843	447	33	beneficial	beneficial	ADJ
taxlaw-2843	447	34	for	for	ADP
taxlaw-2843	447	35	society	society	NOUN
taxlaw-2843	447	36	.	.	PUNCT
taxlaw-2843	448	1	to	to	PART
taxlaw-2843	448	2	begin	begin	VERB
taxlaw-2843	448	3	,	,	PUNCT
taxlaw-2843	448	4	states	state	NOUN
taxlaw-2843	448	5	should	should	AUX
taxlaw-2843	448	6	repeal	repeal	VERB
taxlaw-2843	448	7	the	the	DET
taxlaw-2843	448	8	current	current	ADJ
taxlaw-2843	448	9	all	all	ADV
taxlaw-2843	448	10	-	-	PUNCT
taxlaw-2843	448	11	or	or	CCONJ
taxlaw-2843	448	12	-	-	PUNCT
taxlaw-2843	448	13	nothing	nothing	PRON
taxlaw-2843	448	14	property	property	NOUN
taxlaw-2843	448	15	tax	tax	NOUN
taxlaw-2843	448	16	exemptions	exemption	NOUN
taxlaw-2843	448	17	available	available	ADJ
taxlaw-2843	448	18	to	to	ADP
taxlaw-2843	448	19	hospitals	hospital	NOUN
taxlaw-2843	448	20	and	and	CCONJ
taxlaw-2843	448	21	replace	replace	VERB
taxlaw-2843	448	22	them	they	PRON
taxlaw-2843	448	23	with	with	ADP
taxlaw-2843	448	24	a	a	DET
taxlaw-2843	448	25	series	series	NOUN
taxlaw-2843	448	26	of	of	ADP
taxlaw-2843	448	27	tax	tax	NOUN
taxlaw-2843	448	28	credits	credit	NOUN
taxlaw-2843	448	29	.	.	PUNCT
taxlaw-2843	449	1	hospitals	hospital	NOUN
taxlaw-2843	449	2	should	should	AUX
taxlaw-2843	449	3	be	be	AUX
taxlaw-2843	449	4	granted	grant	VERB
taxlaw-2843	449	5	credits	credit	NOUN
taxlaw-2843	449	6	against	against	ADP
taxlaw-2843	449	7	their	their	PRON
taxlaw-2843	449	8	property	property	NOUN
taxlaw-2843	449	9	tax	tax	NOUN
taxlaw-2843	449	10	burden	burden	NOUN
taxlaw-2843	449	11	equal	equal	ADJ
taxlaw-2843	449	12	to	to	ADP
taxlaw-2843	449	13	the	the	DET
taxlaw-2843	449	14	cost	cost	NOUN
taxlaw-2843	449	15	of	of	ADP
taxlaw-2843	449	16	certain	certain	ADJ
taxlaw-2843	449	17	services	service	NOUN
taxlaw-2843	449	18	.	.	PUNCT
taxlaw-2843	450	1	additionally	additionally	ADV
taxlaw-2843	450	2	,	,	PUNCT
taxlaw-2843	450	3	the	the	DET
taxlaw-2843	450	4	services	service	NOUN
taxlaw-2843	450	5	that	that	PRON
taxlaw-2843	450	6	are	be	AUX
taxlaw-2843	450	7	eligible	eligible	ADJ
taxlaw-2843	450	8	to	to	PART
taxlaw-2843	450	9	generate	generate	VERB
taxlaw-2843	450	10	credits	credit	NOUN
taxlaw-2843	450	11	should	should	AUX
taxlaw-2843	450	12	be	be	AUX
taxlaw-2843	450	13	regularly	regularly	ADV
taxlaw-2843	450	14	reassessed	reassess	VERB
taxlaw-2843	450	15	.	.	PUNCT
taxlaw-2843	451	1	this	this	DET
taxlaw-2843	451	2	system	system	NOUN
taxlaw-2843	451	3	is	be	AUX
taxlaw-2843	451	4	similar	similar	ADJ
taxlaw-2843	451	5	to	to	ADP
taxlaw-2843	451	6	the	the	DET
taxlaw-2843	451	7	one	one	NOUN
taxlaw-2843	451	8	proposed	propose	VERB
taxlaw-2843	451	9	at	at	ADP
taxlaw-2843	451	10	the	the	DET
taxlaw-2843	451	11	federal	federal	ADJ
taxlaw-2843	451	12	level	level	NOUN
taxlaw-2843	451	13	by	by	ADP
taxlaw-2843	451	14	professor	professor	PROPN
taxlaw-2843	451	15	nina	nina	PROPN
taxlaw-2843	451	16	j.	j.	PROPN
taxlaw-2843	451	17	crimm	crimm	PROPN
taxlaw-2843	451	18	,	,	PUNCT
taxlaw-2843	451	19	but	but	CCONJ
taxlaw-2843	451	20	distinct	distinct	ADJ
taxlaw-2843	451	21	in	in	ADP
taxlaw-2843	451	22	several	several	ADJ
taxlaw-2843	451	23	important	important	ADJ
taxlaw-2843	451	24	ways.152	ways.152	NOUN
taxlaw-2843	451	25	to	to	ADP
taxlaw-2843	451	26	the	the	DET
taxlaw-2843	451	27	extent	extent	NOUN
taxlaw-2843	451	28	that	that	SCONJ
taxlaw-2843	451	29	the	the	DET
taxlaw-2843	451	30	two	two	NUM
taxlaw-2843	451	31	proposals	proposal	NOUN
taxlaw-2843	451	32	overlap	overlap	NOUN
taxlaw-2843	451	33	,	,	PUNCT
taxlaw-2843	451	34	there	there	PRON
taxlaw-2843	451	35	are	be	VERB
taxlaw-2843	451	36	strong	strong	ADJ
taxlaw-2843	451	37	reasons	reason	NOUN
taxlaw-2843	451	38	to	to	PART
taxlaw-2843	451	39	revisit	revisit	VERB
taxlaw-2843	451	40	and	and	CCONJ
taxlaw-2843	451	41	revise	revise	VERB
taxlaw-2843	451	42	her	her	PRON
taxlaw-2843	451	43	ideas	idea	NOUN
taxlaw-2843	451	44	at	at	ADP
taxlaw-2843	451	45	the	the	DET
taxlaw-2843	451	46	state	state	NOUN
taxlaw-2843	451	47	level	level	NOUN
taxlaw-2843	451	48	because	because	SCONJ
taxlaw-2843	451	49	of	of	ADP
taxlaw-2843	451	50	the	the	DET
taxlaw-2843	451	51	recent	recent	ADJ
taxlaw-2843	451	52	political	political	ADJ
taxlaw-2843	451	53	push	push	NOUN
taxlaw-2843	451	54	towards	towards	ADP
taxlaw-2843	451	55	reform	reform	NOUN
taxlaw-2843	451	56	and	and	CCONJ
taxlaw-2843	451	57	certain	certain	ADJ
taxlaw-2843	451	58	provisions	provision	NOUN
taxlaw-2843	451	59	of	of	ADP
taxlaw-2843	451	60	the	the	DET
taxlaw-2843	451	61	aca	aca	NOUN
taxlaw-2843	451	62	that	that	PRON
taxlaw-2843	451	63	will	will	AUX
taxlaw-2843	451	64	support	support	VERB
taxlaw-2843	451	65	such	such	DET
taxlaw-2843	451	66	a	a	DET
taxlaw-2843	451	67	complex	complex	ADJ
taxlaw-2843	451	68	system	system	NOUN
taxlaw-2843	451	69	.	.	PUNCT
taxlaw-2843	452	1	the	the	DET
taxlaw-2843	452	2	system	system	NOUN
taxlaw-2843	452	3	of	of	ADP
taxlaw-2843	452	4	credits	credit	NOUN
taxlaw-2843	452	5	should	should	AUX
taxlaw-2843	452	6	be	be	AUX
taxlaw-2843	452	7	generally	generally	ADV
taxlaw-2843	452	8	available	available	ADJ
taxlaw-2843	452	9	to	to	ADP
taxlaw-2843	452	10	all	all	DET
taxlaw-2843	452	11	hospitals	hospital	NOUN
taxlaw-2843	452	12	except	except	SCONJ
taxlaw-2843	452	13	those	those	PRON
taxlaw-2843	452	14	that	that	PRON
taxlaw-2843	452	15	would	would	AUX
taxlaw-2843	452	16	continue	continue	VERB
taxlaw-2843	452	17	to	to	PART
taxlaw-2843	452	18	qualify	qualify	VERB
taxlaw-2843	452	19	for	for	ADP
taxlaw-2843	452	20	tax	tax	NOUN
taxlaw-2843	452	21	exemption	exemption	NOUN
taxlaw-2843	452	22	even	even	ADV
taxlaw-2843	452	23	after	after	SCONJ
taxlaw-2843	452	24	the	the	DET
taxlaw-2843	452	25	repeal	repeal	NOUN
taxlaw-2843	452	26	of	of	ADP
taxlaw-2843	452	27	general	general	ADJ
taxlaw-2843	452	28	exemption	exemption	NOUN
taxlaw-2843	452	29	,	,	PUNCT
taxlaw-2843	452	30	like	like	ADP
taxlaw-2843	452	31	many	many	ADJ
taxlaw-2843	452	32	municipal	municipal	ADJ
taxlaw-2843	452	33	,	,	PUNCT
taxlaw-2843	452	34	religious	religious	ADJ
taxlaw-2843	452	35	,	,	PUNCT
taxlaw-2843	452	36	and	and	CCONJ
taxlaw-2843	452	37	university	university	NOUN
taxlaw-2843	452	38	hospitals.153	hospitals.153	VERB
taxlaw-2843	452	39	these	these	DET
taxlaw-2843	452	40	reforms	reform	NOUN
taxlaw-2843	452	41	would	would	AUX
taxlaw-2843	452	42	create	create	VERB
taxlaw-2843	452	43	better	well	ADJ
taxlaw-2843	452	44	incentives	incentive	NOUN
taxlaw-2843	452	45	for	for	ADP
taxlaw-2843	452	46	hospitals	hospital	NOUN
taxlaw-2843	452	47	by	by	ADP
taxlaw-2843	452	48	providing	provide	VERB
taxlaw-2843	452	49	subsidies	subsidy	NOUN
taxlaw-2843	452	50	for	for	ADP
taxlaw-2843	452	51	services	service	NOUN
taxlaw-2843	452	52	with	with	ADP
taxlaw-2843	452	53	substantial	substantial	ADJ
taxlaw-2843	452	54	public	public	ADJ
taxlaw-2843	452	55	benefit	benefit	NOUN
taxlaw-2843	452	56	that	that	PRON
taxlaw-2843	452	57	would	would	AUX
taxlaw-2843	452	58	not	not	PART
taxlaw-2843	452	59	otherwise	otherwise	ADV
taxlaw-2843	452	60	be	be	AUX
taxlaw-2843	452	61	offered	offer	VERB
taxlaw-2843	452	62	and	and	CCONJ
taxlaw-2843	452	63	removing	remove	VERB
taxlaw-2843	452	64	subsidies	subsidy	NOUN
taxlaw-2843	452	65	from	from	ADP
taxlaw-2843	452	66	activities	activity	NOUN
taxlaw-2843	452	67	that	that	PRON
taxlaw-2843	452	68	can	can	AUX
taxlaw-2843	452	69	be	be	AUX
taxlaw-2843	452	70	profitable	profitable	ADJ
taxlaw-2843	452	71	and	and	CCONJ
taxlaw-2843	452	72	thus	thus	ADV
taxlaw-2843	452	73	will	will	AUX
taxlaw-2843	452	74	be	be	AUX
taxlaw-2843	452	75	provided	provide	VERB
taxlaw-2843	452	76	through	through	ADP
taxlaw-2843	452	77	a	a	DET
taxlaw-2843	452	78	free	free	ADJ
taxlaw-2843	452	79	market	market	NOUN
taxlaw-2843	452	80	.	.	PUNCT
taxlaw-2843	453	1	they	they	PRON
taxlaw-2843	453	2	will	will	AUX
taxlaw-2843	453	3	also	also	ADV
taxlaw-2843	453	4	reduce	reduce	VERB
taxlaw-2843	453	5	uncertainty	uncertainty	NOUN
taxlaw-2843	453	6	and	and	CCONJ
taxlaw-2843	453	7	allow	allow	VERB
taxlaw-2843	453	8	hospital	hospital	NOUN
taxlaw-2843	453	9	administrators	administrator	NOUN
taxlaw-2843	453	10	to	to	PART
taxlaw-2843	453	11	more	more	ADV
taxlaw-2843	453	12	effectively	effectively	ADV
taxlaw-2843	453	13	plan	plan	VERB
taxlaw-2843	453	14	their	their	PRON
taxlaw-2843	453	15	operations	operation	NOUN
taxlaw-2843	453	16	.	.	PUNCT
taxlaw-2843	454	1	1	1	X
taxlaw-2843	454	2	.	.	X
taxlaw-2843	454	3	identifying	identify	VERB
taxlaw-2843	454	4	services	service	NOUN
taxlaw-2843	454	5	that	that	PRON
taxlaw-2843	454	6	generate	generate	VERB
taxlaw-2843	454	7	credits	credit	NOUN
taxlaw-2843	454	8	one	one	NUM
taxlaw-2843	454	9	fundamental	fundamental	ADJ
taxlaw-2843	454	10	problem	problem	NOUN
taxlaw-2843	454	11	with	with	ADP
taxlaw-2843	454	12	the	the	DET
taxlaw-2843	454	13	all	all	ADV
taxlaw-2843	454	14	-	-	PUNCT
taxlaw-2843	454	15	or	or	CCONJ
taxlaw-2843	454	16	-	-	PUNCT
taxlaw-2843	454	17	nothing	nothing	PRON
taxlaw-2843	454	18	exemption	exemption	NOUN
taxlaw-2843	454	19	standards	standard	NOUN
taxlaw-2843	454	20	currently	currently	ADV
taxlaw-2843	454	21	in	in	ADP
taxlaw-2843	454	22	force	force	NOUN
taxlaw-2843	454	23	in	in	ADP
taxlaw-2843	454	24	every	every	DET
taxlaw-2843	454	25	state	state	NOUN
taxlaw-2843	454	26	is	be	AUX
taxlaw-2843	454	27	that	that	SCONJ
taxlaw-2843	454	28	they	they	PRON
taxlaw-2843	454	29	lack	lack	VERB
taxlaw-2843	454	30	the	the	DET
taxlaw-2843	454	31	nuance	nuance	NOUN
taxlaw-2843	454	32	required	require	VERB
taxlaw-2843	454	33	to	to	PART
taxlaw-2843	454	34	create	create	VERB
taxlaw-2843	454	35	socially	socially	ADV
taxlaw-2843	454	36	optimal	optimal	ADJ
taxlaw-2843	454	37	incentives	incentive	NOUN
taxlaw-2843	454	38	for	for	ADP
taxlaw-2843	454	39	the	the	DET
taxlaw-2843	454	40	sophisticated	sophisticated	ADJ
taxlaw-2843	454	41	institutions	institution	NOUN
taxlaw-2843	454	42	that	that	PRON
taxlaw-2843	454	43	hospitals	hospital	NOUN
taxlaw-2843	454	44	have	have	AUX
taxlaw-2843	454	45	become	become	VERB
taxlaw-2843	454	46	.	.	PUNCT
taxlaw-2843	455	1	indeed	indeed	ADV
taxlaw-2843	455	2	,	,	PUNCT
taxlaw-2843	455	3	hospitals	hospital	NOUN
taxlaw-2843	455	4	are	be	AUX
taxlaw-2843	455	5	given	give	VERB
taxlaw-2843	455	6	a	a	DET
taxlaw-2843	455	7	reason	reason	NOUN
taxlaw-2843	455	8	to	to	PART
taxlaw-2843	455	9	perform	perform	VERB
taxlaw-2843	455	10	certain	certain	ADJ
taxlaw-2843	455	11	activities	activity	NOUN
taxlaw-2843	455	12	,	,	PUNCT
taxlaw-2843	455	13	like	like	ADP
taxlaw-2843	455	14	provide	provide	VERB
taxlaw-2843	455	15	emergency	emergency	NOUN
taxlaw-2843	455	16	room	room	NOUN
taxlaw-2843	455	17	services	service	NOUN
taxlaw-2843	455	18	and	and	CCONJ
taxlaw-2843	455	19	charity	charity	NOUN
taxlaw-2843	455	20	care	care	NOUN
taxlaw-2843	455	21	,	,	PUNCT
taxlaw-2843	455	22	but	but	CCONJ
taxlaw-2843	455	23	only	only	ADV
taxlaw-2843	455	24	to	to	ADP
taxlaw-2843	455	25	a	a	DET
taxlaw-2843	455	26	degree	degree	NOUN
taxlaw-2843	455	27	necessary	necessary	ADJ
taxlaw-2843	455	28	to	to	PART
taxlaw-2843	455	29	obtain	obtain	VERB
taxlaw-2843	455	30	exemption	exemption	NOUN
taxlaw-2843	455	31	.	.	PUNCT
taxlaw-2843	456	1	and	and	CCONJ
taxlaw-2843	456	2	when	when	SCONJ
taxlaw-2843	456	3	other	other	ADJ
taxlaw-2843	456	4	activities	activity	NOUN
taxlaw-2843	456	5	are	be	AUX
taxlaw-2843	456	6	important	important	ADJ
taxlaw-2843	456	7	for	for	ADP
taxlaw-2843	456	8	the	the	DET
taxlaw-2843	456	9	promotion	promotion	NOUN
taxlaw-2843	456	10	of	of	ADP
taxlaw-2843	456	11	health	health	NOUN
taxlaw-2843	456	12	but	but	CCONJ
taxlaw-2843	456	13	unprofitable	unprofitable	ADJ
taxlaw-2843	456	14	and	and	CCONJ
taxlaw-2843	456	15	excluded	exclude	VERB
taxlaw-2843	456	16	from	from	ADP
taxlaw-2843	456	17	152	152	NUM
taxlaw-2843	456	18	crimm	crimm	NOUN
taxlaw-2843	456	19	,	,	PUNCT
taxlaw-2843	456	20	supra	supra	PROPN
taxlaw-2843	456	21	note	note	NOUN
taxlaw-2843	456	22	12	12	NUM
taxlaw-2843	456	23	at	at	ADP
taxlaw-2843	456	24	101	101	NUM
taxlaw-2843	456	25	-	-	SYM
taxlaw-2843	456	26	10	10	NUM
taxlaw-2843	456	27	.	.	PUNCT
taxlaw-2843	457	1	crimm	crimm	NOUN
taxlaw-2843	457	2	proposes	propose	VERB
taxlaw-2843	457	3	replacing	replace	VERB
taxlaw-2843	457	4	federal	federal	ADJ
taxlaw-2843	457	5	tax	tax	NOUN
taxlaw-2843	457	6	exemption	exemption	NOUN
taxlaw-2843	457	7	for	for	ADP
taxlaw-2843	457	8	hospitals	hospital	NOUN
taxlaw-2843	457	9	with	with	ADP
taxlaw-2843	457	10	deductions	deduction	NOUN
taxlaw-2843	457	11	or	or	CCONJ
taxlaw-2843	457	12	credits	credit	NOUN
taxlaw-2843	457	13	that	that	PRON
taxlaw-2843	457	14	offset	offset	VERB
taxlaw-2843	457	15	the	the	DET
taxlaw-2843	457	16	costs	cost	NOUN
taxlaw-2843	457	17	of	of	ADP
taxlaw-2843	457	18	activities	activity	NOUN
taxlaw-2843	457	19	deemed	deem	VERB
taxlaw-2843	457	20	to	to	PART
taxlaw-2843	457	21	be	be	AUX
taxlaw-2843	457	22	charitable	charitable	ADJ
taxlaw-2843	457	23	by	by	ADP
taxlaw-2843	457	24	a	a	DET
taxlaw-2843	457	25	series	series	NOUN
taxlaw-2843	457	26	of	of	ADP
taxlaw-2843	457	27	regional	regional	ADJ
taxlaw-2843	457	28	expert	expert	ADJ
taxlaw-2843	457	29	panels	panel	NOUN
taxlaw-2843	457	30	and	and	CCONJ
taxlaw-2843	457	31	scaled	scale	VERB
taxlaw-2843	457	32	according	accord	VERB
taxlaw-2843	457	33	to	to	ADP
taxlaw-2843	457	34	broad	broad	ADJ
taxlaw-2843	457	35	federal	federal	ADJ
taxlaw-2843	457	36	guidelines	guideline	NOUN
taxlaw-2843	457	37	.	.	PUNCT
taxlaw-2843	458	1	while	while	SCONJ
taxlaw-2843	458	2	similar	similar	ADJ
taxlaw-2843	458	3	to	to	ADP
taxlaw-2843	458	4	the	the	DET
taxlaw-2843	458	5	proposal	proposal	NOUN
taxlaw-2843	458	6	in	in	ADP
taxlaw-2843	458	7	this	this	DET
taxlaw-2843	458	8	note	note	NOUN
taxlaw-2843	458	9	,	,	PUNCT
taxlaw-2843	458	10	crimm	crimm	NOUN
taxlaw-2843	458	11	envisions	envision	VERB
taxlaw-2843	458	12	a	a	DET
taxlaw-2843	458	13	system	system	NOUN
taxlaw-2843	458	14	in	in	ADP
taxlaw-2843	458	15	which	which	PRON
taxlaw-2843	458	16	a	a	DET
taxlaw-2843	458	17	web	web	NOUN
taxlaw-2843	458	18	of	of	ADP
taxlaw-2843	458	19	federal	federal	ADJ
taxlaw-2843	458	20	guidelines	guideline	NOUN
taxlaw-2843	458	21	creates	create	VERB
taxlaw-2843	458	22	a	a	DET
taxlaw-2843	458	23	general	general	ADJ
taxlaw-2843	458	24	framework	framework	NOUN
taxlaw-2843	458	25	for	for	ADP
taxlaw-2843	458	26	tax	tax	NOUN
taxlaw-2843	458	27	exemption	exemption	NOUN
taxlaw-2843	458	28	within	within	ADP
taxlaw-2843	458	29	which	which	PRON
taxlaw-2843	458	30	regional	regional	ADJ
taxlaw-2843	458	31	panels	panel	NOUN
taxlaw-2843	458	32	have	have	VERB
taxlaw-2843	458	33	a	a	DET
taxlaw-2843	458	34	great	great	ADJ
taxlaw-2843	458	35	deal	deal	NOUN
taxlaw-2843	458	36	of	of	ADP
taxlaw-2843	458	37	discretion	discretion	NOUN
taxlaw-2843	458	38	.	.	PUNCT
taxlaw-2843	459	1	this	this	DET
taxlaw-2843	459	2	proposal	proposal	NOUN
taxlaw-2843	459	3	,	,	PUNCT
taxlaw-2843	459	4	by	by	ADP
taxlaw-2843	459	5	contrast	contrast	NOUN
taxlaw-2843	459	6	,	,	PUNCT
taxlaw-2843	459	7	advocates	advocate	VERB
taxlaw-2843	459	8	more	more	ADV
taxlaw-2843	459	9	bright	bright	ADJ
taxlaw-2843	459	10	-	-	PUNCT
taxlaw-2843	459	11	line	line	NOUN
taxlaw-2843	459	12	rules	rule	NOUN
taxlaw-2843	459	13	and	and	CCONJ
taxlaw-2843	459	14	grants	grant	VERB
taxlaw-2843	459	15	more	more	ADJ
taxlaw-2843	459	16	responsibility	responsibility	NOUN
taxlaw-2843	459	17	and	and	CCONJ
taxlaw-2843	459	18	discretion	discretion	NOUN
taxlaw-2843	459	19	to	to	ADP
taxlaw-2843	459	20	the	the	DET
taxlaw-2843	459	21	healthcare	healthcare	NOUN
taxlaw-2843	459	22	providers	provider	NOUN
taxlaw-2843	459	23	themselves	themselves	PRON
taxlaw-2843	459	24	.	.	PUNCT
taxlaw-2843	460	1	153	153	NUM
taxlaw-2843	460	2	it	it	PRON
taxlaw-2843	460	3	is	be	AUX
taxlaw-2843	460	4	not	not	PART
taxlaw-2843	460	5	a	a	DET
taxlaw-2843	460	6	foregone	foregone	NOUN
taxlaw-2843	460	7	conclusion	conclusion	NOUN
taxlaw-2843	460	8	that	that	SCONJ
taxlaw-2843	460	9	all	all	DET
taxlaw-2843	460	10	such	such	ADJ
taxlaw-2843	460	11	hospitals	hospital	NOUN
taxlaw-2843	460	12	will	will	AUX
taxlaw-2843	460	13	retain	retain	VERB
taxlaw-2843	460	14	their	their	PRON
taxlaw-2843	460	15	exemptions	exemption	NOUN
taxlaw-2843	460	16	if	if	SCONJ
taxlaw-2843	460	17	the	the	DET
taxlaw-2843	460	18	rules	rule	NOUN
taxlaw-2843	460	19	that	that	PRON
taxlaw-2843	460	20	currently	currently	ADV
taxlaw-2843	460	21	grant	grant	VERB
taxlaw-2843	460	22	property	property	NOUN
taxlaw-2843	460	23	tax	tax	NOUN
taxlaw-2843	460	24	exemptions	exemption	NOUN
taxlaw-2843	460	25	to	to	ADP
taxlaw-2843	460	26	hospitals	hospital	NOUN
taxlaw-2843	460	27	are	be	AUX
taxlaw-2843	460	28	removed	remove	VERB
taxlaw-2843	460	29	,	,	PUNCT
taxlaw-2843	460	30	but	but	CCONJ
taxlaw-2843	460	31	it	it	PRON
taxlaw-2843	460	32	is	be	AUX
taxlaw-2843	460	33	likely	likely	ADJ
taxlaw-2843	460	34	that	that	SCONJ
taxlaw-2843	460	35	at	at	ADV
taxlaw-2843	460	36	least	least	ADJ
taxlaw-2843	460	37	some	some	PRON
taxlaw-2843	460	38	will	will	NOUN
taxlaw-2843	460	39	,	,	PUNCT
taxlaw-2843	460	40	and	and	CCONJ
taxlaw-2843	460	41	a	a	DET
taxlaw-2843	460	42	system	system	NOUN
taxlaw-2843	460	43	of	of	ADP
taxlaw-2843	460	44	credits	credit	NOUN
taxlaw-2843	460	45	should	should	AUX
taxlaw-2843	460	46	not	not	PART
taxlaw-2843	460	47	extend	extend	VERB
taxlaw-2843	460	48	to	to	ADP
taxlaw-2843	460	49	hospitals	hospital	NOUN
taxlaw-2843	460	50	that	that	PRON
taxlaw-2843	460	51	do	do	AUX
taxlaw-2843	460	52	retain	retain	VERB
taxlaw-2843	460	53	full	full	ADJ
taxlaw-2843	460	54	exemption	exemption	NOUN
taxlaw-2843	460	55	.	.	PUNCT
taxlaw-2843	461	1	2017	2017	NUM
taxlaw-2843	461	2	]	]	PUNCT
taxlaw-2843	461	3	property	property	NOUN
taxlaw-2843	461	4	tax	tax	NOUN
taxlaw-2843	461	5	exemptions	exemption	NOUN
taxlaw-2843	461	6	for	for	ADP
taxlaw-2843	461	7	hospitals	hospital	NOUN
taxlaw-2843	461	8	133	133	NUM
taxlaw-2843	461	9	the	the	DET
taxlaw-2843	461	10	schedule	schedule	NOUN
taxlaw-2843	461	11	of	of	ADP
taxlaw-2843	461	12	services	service	NOUN
taxlaw-2843	461	13	that	that	PRON
taxlaw-2843	461	14	can	can	AUX
taxlaw-2843	461	15	contribute	contribute	VERB
taxlaw-2843	461	16	to	to	ADP
taxlaw-2843	461	17	tax	tax	NOUN
taxlaw-2843	461	18	-	-	PUNCT
taxlaw-2843	461	19	exempt	exempt	ADJ
taxlaw-2843	461	20	status	status	NOUN
taxlaw-2843	461	21	,	,	PUNCT
taxlaw-2843	461	22	hospitals	hospital	NOUN
taxlaw-2843	461	23	gain	gain	VERB
taxlaw-2843	461	24	no	no	DET
taxlaw-2843	461	25	financial	financial	ADJ
taxlaw-2843	461	26	advantage	advantage	NOUN
taxlaw-2843	461	27	by	by	ADP
taxlaw-2843	461	28	expanding	expand	VERB
taxlaw-2843	461	29	access	access	NOUN
taxlaw-2843	461	30	or	or	CCONJ
taxlaw-2843	461	31	quality	quality	NOUN
taxlaw-2843	461	32	of	of	ADP
taxlaw-2843	461	33	care	care	NOUN
taxlaw-2843	461	34	for	for	ADP
taxlaw-2843	461	35	their	their	PRON
taxlaw-2843	461	36	patients	patient	NOUN
taxlaw-2843	461	37	.	.	PUNCT
taxlaw-2843	462	1	to	to	PART
taxlaw-2843	462	2	realign	realign	VERB
taxlaw-2843	462	3	these	these	DET
taxlaw-2843	462	4	incentives	incentive	NOUN
taxlaw-2843	462	5	,	,	PUNCT
taxlaw-2843	462	6	hospitals	hospital	NOUN
taxlaw-2843	462	7	should	should	AUX
taxlaw-2843	462	8	be	be	AUX
taxlaw-2843	462	9	granted	grant	VERB
taxlaw-2843	462	10	credits	credit	NOUN
taxlaw-2843	462	11	on	on	ADP
taxlaw-2843	462	12	a	a	DET
taxlaw-2843	462	13	hospital	hospital	NOUN
taxlaw-2843	462	14	-	-	PUNCT
taxlaw-2843	462	15	byhospital	byhospital	NOUN
taxlaw-2843	462	16	basis	basis	NOUN
taxlaw-2843	462	17	for	for	ADP
taxlaw-2843	462	18	performing	perform	VERB
taxlaw-2843	462	19	activities	activity	NOUN
taxlaw-2843	462	20	that	that	PRON
taxlaw-2843	462	21	meet	meet	VERB
taxlaw-2843	462	22	a	a	DET
taxlaw-2843	462	23	few	few	ADJ
taxlaw-2843	462	24	general	general	ADJ
taxlaw-2843	462	25	criteria	criterion	NOUN
taxlaw-2843	462	26	of	of	ADP
taxlaw-2843	462	27	public	public	ADJ
taxlaw-2843	462	28	benefit	benefit	NOUN
taxlaw-2843	462	29	.	.	PUNCT
taxlaw-2843	463	1	the	the	DET
taxlaw-2843	463	2	activities	activity	NOUN
taxlaw-2843	463	3	should	should	AUX
taxlaw-2843	463	4	be	be	AUX
taxlaw-2843	463	5	1	1	NUM
taxlaw-2843	463	6	)	)	PUNCT
taxlaw-2843	463	7	needed	need	VERB
taxlaw-2843	463	8	by	by	ADP
taxlaw-2843	463	9	the	the	DET
taxlaw-2843	463	10	community	community	NOUN
taxlaw-2843	463	11	,	,	PUNCT
taxlaw-2843	463	12	2	2	NUM
taxlaw-2843	463	13	)	)	PUNCT
taxlaw-2843	463	14	unprofitable	unprofitable	ADJ
taxlaw-2843	463	15	for	for	ADP
taxlaw-2843	463	16	any	any	DET
taxlaw-2843	463	17	hospital	hospital	NOUN
taxlaw-2843	463	18	in	in	ADP
taxlaw-2843	463	19	the	the	DET
taxlaw-2843	463	20	region	region	NOUN
taxlaw-2843	463	21	,	,	PUNCT
taxlaw-2843	463	22	and	and	CCONJ
taxlaw-2843	463	23	3	3	X
taxlaw-2843	463	24	)	)	PUNCT
taxlaw-2843	463	25	unavailable	unavailable	ADJ
taxlaw-2843	463	26	through	through	ADP
taxlaw-2843	463	27	other	other	ADJ
taxlaw-2843	463	28	means	mean	NOUN
taxlaw-2843	463	29	.	.	PUNCT
taxlaw-2843	464	1	these	these	DET
taxlaw-2843	464	2	criteria	criterion	NOUN
taxlaw-2843	464	3	ensure	ensure	VERB
taxlaw-2843	464	4	that	that	SCONJ
taxlaw-2843	464	5	credits	credit	NOUN
taxlaw-2843	464	6	are	be	AUX
taxlaw-2843	464	7	only	only	ADV
taxlaw-2843	464	8	awarded	award	VERB
taxlaw-2843	464	9	for	for	ADP
taxlaw-2843	464	10	services	service	NOUN
taxlaw-2843	464	11	that	that	PRON
taxlaw-2843	464	12	are	be	AUX
taxlaw-2843	464	13	medically	medically	ADV
taxlaw-2843	464	14	important	important	ADJ
taxlaw-2843	464	15	and	and	CCONJ
taxlaw-2843	464	16	can	can	AUX
taxlaw-2843	464	17	not	not	PART
taxlaw-2843	464	18	be	be	AUX
taxlaw-2843	464	19	provided	provide	VERB
taxlaw-2843	464	20	through	through	ADP
taxlaw-2843	464	21	a	a	DET
taxlaw-2843	464	22	competitive	competitive	ADJ
taxlaw-2843	464	23	market	market	NOUN
taxlaw-2843	464	24	.	.	PUNCT
taxlaw-2843	465	1	in	in	ADP
taxlaw-2843	465	2	transitioning	transition	VERB
taxlaw-2843	465	3	to	to	ADP
taxlaw-2843	465	4	a	a	DET
taxlaw-2843	465	5	credit	credit	NOUN
taxlaw-2843	465	6	system	system	NOUN
taxlaw-2843	465	7	,	,	PUNCT
taxlaw-2843	465	8	states	state	NOUN
taxlaw-2843	465	9	do	do	AUX
taxlaw-2843	465	10	not	not	PART
taxlaw-2843	465	11	necessarily	necessarily	ADV
taxlaw-2843	465	12	need	need	VERB
taxlaw-2843	465	13	to	to	PART
taxlaw-2843	465	14	abandon	abandon	VERB
taxlaw-2843	465	15	all	all	DET
taxlaw-2843	465	16	gateway	gateway	NOUN
taxlaw-2843	465	17	requirements	requirement	NOUN
taxlaw-2843	465	18	for	for	ADP
taxlaw-2843	465	19	hospitals	hospital	NOUN
taxlaw-2843	465	20	to	to	PART
taxlaw-2843	465	21	gain	gain	VERB
taxlaw-2843	465	22	tax	tax	NOUN
taxlaw-2843	465	23	-	-	PUNCT
taxlaw-2843	465	24	exempt	exempt	ADJ
taxlaw-2843	465	25	status	status	NOUN
taxlaw-2843	465	26	.	.	PUNCT
taxlaw-2843	466	1	they	they	PRON
taxlaw-2843	466	2	could	could	AUX
taxlaw-2843	466	3	preserve	preserve	VERB
taxlaw-2843	466	4	the	the	DET
taxlaw-2843	466	5	mandatory	mandatory	ADJ
taxlaw-2843	466	6	nature	nature	NOUN
taxlaw-2843	466	7	of	of	ADP
taxlaw-2843	466	8	certain	certain	ADJ
taxlaw-2843	466	9	services	service	NOUN
taxlaw-2843	466	10	by	by	ADP
taxlaw-2843	466	11	treating	treat	VERB
taxlaw-2843	466	12	them	they	PRON
taxlaw-2843	466	13	as	as	ADP
taxlaw-2843	466	14	preconditions	precondition	NOUN
taxlaw-2843	466	15	for	for	ADP
taxlaw-2843	466	16	the	the	DET
taxlaw-2843	466	17	receipt	receipt	NOUN
taxlaw-2843	466	18	of	of	ADP
taxlaw-2843	466	19	tax	tax	NOUN
taxlaw-2843	466	20	credits	credit	NOUN
taxlaw-2843	466	21	.	.	PUNCT
taxlaw-2843	467	1	these	these	DET
taxlaw-2843	467	2	elements	element	NOUN
taxlaw-2843	467	3	would	would	AUX
taxlaw-2843	467	4	need	need	VERB
taxlaw-2843	467	5	to	to	PART
taxlaw-2843	467	6	be	be	AUX
taxlaw-2843	467	7	concrete	concrete	ADJ
taxlaw-2843	467	8	and	and	CCONJ
taxlaw-2843	467	9	essential	essential	ADJ
taxlaw-2843	467	10	for	for	ADP
taxlaw-2843	467	11	a	a	DET
taxlaw-2843	467	12	charitable	charitable	ADJ
taxlaw-2843	467	13	hospital	hospital	NOUN
taxlaw-2843	467	14	.	.	PUNCT
taxlaw-2843	468	1	for	for	ADP
taxlaw-2843	468	2	example	example	NOUN
taxlaw-2843	468	3	,	,	PUNCT
taxlaw-2843	468	4	states	state	NOUN
taxlaw-2843	468	5	could	could	AUX
taxlaw-2843	468	6	require	require	VERB
taxlaw-2843	468	7	all	all	DET
taxlaw-2843	468	8	hospitals	hospital	NOUN
taxlaw-2843	468	9	that	that	PRON
taxlaw-2843	468	10	want	want	VERB
taxlaw-2843	468	11	to	to	PART
taxlaw-2843	468	12	claim	claim	VERB
taxlaw-2843	468	13	these	these	DET
taxlaw-2843	468	14	tax	tax	NOUN
taxlaw-2843	468	15	credits	credit	NOUN
taxlaw-2843	468	16	to	to	PART
taxlaw-2843	468	17	be	be	AUX
taxlaw-2843	468	18	licensed	license	VERB
taxlaw-2843	468	19	in	in	ADP
taxlaw-2843	468	20	the	the	DET
taxlaw-2843	468	21	state	state	NOUN
taxlaw-2843	468	22	or	or	CCONJ
taxlaw-2843	468	23	to	to	PART
taxlaw-2843	468	24	participate	participate	VERB
taxlaw-2843	468	25	in	in	ADP
taxlaw-2843	468	26	the	the	DET
taxlaw-2843	468	27	medicare	medicare	PROPN
taxlaw-2843	468	28	and	and	CCONJ
taxlaw-2843	468	29	medicaid	medicaid	PROPN
taxlaw-2843	468	30	programs	program	NOUN
taxlaw-2843	468	31	.	.	PUNCT
taxlaw-2843	469	1	while	while	SCONJ
taxlaw-2843	469	2	precondition	precondition	NOUN
taxlaw-2843	469	3	status	status	NOUN
taxlaw-2843	469	4	will	will	AUX
taxlaw-2843	469	5	give	give	VERB
taxlaw-2843	469	6	hospitals	hospital	NOUN
taxlaw-2843	469	7	a	a	DET
taxlaw-2843	469	8	very	very	ADV
taxlaw-2843	469	9	strong	strong	ADJ
taxlaw-2843	469	10	incentive	incentive	NOUN
taxlaw-2843	469	11	to	to	PART
taxlaw-2843	469	12	perform	perform	VERB
taxlaw-2843	469	13	a	a	DET
taxlaw-2843	469	14	particular	particular	ADJ
taxlaw-2843	469	15	function	function	NOUN
taxlaw-2843	469	16	,	,	PUNCT
taxlaw-2843	469	17	the	the	DET
taxlaw-2843	469	18	drawback	drawback	NOUN
taxlaw-2843	469	19	is	be	AUX
taxlaw-2843	469	20	that	that	SCONJ
taxlaw-2843	469	21	every	every	DET
taxlaw-2843	469	22	item	item	NOUN
taxlaw-2843	469	23	treated	treat	VERB
taxlaw-2843	469	24	as	as	ADP
taxlaw-2843	469	25	such	such	ADJ
taxlaw-2843	469	26	would	would	AUX
taxlaw-2843	469	27	complicate	complicate	VERB
taxlaw-2843	469	28	hospital	hospital	NOUN
taxlaw-2843	469	29	administration	administration	NOUN
taxlaw-2843	469	30	and	and	CCONJ
taxlaw-2843	469	31	would	would	AUX
taxlaw-2843	469	32	create	create	VERB
taxlaw-2843	469	33	the	the	DET
taxlaw-2843	469	34	risk	risk	NOUN
taxlaw-2843	469	35	that	that	SCONJ
taxlaw-2843	469	36	some	some	DET
taxlaw-2843	469	37	hospitals	hospital	NOUN
taxlaw-2843	469	38	will	will	AUX
taxlaw-2843	469	39	be	be	AUX
taxlaw-2843	469	40	cut	cut	VERB
taxlaw-2843	469	41	off	off	ADP
taxlaw-2843	469	42	from	from	ADP
taxlaw-2843	469	43	all	all	PRON
taxlaw-2843	469	44	of	of	ADP
taxlaw-2843	469	45	the	the	DET
taxlaw-2843	469	46	benefits	benefit	NOUN
taxlaw-2843	469	47	and	and	CCONJ
taxlaw-2843	469	48	positive	positive	ADJ
taxlaw-2843	469	49	incentives	incentive	NOUN
taxlaw-2843	469	50	that	that	PRON
taxlaw-2843	469	51	would	would	AUX
taxlaw-2843	469	52	come	come	VERB
taxlaw-2843	469	53	with	with	ADP
taxlaw-2843	469	54	access	access	NOUN
taxlaw-2843	469	55	to	to	ADP
taxlaw-2843	469	56	the	the	DET
taxlaw-2843	469	57	credits	credit	NOUN
taxlaw-2843	469	58	.	.	PUNCT
taxlaw-2843	470	1	therefore	therefore	ADV
taxlaw-2843	470	2	,	,	PUNCT
taxlaw-2843	470	3	while	while	SCONJ
taxlaw-2843	470	4	states	state	NOUN
taxlaw-2843	470	5	may	may	AUX
taxlaw-2843	470	6	decide	decide	VERB
taxlaw-2843	470	7	to	to	PART
taxlaw-2843	470	8	require	require	VERB
taxlaw-2843	470	9	some	some	DET
taxlaw-2843	470	10	preconditions	precondition	NOUN
taxlaw-2843	470	11	,	,	PUNCT
taxlaw-2843	470	12	it	it	PRON
taxlaw-2843	470	13	is	be	AUX
taxlaw-2843	470	14	not	not	PART
taxlaw-2843	470	15	clear	clear	ADJ
taxlaw-2843	470	16	that	that	SCONJ
taxlaw-2843	470	17	any	any	PRON
taxlaw-2843	470	18	are	be	AUX
taxlaw-2843	470	19	essential	essential	ADJ
taxlaw-2843	470	20	.	.	PUNCT
taxlaw-2843	471	1	154	154	NUM
taxlaw-2843	471	2	in	in	ADP
taxlaw-2843	471	3	addition	addition	NOUN
taxlaw-2843	471	4	,	,	PUNCT
taxlaw-2843	471	5	states	state	NOUN
taxlaw-2843	471	6	can	can	AUX
taxlaw-2843	471	7	adopt	adopt	VERB
taxlaw-2843	471	8	a	a	DET
taxlaw-2843	471	9	softer	soft	ADJ
taxlaw-2843	471	10	approach	approach	NOUN
taxlaw-2843	471	11	than	than	ADP
taxlaw-2843	471	12	pure	pure	ADJ
taxlaw-2843	471	13	preconditions	precondition	NOUN
taxlaw-2843	471	14	.	.	PUNCT
taxlaw-2843	472	1	for	for	ADP
taxlaw-2843	472	2	example	example	NOUN
taxlaw-2843	472	3	,	,	PUNCT
taxlaw-2843	472	4	a	a	DET
taxlaw-2843	472	5	state	state	NOUN
taxlaw-2843	472	6	could	could	AUX
taxlaw-2843	472	7	allow	allow	VERB
taxlaw-2843	472	8	hospitals	hospital	NOUN
taxlaw-2843	472	9	that	that	PRON
taxlaw-2843	472	10	do	do	AUX
taxlaw-2843	472	11	not	not	PART
taxlaw-2843	472	12	accept	accept	VERB
taxlaw-2843	472	13	medicare	medicare	PROPN
taxlaw-2843	472	14	and	and	CCONJ
taxlaw-2843	472	15	medicaid	medicaid	PROPN
taxlaw-2843	472	16	patients	patient	NOUN
taxlaw-2843	472	17	to	to	PART
taxlaw-2843	472	18	receive	receive	VERB
taxlaw-2843	472	19	credits	credit	NOUN
taxlaw-2843	472	20	for	for	ADP
taxlaw-2843	472	21	charity	charity	NOUN
taxlaw-2843	472	22	care	care	NOUN
taxlaw-2843	472	23	,	,	PUNCT
taxlaw-2843	472	24	but	but	CCONJ
taxlaw-2843	472	25	calculate	calculate	VERB
taxlaw-2843	472	26	them	they	PRON
taxlaw-2843	472	27	based	base	VERB
taxlaw-2843	472	28	on	on	ADP
taxlaw-2843	472	29	a	a	DET
taxlaw-2843	472	30	lower	low	ADJ
taxlaw-2843	472	31	percentage	percentage	NOUN
taxlaw-2843	472	32	of	of	ADP
taxlaw-2843	472	33	net	net	ADJ
taxlaw-2843	472	34	costs	cost	NOUN
taxlaw-2843	472	35	than	than	ADP
taxlaw-2843	472	36	the	the	DET
taxlaw-2843	472	37	credits	credit	NOUN
taxlaw-2843	472	38	extended	extend	VERB
taxlaw-2843	472	39	to	to	ADP
taxlaw-2843	472	40	hospitals	hospital	NOUN
taxlaw-2843	472	41	that	that	PRON
taxlaw-2843	472	42	do	do	AUX
taxlaw-2843	472	43	participate	participate	VERB
taxlaw-2843	472	44	in	in	ADP
taxlaw-2843	472	45	those	those	DET
taxlaw-2843	472	46	programs	program	NOUN
taxlaw-2843	472	47	.	.	PUNCT
taxlaw-2843	473	1	once	once	SCONJ
taxlaw-2843	473	2	hospitals	hospital	NOUN
taxlaw-2843	473	3	meet	meet	VERB
taxlaw-2843	473	4	the	the	DET
taxlaw-2843	473	5	conditions	condition	NOUN
taxlaw-2843	473	6	necessary	necessary	ADJ
taxlaw-2843	473	7	to	to	PART
taxlaw-2843	473	8	receive	receive	VERB
taxlaw-2843	473	9	tax	tax	NOUN
taxlaw-2843	473	10	credits	credit	NOUN
taxlaw-2843	473	11	,	,	PUNCT
taxlaw-2843	473	12	the	the	DET
taxlaw-2843	473	13	state	state	NOUN
taxlaw-2843	473	14	should	should	AUX
taxlaw-2843	473	15	determine	determine	VERB
taxlaw-2843	473	16	which	which	DET
taxlaw-2843	473	17	services	service	NOUN
taxlaw-2843	473	18	should	should	AUX
taxlaw-2843	473	19	be	be	AUX
taxlaw-2843	473	20	eligible	eligible	ADJ
taxlaw-2843	473	21	to	to	PART
taxlaw-2843	473	22	generate	generate	VERB
taxlaw-2843	473	23	credits	credit	NOUN
taxlaw-2843	473	24	.	.	PUNCT
taxlaw-2843	474	1	states	state	NOUN
taxlaw-2843	474	2	should	should	AUX
taxlaw-2843	474	3	attempt	attempt	VERB
taxlaw-2843	474	4	to	to	PART
taxlaw-2843	474	5	designate	designate	VERB
taxlaw-2843	474	6	a	a	DET
taxlaw-2843	474	7	wide	wide	ADJ
taxlaw-2843	474	8	range	range	NOUN
taxlaw-2843	474	9	of	of	ADP
taxlaw-2843	474	10	services	service	NOUN
taxlaw-2843	474	11	,	,	PUNCT
taxlaw-2843	474	12	like	like	ADP
taxlaw-2843	474	13	charity	charity	NOUN
taxlaw-2843	474	14	care	care	NOUN
taxlaw-2843	474	15	and	and	CCONJ
taxlaw-2843	474	16	emergency	emergency	NOUN
taxlaw-2843	474	17	room	room	NOUN
taxlaw-2843	474	18	services	service	NOUN
taxlaw-2843	474	19	,	,	PUNCT
taxlaw-2843	474	20	which	which	PRON
taxlaw-2843	474	21	generate	generate	VERB
taxlaw-2843	474	22	credits	credit	NOUN
taxlaw-2843	474	23	for	for	ADP
taxlaw-2843	474	24	every	every	DET
taxlaw-2843	474	25	hospital	hospital	NOUN
taxlaw-2843	474	26	by	by	ADP
taxlaw-2843	474	27	default	default	NOUN
taxlaw-2843	474	28	.	.	PUNCT
taxlaw-2843	475	1	they	they	PRON
taxlaw-2843	475	2	should	should	AUX
taxlaw-2843	475	3	also	also	ADV
taxlaw-2843	475	4	attempt	attempt	VERB
taxlaw-2843	475	5	to	to	PART
taxlaw-2843	475	6	create	create	VERB
taxlaw-2843	475	7	some	some	DET
taxlaw-2843	475	8	metric	metric	NOUN
taxlaw-2843	475	9	to	to	PART
taxlaw-2843	475	10	pinpoint	pinpoint	VERB
taxlaw-2843	475	11	hospitals	hospital	NOUN
taxlaw-2843	475	12	and	and	CCONJ
taxlaw-2843	475	13	services	service	NOUN
taxlaw-2843	475	14	that	that	PRON
taxlaw-2843	475	15	should	should	AUX
taxlaw-2843	475	16	be	be	AUX
taxlaw-2843	475	17	presumed	presume	VERB
taxlaw-2843	475	18	credit	credit	NOUN
taxlaw-2843	475	19	eligible	eligible	ADJ
taxlaw-2843	475	20	.	.	PUNCT
taxlaw-2843	476	1	one	one	NUM
taxlaw-2843	476	2	way	way	NOUN
taxlaw-2843	476	3	to	to	PART
taxlaw-2843	476	4	do	do	VERB
taxlaw-2843	476	5	this	this	PRON
taxlaw-2843	476	6	would	would	AUX
taxlaw-2843	476	7	be	be	AUX
taxlaw-2843	476	8	to	to	PART
taxlaw-2843	476	9	adapt	adapt	VERB
taxlaw-2843	476	10	the	the	DET
taxlaw-2843	476	11	formula	formula	NOUN
taxlaw-2843	476	12	currently	currently	ADV
taxlaw-2843	476	13	used	use	VERB
taxlaw-2843	476	14	to	to	PART
taxlaw-2843	476	15	allocate	allocate	VERB
taxlaw-2843	476	16	disproportionate	disproportionate	ADJ
taxlaw-2843	476	17	share	share	NOUN
taxlaw-2843	476	18	payments	payment	NOUN
taxlaw-2843	476	19	under	under	ADP
taxlaw-2843	476	20	the	the	DET
taxlaw-2843	476	21	medicare	medicare	PROPN
taxlaw-2843	476	22	program.155	program.155	ADP
taxlaw-2843	476	23	these	these	DET
taxlaw-2843	476	24	payments	payment	NOUN
taxlaw-2843	476	25	award	award	VERB
taxlaw-2843	476	26	higher	high	ADJ
taxlaw-2843	476	27	reimbursement	reimbursement	NOUN
taxlaw-2843	476	28	rates	rate	NOUN
taxlaw-2843	476	29	to	to	ADP
taxlaw-2843	476	30	hospitals	hospital	NOUN
taxlaw-2843	476	31	that	that	PRON
taxlaw-2843	476	32	treat	treat	VERB
taxlaw-2843	476	33	a	a	DET
taxlaw-2843	476	34	particularly	particularly	ADV
taxlaw-2843	476	35	large	large	ADJ
taxlaw-2843	476	36	number	number	NOUN
taxlaw-2843	476	37	of	of	ADP
taxlaw-2843	476	38	medicare	medicare	PROPN
taxlaw-2843	476	39	and	and	CCONJ
taxlaw-2843	476	40	medicaid	medicaid	PROPN
taxlaw-2843	476	41	patients	patient	NOUN
taxlaw-2843	476	42	.	.	PUNCT
taxlaw-2843	477	1	156	156	NUM
taxlaw-2843	477	2	hospitals	hospital	NOUN
taxlaw-2843	477	3	are	be	AUX
taxlaw-2843	477	4	designated	designate	VERB
taxlaw-2843	477	5	disproportionate	disproportionate	ADJ
taxlaw-2843	477	6	share	share	NOUN
taxlaw-2843	477	7	hospitals	hospital	NOUN
taxlaw-2843	477	8	(	(	PUNCT
taxlaw-2843	477	9	dshs	dshs	PROPN
taxlaw-2843	477	10	)	)	PUNCT
taxlaw-2843	477	11	based	base	VERB
taxlaw-2843	477	12	on	on	ADP
taxlaw-2843	477	13	a	a	DET
taxlaw-2843	477	14	formula	formula	NOUN
taxlaw-2843	477	15	incorporating	incorporate	VERB
taxlaw-2843	477	16	the	the	DET
taxlaw-2843	477	17	total	total	ADJ
taxlaw-2843	477	18	number	number	NOUN
taxlaw-2843	477	19	of	of	ADP
taxlaw-2843	477	20	inpatient	inpatient	NOUN
taxlaw-2843	477	21	days	day	NOUN
taxlaw-2843	477	22	attributable	attributable	ADJ
taxlaw-2843	477	23	to	to	ADP
taxlaw-2843	477	24	medicare	medicare	PROPN
taxlaw-2843	477	25	and	and	CCONJ
taxlaw-2843	477	26	medicaid	medicaid	PROPN
taxlaw-2843	477	27	patients	patient	NOUN
taxlaw-2843	477	28	relative	relative	ADJ
taxlaw-2843	477	29	to	to	ADP
taxlaw-2843	477	30	the	the	DET
taxlaw-2843	477	31	hospital	hospital	NOUN
taxlaw-2843	477	32	’s	’s	PART
taxlaw-2843	477	33	total	total	ADJ
taxlaw-2843	477	34	pool	pool	NOUN
taxlaw-2843	477	35	of	of	ADP
taxlaw-2843	477	36	patients.157	patients.157	PROPN
taxlaw-2843	477	37	similar	similar	ADJ
taxlaw-2843	477	38	criteria	criterion	NOUN
taxlaw-2843	477	39	could	could	AUX
taxlaw-2843	477	40	be	be	AUX
taxlaw-2843	477	41	used	use	VERB
taxlaw-2843	477	42	to	to	PART
taxlaw-2843	477	43	identify	identify	VERB
taxlaw-2843	477	44	specific	specific	ADJ
taxlaw-2843	477	45	services	service	NOUN
taxlaw-2843	477	46	at	at	ADP
taxlaw-2843	477	47	hospitals	hospital	NOUN
taxlaw-2843	477	48	that	that	PRON
taxlaw-2843	477	49	should	should	AUX
taxlaw-2843	477	50	generate	generate	VERB
taxlaw-2843	477	51	credits	credit	NOUN
taxlaw-2843	477	52	per	per	ADP
taxlaw-2843	477	53	se	se	X
taxlaw-2843	477	54	.	.	PUNCT
taxlaw-2843	478	1	for	for	ADP
taxlaw-2843	478	2	example	example	NOUN
taxlaw-2843	478	3	,	,	PUNCT
taxlaw-2843	478	4	a	a	DET
taxlaw-2843	478	5	service	service	NOUN
taxlaw-2843	478	6	that	that	PRON
taxlaw-2843	478	7	consistently	consistently	ADV
taxlaw-2843	478	8	operates	operate	VERB
taxlaw-2843	478	9	at	at	ADP
taxlaw-2843	478	10	a	a	DET
taxlaw-2843	478	11	loss	loss	NOUN
taxlaw-2843	478	12	could	could	AUX
taxlaw-2843	478	13	be	be	AUX
taxlaw-2843	478	14	granted	grant	VERB
taxlaw-2843	478	15	per	per	ADP
taxlaw-2843	478	16	se	se	X
taxlaw-2843	478	17	credit	credit	NOUN
taxlaw-2843	478	18	eligibility	eligibility	NOUN
taxlaw-2843	478	19	if	if	SCONJ
taxlaw-2843	478	20	a	a	DET
taxlaw-2843	478	21	sufficiently	sufficiently	ADV
taxlaw-2843	478	22	high	high	ADJ
taxlaw-2843	478	23	percentage	percentage	NOUN
taxlaw-2843	478	24	of	of	ADP
taxlaw-2843	478	25	the	the	DET
taxlaw-2843	478	26	patients	patient	NOUN
taxlaw-2843	478	27	who	who	PRON
taxlaw-2843	478	28	utilize	utilize	VERB
taxlaw-2843	478	29	it	it	PRON
taxlaw-2843	478	30	are	be	AUX
taxlaw-2843	478	31	uninsured	uninsured	ADJ
taxlaw-2843	478	32	or	or	CCONJ
taxlaw-2843	478	33	covered	cover	VERB
taxlaw-2843	478	34	by	by	ADP
taxlaw-2843	478	35	medicare	medicare	PROPN
taxlaw-2843	478	36	or	or	CCONJ
taxlaw-2843	478	37	medicaid	medicaid	PROPN
taxlaw-2843	478	38	.	.	PUNCT
taxlaw-2843	479	1	distance	distance	NOUN
taxlaw-2843	479	2	-	-	PUNCT
taxlaw-2843	479	3	based	base	VERB
taxlaw-2843	479	4	metrics	metric	NOUN
taxlaw-2843	479	5	could	could	AUX
taxlaw-2843	479	6	also	also	ADV
taxlaw-2843	479	7	be	be	AUX
taxlaw-2843	479	8	employed	employ	VERB
taxlaw-2843	479	9	;	;	PUNCT
taxlaw-2843	479	10	a	a	DET
taxlaw-2843	479	11	state	state	NOUN
taxlaw-2843	479	12	could	could	AUX
taxlaw-2843	479	13	extend	extend	VERB
taxlaw-2843	479	14	credits	credit	NOUN
taxlaw-2843	479	15	to	to	ADP
taxlaw-2843	479	16	important	important	ADJ
taxlaw-2843	479	17	services	service	NOUN
taxlaw-2843	479	18	offered	offer	VERB
taxlaw-2843	479	19	by	by	ADP
taxlaw-2843	479	20	154	154	NUM
taxlaw-2843	479	21	even	even	ADV
taxlaw-2843	479	22	without	without	ADP
taxlaw-2843	479	23	explicit	explicit	ADJ
taxlaw-2843	479	24	preconditions	precondition	NOUN
taxlaw-2843	479	25	,	,	PUNCT
taxlaw-2843	479	26	functionally	functionally	ADV
taxlaw-2843	479	27	,	,	PUNCT
taxlaw-2843	479	28	certain	certain	ADJ
taxlaw-2843	479	29	choices	choice	NOUN
taxlaw-2843	479	30	may	may	AUX
taxlaw-2843	479	31	make	make	VERB
taxlaw-2843	479	32	it	it	PRON
taxlaw-2843	479	33	difficult	difficult	ADJ
taxlaw-2843	479	34	for	for	SCONJ
taxlaw-2843	479	35	hospitals	hospital	NOUN
taxlaw-2843	479	36	to	to	PART
taxlaw-2843	479	37	be	be	AUX
taxlaw-2843	479	38	eligible	eligible	ADJ
taxlaw-2843	479	39	for	for	ADP
taxlaw-2843	479	40	any	any	DET
taxlaw-2843	479	41	credits	credit	NOUN
taxlaw-2843	479	42	.	.	PUNCT
taxlaw-2843	480	1	for	for	ADP
taxlaw-2843	480	2	example	example	NOUN
taxlaw-2843	480	3	,	,	PUNCT
taxlaw-2843	480	4	it	it	PRON
taxlaw-2843	480	5	would	would	AUX
taxlaw-2843	480	6	be	be	AUX
taxlaw-2843	480	7	difficult	difficult	ADJ
taxlaw-2843	480	8	for	for	ADP
taxlaw-2843	480	9	a	a	DET
taxlaw-2843	480	10	hospital	hospital	NOUN
taxlaw-2843	480	11	that	that	PRON
taxlaw-2843	480	12	does	do	AUX
taxlaw-2843	480	13	not	not	PART
taxlaw-2843	480	14	accept	accept	VERB
taxlaw-2843	480	15	medicare	medicare	PROPN
taxlaw-2843	480	16	and	and	CCONJ
taxlaw-2843	480	17	medicaid	medicaid	PROPN
taxlaw-2843	480	18	patients	patient	NOUN
taxlaw-2843	480	19	to	to	PART
taxlaw-2843	480	20	make	make	VERB
taxlaw-2843	480	21	the	the	DET
taxlaw-2843	480	22	case	case	NOUN
taxlaw-2843	480	23	that	that	SCONJ
taxlaw-2843	480	24	they	they	PRON
taxlaw-2843	480	25	meaningfully	meaningfully	ADV
taxlaw-2843	480	26	extend	extend	VERB
taxlaw-2843	480	27	access	access	NOUN
taxlaw-2843	480	28	of	of	ADP
taxlaw-2843	480	29	necessary	necessary	ADJ
taxlaw-2843	480	30	services	service	NOUN
taxlaw-2843	480	31	to	to	ADP
taxlaw-2843	480	32	underserved	underserved	ADJ
taxlaw-2843	480	33	members	member	NOUN
taxlaw-2843	480	34	of	of	ADP
taxlaw-2843	480	35	their	their	PRON
taxlaw-2843	480	36	communities	community	NOUN
taxlaw-2843	480	37	.	.	PUNCT
taxlaw-2843	481	1	still	still	ADV
taxlaw-2843	481	2	,	,	PUNCT
taxlaw-2843	481	3	it	it	PRON
taxlaw-2843	481	4	may	may	AUX
taxlaw-2843	481	5	be	be	AUX
taxlaw-2843	481	6	socially	socially	ADV
taxlaw-2843	481	7	beneficial	beneficial	ADJ
taxlaw-2843	481	8	to	to	PART
taxlaw-2843	481	9	extend	extend	VERB
taxlaw-2843	481	10	credits	credit	NOUN
taxlaw-2843	481	11	for	for	ADP
taxlaw-2843	481	12	charity	charity	NOUN
taxlaw-2843	481	13	care	care	NOUN
taxlaw-2843	481	14	performed	perform	VERB
taxlaw-2843	481	15	by	by	ADP
taxlaw-2843	481	16	these	these	DET
taxlaw-2843	481	17	hospitals	hospital	NOUN
taxlaw-2843	481	18	.	.	PUNCT
taxlaw-2843	482	1	155	155	NUM
taxlaw-2843	482	2	42	42	NUM
taxlaw-2843	482	3	c.f.r	c.f.r	NOUN
taxlaw-2843	482	4	.	.	PUNCT
taxlaw-2843	483	1	§	§	PROPN
taxlaw-2843	483	2	412.106(b	412.106(b	PROPN
taxlaw-2843	483	3	)	)	PUNCT
taxlaw-2843	483	4	(	(	PUNCT
taxlaw-2843	483	5	2015	2015	NUM
taxlaw-2843	483	6	)	)	PUNCT
taxlaw-2843	483	7	.	.	PUNCT
taxlaw-2843	484	1	156	156	NUM
taxlaw-2843	485	1	i	i	PRON
taxlaw-2843	485	2	d.	d.	PROPN
taxlaw-2843	485	3	157	157	NUM
taxlaw-2843	486	1	i	i	PROPN
taxlaw-2843	486	2	d.	d.	PROPN
taxlaw-2843	486	3	134	134	NUM
taxlaw-2843	486	4	columbia	columbia	PROPN
taxlaw-2843	486	5	journal	journal	PROPN
taxlaw-2843	486	6	of	of	ADP
taxlaw-2843	486	7	tax	tax	NOUN
taxlaw-2843	486	8	law	law	NOUN
taxlaw-2843	487	1	[	[	X
taxlaw-2843	487	2	vol.8:113	vol.8:113	PROPN
taxlaw-2843	487	3	hospitals	hospital	NOUN
taxlaw-2843	487	4	that	that	PRON
taxlaw-2843	487	5	can	can	AUX
taxlaw-2843	487	6	not	not	PART
taxlaw-2843	487	7	be	be	AUX
taxlaw-2843	487	8	obtained	obtain	VERB
taxlaw-2843	487	9	from	from	ADP
taxlaw-2843	487	10	any	any	DET
taxlaw-2843	487	11	other	other	ADJ
taxlaw-2843	487	12	healthcare	healthcare	NOUN
taxlaw-2843	487	13	providers	provider	NOUN
taxlaw-2843	487	14	within	within	ADP
taxlaw-2843	487	15	fifty	fifty	NUM
taxlaw-2843	487	16	miles	mile	NOUN
taxlaw-2843	487	17	.	.	PUNCT
taxlaw-2843	488	1	this	this	DET
taxlaw-2843	488	2	metric	metric	NOUN
taxlaw-2843	488	3	would	would	AUX
taxlaw-2843	488	4	be	be	AUX
taxlaw-2843	488	5	similar	similar	ADJ
taxlaw-2843	488	6	to	to	ADP
taxlaw-2843	488	7	the	the	DET
taxlaw-2843	488	8	one	one	NOUN
taxlaw-2843	488	9	used	use	VERB
taxlaw-2843	488	10	to	to	PART
taxlaw-2843	488	11	identify	identify	VERB
taxlaw-2843	488	12	sole	sole	ADJ
taxlaw-2843	488	13	community	community	NOUN
taxlaw-2843	488	14	hospitals	hospital	NOUN
taxlaw-2843	488	15	,	,	PUNCT
taxlaw-2843	488	16	another	another	DET
taxlaw-2843	488	17	special	special	ADJ
taxlaw-2843	488	18	classification	classification	NOUN
taxlaw-2843	488	19	that	that	PRON
taxlaw-2843	488	20	earns	earn	VERB
taxlaw-2843	488	21	higher	high	ADJ
taxlaw-2843	488	22	reimbursement	reimbursement	NOUN
taxlaw-2843	488	23	rates	rate	NOUN
taxlaw-2843	488	24	under	under	ADP
taxlaw-2843	488	25	the	the	DET
taxlaw-2843	488	26	medicare	medicare	PROPN
taxlaw-2843	488	27	program.158	program.158	NOUN
taxlaw-2843	488	28	while	while	SCONJ
taxlaw-2843	488	29	different	different	ADJ
taxlaw-2843	488	30	states	state	NOUN
taxlaw-2843	488	31	can	can	AUX
taxlaw-2843	488	32	and	and	CCONJ
taxlaw-2843	488	33	should	should	AUX
taxlaw-2843	488	34	settle	settle	VERB
taxlaw-2843	488	35	on	on	ADP
taxlaw-2843	488	36	a	a	DET
taxlaw-2843	488	37	wide	wide	ADJ
taxlaw-2843	488	38	variety	variety	NOUN
taxlaw-2843	488	39	of	of	ADP
taxlaw-2843	488	40	metrics	metric	NOUN
taxlaw-2843	488	41	,	,	PUNCT
taxlaw-2843	488	42	the	the	DET
taxlaw-2843	488	43	only	only	ADJ
taxlaw-2843	488	44	important	important	ADJ
taxlaw-2843	488	45	criteria	criterion	NOUN
taxlaw-2843	488	46	is	be	AUX
taxlaw-2843	488	47	that	that	SCONJ
taxlaw-2843	488	48	they	they	PRON
taxlaw-2843	488	49	be	be	VERB
taxlaw-2843	488	50	objectively	objectively	ADV
taxlaw-2843	488	51	,	,	PUNCT
taxlaw-2843	488	52	unequivocally	unequivocally	ADV
taxlaw-2843	488	53	measurable	measurable	ADJ
taxlaw-2843	488	54	.	.	PUNCT
taxlaw-2843	489	1	if	if	SCONJ
taxlaw-2843	489	2	a	a	DET
taxlaw-2843	489	3	hospital	hospital	NOUN
taxlaw-2843	489	4	’s	’s	PART
taxlaw-2843	489	5	services	service	NOUN
taxlaw-2843	489	6	meet	meet	VERB
taxlaw-2843	489	7	any	any	PRON
taxlaw-2843	489	8	of	of	ADP
taxlaw-2843	489	9	these	these	DET
taxlaw-2843	489	10	criteria	criterion	NOUN
taxlaw-2843	489	11	,	,	PUNCT
taxlaw-2843	489	12	they	they	PRON
taxlaw-2843	489	13	should	should	AUX
taxlaw-2843	489	14	be	be	AUX
taxlaw-2843	489	15	deemed	deem	VERB
taxlaw-2843	489	16	to	to	PART
taxlaw-2843	489	17	generate	generate	VERB
taxlaw-2843	489	18	credits	credit	NOUN
taxlaw-2843	489	19	without	without	ADP
taxlaw-2843	489	20	the	the	DET
taxlaw-2843	489	21	need	need	NOUN
taxlaw-2843	489	22	for	for	ADP
taxlaw-2843	489	23	any	any	DET
taxlaw-2843	489	24	prior	prior	ADJ
taxlaw-2843	489	25	administrative	administrative	ADJ
taxlaw-2843	489	26	approval.159	approval.159	NOUN
taxlaw-2843	489	27	ideally	ideally	ADV
taxlaw-2843	489	28	,	,	PUNCT
taxlaw-2843	489	29	the	the	DET
taxlaw-2843	489	30	majority	majority	NOUN
taxlaw-2843	489	31	of	of	ADP
taxlaw-2843	489	32	hospitals	hospital	NOUN
taxlaw-2843	489	33	would	would	AUX
taxlaw-2843	489	34	be	be	AUX
taxlaw-2843	489	35	able	able	ADJ
taxlaw-2843	489	36	to	to	PART
taxlaw-2843	489	37	calculate	calculate	VERB
taxlaw-2843	489	38	and	and	CCONJ
taxlaw-2843	489	39	claim	claim	VERB
taxlaw-2843	489	40	their	their	PRON
taxlaw-2843	489	41	own	own	ADJ
taxlaw-2843	489	42	credits	credit	NOUN
taxlaw-2843	489	43	directly	directly	ADV
taxlaw-2843	489	44	on	on	ADP
taxlaw-2843	489	45	their	their	PRON
taxlaw-2843	489	46	annual	annual	ADJ
taxlaw-2843	489	47	returns	return	NOUN
taxlaw-2843	489	48	,	,	PUNCT
taxlaw-2843	489	49	giving	give	VERB
taxlaw-2843	489	50	healthcare	healthcare	NOUN
taxlaw-2843	489	51	providers	provider	NOUN
taxlaw-2843	489	52	a	a	DET
taxlaw-2843	489	53	greater	great	ADJ
taxlaw-2843	489	54	ability	ability	NOUN
taxlaw-2843	489	55	to	to	PART
taxlaw-2843	489	56	predict	predict	VERB
taxlaw-2843	489	57	and	and	CCONJ
taxlaw-2843	489	58	control	control	VERB
taxlaw-2843	489	59	their	their	PRON
taxlaw-2843	489	60	own	own	ADJ
taxlaw-2843	489	61	finances	finance	NOUN
taxlaw-2843	489	62	.	.	PUNCT
taxlaw-2843	490	1	while	while	SCONJ
taxlaw-2843	490	2	the	the	DET
taxlaw-2843	490	3	metrics	metric	NOUN
taxlaw-2843	490	4	discussed	discuss	VERB
taxlaw-2843	490	5	above	above	ADV
taxlaw-2843	490	6	should	should	AUX
taxlaw-2843	490	7	serve	serve	VERB
taxlaw-2843	490	8	as	as	ADP
taxlaw-2843	490	9	a	a	DET
taxlaw-2843	490	10	safe	safe	ADJ
taxlaw-2843	490	11	harbor	harbor	NOUN
taxlaw-2843	490	12	for	for	ADP
taxlaw-2843	490	13	hospitals	hospital	NOUN
taxlaw-2843	490	14	seeking	seek	VERB
taxlaw-2843	490	15	to	to	PART
taxlaw-2843	490	16	claim	claim	VERB
taxlaw-2843	490	17	credits	credit	NOUN
taxlaw-2843	490	18	for	for	ADP
taxlaw-2843	490	19	specific	specific	ADJ
taxlaw-2843	490	20	services	service	NOUN
taxlaw-2843	490	21	,	,	PUNCT
taxlaw-2843	490	22	the	the	DET
taxlaw-2843	490	23	new	new	ADJ
taxlaw-2843	490	24	law	law	NOUN
taxlaw-2843	490	25	must	must	AUX
taxlaw-2843	490	26	include	include	VERB
taxlaw-2843	490	27	a	a	DET
taxlaw-2843	490	28	catch	catch	VERB
taxlaw-2843	490	29	-	-	PUNCT
taxlaw-2843	490	30	all	all	PRON
taxlaw-2843	490	31	provision	provision	NOUN
taxlaw-2843	490	32	that	that	PRON
taxlaw-2843	490	33	allows	allow	VERB
taxlaw-2843	490	34	hospitals	hospital	NOUN
taxlaw-2843	490	35	to	to	PART
taxlaw-2843	490	36	receive	receive	VERB
taxlaw-2843	490	37	credits	credit	NOUN
taxlaw-2843	490	38	for	for	ADP
taxlaw-2843	490	39	services	service	NOUN
taxlaw-2843	490	40	that	that	PRON
taxlaw-2843	490	41	extend	extend	VERB
taxlaw-2843	490	42	needed	need	VERB
taxlaw-2843	490	43	healthcare	healthcare	NOUN
taxlaw-2843	490	44	access	access	NOUN
taxlaw-2843	490	45	to	to	ADP
taxlaw-2843	490	46	underserved	underserved	ADJ
taxlaw-2843	490	47	populations	population	NOUN
taxlaw-2843	490	48	.	.	PUNCT
taxlaw-2843	491	1	individual	individual	ADJ
taxlaw-2843	491	2	hospitals	hospital	NOUN
taxlaw-2843	491	3	should	should	AUX
taxlaw-2843	491	4	be	be	AUX
taxlaw-2843	491	5	allowed	allow	VERB
taxlaw-2843	491	6	to	to	PART
taxlaw-2843	491	7	petition	petition	VERB
taxlaw-2843	491	8	the	the	DET
taxlaw-2843	491	9	state	state	NOUN
taxlaw-2843	491	10	under	under	ADP
taxlaw-2843	491	11	the	the	DET
taxlaw-2843	491	12	catch	catch	NOUN
taxlaw-2843	491	13	-	-	PUNCT
taxlaw-2843	491	14	all	all	DET
taxlaw-2843	491	15	provision	provision	NOUN
taxlaw-2843	491	16	and	and	CCONJ
taxlaw-2843	491	17	provide	provide	VERB
taxlaw-2843	491	18	evidence	evidence	NOUN
taxlaw-2843	491	19	showing	show	VERB
taxlaw-2843	491	20	that	that	SCONJ
taxlaw-2843	491	21	other	other	ADJ
taxlaw-2843	491	22	services	service	NOUN
taxlaw-2843	491	23	meet	meet	VERB
taxlaw-2843	491	24	the	the	DET
taxlaw-2843	491	25	three	three	NUM
taxlaw-2843	491	26	criteria	criterion	NOUN
taxlaw-2843	491	27	that	that	PRON
taxlaw-2843	491	28	justify	justify	VERB
taxlaw-2843	491	29	the	the	DET
taxlaw-2843	491	30	provision	provision	NOUN
taxlaw-2843	491	31	of	of	ADP
taxlaw-2843	491	32	tax	tax	NOUN
taxlaw-2843	491	33	credits	credit	NOUN
taxlaw-2843	491	34	.	.	PUNCT
taxlaw-2843	492	1	to	to	PART
taxlaw-2843	492	2	evaluate	evaluate	VERB
taxlaw-2843	492	3	these	these	DET
taxlaw-2843	492	4	petitions	petition	NOUN
taxlaw-2843	492	5	,	,	PUNCT
taxlaw-2843	492	6	the	the	DET
taxlaw-2843	492	7	state	state	NOUN
taxlaw-2843	492	8	should	should	AUX
taxlaw-2843	492	9	empanel	empanel	VERB
taxlaw-2843	492	10	a	a	DET
taxlaw-2843	492	11	hospital	hospital	NOUN
taxlaw-2843	492	12	tax	tax	NOUN
taxlaw-2843	492	13	credit	credit	NOUN
taxlaw-2843	492	14	evaluation	evaluation	NOUN
taxlaw-2843	492	15	board	board	NOUN
taxlaw-2843	492	16	comprised	comprise	VERB
taxlaw-2843	492	17	of	of	ADP
taxlaw-2843	492	18	specialists	specialist	NOUN
taxlaw-2843	492	19	in	in	ADP
taxlaw-2843	492	20	the	the	DET
taxlaw-2843	492	21	medical	medical	ADJ
taxlaw-2843	492	22	field	field	NOUN
taxlaw-2843	492	23	,	,	PUNCT
taxlaw-2843	492	24	hospital	hospital	NOUN
taxlaw-2843	492	25	administrators	administrator	NOUN
taxlaw-2843	492	26	,	,	PUNCT
taxlaw-2843	492	27	lawyers	lawyer	NOUN
taxlaw-2843	492	28	,	,	PUNCT
taxlaw-2843	492	29	and	and	CCONJ
taxlaw-2843	492	30	other	other	ADJ
taxlaw-2843	492	31	experts	expert	NOUN
taxlaw-2843	492	32	.	.	PUNCT
taxlaw-2843	493	1	the	the	DET
taxlaw-2843	493	2	board	board	NOUN
taxlaw-2843	493	3	should	should	AUX
taxlaw-2843	493	4	evaluate	evaluate	VERB
taxlaw-2843	493	5	the	the	DET
taxlaw-2843	493	6	evidence	evidence	NOUN
taxlaw-2843	493	7	provided	provide	VERB
taxlaw-2843	493	8	by	by	ADP
taxlaw-2843	493	9	the	the	DET
taxlaw-2843	493	10	hospital	hospital	NOUN
taxlaw-2843	493	11	and	and	CCONJ
taxlaw-2843	493	12	either	either	CCONJ
taxlaw-2843	493	13	grant	grant	VERB
taxlaw-2843	493	14	or	or	CCONJ
taxlaw-2843	493	15	deny	deny	VERB
taxlaw-2843	493	16	credits	credit	NOUN
taxlaw-2843	493	17	for	for	ADP
taxlaw-2843	493	18	those	those	DET
taxlaw-2843	493	19	services	service	NOUN
taxlaw-2843	493	20	for	for	ADP
taxlaw-2843	493	21	a	a	DET
taxlaw-2843	493	22	set	set	ADJ
taxlaw-2843	493	23	period	period	NOUN
taxlaw-2843	493	24	of	of	ADP
taxlaw-2843	493	25	years	year	NOUN
taxlaw-2843	493	26	.	.	PUNCT
taxlaw-2843	494	1	to	to	PART
taxlaw-2843	494	2	facilitate	facilitate	VERB
taxlaw-2843	494	3	the	the	DET
taxlaw-2843	494	4	petitioning	petitioning	ADJ
taxlaw-2843	494	5	process	process	NOUN
taxlaw-2843	494	6	for	for	ADP
taxlaw-2843	494	7	both	both	DET
taxlaw-2843	494	8	hospitals	hospital	NOUN
taxlaw-2843	494	9	and	and	CCONJ
taxlaw-2843	494	10	the	the	DET
taxlaw-2843	494	11	tax	tax	NOUN
taxlaw-2843	494	12	credit	credit	NOUN
taxlaw-2843	494	13	evaluation	evaluation	NOUN
taxlaw-2843	494	14	board	board	NOUN
taxlaw-2843	494	15	,	,	PUNCT
taxlaw-2843	494	16	states	state	NOUN
taxlaw-2843	494	17	could	could	AUX
taxlaw-2843	494	18	leverage	leverage	VERB
taxlaw-2843	494	19	the	the	DET
taxlaw-2843	494	20	new	new	ADJ
taxlaw-2843	494	21	chna	chna	NOUN
taxlaw-2843	494	22	requirement	requirement	NOUN
taxlaw-2843	494	23	created	create	VERB
taxlaw-2843	494	24	through	through	ADP
taxlaw-2843	494	25	the	the	DET
taxlaw-2843	494	26	aca.160	aca.160	NOUN
taxlaw-2843	494	27	every	every	DET
taxlaw-2843	494	28	three	three	NUM
taxlaw-2843	494	29	years	year	NOUN
taxlaw-2843	494	30	,	,	PUNCT
taxlaw-2843	494	31	nonprofit	nonprofit	ADJ
taxlaw-2843	494	32	hospitals	hospital	NOUN
taxlaw-2843	494	33	are	be	AUX
taxlaw-2843	494	34	required	require	VERB
taxlaw-2843	494	35	to	to	PART
taxlaw-2843	494	36	generate	generate	VERB
taxlaw-2843	494	37	a	a	DET
taxlaw-2843	494	38	detailed	detailed	ADJ
taxlaw-2843	494	39	report	report	NOUN
taxlaw-2843	494	40	on	on	ADP
taxlaw-2843	494	41	the	the	DET
taxlaw-2843	494	42	health	health	NOUN
taxlaw-2843	494	43	needs	need	NOUN
taxlaw-2843	494	44	of	of	ADP
taxlaw-2843	494	45	the	the	DET
taxlaw-2843	494	46	community	community	NOUN
taxlaw-2843	494	47	they	they	PRON
taxlaw-2843	494	48	serve.161	serve.161	VERB
taxlaw-2843	494	49	these	these	DET
taxlaw-2843	494	50	reports	report	NOUN
taxlaw-2843	494	51	could	could	AUX
taxlaw-2843	494	52	serve	serve	VERB
taxlaw-2843	494	53	as	as	ADP
taxlaw-2843	494	54	the	the	DET
taxlaw-2843	494	55	basis	basis	NOUN
taxlaw-2843	494	56	for	for	ADP
taxlaw-2843	494	57	hospitals	hospital	NOUN
taxlaw-2843	494	58	’	'	PUNCT
taxlaw-2843	494	59	petitions	petition	NOUN
taxlaw-2843	494	60	.	.	PUNCT
taxlaw-2843	495	1	there	there	PRON
taxlaw-2843	495	2	would	would	AUX
taxlaw-2843	495	3	be	be	AUX
taxlaw-2843	495	4	no	no	DET
taxlaw-2843	495	5	extra	extra	ADJ
taxlaw-2843	495	6	cost	cost	NOUN
taxlaw-2843	495	7	in	in	ADP
taxlaw-2843	495	8	obtaining	obtain	VERB
taxlaw-2843	495	9	the	the	DET
taxlaw-2843	495	10	necessary	necessary	ADJ
taxlaw-2843	495	11	data	datum	NOUN
taxlaw-2843	495	12	because	because	SCONJ
taxlaw-2843	495	13	they	they	PRON
taxlaw-2843	495	14	would	would	AUX
taxlaw-2843	495	15	have	have	AUX
taxlaw-2843	495	16	generated	generate	VERB
taxlaw-2843	495	17	it	it	PRON
taxlaw-2843	495	18	anyway	anyway	ADV
taxlaw-2843	495	19	.	.	PUNCT
taxlaw-2843	496	1	the	the	DET
taxlaw-2843	496	2	state	state	NOUN
taxlaw-2843	496	3	’s	’s	PART
taxlaw-2843	496	4	board	board	NOUN
taxlaw-2843	496	5	could	could	AUX
taxlaw-2843	496	6	grant	grant	VERB
taxlaw-2843	496	7	or	or	CCONJ
taxlaw-2843	496	8	deny	deny	VERB
taxlaw-2843	496	9	credits	credit	NOUN
taxlaw-2843	496	10	for	for	ADP
taxlaw-2843	496	11	particular	particular	ADJ
taxlaw-2843	496	12	services	service	NOUN
taxlaw-2843	496	13	for	for	ADP
taxlaw-2843	496	14	three	three	NUM
taxlaw-2843	496	15	year	year	NOUN
taxlaw-2843	496	16	periods	period	NOUN
taxlaw-2843	496	17	,	,	PUNCT
taxlaw-2843	496	18	meaning	mean	VERB
taxlaw-2843	496	19	that	that	SCONJ
taxlaw-2843	496	20	each	each	DET
taxlaw-2843	496	21	hospital	hospital	NOUN
taxlaw-2843	496	22	will	will	AUX
taxlaw-2843	496	23	need	need	VERB
taxlaw-2843	496	24	to	to	PART
taxlaw-2843	496	25	make	make	VERB
taxlaw-2843	496	26	their	their	PRON
taxlaw-2843	496	27	next	next	ADJ
taxlaw-2843	496	28	petition	petition	NOUN
taxlaw-2843	496	29	at	at	ADP
taxlaw-2843	496	30	the	the	DET
taxlaw-2843	496	31	same	same	ADJ
taxlaw-2843	496	32	time	time	NOUN
taxlaw-2843	496	33	that	that	PRON
taxlaw-2843	496	34	they	they	PRON
taxlaw-2843	496	35	produce	produce	VERB
taxlaw-2843	496	36	their	their	PRON
taxlaw-2843	496	37	next	next	ADJ
taxlaw-2843	496	38	chna	chna	NOUN
taxlaw-2843	496	39	.	.	PUNCT
taxlaw-2843	497	1	such	such	DET
taxlaw-2843	497	2	a	a	DET
taxlaw-2843	497	3	rule	rule	NOUN
taxlaw-2843	497	4	has	have	VERB
taxlaw-2843	497	5	the	the	DET
taxlaw-2843	497	6	added	add	VERB
taxlaw-2843	497	7	benefit	benefit	NOUN
taxlaw-2843	497	8	of	of	ADP
taxlaw-2843	497	9	reinforcing	reinforce	VERB
taxlaw-2843	497	10	the	the	DET
taxlaw-2843	497	11	chna	chna	NOUN
taxlaw-2843	497	12	requirement	requirement	NOUN
taxlaw-2843	497	13	by	by	ADP
taxlaw-2843	497	14	giving	give	VERB
taxlaw-2843	497	15	hospitals	hospital	NOUN
taxlaw-2843	497	16	a	a	DET
taxlaw-2843	497	17	financial	financial	ADJ
taxlaw-2843	497	18	incentive	incentive	NOUN
taxlaw-2843	497	19	to	to	PART
taxlaw-2843	497	20	use	use	VERB
taxlaw-2843	497	21	thorough	thorough	ADJ
taxlaw-2843	497	22	,	,	PUNCT
taxlaw-2843	497	23	rigorous	rigorous	ADJ
taxlaw-2843	497	24	methodologies	methodology	NOUN
taxlaw-2843	497	25	and	and	CCONJ
taxlaw-2843	497	26	generate	generate	VERB
taxlaw-2843	497	27	a	a	DET
taxlaw-2843	497	28	large	large	ADJ
taxlaw-2843	497	29	amount	amount	NOUN
taxlaw-2843	497	30	of	of	ADP
taxlaw-2843	497	31	data	datum	NOUN
taxlaw-2843	497	32	about	about	ADP
taxlaw-2843	497	33	their	their	PRON
taxlaw-2843	497	34	communities	community	NOUN
taxlaw-2843	497	35	’	'	PUNCT
taxlaw-2843	497	36	health	health	NOUN
taxlaw-2843	497	37	.	.	PUNCT
taxlaw-2843	498	1	critics	critic	NOUN
taxlaw-2843	498	2	may	may	AUX
taxlaw-2843	498	3	point	point	VERB
taxlaw-2843	498	4	out	out	ADP
taxlaw-2843	498	5	that	that	SCONJ
taxlaw-2843	498	6	tying	tie	VERB
taxlaw-2843	498	7	the	the	DET
taxlaw-2843	498	8	chna	chna	NOUN
taxlaw-2843	498	9	process	process	NOUN
taxlaw-2843	498	10	to	to	PART
taxlaw-2843	498	11	tax	tax	NOUN
taxlaw-2843	498	12	exemptions	exemption	NOUN
taxlaw-2843	498	13	will	will	AUX
taxlaw-2843	498	14	give	give	VERB
taxlaw-2843	498	15	hospitals	hospital	NOUN
taxlaw-2843	498	16	an	an	DET
taxlaw-2843	498	17	incentive	incentive	NOUN
taxlaw-2843	498	18	to	to	PART
taxlaw-2843	498	19	tweak	tweak	VERB
taxlaw-2843	498	20	their	their	PRON
taxlaw-2843	498	21	findings	finding	NOUN
taxlaw-2843	498	22	.	.	PUNCT
taxlaw-2843	499	1	however	however	ADV
taxlaw-2843	499	2	,	,	PUNCT
taxlaw-2843	499	3	the	the	DET
taxlaw-2843	499	4	potential	potential	ADJ
taxlaw-2843	499	5	problems	problem	NOUN
taxlaw-2843	499	6	caused	cause	VERB
taxlaw-2843	499	7	by	by	ADP
taxlaw-2843	499	8	these	these	DET
taxlaw-2843	499	9	incentives	incentive	NOUN
taxlaw-2843	499	10	can	can	AUX
taxlaw-2843	499	11	be	be	AUX
taxlaw-2843	499	12	mitigated	mitigate	VERB
taxlaw-2843	499	13	,	,	PUNCT
taxlaw-2843	499	14	if	if	SCONJ
taxlaw-2843	499	15	not	not	PART
taxlaw-2843	499	16	eliminated	eliminate	VERB
taxlaw-2843	499	17	.	.	PUNCT
taxlaw-2843	500	1	first	first	ADV
taxlaw-2843	500	2	,	,	PUNCT
taxlaw-2843	500	3	the	the	DET
taxlaw-2843	500	4	evaluation	evaluation	NOUN
taxlaw-2843	500	5	board	board	NOUN
taxlaw-2843	500	6	should	should	AUX
taxlaw-2843	500	7	implement	implement	VERB
taxlaw-2843	500	8	ways	way	NOUN
taxlaw-2843	500	9	to	to	PART
taxlaw-2843	500	10	check	check	VERB
taxlaw-2843	500	11	the	the	DET
taxlaw-2843	500	12	methodologies	methodology	NOUN
taxlaw-2843	500	13	employed	employ	VERB
taxlaw-2843	500	14	by	by	ADP
taxlaw-2843	500	15	hospitals	hospital	NOUN
taxlaw-2843	500	16	that	that	PRON
taxlaw-2843	500	17	submit	submit	VERB
taxlaw-2843	500	18	petitions	petition	NOUN
taxlaw-2843	500	19	for	for	ADP
taxlaw-2843	500	20	tax	tax	NOUN
taxlaw-2843	500	21	credits	credit	NOUN
taxlaw-2843	500	22	.	.	PUNCT
taxlaw-2843	501	1	this	this	PRON
taxlaw-2843	501	2	is	be	AUX
taxlaw-2843	501	3	why	why	SCONJ
taxlaw-2843	501	4	the	the	DET
taxlaw-2843	501	5	evaluation	evaluation	NOUN
taxlaw-2843	501	6	board	board	NOUN
taxlaw-2843	501	7	should	should	AUX
taxlaw-2843	501	8	contain	contain	VERB
taxlaw-2843	501	9	a	a	DET
taxlaw-2843	501	10	wide	wide	ADJ
taxlaw-2843	501	11	range	range	NOUN
taxlaw-2843	501	12	of	of	ADP
taxlaw-2843	501	13	experts	expert	NOUN
taxlaw-2843	501	14	,	,	PUNCT
taxlaw-2843	501	15	including	include	VERB
taxlaw-2843	501	16	administrators	administrator	NOUN
taxlaw-2843	501	17	,	,	PUNCT
taxlaw-2843	501	18	doctors	doctor	NOUN
taxlaw-2843	501	19	,	,	PUNCT
taxlaw-2843	501	20	and	and	CCONJ
taxlaw-2843	501	21	public	public	ADJ
taxlaw-2843	501	22	health	health	NOUN
taxlaw-2843	501	23	specialists	specialist	NOUN
taxlaw-2843	501	24	.	.	PUNCT
taxlaw-2843	502	1	second	second	ADJ
taxlaw-2843	502	2	,	,	PUNCT
taxlaw-2843	502	3	the	the	DET
taxlaw-2843	502	4	evaluation	evaluation	NOUN
taxlaw-2843	502	5	board	board	NOUN
taxlaw-2843	502	6	will	will	AUX
taxlaw-2843	502	7	receive	receive	VERB
taxlaw-2843	502	8	reports	report	NOUN
taxlaw-2843	502	9	from	from	ADP
taxlaw-2843	502	10	many	many	ADJ
taxlaw-2843	502	11	hospitals	hospital	NOUN
taxlaw-2843	502	12	,	,	PUNCT
taxlaw-2843	502	13	some	some	PRON
taxlaw-2843	502	14	with	with	ADP
taxlaw-2843	502	15	overlapping	overlap	VERB
taxlaw-2843	502	16	communities	community	NOUN
taxlaw-2843	502	17	.	.	PUNCT
taxlaw-2843	503	1	in	in	ADP
taxlaw-2843	503	2	this	this	DET
taxlaw-2843	503	3	way	way	NOUN
taxlaw-2843	503	4	,	,	PUNCT
taxlaw-2843	503	5	hospitals	hospital	NOUN
taxlaw-2843	503	6	can	can	AUX
taxlaw-2843	503	7	be	be	AUX
taxlaw-2843	503	8	used	use	VERB
taxlaw-2843	503	9	to	to	PART
taxlaw-2843	503	10	check	check	VERB
taxlaw-2843	503	11	one	one	NUM
taxlaw-2843	503	12	another	another	DET
taxlaw-2843	503	13	.	.	PUNCT
taxlaw-2843	504	1	currently	currently	ADV
taxlaw-2843	504	2	,	,	PUNCT
taxlaw-2843	504	3	the	the	DET
taxlaw-2843	504	4	irs	irs	PROPN
taxlaw-2843	504	5	allows	allow	VERB
taxlaw-2843	504	6	hospitals	hospital	NOUN
taxlaw-2843	504	7	158	158	NUM
taxlaw-2843	504	8	i	i	PRON
taxlaw-2843	504	9	d.	d.	PROPN
taxlaw-2843	504	10	at	at	ADP
taxlaw-2843	504	11	§	§	PROPN
taxlaw-2843	504	12	412.106(d)(2)(ii)(b	412.106(d)(2)(ii)(b	PROPN
taxlaw-2843	504	13	)	)	PUNCT
taxlaw-2843	504	14	.	.	PUNCT
taxlaw-2843	505	1	159	159	NUM
taxlaw-2843	505	2	this	this	PRON
taxlaw-2843	505	3	is	be	AUX
taxlaw-2843	505	4	a	a	DET
taxlaw-2843	505	5	significant	significant	ADJ
taxlaw-2843	505	6	point	point	NOUN
taxlaw-2843	505	7	of	of	ADP
taxlaw-2843	505	8	difference	difference	NOUN
taxlaw-2843	505	9	between	between	ADP
taxlaw-2843	505	10	this	this	DET
taxlaw-2843	505	11	proposal	proposal	NOUN
taxlaw-2843	505	12	and	and	CCONJ
taxlaw-2843	505	13	the	the	DET
taxlaw-2843	505	14	one	one	NOUN
taxlaw-2843	505	15	made	make	VERB
taxlaw-2843	505	16	by	by	ADP
taxlaw-2843	505	17	crimm	crimm	NOUN
taxlaw-2843	505	18	–	–	PUNCT
taxlaw-2843	505	19	under	under	ADP
taxlaw-2843	505	20	that	that	DET
taxlaw-2843	505	21	plan	plan	NOUN
taxlaw-2843	505	22	,	,	PUNCT
taxlaw-2843	505	23	all	all	DET
taxlaw-2843	505	24	services	service	NOUN
taxlaw-2843	505	25	would	would	AUX
taxlaw-2843	505	26	need	need	VERB
taxlaw-2843	505	27	to	to	PART
taxlaw-2843	505	28	be	be	AUX
taxlaw-2843	505	29	approved	approve	VERB
taxlaw-2843	505	30	by	by	ADP
taxlaw-2843	505	31	a	a	DET
taxlaw-2843	505	32	regional	regional	ADJ
taxlaw-2843	505	33	board	board	NOUN
taxlaw-2843	505	34	before	before	SCONJ
taxlaw-2843	505	35	a	a	DET
taxlaw-2843	505	36	provider	provider	NOUN
taxlaw-2843	505	37	can	can	AUX
taxlaw-2843	505	38	claim	claim	VERB
taxlaw-2843	505	39	any	any	DET
taxlaw-2843	505	40	credits	credit	NOUN
taxlaw-2843	505	41	or	or	CCONJ
taxlaw-2843	505	42	deductions	deduction	NOUN
taxlaw-2843	505	43	.	.	PUNCT
taxlaw-2843	506	1	crimm	crimm	NOUN
taxlaw-2843	506	2	,	,	PUNCT
taxlaw-2843	506	3	supra	supra	PROPN
taxlaw-2843	506	4	note	note	NOUN
taxlaw-2843	506	5	12	12	NUM
taxlaw-2843	506	6	at	at	ADP
taxlaw-2843	506	7	106	106	NUM
taxlaw-2843	506	8	-	-	SYM
taxlaw-2843	506	9	09	09	NUM
taxlaw-2843	506	10	.	.	PUNCT
taxlaw-2843	507	1	160	160	NUM
taxlaw-2843	507	2	patient	patient	NOUN
taxlaw-2843	507	3	protection	protection	NOUN
taxlaw-2843	507	4	and	and	CCONJ
taxlaw-2843	507	5	affordable	affordable	ADJ
taxlaw-2843	507	6	care	care	NOUN
taxlaw-2843	507	7	act	act	PROPN
taxlaw-2843	507	8	§	§	PROPN
taxlaw-2843	507	9	9007	9007	NUM
taxlaw-2843	507	10	,	,	PUNCT
taxlaw-2843	507	11	42	42	NUM
taxlaw-2843	507	12	u.s.c	u.s.c	ADJ
taxlaw-2843	507	13	.	.	PUNCT
taxlaw-2843	508	1	§	§	PROPN
taxlaw-2843	508	2	18001	18001	NUM
taxlaw-2843	508	3	(	(	PUNCT
taxlaw-2843	508	4	2010	2010	NUM
taxlaw-2843	508	5	)	)	PUNCT
taxlaw-2843	508	6	;	;	PUNCT
taxlaw-2843	508	7	i.r.c	i.r.c	NOUN
taxlaw-2843	508	8	.	.	PUNCT
taxlaw-2843	509	1	§	§	PROPN
taxlaw-2843	509	2	501(r)(3	501(r)(3	NUM
taxlaw-2843	509	3	)	)	PUNCT
taxlaw-2843	509	4	(	(	PUNCT
taxlaw-2843	509	5	2015	2015	NUM
taxlaw-2843	509	6	)	)	PUNCT
taxlaw-2843	509	7	.	.	PUNCT
taxlaw-2843	510	1	161	161	NUM
taxlaw-2843	510	2	i.r.c	i.r.c	NOUN
taxlaw-2843	510	3	.	.	PUNCT
taxlaw-2843	511	1	§	§	PROPN
taxlaw-2843	511	2	501(r)(3)(a)(i	501(r)(3)(a)(i	NUM
taxlaw-2843	511	3	)	)	PUNCT
taxlaw-2843	511	4	(	(	PUNCT
taxlaw-2843	511	5	2015	2015	NUM
taxlaw-2843	511	6	)	)	PUNCT
taxlaw-2843	511	7	.	.	PUNCT
taxlaw-2843	512	1	2017	2017	NUM
taxlaw-2843	512	2	]	]	PUNCT
taxlaw-2843	512	3	property	property	NOUN
taxlaw-2843	512	4	tax	tax	NOUN
taxlaw-2843	512	5	exemptions	exemption	NOUN
taxlaw-2843	512	6	for	for	ADP
taxlaw-2843	512	7	hospitals	hospital	NOUN
taxlaw-2843	512	8	135	135	NUM
taxlaw-2843	512	9	with	with	ADP
taxlaw-2843	512	10	overlapping	overlap	VERB
taxlaw-2843	512	11	service	service	NOUN
taxlaw-2843	512	12	areas	area	NOUN
taxlaw-2843	512	13	to	to	PART
taxlaw-2843	512	14	conduct	conduct	VERB
taxlaw-2843	512	15	joint	joint	ADJ
taxlaw-2843	512	16	chnas.162	chnas.162	PROPN
taxlaw-2843	512	17	to	to	PART
taxlaw-2843	512	18	prevent	prevent	VERB
taxlaw-2843	512	19	collusion	collusion	NOUN
taxlaw-2843	512	20	and	and	CCONJ
taxlaw-2843	512	21	to	to	PART
taxlaw-2843	512	22	add	add	VERB
taxlaw-2843	512	23	an	an	DET
taxlaw-2843	512	24	extra	extra	ADJ
taxlaw-2843	512	25	incentive	incentive	NOUN
taxlaw-2843	512	26	for	for	SCONJ
taxlaw-2843	512	27	hospitals	hospital	NOUN
taxlaw-2843	512	28	to	to	PART
taxlaw-2843	512	29	collect	collect	VERB
taxlaw-2843	512	30	and	and	CCONJ
taxlaw-2843	512	31	report	report	VERB
taxlaw-2843	512	32	accurate	accurate	ADJ
taxlaw-2843	512	33	data	datum	NOUN
taxlaw-2843	512	34	,	,	PUNCT
taxlaw-2843	512	35	joint	joint	ADJ
taxlaw-2843	512	36	reports	report	NOUN
taxlaw-2843	512	37	should	should	AUX
taxlaw-2843	512	38	not	not	PART
taxlaw-2843	512	39	be	be	AUX
taxlaw-2843	512	40	allowed	allow	VERB
taxlaw-2843	512	41	for	for	ADP
taxlaw-2843	512	42	hospitals	hospital	NOUN
taxlaw-2843	512	43	seeking	seek	VERB
taxlaw-2843	512	44	state	state	NOUN
taxlaw-2843	512	45	-	-	PUNCT
taxlaw-2843	512	46	level	level	NOUN
taxlaw-2843	512	47	tax	tax	NOUN
taxlaw-2843	512	48	exemption	exemption	NOUN
taxlaw-2843	512	49	.	.	PUNCT
taxlaw-2843	513	1	credits	credit	NOUN
taxlaw-2843	513	2	should	should	AUX
taxlaw-2843	513	3	be	be	AUX
taxlaw-2843	513	4	extended	extend	VERB
taxlaw-2843	513	5	to	to	ADP
taxlaw-2843	513	6	different	different	ADJ
taxlaw-2843	513	7	services	service	NOUN
taxlaw-2843	513	8	at	at	ADP
taxlaw-2843	513	9	different	different	ADJ
taxlaw-2843	513	10	hospitals	hospital	NOUN
taxlaw-2843	513	11	because	because	SCONJ
taxlaw-2843	513	12	hospitals	hospital	NOUN
taxlaw-2843	513	13	are	be	AUX
taxlaw-2843	513	14	situated	situate	VERB
taxlaw-2843	513	15	in	in	ADP
taxlaw-2843	513	16	such	such	ADJ
taxlaw-2843	513	17	complex	complex	ADJ
taxlaw-2843	513	18	markets	market	NOUN
taxlaw-2843	513	19	.	.	PUNCT
taxlaw-2843	514	1	the	the	DET
taxlaw-2843	514	2	purpose	purpose	NOUN
taxlaw-2843	514	3	of	of	ADP
taxlaw-2843	514	4	these	these	DET
taxlaw-2843	514	5	tax	tax	NOUN
taxlaw-2843	514	6	credits	credit	NOUN
taxlaw-2843	514	7	is	be	AUX
taxlaw-2843	514	8	to	to	PART
taxlaw-2843	514	9	subsidize	subsidize	VERB
taxlaw-2843	514	10	needed	needed	ADJ
taxlaw-2843	514	11	services	service	NOUN
taxlaw-2843	514	12	that	that	PRON
taxlaw-2843	514	13	would	would	AUX
taxlaw-2843	514	14	otherwise	otherwise	ADV
taxlaw-2843	514	15	be	be	AUX
taxlaw-2843	514	16	difficult	difficult	ADJ
taxlaw-2843	514	17	to	to	PART
taxlaw-2843	514	18	access	access	VERB
taxlaw-2843	514	19	for	for	ADP
taxlaw-2843	514	20	people	people	NOUN
taxlaw-2843	514	21	in	in	ADP
taxlaw-2843	514	22	the	the	DET
taxlaw-2843	514	23	community	community	NOUN
taxlaw-2843	514	24	served	serve	VERB
taxlaw-2843	514	25	by	by	ADP
taxlaw-2843	514	26	a	a	DET
taxlaw-2843	514	27	particular	particular	ADJ
taxlaw-2843	514	28	hospital	hospital	NOUN
taxlaw-2843	514	29	.	.	PUNCT
taxlaw-2843	515	1	which	which	DET
taxlaw-2843	515	2	services	service	NOUN
taxlaw-2843	515	3	fit	fit	VERB
taxlaw-2843	515	4	that	that	DET
taxlaw-2843	515	5	definition	definition	NOUN
taxlaw-2843	515	6	will	will	AUX
taxlaw-2843	515	7	vary	vary	VERB
taxlaw-2843	515	8	from	from	ADP
taxlaw-2843	515	9	region	region	NOUN
taxlaw-2843	515	10	to	to	ADP
taxlaw-2843	515	11	region	region	NOUN
taxlaw-2843	515	12	and	and	CCONJ
taxlaw-2843	515	13	institution	institution	NOUN
taxlaw-2843	515	14	to	to	ADP
taxlaw-2843	515	15	institution	institution	NOUN
taxlaw-2843	515	16	,	,	PUNCT
taxlaw-2843	515	17	and	and	CCONJ
taxlaw-2843	515	18	thus	thus	ADV
taxlaw-2843	515	19	so	so	ADV
taxlaw-2843	515	20	should	should	AUX
taxlaw-2843	515	21	the	the	DET
taxlaw-2843	515	22	credits	credit	NOUN
taxlaw-2843	515	23	.	.	PUNCT
taxlaw-2843	516	1	for	for	ADP
taxlaw-2843	516	2	example	example	NOUN
taxlaw-2843	516	3	,	,	PUNCT
taxlaw-2843	516	4	obstetrics	obstetric	NOUN
taxlaw-2843	516	5	and	and	CCONJ
taxlaw-2843	516	6	psychiatric	psychiatric	ADJ
taxlaw-2843	516	7	care	care	NOUN
taxlaw-2843	516	8	are	be	AUX
taxlaw-2843	516	9	often	often	ADV
taxlaw-2843	516	10	costly	costly	ADJ
taxlaw-2843	516	11	for	for	ADP
taxlaw-2843	516	12	hospitals	hospital	NOUN
taxlaw-2843	516	13	.	.	PUNCT
taxlaw-2843	517	1	163	163	NUM
taxlaw-2843	517	2	expectant	expectant	ADJ
taxlaw-2843	517	3	mothers	mother	NOUN
taxlaw-2843	517	4	may	may	AUX
taxlaw-2843	517	5	only	only	ADV
taxlaw-2843	517	6	be	be	AUX
taxlaw-2843	517	7	able	able	ADJ
taxlaw-2843	517	8	to	to	PART
taxlaw-2843	517	9	find	find	VERB
taxlaw-2843	517	10	essential	essential	ADJ
taxlaw-2843	517	11	services	service	NOUN
taxlaw-2843	517	12	at	at	ADP
taxlaw-2843	517	13	a	a	DET
taxlaw-2843	517	14	single	single	ADJ
taxlaw-2843	517	15	facility	facility	NOUN
taxlaw-2843	517	16	within	within	ADP
taxlaw-2843	517	17	convenient	convenient	ADJ
taxlaw-2843	517	18	driving	drive	VERB
taxlaw-2843	517	19	distance.164	distance.164	NOUN
taxlaw-2843	517	20	at	at	ADP
taxlaw-2843	517	21	these	these	DET
taxlaw-2843	517	22	hospitals	hospital	NOUN
taxlaw-2843	517	23	,	,	PUNCT
taxlaw-2843	517	24	it	it	PRON
taxlaw-2843	517	25	makes	make	VERB
taxlaw-2843	517	26	sense	sense	NOUN
taxlaw-2843	517	27	to	to	PART
taxlaw-2843	517	28	subsidize	subsidize	VERB
taxlaw-2843	517	29	obstetrics	obstetric	NOUN
taxlaw-2843	517	30	.	.	PUNCT
taxlaw-2843	518	1	in	in	ADP
taxlaw-2843	518	2	more	more	ADV
taxlaw-2843	518	3	affluent	affluent	ADJ
taxlaw-2843	518	4	urban	urban	ADJ
taxlaw-2843	518	5	areas	area	NOUN
taxlaw-2843	518	6	,	,	PUNCT
taxlaw-2843	518	7	however	however	ADV
taxlaw-2843	518	8	,	,	PUNCT
taxlaw-2843	518	9	obstetrics	obstetric	NOUN
taxlaw-2843	518	10	can	can	AUX
taxlaw-2843	518	11	at	at	ADP
taxlaw-2843	518	12	least	least	ADJ
taxlaw-2843	518	13	break	break	VERB
taxlaw-2843	518	14	even	even	ADV
taxlaw-2843	518	15	,	,	PUNCT
taxlaw-2843	518	16	and	and	CCONJ
taxlaw-2843	518	17	mothers	mother	NOUN
taxlaw-2843	518	18	can	can	AUX
taxlaw-2843	518	19	have	have	VERB
taxlaw-2843	518	20	a	a	DET
taxlaw-2843	518	21	variety	variety	NOUN
taxlaw-2843	518	22	of	of	ADP
taxlaw-2843	518	23	options	option	NOUN
taxlaw-2843	518	24	to	to	PART
taxlaw-2843	518	25	choose	choose	VERB
taxlaw-2843	518	26	from	from	ADP
taxlaw-2843	518	27	when	when	SCONJ
taxlaw-2843	518	28	deciding	decide	VERB
taxlaw-2843	518	29	where	where	SCONJ
taxlaw-2843	518	30	to	to	PART
taxlaw-2843	518	31	receive	receive	VERB
taxlaw-2843	518	32	care.165	care.165	NOUN
taxlaw-2843	518	33	at	at	ADP
taxlaw-2843	518	34	these	these	DET
taxlaw-2843	518	35	hospitals	hospital	NOUN
taxlaw-2843	518	36	,	,	PUNCT
taxlaw-2843	518	37	it	it	PRON
taxlaw-2843	518	38	does	do	AUX
taxlaw-2843	518	39	not	not	PART
taxlaw-2843	518	40	make	make	VERB
taxlaw-2843	518	41	sense	sense	NOUN
taxlaw-2843	518	42	to	to	PART
taxlaw-2843	518	43	subsidize	subsidize	VERB
taxlaw-2843	518	44	obstetrics	obstetric	NOUN
taxlaw-2843	518	45	.	.	PUNCT
taxlaw-2843	519	1	the	the	DET
taxlaw-2843	519	2	determinations	determination	NOUN
taxlaw-2843	519	3	must	must	AUX
taxlaw-2843	519	4	also	also	ADV
taxlaw-2843	519	5	be	be	AUX
taxlaw-2843	519	6	comparative	comparative	ADJ
taxlaw-2843	519	7	when	when	SCONJ
taxlaw-2843	519	8	communities	community	NOUN
taxlaw-2843	519	9	have	have	VERB
taxlaw-2843	519	10	access	access	NOUN
taxlaw-2843	519	11	to	to	ADP
taxlaw-2843	519	12	multiple	multiple	ADJ
taxlaw-2843	519	13	hospitals	hospital	NOUN
taxlaw-2843	519	14	.	.	PUNCT
taxlaw-2843	520	1	it	it	PRON
taxlaw-2843	520	2	would	would	AUX
taxlaw-2843	520	3	be	be	AUX
taxlaw-2843	520	4	incoherent	incoherent	ADJ
taxlaw-2843	520	5	to	to	PART
taxlaw-2843	520	6	subsidize	subsidize	VERB
taxlaw-2843	520	7	an	an	DET
taxlaw-2843	520	8	unprofitable	unprofitable	ADJ
taxlaw-2843	520	9	program	program	NOUN
taxlaw-2843	520	10	at	at	ADP
taxlaw-2843	520	11	one	one	NUM
taxlaw-2843	520	12	hospital	hospital	NOUN
taxlaw-2843	520	13	if	if	SCONJ
taxlaw-2843	520	14	the	the	DET
taxlaw-2843	520	15	same	same	ADJ
taxlaw-2843	520	16	services	service	NOUN
taxlaw-2843	520	17	are	be	AUX
taxlaw-2843	520	18	available	available	ADJ
taxlaw-2843	520	19	to	to	ADP
taxlaw-2843	520	20	the	the	DET
taxlaw-2843	520	21	community	community	NOUN
taxlaw-2843	520	22	and	and	CCONJ
taxlaw-2843	520	23	profitable	profitable	ADJ
taxlaw-2843	520	24	at	at	ADP
taxlaw-2843	520	25	a	a	DET
taxlaw-2843	520	26	competing	compete	VERB
taxlaw-2843	520	27	institution	institution	NOUN
taxlaw-2843	520	28	a	a	DET
taxlaw-2843	520	29	few	few	ADJ
taxlaw-2843	520	30	miles	mile	NOUN
taxlaw-2843	520	31	away.166	away.166	ADJ
taxlaw-2843	520	32	there	there	PRON
taxlaw-2843	520	33	are	be	VERB
taxlaw-2843	520	34	several	several	ADJ
taxlaw-2843	520	35	additional	additional	ADJ
taxlaw-2843	520	36	critiques	critique	NOUN
taxlaw-2843	520	37	that	that	PRON
taxlaw-2843	520	38	could	could	AUX
taxlaw-2843	520	39	be	be	AUX
taxlaw-2843	520	40	leveled	level	VERB
taxlaw-2843	520	41	against	against	ADP
taxlaw-2843	520	42	this	this	DET
taxlaw-2843	520	43	plan	plan	NOUN
taxlaw-2843	520	44	.	.	PUNCT
taxlaw-2843	521	1	some	some	PRON
taxlaw-2843	521	2	may	may	AUX
taxlaw-2843	521	3	argue	argue	VERB
taxlaw-2843	521	4	that	that	SCONJ
taxlaw-2843	521	5	running	run	VERB
taxlaw-2843	521	6	certain	certain	ADJ
taxlaw-2843	521	7	hospital	hospital	NOUN
taxlaw-2843	521	8	tax	tax	NOUN
taxlaw-2843	521	9	credit	credit	NOUN
taxlaw-2843	521	10	determinations	determination	NOUN
taxlaw-2843	521	11	through	through	ADP
taxlaw-2843	521	12	a	a	DET
taxlaw-2843	521	13	board	board	NOUN
taxlaw-2843	521	14	that	that	PRON
taxlaw-2843	521	15	consists	consist	VERB
taxlaw-2843	521	16	of	of	ADP
taxlaw-2843	521	17	a	a	DET
taxlaw-2843	521	18	relatively	relatively	ADV
taxlaw-2843	521	19	small	small	ADJ
taxlaw-2843	521	20	number	number	NOUN
taxlaw-2843	521	21	of	of	ADP
taxlaw-2843	521	22	appointed	appoint	VERB
taxlaw-2843	521	23	individuals	individual	NOUN
taxlaw-2843	521	24	may	may	AUX
taxlaw-2843	521	25	raise	raise	VERB
taxlaw-2843	521	26	concerns	concern	NOUN
taxlaw-2843	521	27	of	of	ADP
taxlaw-2843	521	28	corruption	corruption	NOUN
taxlaw-2843	521	29	or	or	CCONJ
taxlaw-2843	521	30	bias	bias	NOUN
taxlaw-2843	521	31	.	.	PUNCT
taxlaw-2843	522	1	this	this	PRON
taxlaw-2843	522	2	can	can	AUX
taxlaw-2843	522	3	be	be	AUX
taxlaw-2843	522	4	addressed	address	VERB
taxlaw-2843	522	5	by	by	ADP
taxlaw-2843	522	6	insulating	insulate	VERB
taxlaw-2843	522	7	the	the	DET
taxlaw-2843	522	8	evaluation	evaluation	NOUN
taxlaw-2843	522	9	board	board	NOUN
taxlaw-2843	522	10	from	from	ADP
taxlaw-2843	522	11	political	political	ADJ
taxlaw-2843	522	12	pressure	pressure	NOUN
taxlaw-2843	522	13	by	by	ADP
taxlaw-2843	522	14	making	make	VERB
taxlaw-2843	522	15	it	it	PRON
taxlaw-2843	522	16	an	an	DET
taxlaw-2843	522	17	independent	independent	ADJ
taxlaw-2843	522	18	organization	organization	NOUN
taxlaw-2843	522	19	and	and	CCONJ
taxlaw-2843	522	20	limiting	limit	VERB
taxlaw-2843	522	21	the	the	DET
taxlaw-2843	522	22	term	term	NOUN
taxlaw-2843	522	23	that	that	PRON
taxlaw-2843	522	24	board	board	NOUN
taxlaw-2843	522	25	members	member	NOUN
taxlaw-2843	522	26	can	can	AUX
taxlaw-2843	522	27	serve	serve	VERB
taxlaw-2843	522	28	.	.	PUNCT
taxlaw-2843	523	1	the	the	DET
taxlaw-2843	523	2	composition	composition	NOUN
taxlaw-2843	523	3	of	of	ADP
taxlaw-2843	523	4	the	the	DET
taxlaw-2843	523	5	board	board	NOUN
taxlaw-2843	523	6	itself	itself	PRON
taxlaw-2843	523	7	can	can	AUX
taxlaw-2843	523	8	also	also	ADV
taxlaw-2843	523	9	be	be	AUX
taxlaw-2843	523	10	used	use	VERB
taxlaw-2843	523	11	to	to	PART
taxlaw-2843	523	12	mitigate	mitigate	VERB
taxlaw-2843	523	13	concerns	concern	NOUN
taxlaw-2843	523	14	about	about	ADP
taxlaw-2843	523	15	bias	bias	NOUN
taxlaw-2843	523	16	.	.	PUNCT
taxlaw-2843	524	1	for	for	ADP
taxlaw-2843	524	2	example	example	NOUN
taxlaw-2843	524	3	,	,	PUNCT
taxlaw-2843	524	4	the	the	DET
taxlaw-2843	524	5	inclusion	inclusion	NOUN
taxlaw-2843	524	6	of	of	ADP
taxlaw-2843	524	7	individuals	individual	NOUN
taxlaw-2843	524	8	that	that	PRON
taxlaw-2843	524	9	have	have	VERB
taxlaw-2843	524	10	experience	experience	NOUN
taxlaw-2843	524	11	working	work	VERB
taxlaw-2843	524	12	in	in	ADP
taxlaw-2843	524	13	both	both	CCONJ
taxlaw-2843	524	14	rural	rural	ADJ
taxlaw-2843	524	15	and	and	CCONJ
taxlaw-2843	524	16	urban	urban	ADJ
taxlaw-2843	524	17	communities	community	NOUN
taxlaw-2843	524	18	could	could	AUX
taxlaw-2843	524	19	help	help	VERB
taxlaw-2843	524	20	to	to	PART
taxlaw-2843	524	21	ensure	ensure	VERB
taxlaw-2843	524	22	that	that	SCONJ
taxlaw-2843	524	23	the	the	DET
taxlaw-2843	524	24	board	board	NOUN
taxlaw-2843	524	25	is	be	AUX
taxlaw-2843	524	26	familiar	familiar	ADJ
taxlaw-2843	524	27	with	with	ADP
taxlaw-2843	524	28	and	and	CCONJ
taxlaw-2843	524	29	sensitive	sensitive	ADJ
taxlaw-2843	524	30	to	to	ADP
taxlaw-2843	524	31	the	the	DET
taxlaw-2843	524	32	main	main	ADJ
taxlaw-2843	524	33	health	health	NOUN
taxlaw-2843	524	34	issues	issue	NOUN
taxlaw-2843	524	35	facing	face	VERB
taxlaw-2843	524	36	different	different	ADJ
taxlaw-2843	524	37	populations	population	NOUN
taxlaw-2843	524	38	within	within	ADP
taxlaw-2843	524	39	a	a	DET
taxlaw-2843	524	40	state	state	NOUN
taxlaw-2843	524	41	.	.	PUNCT
taxlaw-2843	525	1	finally	finally	ADV
taxlaw-2843	525	2	,	,	PUNCT
taxlaw-2843	525	3	board	board	NOUN
taxlaw-2843	525	4	members	member	NOUN
taxlaw-2843	525	5	should	should	AUX
taxlaw-2843	525	6	be	be	AUX
taxlaw-2843	525	7	required	require	VERB
taxlaw-2843	525	8	to	to	PART
taxlaw-2843	525	9	disclose	disclose	VERB
taxlaw-2843	525	10	any	any	DET
taxlaw-2843	525	11	financial	financial	ADJ
taxlaw-2843	525	12	conflicts	conflict	NOUN
taxlaw-2843	525	13	of	of	ADP
taxlaw-2843	525	14	interest	interest	NOUN
taxlaw-2843	525	15	and	and	CCONJ
taxlaw-2843	525	16	be	be	AUX
taxlaw-2843	525	17	excluded	exclude	VERB
taxlaw-2843	525	18	from	from	ADP
taxlaw-2843	525	19	considerations	consideration	NOUN
taxlaw-2843	525	20	where	where	SCONJ
taxlaw-2843	525	21	those	those	DET
taxlaw-2843	525	22	conflicts	conflict	NOUN
taxlaw-2843	525	23	could	could	AUX
taxlaw-2843	525	24	affect	affect	VERB
taxlaw-2843	525	25	their	their	PRON
taxlaw-2843	525	26	decision	decision	NOUN
taxlaw-2843	525	27	making	making	NOUN
taxlaw-2843	525	28	.	.	PUNCT
taxlaw-2843	526	1	critics	critic	NOUN
taxlaw-2843	526	2	may	may	AUX
taxlaw-2843	526	3	also	also	ADV
taxlaw-2843	526	4	contend	contend	VERB
taxlaw-2843	526	5	that	that	SCONJ
taxlaw-2843	526	6	transitioning	transition	VERB
taxlaw-2843	526	7	to	to	ADP
taxlaw-2843	526	8	this	this	DET
taxlaw-2843	526	9	plan	plan	NOUN
taxlaw-2843	526	10	would	would	AUX
taxlaw-2843	526	11	be	be	AUX
taxlaw-2843	526	12	prohibitively	prohibitively	ADV
taxlaw-2843	526	13	costly	costly	ADJ
taxlaw-2843	526	14	in	in	ADP
taxlaw-2843	526	15	the	the	DET
taxlaw-2843	526	16	short	short	ADJ
taxlaw-2843	526	17	term	term	NOUN
taxlaw-2843	526	18	.	.	PUNCT
taxlaw-2843	527	1	these	these	DET
taxlaw-2843	527	2	concerns	concern	NOUN
taxlaw-2843	527	3	,	,	PUNCT
taxlaw-2843	527	4	too	too	ADV
taxlaw-2843	527	5	,	,	PUNCT
taxlaw-2843	527	6	can	can	AUX
taxlaw-2843	527	7	be	be	AUX
taxlaw-2843	527	8	somewhat	somewhat	ADV
taxlaw-2843	527	9	alleviated	alleviate	VERB
taxlaw-2843	527	10	.	.	PUNCT
taxlaw-2843	528	1	early	early	ADJ
taxlaw-2843	528	2	adopting	adopt	VERB
taxlaw-2843	528	3	states	state	NOUN
taxlaw-2843	528	4	will	will	AUX
taxlaw-2843	528	5	face	face	VERB
taxlaw-2843	528	6	the	the	DET
taxlaw-2843	528	7	highest	high	ADJ
taxlaw-2843	528	8	short	short	ADJ
taxlaw-2843	528	9	-	-	PUNCT
taxlaw-2843	528	10	term	term	NOUN
taxlaw-2843	528	11	administrative	administrative	ADJ
taxlaw-2843	528	12	costs	cost	NOUN
taxlaw-2843	528	13	because	because	SCONJ
taxlaw-2843	528	14	they	they	PRON
taxlaw-2843	528	15	will	will	AUX
taxlaw-2843	528	16	need	need	VERB
taxlaw-2843	528	17	to	to	PART
taxlaw-2843	528	18	build	build	VERB
taxlaw-2843	528	19	a	a	DET
taxlaw-2843	528	20	new	new	ADJ
taxlaw-2843	528	21	system	system	NOUN
taxlaw-2843	528	22	from	from	ADP
taxlaw-2843	528	23	the	the	DET
taxlaw-2843	528	24	ground	ground	NOUN
taxlaw-2843	528	25	-	-	PUNCT
taxlaw-2843	528	26	up	up	NOUN
taxlaw-2843	528	27	.	.	PUNCT
taxlaw-2843	529	1	but	but	CCONJ
taxlaw-2843	529	2	the	the	DET
taxlaw-2843	529	3	earliest	early	ADJ
taxlaw-2843	529	4	adopters	adopter	NOUN
taxlaw-2843	529	5	are	be	AUX
taxlaw-2843	529	6	also	also	ADV
taxlaw-2843	529	7	likely	likely	ADJ
taxlaw-2843	529	8	to	to	PART
taxlaw-2843	529	9	be	be	AUX
taxlaw-2843	529	10	the	the	DET
taxlaw-2843	529	11	states	state	NOUN
taxlaw-2843	529	12	with	with	ADP
taxlaw-2843	529	13	the	the	DET
taxlaw-2843	529	14	most	most	ADJ
taxlaw-2843	529	15	to	to	PART
taxlaw-2843	529	16	gain	gain	VERB
taxlaw-2843	529	17	from	from	ADP
taxlaw-2843	529	18	transitioning	transition	VERB
taxlaw-2843	529	19	to	to	ADP
taxlaw-2843	529	20	a	a	DET
taxlaw-2843	529	21	credits	credit	NOUN
taxlaw-2843	529	22	-	-	PUNCT
taxlaw-2843	529	23	based	base	VERB
taxlaw-2843	529	24	hospital	hospital	NOUN
taxlaw-2843	529	25	property	property	NOUN
taxlaw-2843	529	26	tax	tax	NOUN
taxlaw-2843	529	27	system	system	NOUN
taxlaw-2843	529	28	.	.	PUNCT
taxlaw-2843	530	1	if	if	SCONJ
taxlaw-2843	530	2	a	a	DET
taxlaw-2843	530	3	state	state	NOUN
taxlaw-2843	530	4	decides	decide	VERB
taxlaw-2843	530	5	to	to	PART
taxlaw-2843	530	6	implement	implement	VERB
taxlaw-2843	530	7	reform	reform	NOUN
taxlaw-2843	530	8	,	,	PUNCT
taxlaw-2843	530	9	it	it	PRON
taxlaw-2843	530	10	can	can	AUX
taxlaw-2843	530	11	be	be	AUX
taxlaw-2843	530	12	assumed	assume	VERB
taxlaw-2843	530	13	that	that	SCONJ
taxlaw-2843	530	14	it	it	PRON
taxlaw-2843	530	15	has	have	VERB
taxlaw-2843	530	16	162	162	NUM
taxlaw-2843	530	17	t.d	t.d	NOUN
taxlaw-2843	530	18	.	.	PROPN
taxlaw-2843	530	19	9708	9708	NUM
taxlaw-2843	530	20	,	,	PUNCT
taxlaw-2843	530	21	2015	2015	NUM
taxlaw-2843	530	22	-	-	SYM
taxlaw-2843	530	23	5	5	NUM
taxlaw-2843	530	24	i.r.b	i.r.b	NOUN
taxlaw-2843	530	25	.	.	PUNCT
taxlaw-2843	531	1	352	352	NUM
taxlaw-2843	531	2	(	(	PUNCT
taxlaw-2843	531	3	“	"	PUNCT
taxlaw-2843	531	4	[	[	X
taxlaw-2843	531	5	t]he	t]he	ADV
taxlaw-2843	531	6	final	final	ADJ
taxlaw-2843	531	7	regulations	regulation	NOUN
taxlaw-2843	531	8	.	.	PUNCT
taxlaw-2843	531	9	.	.	PUNCT
taxlaw-2843	532	1	.permit	.permit	PUNCT
taxlaw-2843	532	2	collaborating	collaborate	VERB
taxlaw-2843	532	3	hospital	hospital	NOUN
taxlaw-2843	532	4	facilities	facility	NOUN
taxlaw-2843	532	5	to	to	PART
taxlaw-2843	532	6	produce	produce	VERB
taxlaw-2843	532	7	joint	joint	ADJ
taxlaw-2843	532	8	chna	chna	NOUN
taxlaw-2843	532	9	reports	report	NOUN
taxlaw-2843	532	10	”	"	PUNCT
taxlaw-2843	532	11	)	)	PUNCT
taxlaw-2843	532	12	.	.	PUNCT
taxlaw-2843	533	1	163	163	NUM
taxlaw-2843	533	2	paul	paul	PROPN
taxlaw-2843	533	3	s.	s.	PROPN
taxlaw-2843	533	4	appelbaum	appelbaum	PROPN
taxlaw-2843	533	5	,	,	PUNCT
taxlaw-2843	533	6	the	the	DET
taxlaw-2843	533	7	‘	'	PUNCT
taxlaw-2843	533	8	quiet	quiet	ADJ
taxlaw-2843	533	9	’	'	PUNCT
taxlaw-2843	533	10	crisis	crisis	NOUN
taxlaw-2843	533	11	in	in	ADP
taxlaw-2843	533	12	mental	mental	ADJ
taxlaw-2843	533	13	health	health	NOUN
taxlaw-2843	533	14	services	service	NOUN
taxlaw-2843	533	15	,	,	PUNCT
taxlaw-2843	533	16	22	22	NUM
taxlaw-2843	533	17	health	health	NOUN
taxlaw-2843	533	18	affairs	affair	NOUN
taxlaw-2843	533	19	110	110	NUM
taxlaw-2843	533	20	,	,	PUNCT
taxlaw-2843	533	21	(	(	PUNCT
taxlaw-2843	533	22	2003	2003	NUM
taxlaw-2843	533	23	)	)	PUNCT
taxlaw-2843	533	24	,	,	PUNCT
taxlaw-2843	533	25	http://content.healthaffairs.org/content/22/5/110.full	http://content.healthaffairs.org/content/22/5/110.full	PROPN
taxlaw-2843	533	26	;	;	PUNCT
taxlaw-2843	533	27	commins	commin	NOUN
taxlaw-2843	533	28	,	,	PUNCT
taxlaw-2843	533	29	supra	supra	PROPN
taxlaw-2843	533	30	note	note	NOUN
taxlaw-2843	533	31	82	82	NUM
taxlaw-2843	533	32	.	.	NOUN
taxlaw-2843	533	33	164	164	NUM
taxlaw-2843	533	34	health	health	NOUN
taxlaw-2843	533	35	disparities	disparity	NOUN
taxlaw-2843	533	36	in	in	ADP
taxlaw-2843	533	37	rural	rural	ADJ
taxlaw-2843	533	38	women	woman	NOUN
taxlaw-2843	533	39	,	,	PUNCT
taxlaw-2843	533	40	american	american	PROPN
taxlaw-2843	533	41	college	college	PROPN
taxlaw-2843	533	42	of	of	ADP
taxlaw-2843	533	43	obstetricians	obstetrician	NOUN
taxlaw-2843	533	44	and	and	CCONJ
taxlaw-2843	533	45	gynecologists	gynecologist	NOUN
taxlaw-2843	533	46	:	:	PUNCT
taxlaw-2843	534	1	committee	committee	NOUN
taxlaw-2843	534	2	opinion	opinion	NOUN
taxlaw-2843	534	3	no	no	INTJ
taxlaw-2843	534	4	.	.	PUNCT
taxlaw-2843	535	1	586	586	NUM
taxlaw-2843	535	2	,	,	PUNCT
taxlaw-2843	535	3	(	(	PUNCT
taxlaw-2843	535	4	feb	feb	PROPN
taxlaw-2843	535	5	.	.	PROPN
taxlaw-2843	535	6	2014	2014	NUM
taxlaw-2843	535	7	)	)	PUNCT
taxlaw-2843	535	8	,	,	PUNCT
taxlaw-2843	535	9	http://www.acog.org/resources-andpublications/committee-opinions/committee-on-health-care-for-underserved-women/health-disparitiesin-rural-women	http://www.acog.org/resources-andpublications/committee-opinions/committee-on-health-care-for-underserved-women/health-disparitiesin-rural-woman	NOUN
taxlaw-2843	535	10	.	.	PUNCT
taxlaw-2843	536	1	165	165	NUM
taxlaw-2843	537	1	i	i	NOUN
taxlaw-2843	537	2	d.	d.	PROPN
taxlaw-2843	537	3	166	166	NUM
taxlaw-2843	537	4	though	though	SCONJ
taxlaw-2843	537	5	their	their	PRON
taxlaw-2843	537	6	function	function	NOUN
taxlaw-2843	537	7	should	should	AUX
taxlaw-2843	537	8	be	be	AUX
taxlaw-2843	537	9	relatively	relatively	ADV
taxlaw-2843	537	10	limited	limited	ADJ
taxlaw-2843	537	11	,	,	PUNCT
taxlaw-2843	537	12	the	the	DET
taxlaw-2843	537	13	boards	board	NOUN
taxlaw-2843	537	14	should	should	AUX
taxlaw-2843	537	15	have	have	VERB
taxlaw-2843	537	16	a	a	DET
taxlaw-2843	537	17	fairly	fairly	ADV
taxlaw-2843	537	18	large	large	ADJ
taxlaw-2843	537	19	degree	degree	NOUN
taxlaw-2843	537	20	of	of	ADP
taxlaw-2843	537	21	discretion	discretion	NOUN
taxlaw-2843	537	22	over	over	ADP
taxlaw-2843	537	23	cases	case	NOUN
taxlaw-2843	537	24	that	that	PRON
taxlaw-2843	537	25	come	come	VERB
taxlaw-2843	537	26	before	before	ADP
taxlaw-2843	537	27	them	they	PRON
taxlaw-2843	537	28	.	.	PUNCT
taxlaw-2843	538	1	for	for	ADP
taxlaw-2843	538	2	example	example	NOUN
taxlaw-2843	538	3	,	,	PUNCT
taxlaw-2843	538	4	a	a	DET
taxlaw-2843	538	5	hospital	hospital	NOUN
taxlaw-2843	538	6	should	should	AUX
taxlaw-2843	538	7	not	not	PART
taxlaw-2843	538	8	be	be	AUX
taxlaw-2843	538	9	denied	deny	VERB
taxlaw-2843	538	10	credits	credit	NOUN
taxlaw-2843	538	11	for	for	ADP
taxlaw-2843	538	12	their	their	PRON
taxlaw-2843	538	13	obstetrics	obstetric	NOUN
taxlaw-2843	538	14	program	program	NOUN
taxlaw-2843	538	15	if	if	SCONJ
taxlaw-2843	538	16	it	it	PRON
taxlaw-2843	538	17	treats	treat	VERB
taxlaw-2843	538	18	a	a	DET
taxlaw-2843	538	19	large	large	ADJ
taxlaw-2843	538	20	number	number	NOUN
taxlaw-2843	538	21	of	of	ADP
taxlaw-2843	538	22	medicaid	medicaid	PROPN
taxlaw-2843	538	23	patients	patient	NOUN
taxlaw-2843	538	24	even	even	ADV
taxlaw-2843	538	25	if	if	SCONJ
taxlaw-2843	538	26	a	a	DET
taxlaw-2843	538	27	competitor	competitor	NOUN
taxlaw-2843	538	28	operates	operate	VERB
taxlaw-2843	538	29	a	a	DET
taxlaw-2843	538	30	profitable	profitable	ADJ
taxlaw-2843	538	31	obstetrics	obstetric	NOUN
taxlaw-2843	538	32	department	department	NOUN
taxlaw-2843	538	33	with	with	ADP
taxlaw-2843	538	34	relatively	relatively	ADV
taxlaw-2843	538	35	few	few	ADJ
taxlaw-2843	538	36	or	or	CCONJ
taxlaw-2843	538	37	no	no	DET
taxlaw-2843	538	38	medicaid	medicaid	PROPN
taxlaw-2843	538	39	patients	patient	NOUN
taxlaw-2843	538	40	.	.	PUNCT
taxlaw-2843	539	1	136	136	NUM
taxlaw-2843	539	2	columbia	columbia	PROPN
taxlaw-2843	539	3	journal	journal	NOUN
taxlaw-2843	539	4	of	of	ADP
taxlaw-2843	539	5	tax	tax	NOUN
taxlaw-2843	539	6	law	law	NOUN
taxlaw-2843	539	7	[	[	X
taxlaw-2843	539	8	vol.8:113	vol.8:113	PROPN
taxlaw-2843	539	9	at	at	ADP
taxlaw-2843	539	10	least	least	ADJ
taxlaw-2843	539	11	considered	consider	VERB
taxlaw-2843	539	12	the	the	DET
taxlaw-2843	539	13	relevant	relevant	ADJ
taxlaw-2843	539	14	costs	cost	NOUN
taxlaw-2843	539	15	and	and	CCONJ
taxlaw-2843	539	16	benefits	benefit	NOUN
taxlaw-2843	539	17	and	and	CCONJ
taxlaw-2843	539	18	determined	determine	VERB
taxlaw-2843	539	19	that	that	SCONJ
taxlaw-2843	539	20	the	the	DET
taxlaw-2843	539	21	balance	balance	NOUN
taxlaw-2843	539	22	of	of	ADP
taxlaw-2843	539	23	the	the	DET
taxlaw-2843	539	24	two	two	NUM
taxlaw-2843	539	25	is	be	AUX
taxlaw-2843	539	26	favorable	favorable	ADJ
taxlaw-2843	539	27	.	.	PUNCT
taxlaw-2843	540	1	the	the	DET
taxlaw-2843	540	2	transition	transition	NOUN
taxlaw-2843	540	3	will	will	AUX
taxlaw-2843	540	4	also	also	ADV
taxlaw-2843	540	5	be	be	AUX
taxlaw-2843	540	6	expensive	expensive	ADJ
taxlaw-2843	540	7	for	for	ADP
taxlaw-2843	540	8	hospitals	hospital	NOUN
taxlaw-2843	540	9	.	.	PUNCT
taxlaw-2843	541	1	though	though	SCONJ
taxlaw-2843	541	2	a	a	DET
taxlaw-2843	541	3	credits	credit	NOUN
taxlaw-2843	541	4	-	-	PUNCT
taxlaw-2843	541	5	based	base	VERB
taxlaw-2843	541	6	system	system	NOUN
taxlaw-2843	541	7	could	could	AUX
taxlaw-2843	541	8	theoretically	theoretically	ADV
taxlaw-2843	541	9	bring	bring	VERB
taxlaw-2843	541	10	in	in	ADP
taxlaw-2843	541	11	more	more	ADJ
taxlaw-2843	541	12	money	money	NOUN
taxlaw-2843	541	13	for	for	ADP
taxlaw-2843	541	14	a	a	DET
taxlaw-2843	541	15	hospital	hospital	NOUN
taxlaw-2843	541	16	than	than	SCONJ
taxlaw-2843	541	17	the	the	DET
taxlaw-2843	541	18	loss	loss	NOUN
taxlaw-2843	541	19	of	of	ADP
taxlaw-2843	541	20	property	property	NOUN
taxlaw-2843	541	21	tax	tax	NOUN
taxlaw-2843	541	22	exemption	exemption	NOUN
taxlaw-2843	541	23	removes	remove	VERB
taxlaw-2843	541	24	,	,	PUNCT
taxlaw-2843	541	25	in	in	ADP
taxlaw-2843	541	26	the	the	DET
taxlaw-2843	541	27	short	short	ADJ
taxlaw-2843	541	28	term	term	NOUN
taxlaw-2843	541	29	,	,	PUNCT
taxlaw-2843	541	30	many	many	ADJ
taxlaw-2843	541	31	hospitals	hospital	NOUN
taxlaw-2843	541	32	will	will	AUX
taxlaw-2843	541	33	need	need	VERB
taxlaw-2843	541	34	to	to	PART
taxlaw-2843	541	35	figure	figure	VERB
taxlaw-2843	541	36	out	out	ADP
taxlaw-2843	541	37	how	how	SCONJ
taxlaw-2843	541	38	to	to	PART
taxlaw-2843	541	39	effectively	effectively	ADV
taxlaw-2843	541	40	compile	compile	VERB
taxlaw-2843	541	41	and	and	CCONJ
taxlaw-2843	541	42	present	present	ADJ
taxlaw-2843	541	43	evidence	evidence	NOUN
taxlaw-2843	541	44	to	to	ADP
taxlaw-2843	541	45	the	the	DET
taxlaw-2843	541	46	evaluation	evaluation	NOUN
taxlaw-2843	541	47	board	board	NOUN
taxlaw-2843	541	48	.	.	PUNCT
taxlaw-2843	542	1	these	these	DET
taxlaw-2843	542	2	up	up	ADJ
taxlaw-2843	542	3	-	-	PUNCT
taxlaw-2843	542	4	front	front	NOUN
taxlaw-2843	542	5	costs	cost	NOUN
taxlaw-2843	542	6	,	,	PUNCT
taxlaw-2843	542	7	coupled	couple	VERB
taxlaw-2843	542	8	with	with	ADP
taxlaw-2843	542	9	the	the	DET
taxlaw-2843	542	10	existing	exist	VERB
taxlaw-2843	542	11	expense	expense	NOUN
taxlaw-2843	542	12	of	of	ADP
taxlaw-2843	542	13	the	the	DET
taxlaw-2843	542	14	chna	chna	NOUN
taxlaw-2843	542	15	process	process	NOUN
taxlaw-2843	542	16	,	,	PUNCT
taxlaw-2843	542	17	may	may	AUX
taxlaw-2843	542	18	be	be	AUX
taxlaw-2843	542	19	difficult	difficult	ADJ
taxlaw-2843	542	20	for	for	ADP
taxlaw-2843	542	21	struggling	struggle	VERB
taxlaw-2843	542	22	hospitals	hospital	NOUN
taxlaw-2843	542	23	to	to	PART
taxlaw-2843	542	24	bear	bear	VERB
taxlaw-2843	542	25	.	.	PUNCT
taxlaw-2843	543	1	to	to	PART
taxlaw-2843	543	2	remove	remove	VERB
taxlaw-2843	543	3	some	some	PRON
taxlaw-2843	543	4	of	of	ADP
taxlaw-2843	543	5	this	this	DET
taxlaw-2843	543	6	burden	burden	NOUN
taxlaw-2843	543	7	,	,	PUNCT
taxlaw-2843	543	8	the	the	DET
taxlaw-2843	543	9	system	system	NOUN
taxlaw-2843	543	10	could	could	AUX
taxlaw-2843	543	11	be	be	AUX
taxlaw-2843	543	12	announced	announce	VERB
taxlaw-2843	543	13	several	several	ADJ
taxlaw-2843	543	14	years	year	NOUN
taxlaw-2843	543	15	before	before	SCONJ
taxlaw-2843	543	16	it	it	PRON
taxlaw-2843	543	17	takes	take	VERB
taxlaw-2843	543	18	effect	effect	NOUN
taxlaw-2843	543	19	.	.	PUNCT
taxlaw-2843	544	1	the	the	DET
taxlaw-2843	544	2	state	state	NOUN
taxlaw-2843	544	3	could	could	AUX
taxlaw-2843	544	4	also	also	ADV
taxlaw-2843	544	5	allow	allow	VERB
taxlaw-2843	544	6	hospitals	hospital	NOUN
taxlaw-2843	544	7	to	to	PART
taxlaw-2843	544	8	make	make	VERB
taxlaw-2843	544	9	a	a	DET
taxlaw-2843	544	10	“	"	PUNCT
taxlaw-2843	544	11	practice	practice	NOUN
taxlaw-2843	544	12	”	"	PUNCT
taxlaw-2843	544	13	round	round	NOUN
taxlaw-2843	544	14	of	of	ADP
taxlaw-2843	544	15	tax	tax	NOUN
taxlaw-2843	544	16	credit	credit	NOUN
taxlaw-2843	544	17	petitions	petition	NOUN
taxlaw-2843	544	18	.	.	PUNCT
taxlaw-2843	545	1	in	in	ADP
taxlaw-2843	545	2	the	the	DET
taxlaw-2843	545	3	first	first	ADJ
taxlaw-2843	545	4	year	year	NOUN
taxlaw-2843	545	5	of	of	ADP
taxlaw-2843	545	6	implementation	implementation	NOUN
taxlaw-2843	545	7	,	,	PUNCT
taxlaw-2843	545	8	the	the	DET
taxlaw-2843	545	9	evaluation	evaluation	NOUN
taxlaw-2843	545	10	board	board	NOUN
taxlaw-2843	545	11	could	could	AUX
taxlaw-2843	545	12	give	give	VERB
taxlaw-2843	545	13	all	all	DET
taxlaw-2843	545	14	hospitals	hospital	NOUN
taxlaw-2843	545	15	who	who	PRON
taxlaw-2843	545	16	submit	submit	VERB
taxlaw-2843	545	17	petitions	petition	NOUN
taxlaw-2843	545	18	for	for	ADP
taxlaw-2843	545	19	specific	specific	ADJ
taxlaw-2843	545	20	credits	credit	NOUN
taxlaw-2843	545	21	the	the	DET
taxlaw-2843	545	22	choice	choice	NOUN
taxlaw-2843	545	23	between	between	ADP
taxlaw-2843	545	24	transitioning	transition	VERB
taxlaw-2843	545	25	immediately	immediately	ADV
taxlaw-2843	545	26	to	to	ADP
taxlaw-2843	545	27	the	the	DET
taxlaw-2843	545	28	credits	credit	NOUN
taxlaw-2843	545	29	-	-	PUNCT
taxlaw-2843	545	30	based	base	VERB
taxlaw-2843	545	31	system	system	NOUN
taxlaw-2843	545	32	and	and	CCONJ
taxlaw-2843	545	33	keeping	keep	VERB
taxlaw-2843	545	34	their	their	PRON
taxlaw-2843	545	35	existing	exist	VERB
taxlaw-2843	545	36	exemption	exemption	NOUN
taxlaw-2843	545	37	for	for	ADP
taxlaw-2843	545	38	a	a	DET
taxlaw-2843	545	39	period	period	NOUN
taxlaw-2843	545	40	of	of	ADP
taxlaw-2843	545	41	three	three	NUM
taxlaw-2843	545	42	years	year	NOUN
taxlaw-2843	545	43	after	after	ADP
taxlaw-2843	545	44	seeing	see	VERB
taxlaw-2843	545	45	the	the	DET
taxlaw-2843	545	46	results	result	NOUN
taxlaw-2843	545	47	.	.	PUNCT
taxlaw-2843	546	1	this	this	PRON
taxlaw-2843	546	2	will	will	AUX
taxlaw-2843	546	3	allow	allow	VERB
taxlaw-2843	546	4	hospitals	hospital	NOUN
taxlaw-2843	546	5	to	to	PART
taxlaw-2843	546	6	go	go	VERB
taxlaw-2843	546	7	through	through	ADP
taxlaw-2843	546	8	the	the	DET
taxlaw-2843	546	9	petition	petition	NOUN
taxlaw-2843	546	10	process	process	NOUN
taxlaw-2843	546	11	,	,	PUNCT
taxlaw-2843	546	12	see	see	VERB
taxlaw-2843	546	13	how	how	SCONJ
taxlaw-2843	546	14	their	their	PRON
taxlaw-2843	546	15	petitions	petition	NOUN
taxlaw-2843	546	16	fared	fare	VERB
taxlaw-2843	546	17	,	,	PUNCT
taxlaw-2843	546	18	and	and	CCONJ
taxlaw-2843	546	19	learn	learn	VERB
taxlaw-2843	546	20	about	about	ADP
taxlaw-2843	546	21	to	to	PART
taxlaw-2843	546	22	prepare	prepare	VERB
taxlaw-2843	546	23	more	more	ADV
taxlaw-2843	546	24	effectively	effectively	ADV
taxlaw-2843	546	25	for	for	ADP
taxlaw-2843	546	26	the	the	DET
taxlaw-2843	546	27	next	next	ADJ
taxlaw-2843	546	28	cycle	cycle	NOUN
taxlaw-2843	546	29	while	while	SCONJ
taxlaw-2843	546	30	maintaining	maintain	VERB
taxlaw-2843	546	31	their	their	PRON
taxlaw-2843	546	32	existing	exist	VERB
taxlaw-2843	546	33	exempt	exempt	ADJ
taxlaw-2843	546	34	status	status	NOUN
taxlaw-2843	546	35	.	.	PUNCT
taxlaw-2843	547	1	ultimately	ultimately	ADV
taxlaw-2843	547	2	,	,	PUNCT
taxlaw-2843	547	3	this	this	PRON
taxlaw-2843	547	4	should	should	AUX
taxlaw-2843	547	5	allow	allow	VERB
taxlaw-2843	547	6	hospitals	hospital	NOUN
taxlaw-2843	547	7	to	to	PART
taxlaw-2843	547	8	craft	craft	VERB
taxlaw-2843	547	9	reasonable	reasonable	ADJ
taxlaw-2843	547	10	predictions	prediction	NOUN
taxlaw-2843	547	11	about	about	ADP
taxlaw-2843	547	12	what	what	PRON
taxlaw-2843	547	13	credits	credit	NOUN
taxlaw-2843	547	14	will	will	AUX
taxlaw-2843	547	15	be	be	AUX
taxlaw-2843	547	16	available	available	ADJ
taxlaw-2843	547	17	to	to	ADP
taxlaw-2843	547	18	them	they	PRON
taxlaw-2843	547	19	once	once	SCONJ
taxlaw-2843	547	20	the	the	DET
taxlaw-2843	547	21	law	law	NOUN
taxlaw-2843	547	22	goes	go	VERB
taxlaw-2843	547	23	fully	fully	ADV
taxlaw-2843	547	24	into	into	ADP
taxlaw-2843	547	25	effect	effect	NOUN
taxlaw-2843	547	26	and	and	CCONJ
taxlaw-2843	547	27	plan	plan	VERB
taxlaw-2843	547	28	their	their	PRON
taxlaw-2843	547	29	finances	finance	NOUN
taxlaw-2843	547	30	accordingly	accordingly	ADV
taxlaw-2843	547	31	.	.	PUNCT
taxlaw-2843	548	1	on	on	ADP
taxlaw-2843	548	2	balance	balance	NOUN
taxlaw-2843	548	3	,	,	PUNCT
taxlaw-2843	548	4	a	a	DET
taxlaw-2843	548	5	centralized	centralized	ADJ
taxlaw-2843	548	6	oversight	oversight	NOUN
taxlaw-2843	548	7	board	board	NOUN
taxlaw-2843	548	8	that	that	PRON
taxlaw-2843	548	9	makes	make	VERB
taxlaw-2843	548	10	determinations	determination	NOUN
taxlaw-2843	548	11	about	about	ADP
taxlaw-2843	548	12	services	service	NOUN
taxlaw-2843	548	13	that	that	PRON
taxlaw-2843	548	14	do	do	AUX
taxlaw-2843	548	15	not	not	PART
taxlaw-2843	548	16	fit	fit	VERB
taxlaw-2843	548	17	a	a	DET
taxlaw-2843	548	18	state	state	NOUN
taxlaw-2843	548	19	’s	’s	PART
taxlaw-2843	548	20	safe	safe	ADJ
taxlaw-2843	548	21	harbor	harbor	NOUN
taxlaw-2843	548	22	eligibility	eligibility	NOUN
taxlaw-2843	548	23	provisions	provision	NOUN
taxlaw-2843	548	24	ensures	ensure	VERB
taxlaw-2843	548	25	that	that	SCONJ
taxlaw-2843	548	26	the	the	DET
taxlaw-2843	548	27	credit	credit	NOUN
taxlaw-2843	548	28	system	system	NOUN
taxlaw-2843	548	29	is	be	AUX
taxlaw-2843	548	30	adequately	adequately	ADV
taxlaw-2843	548	31	flexible	flexible	ADJ
taxlaw-2843	548	32	to	to	PART
taxlaw-2843	548	33	create	create	VERB
taxlaw-2843	548	34	socially	socially	ADV
taxlaw-2843	548	35	beneficial	beneficial	ADJ
taxlaw-2843	548	36	incentives	incentive	NOUN
taxlaw-2843	548	37	for	for	ADP
taxlaw-2843	548	38	hospitals	hospital	NOUN
taxlaw-2843	548	39	.	.	PUNCT
taxlaw-2843	549	1	2	2	X
taxlaw-2843	549	2	.	.	X
taxlaw-2843	549	3	measuring	measure	VERB
taxlaw-2843	549	4	credits	credit	NOUN
taxlaw-2843	549	5	identifying	identify	VERB
taxlaw-2843	549	6	which	which	DET
taxlaw-2843	549	7	services	service	NOUN
taxlaw-2843	549	8	at	at	ADP
taxlaw-2843	549	9	which	which	PRON
taxlaw-2843	549	10	hospitals	hospital	NOUN
taxlaw-2843	549	11	should	should	AUX
taxlaw-2843	549	12	be	be	AUX
taxlaw-2843	549	13	eligible	eligible	ADJ
taxlaw-2843	549	14	to	to	PART
taxlaw-2843	549	15	generate	generate	VERB
taxlaw-2843	549	16	credits	credit	NOUN
taxlaw-2843	549	17	creates	create	VERB
taxlaw-2843	549	18	incentives	incentive	NOUN
taxlaw-2843	549	19	for	for	SCONJ
taxlaw-2843	549	20	hospitals	hospital	NOUN
taxlaw-2843	549	21	to	to	PART
taxlaw-2843	549	22	provide	provide	VERB
taxlaw-2843	549	23	more	more	ADJ
taxlaw-2843	549	24	of	of	ADP
taxlaw-2843	549	25	the	the	DET
taxlaw-2843	549	26	things	thing	NOUN
taxlaw-2843	549	27	that	that	PRON
taxlaw-2843	549	28	benefit	benefit	VERB
taxlaw-2843	549	29	their	their	PRON
taxlaw-2843	549	30	communities	community	NOUN
taxlaw-2843	549	31	the	the	DET
taxlaw-2843	549	32	most	most	ADJ
taxlaw-2843	549	33	.	.	PUNCT
taxlaw-2843	550	1	however	however	ADV
taxlaw-2843	550	2	,	,	PUNCT
taxlaw-2843	550	3	this	this	DET
taxlaw-2843	550	4	first	first	ADJ
taxlaw-2843	550	5	step	step	NOUN
taxlaw-2843	550	6	alone	alone	ADV
taxlaw-2843	550	7	creates	create	VERB
taxlaw-2843	550	8	a	a	DET
taxlaw-2843	550	9	new	new	ADJ
taxlaw-2843	550	10	problem	problem	NOUN
taxlaw-2843	550	11	:	:	PUNCT
taxlaw-2843	550	12	how	how	SCONJ
taxlaw-2843	550	13	are	be	AUX
taxlaw-2843	550	14	the	the	DET
taxlaw-2843	550	15	credits	credit	NOUN
taxlaw-2843	550	16	measured	measure	VERB
taxlaw-2843	550	17	?	?	PUNCT
taxlaw-2843	551	1	to	to	PART
taxlaw-2843	551	2	create	create	VERB
taxlaw-2843	551	3	an	an	DET
taxlaw-2843	551	4	effective	effective	ADJ
taxlaw-2843	551	5	incentive	incentive	NOUN
taxlaw-2843	551	6	for	for	SCONJ
taxlaw-2843	551	7	hospitals	hospital	NOUN
taxlaw-2843	551	8	to	to	PART
taxlaw-2843	551	9	create	create	VERB
taxlaw-2843	551	10	social	social	ADJ
taxlaw-2843	551	11	benefits	benefit	NOUN
taxlaw-2843	551	12	,	,	PUNCT
taxlaw-2843	551	13	the	the	DET
taxlaw-2843	551	14	financial	financial	ADJ
taxlaw-2843	551	15	subsidy	subsidy	NOUN
taxlaw-2843	551	16	,	,	PUNCT
taxlaw-2843	551	17	the	the	DET
taxlaw-2843	551	18	credits	credit	NOUN
taxlaw-2843	551	19	,	,	PUNCT
taxlaw-2843	551	20	must	must	AUX
taxlaw-2843	551	21	be	be	AUX
taxlaw-2843	551	22	tethered	tether	VERB
taxlaw-2843	551	23	to	to	ADP
taxlaw-2843	551	24	the	the	DET
taxlaw-2843	551	25	costs	cost	NOUN
taxlaw-2843	551	26	of	of	ADP
taxlaw-2843	551	27	providing	provide	VERB
taxlaw-2843	551	28	the	the	DET
taxlaw-2843	551	29	activity	activity	NOUN
taxlaw-2843	551	30	to	to	PART
taxlaw-2843	551	31	be	be	AUX
taxlaw-2843	551	32	subsidized	subsidize	VERB
taxlaw-2843	551	33	,	,	PUNCT
taxlaw-2843	551	34	the	the	DET
taxlaw-2843	551	35	eligible	eligible	ADJ
taxlaw-2843	551	36	services	service	NOUN
taxlaw-2843	551	37	.	.	PUNCT
taxlaw-2843	552	1	however	however	ADV
taxlaw-2843	552	2	,	,	PUNCT
taxlaw-2843	552	3	if	if	SCONJ
taxlaw-2843	552	4	credits	credit	NOUN
taxlaw-2843	552	5	are	be	AUX
taxlaw-2843	552	6	offered	offer	VERB
taxlaw-2843	552	7	based	base	VERB
taxlaw-2843	552	8	purely	purely	ADV
taxlaw-2843	552	9	on	on	ADP
taxlaw-2843	552	10	costs	cost	NOUN
taxlaw-2843	552	11	with	with	ADP
taxlaw-2843	552	12	no	no	DET
taxlaw-2843	552	13	other	other	ADJ
taxlaw-2843	552	14	controls	control	NOUN
taxlaw-2843	552	15	or	or	CCONJ
taxlaw-2843	552	16	oversight	oversight	NOUN
taxlaw-2843	552	17	,	,	PUNCT
taxlaw-2843	552	18	hospitals	hospital	NOUN
taxlaw-2843	552	19	would	would	AUX
taxlaw-2843	552	20	have	have	VERB
taxlaw-2843	552	21	an	an	DET
taxlaw-2843	552	22	incentive	incentive	NOUN
taxlaw-2843	552	23	to	to	PART
taxlaw-2843	552	24	inflate	inflate	VERB
taxlaw-2843	552	25	the	the	DET
taxlaw-2843	552	26	costs	cost	NOUN
taxlaw-2843	552	27	of	of	ADP
taxlaw-2843	552	28	credit	credit	NOUN
taxlaw-2843	552	29	-	-	PUNCT
taxlaw-2843	552	30	eligible	eligible	ADJ
taxlaw-2843	552	31	services	service	NOUN
taxlaw-2843	552	32	.	.	PUNCT
taxlaw-2843	553	1	though	though	SCONJ
taxlaw-2843	553	2	most	most	ADJ
taxlaw-2843	553	3	hospitals	hospital	NOUN
taxlaw-2843	553	4	may	may	AUX
taxlaw-2843	553	5	not	not	PART
taxlaw-2843	553	6	waste	waste	VERB
taxlaw-2843	553	7	time	time	NOUN
taxlaw-2843	553	8	and	and	CCONJ
taxlaw-2843	553	9	resources	resource	NOUN
taxlaw-2843	553	10	to	to	PART
taxlaw-2843	553	11	unscrupulously	unscrupulously	ADV
taxlaw-2843	553	12	inflate	inflate	VERB
taxlaw-2843	553	13	charity	charity	NOUN
taxlaw-2843	553	14	care	care	NOUN
taxlaw-2843	553	15	services	service	NOUN
taxlaw-2843	553	16	,	,	PUNCT
taxlaw-2843	553	17	they	they	PRON
taxlaw-2843	553	18	would	would	AUX
taxlaw-2843	553	19	also	also	ADV
taxlaw-2843	553	20	have	have	VERB
taxlaw-2843	553	21	little	little	ADJ
taxlaw-2843	553	22	reason	reason	NOUN
taxlaw-2843	553	23	to	to	PART
taxlaw-2843	553	24	ensure	ensure	VERB
taxlaw-2843	553	25	that	that	SCONJ
taxlaw-2843	553	26	those	those	DET
taxlaw-2843	553	27	cases	case	NOUN
taxlaw-2843	553	28	were	be	AUX
taxlaw-2843	553	29	handled	handle	VERB
taxlaw-2843	553	30	efficiently	efficiently	ADV
taxlaw-2843	553	31	.	.	PUNCT
taxlaw-2843	554	1	though	though	SCONJ
taxlaw-2843	554	2	each	each	DET
taxlaw-2843	554	3	state	state	NOUN
taxlaw-2843	554	4	must	must	AUX
taxlaw-2843	554	5	ultimately	ultimately	ADV
taxlaw-2843	554	6	evaluate	evaluate	VERB
taxlaw-2843	554	7	for	for	ADP
taxlaw-2843	554	8	itself	itself	PRON
taxlaw-2843	554	9	which	which	DET
taxlaw-2843	554	10	metric	metric	NOUN
taxlaw-2843	554	11	is	be	AUX
taxlaw-2843	554	12	best	good	ADJ
taxlaw-2843	554	13	,	,	PUNCT
taxlaw-2843	554	14	any	any	DET
taxlaw-2843	554	15	workable	workable	ADJ
taxlaw-2843	554	16	system	system	NOUN
taxlaw-2843	554	17	must	must	AUX
taxlaw-2843	554	18	contain	contain	VERB
taxlaw-2843	554	19	at	at	ADP
taxlaw-2843	554	20	least	least	ADJ
taxlaw-2843	554	21	some	some	PRON
taxlaw-2843	554	22	answer	answer	NOUN
taxlaw-2843	554	23	to	to	ADP
taxlaw-2843	554	24	this	this	DET
taxlaw-2843	554	25	challenge	challenge	NOUN
taxlaw-2843	554	26	.	.	PUNCT
taxlaw-2843	555	1	states	state	NOUN
taxlaw-2843	555	2	could	could	AUX
taxlaw-2843	555	3	peg	peg	VERB
taxlaw-2843	555	4	the	the	DET
taxlaw-2843	555	5	value	value	NOUN
taxlaw-2843	555	6	of	of	ADP
taxlaw-2843	555	7	the	the	DET
taxlaw-2843	555	8	credits	credit	NOUN
taxlaw-2843	555	9	to	to	ADP
taxlaw-2843	555	10	the	the	DET
taxlaw-2843	555	11	net	net	ADJ
taxlaw-2843	555	12	cost	cost	NOUN
taxlaw-2843	555	13	of	of	ADP
taxlaw-2843	555	14	providing	provide	VERB
taxlaw-2843	555	15	the	the	DET
taxlaw-2843	555	16	eligible	eligible	ADJ
taxlaw-2843	555	17	services	service	NOUN
taxlaw-2843	555	18	and	and	CCONJ
taxlaw-2843	555	19	pair	pair	VERB
taxlaw-2843	555	20	such	such	DET
taxlaw-2843	555	21	a	a	DET
taxlaw-2843	555	22	system	system	NOUN
taxlaw-2843	555	23	with	with	ADP
taxlaw-2843	555	24	provisions	provision	NOUN
taxlaw-2843	555	25	that	that	PRON
taxlaw-2843	555	26	require	require	VERB
taxlaw-2843	555	27	sound	sound	ADJ
taxlaw-2843	555	28	practices	practice	NOUN
taxlaw-2843	555	29	on	on	ADP
taxlaw-2843	555	30	the	the	DET
taxlaw-2843	555	31	part	part	NOUN
taxlaw-2843	555	32	of	of	ADP
taxlaw-2843	555	33	hospitals	hospital	NOUN
taxlaw-2843	555	34	.	.	PUNCT
taxlaw-2843	556	1	hospitals	hospital	NOUN
taxlaw-2843	556	2	could	could	AUX
taxlaw-2843	556	3	be	be	AUX
taxlaw-2843	556	4	required	require	VERB
taxlaw-2843	556	5	to	to	PART
taxlaw-2843	556	6	maintain	maintain	VERB
taxlaw-2843	556	7	an	an	DET
taxlaw-2843	556	8	ombudsman	ombudsman	NOUN
taxlaw-2843	556	9	program	program	NOUN
taxlaw-2843	556	10	to	to	PART
taxlaw-2843	556	11	evaluate	evaluate	VERB
taxlaw-2843	556	12	procedures	procedure	NOUN
taxlaw-2843	556	13	of	of	ADP
taxlaw-2843	556	14	credit	credit	NOUN
taxlaw-2843	556	15	-	-	PUNCT
taxlaw-2843	556	16	eligible	eligible	ADJ
taxlaw-2843	556	17	services	service	NOUN
taxlaw-2843	556	18	and	and	CCONJ
taxlaw-2843	556	19	ensure	ensure	VERB
taxlaw-2843	556	20	that	that	SCONJ
taxlaw-2843	556	21	they	they	PRON
taxlaw-2843	556	22	comport	comport	VERB
taxlaw-2843	556	23	with	with	ADP
taxlaw-2843	556	24	industry	industry	NOUN
taxlaw-2843	556	25	standards	standard	NOUN
taxlaw-2843	556	26	.	.	PUNCT
taxlaw-2843	557	1	the	the	DET
taxlaw-2843	557	2	state	state	NOUN
taxlaw-2843	557	3	could	could	AUX
taxlaw-2843	557	4	also	also	ADV
taxlaw-2843	557	5	empower	empower	VERB
taxlaw-2843	557	6	an	an	DET
taxlaw-2843	557	7	administrative	administrative	ADJ
taxlaw-2843	557	8	agency	agency	NOUN
taxlaw-2843	557	9	to	to	PART
taxlaw-2843	557	10	conduct	conduct	VERB
taxlaw-2843	557	11	periodic	periodic	ADJ
taxlaw-2843	557	12	,	,	PUNCT
taxlaw-2843	557	13	random	random	ADJ
taxlaw-2843	557	14	audits	audits	NOUN
taxlaw-2843	557	15	of	of	ADP
taxlaw-2843	557	16	hospitals	hospital	NOUN
taxlaw-2843	557	17	’	'	PUNCT
taxlaw-2843	557	18	credit	credit	NOUN
taxlaw-2843	557	19	-	-	PUNCT
taxlaw-2843	557	20	eligible	eligible	ADJ
taxlaw-2843	557	21	activities	activity	NOUN
taxlaw-2843	557	22	.	.	PUNCT
taxlaw-2843	558	1	the	the	DET
taxlaw-2843	558	2	enacting	enact	VERB
taxlaw-2843	558	3	legislation	legislation	NOUN
taxlaw-2843	558	4	could	could	AUX
taxlaw-2843	558	5	also	also	ADV
taxlaw-2843	558	6	subject	subject	VERB
taxlaw-2843	558	7	hospitals	hospital	NOUN
taxlaw-2843	558	8	to	to	ADP
taxlaw-2843	558	9	criminal	criminal	ADJ
taxlaw-2843	558	10	fraud	fraud	NOUN
taxlaw-2843	558	11	charges	charge	NOUN
taxlaw-2843	558	12	for	for	ADP
taxlaw-2843	558	13	inflating	inflate	VERB
taxlaw-2843	558	14	costs	cost	NOUN
taxlaw-2843	558	15	or	or	CCONJ
taxlaw-2843	558	16	deviating	deviate	VERB
taxlaw-2843	558	17	from	from	ADP
taxlaw-2843	558	18	standard	standard	ADJ
taxlaw-2843	558	19	industry	industry	NOUN
taxlaw-2843	558	20	practice	practice	NOUN
taxlaw-2843	558	21	when	when	SCONJ
taxlaw-2843	558	22	handling	handle	VERB
taxlaw-2843	558	23	a	a	DET
taxlaw-2843	558	24	credit	credit	NOUN
taxlaw-2843	558	25	-	-	PUNCT
taxlaw-2843	558	26	eligible	eligible	ADJ
taxlaw-2843	558	27	patient	patient	NOUN
taxlaw-2843	558	28	.	.	PUNCT
taxlaw-2843	559	1	this	this	DET
taxlaw-2843	559	2	approach	approach	NOUN
taxlaw-2843	559	3	has	have	VERB
taxlaw-2843	559	4	both	both	DET
taxlaw-2843	559	5	pros	pro	NOUN
taxlaw-2843	559	6	and	and	CCONJ
taxlaw-2843	559	7	cons	con	NOUN
taxlaw-2843	559	8	.	.	PUNCT
taxlaw-2843	560	1	one	one	NUM
taxlaw-2843	560	2	advantage	advantage	NOUN
taxlaw-2843	560	3	is	be	AUX
taxlaw-2843	560	4	that	that	SCONJ
taxlaw-2843	560	5	it	it	PRON
taxlaw-2843	560	6	closely	closely	ADV
taxlaw-2843	560	7	correlates	correlate	VERB
taxlaw-2843	560	8	the	the	DET
taxlaw-2843	560	9	tax	tax	NOUN
taxlaw-2843	560	10	credits	credit	NOUN
taxlaw-2843	560	11	offered	offer	VERB
taxlaw-2843	560	12	to	to	ADP
taxlaw-2843	560	13	hospitals	hospital	NOUN
taxlaw-2843	560	14	with	with	ADP
taxlaw-2843	560	15	the	the	DET
taxlaw-2843	560	16	activities	activity	NOUN
taxlaw-2843	560	17	that	that	PRON
taxlaw-2843	560	18	the	the	DET
taxlaw-2843	560	19	state	state	NOUN
taxlaw-2843	560	20	wishes	wish	VERB
taxlaw-2843	560	21	to	to	PART
taxlaw-2843	560	22	promote	promote	VERB
taxlaw-2843	560	23	.	.	PUNCT
taxlaw-2843	561	1	it	it	PRON
taxlaw-2843	561	2	also	also	ADV
taxlaw-2843	561	3	gives	give	VERB
taxlaw-2843	561	4	state	state	NOUN
taxlaw-2843	561	5	legislatures	legislature	NOUN
taxlaw-2843	561	6	the	the	DET
taxlaw-2843	561	7	power	power	NOUN
taxlaw-2843	561	8	,	,	PUNCT
taxlaw-2843	561	9	which	which	PRON
taxlaw-2843	561	10	could	could	AUX
taxlaw-2843	561	11	be	be	AUX
taxlaw-2843	561	12	passed	pass	VERB
taxlaw-2843	561	13	on	on	ADP
taxlaw-2843	561	14	to	to	ADP
taxlaw-2843	561	15	the	the	DET
taxlaw-2843	561	16	evaluation	evaluation	NOUN
taxlaw-2843	561	17	board	board	NOUN
taxlaw-2843	561	18	,	,	PUNCT
taxlaw-2843	561	19	to	to	PART
taxlaw-2843	561	20	specifically	specifically	ADV
taxlaw-2843	561	21	tailor	tailor	VERB
taxlaw-2843	561	22	the	the	DET
taxlaw-2843	561	23	credits	credit	NOUN
taxlaw-2843	561	24	in	in	ADP
taxlaw-2843	561	25	a	a	DET
taxlaw-2843	561	26	way	way	NOUN
taxlaw-2843	561	27	that	that	PRON
taxlaw-2843	561	28	creates	create	VERB
taxlaw-2843	561	29	good	good	ADJ
taxlaw-2843	561	30	incentives	incentive	NOUN
taxlaw-2843	561	31	and	and	CCONJ
taxlaw-2843	561	32	controls	control	VERB
taxlaw-2843	561	33	costs	cost	NOUN
taxlaw-2843	561	34	.	.	PUNCT
taxlaw-2843	562	1	2017	2017	NUM
taxlaw-2843	562	2	]	]	PUNCT
taxlaw-2843	562	3	property	property	NOUN
taxlaw-2843	562	4	tax	tax	NOUN
taxlaw-2843	562	5	exemptions	exemption	NOUN
taxlaw-2843	562	6	for	for	ADP
taxlaw-2843	562	7	hospitals	hospital	NOUN
taxlaw-2843	562	8	137	137	NUM
taxlaw-2843	562	9	if	if	SCONJ
taxlaw-2843	562	10	they	they	PRON
taxlaw-2843	562	11	worry	worry	VERB
taxlaw-2843	562	12	about	about	ADP
taxlaw-2843	562	13	excessive	excessive	ADJ
taxlaw-2843	562	14	costs	cost	NOUN
taxlaw-2843	562	15	,	,	PUNCT
taxlaw-2843	562	16	states	state	NOUN
taxlaw-2843	562	17	could	could	AUX
taxlaw-2843	562	18	provide	provide	VERB
taxlaw-2843	562	19	credits	credit	NOUN
taxlaw-2843	562	20	at	at	ADP
taxlaw-2843	562	21	lower	low	ADJ
taxlaw-2843	562	22	rates	rate	NOUN
taxlaw-2843	562	23	for	for	ADP
taxlaw-2843	562	24	services	service	NOUN
taxlaw-2843	562	25	that	that	PRON
taxlaw-2843	562	26	are	be	AUX
taxlaw-2843	562	27	nearly	nearly	ADV
taxlaw-2843	562	28	profitable	profitable	ADJ
taxlaw-2843	562	29	and	and	CCONJ
taxlaw-2843	562	30	higher	high	ADJ
taxlaw-2843	562	31	rates	rate	NOUN
taxlaw-2843	562	32	for	for	ADP
taxlaw-2843	562	33	care	care	NOUN
taxlaw-2843	562	34	that	that	PRON
taxlaw-2843	562	35	goes	go	VERB
taxlaw-2843	562	36	completely	completely	ADV
taxlaw-2843	562	37	unreimbursed	unreimburse	VERB
taxlaw-2843	562	38	.	.	PUNCT
taxlaw-2843	563	1	finally	finally	ADV
taxlaw-2843	563	2	,	,	PUNCT
taxlaw-2843	563	3	the	the	DET
taxlaw-2843	563	4	state	state	NOUN
taxlaw-2843	563	5	could	could	AUX
taxlaw-2843	563	6	adjust	adjust	VERB
taxlaw-2843	563	7	the	the	DET
taxlaw-2843	563	8	multiplier	multipli	ADJ
taxlaw-2843	563	9	to	to	PART
taxlaw-2843	563	10	offer	offer	VERB
taxlaw-2843	563	11	larger	large	ADJ
taxlaw-2843	563	12	or	or	CCONJ
taxlaw-2843	563	13	smaller	small	ADJ
taxlaw-2843	563	14	credits	credit	NOUN
taxlaw-2843	563	15	as	as	ADP
taxlaw-2843	563	16	a	a	DET
taxlaw-2843	563	17	percentage	percentage	NOUN
taxlaw-2843	563	18	of	of	ADP
taxlaw-2843	563	19	the	the	DET
taxlaw-2843	563	20	cost	cost	NOUN
taxlaw-2843	563	21	of	of	ADP
taxlaw-2843	563	22	providing	provide	VERB
taxlaw-2843	563	23	the	the	DET
taxlaw-2843	563	24	service	service	NOUN
taxlaw-2843	563	25	in	in	ADP
taxlaw-2843	563	26	question	question	NOUN
taxlaw-2843	563	27	based	base	VERB
taxlaw-2843	563	28	on	on	ADP
taxlaw-2843	563	29	how	how	SCONJ
taxlaw-2843	563	30	effectively	effectively	ADV
taxlaw-2843	563	31	the	the	DET
taxlaw-2843	563	32	service	service	NOUN
taxlaw-2843	563	33	relieves	relieve	VERB
taxlaw-2843	563	34	a	a	DET
taxlaw-2843	563	35	burden	burden	NOUN
taxlaw-2843	563	36	that	that	PRON
taxlaw-2843	563	37	would	would	AUX
taxlaw-2843	563	38	otherwise	otherwise	ADV
taxlaw-2843	563	39	be	be	AUX
taxlaw-2843	563	40	borne	bear	VERB
taxlaw-2843	563	41	by	by	ADP
taxlaw-2843	563	42	the	the	DET
taxlaw-2843	563	43	government	government	NOUN
taxlaw-2843	563	44	.	.	PUNCT
taxlaw-2843	564	1	alleviating	alleviate	VERB
taxlaw-2843	564	2	government	government	NOUN
taxlaw-2843	564	3	obligations	obligation	NOUN
taxlaw-2843	564	4	is	be	AUX
taxlaw-2843	564	5	a	a	DET
taxlaw-2843	564	6	critical	critical	ADJ
taxlaw-2843	564	7	function	function	NOUN
taxlaw-2843	564	8	of	of	ADP
taxlaw-2843	564	9	nonprofit	nonprofit	ADJ
taxlaw-2843	564	10	organizations	organization	NOUN
taxlaw-2843	564	11	,	,	PUNCT
taxlaw-2843	564	12	is	be	AUX
taxlaw-2843	564	13	currently	currently	ADV
taxlaw-2843	564	14	used	use	VERB
taxlaw-2843	564	15	to	to	PART
taxlaw-2843	564	16	determine	determine	VERB
taxlaw-2843	564	17	eligibility	eligibility	NOUN
taxlaw-2843	564	18	for	for	ADP
taxlaw-2843	564	19	property	property	NOUN
taxlaw-2843	564	20	tax	tax	NOUN
taxlaw-2843	564	21	-	-	PUNCT
taxlaw-2843	564	22	exemptions	exemption	NOUN
taxlaw-2843	564	23	in	in	ADP
taxlaw-2843	564	24	several	several	ADJ
taxlaw-2843	564	25	states	state	NOUN
taxlaw-2843	564	26	,	,	PUNCT
taxlaw-2843	564	27	and	and	CCONJ
taxlaw-2843	564	28	was	be	AUX
taxlaw-2843	564	29	discussed	discuss	VERB
taxlaw-2843	564	30	in	in	ADP
taxlaw-2843	564	31	regards	regard	NOUN
taxlaw-2843	564	32	to	to	ADP
taxlaw-2843	564	33	hospitals	hospital	NOUN
taxlaw-2843	564	34	in	in	ADP
taxlaw-2843	564	35	the	the	DET
taxlaw-2843	564	36	provena	provena	NOUN
taxlaw-2843	564	37	case.167	case.167	NOUN
taxlaw-2843	564	38	the	the	DET
taxlaw-2843	564	39	main	main	ADJ
taxlaw-2843	564	40	drawback	drawback	NOUN
taxlaw-2843	564	41	of	of	ADP
taxlaw-2843	564	42	using	use	VERB
taxlaw-2843	564	43	actual	actual	ADJ
taxlaw-2843	564	44	net	net	ADJ
taxlaw-2843	564	45	costs	cost	NOUN
taxlaw-2843	564	46	to	to	PART
taxlaw-2843	564	47	measure	measure	VERB
taxlaw-2843	564	48	the	the	DET
taxlaw-2843	564	49	value	value	NOUN
taxlaw-2843	564	50	of	of	ADP
taxlaw-2843	564	51	the	the	DET
taxlaw-2843	564	52	credits	credit	NOUN
taxlaw-2843	564	53	is	be	AUX
taxlaw-2843	564	54	that	that	SCONJ
taxlaw-2843	564	55	directly	directly	ADV
taxlaw-2843	564	56	policing	police	VERB
taxlaw-2843	564	57	the	the	DET
taxlaw-2843	564	58	practices	practice	NOUN
taxlaw-2843	564	59	of	of	ADP
taxlaw-2843	564	60	doctors	doctor	NOUN
taxlaw-2843	564	61	and	and	CCONJ
taxlaw-2843	564	62	other	other	ADJ
taxlaw-2843	564	63	practitioners	practitioner	NOUN
taxlaw-2843	564	64	will	will	AUX
taxlaw-2843	564	65	be	be	AUX
taxlaw-2843	564	66	difficult	difficult	ADJ
taxlaw-2843	564	67	and	and	CCONJ
taxlaw-2843	564	68	expensive	expensive	ADJ
taxlaw-2843	564	69	.	.	PUNCT
taxlaw-2843	565	1	if	if	SCONJ
taxlaw-2843	565	2	the	the	DET
taxlaw-2843	565	3	punitive	punitive	ADJ
taxlaw-2843	565	4	measures	measure	NOUN
taxlaw-2843	565	5	meant	mean	VERB
taxlaw-2843	565	6	to	to	PART
taxlaw-2843	565	7	control	control	VERB
taxlaw-2843	565	8	cost	cost	NOUN
taxlaw-2843	565	9	and	and	CCONJ
taxlaw-2843	565	10	quality	quality	NOUN
taxlaw-2843	565	11	are	be	AUX
taxlaw-2843	565	12	too	too	ADV
taxlaw-2843	565	13	stringent	stringent	ADJ
taxlaw-2843	565	14	,	,	PUNCT
taxlaw-2843	565	15	professionals	professional	NOUN
taxlaw-2843	565	16	will	will	AUX
taxlaw-2843	565	17	have	have	VERB
taxlaw-2843	565	18	a	a	DET
taxlaw-2843	565	19	reason	reason	NOUN
taxlaw-2843	565	20	to	to	PART
taxlaw-2843	565	21	avoid	avoid	VERB
taxlaw-2843	565	22	socially	socially	ADV
taxlaw-2843	565	23	beneficial	beneficial	ADJ
taxlaw-2843	565	24	work	work	NOUN
taxlaw-2843	565	25	,	,	PUNCT
taxlaw-2843	565	26	at	at	ADP
taxlaw-2843	565	27	least	least	ADJ
taxlaw-2843	565	28	in	in	ADP
taxlaw-2843	565	29	difficult	difficult	ADJ
taxlaw-2843	565	30	cases	case	NOUN
taxlaw-2843	565	31	.	.	PUNCT
taxlaw-2843	566	1	an	an	DET
taxlaw-2843	566	2	oversight	oversight	NOUN
taxlaw-2843	566	3	program	program	NOUN
taxlaw-2843	566	4	must	must	AUX
taxlaw-2843	566	5	necessarily	necessarily	ADV
taxlaw-2843	566	6	be	be	AUX
taxlaw-2843	566	7	enforced	enforce	VERB
taxlaw-2843	566	8	,	,	PUNCT
taxlaw-2843	566	9	so	so	CCONJ
taxlaw-2843	566	10	litigation	litigation	NOUN
taxlaw-2843	566	11	and	and	CCONJ
taxlaw-2843	566	12	its	its	PRON
taxlaw-2843	566	13	attendant	attendant	ADJ
taxlaw-2843	566	14	costs	cost	NOUN
taxlaw-2843	566	15	will	will	AUX
taxlaw-2843	566	16	be	be	AUX
taxlaw-2843	566	17	unavoidable	unavoidable	ADJ
taxlaw-2843	566	18	in	in	ADP
taxlaw-2843	566	19	at	at	ADP
taxlaw-2843	566	20	least	least	ADJ
taxlaw-2843	566	21	some	some	PRON
taxlaw-2843	566	22	instances	instance	NOUN
taxlaw-2843	566	23	.	.	PUNCT
taxlaw-2843	567	1	finally	finally	ADV
taxlaw-2843	567	2	,	,	PUNCT
taxlaw-2843	567	3	no	no	ADV
taxlaw-2843	567	4	matter	matter	ADV
taxlaw-2843	567	5	the	the	DET
taxlaw-2843	567	6	effort	effort	NOUN
taxlaw-2843	567	7	,	,	PUNCT
taxlaw-2843	567	8	ensuring	ensure	VERB
taxlaw-2843	567	9	best	good	ADJ
taxlaw-2843	567	10	practices	practice	NOUN
taxlaw-2843	567	11	in	in	ADP
taxlaw-2843	567	12	the	the	DET
taxlaw-2843	567	13	face	face	NOUN
taxlaw-2843	567	14	of	of	ADP
taxlaw-2843	567	15	a	a	DET
taxlaw-2843	567	16	financial	financial	ADJ
taxlaw-2843	567	17	incentive	incentive	NOUN
taxlaw-2843	567	18	for	for	ADP
taxlaw-2843	567	19	inefficiency	inefficiency	NOUN
taxlaw-2843	567	20	will	will	AUX
taxlaw-2843	567	21	be	be	AUX
taxlaw-2843	567	22	impossible	impossible	ADJ
taxlaw-2843	567	23	,	,	PUNCT
taxlaw-2843	567	24	and	and	CCONJ
taxlaw-2843	567	25	some	some	DET
taxlaw-2843	567	26	hospitals	hospital	NOUN
taxlaw-2843	567	27	will	will	AUX
taxlaw-2843	567	28	simply	simply	ADV
taxlaw-2843	567	29	get	get	VERB
taxlaw-2843	567	30	away	away	ADV
taxlaw-2843	567	31	with	with	ADP
taxlaw-2843	567	32	inflating	inflate	VERB
taxlaw-2843	567	33	the	the	DET
taxlaw-2843	567	34	cost	cost	NOUN
taxlaw-2843	567	35	of	of	ADP
taxlaw-2843	567	36	some	some	DET
taxlaw-2843	567	37	services	service	NOUN
taxlaw-2843	567	38	and	and	CCONJ
taxlaw-2843	567	39	be	be	AUX
taxlaw-2843	567	40	rewarded	reward	VERB
taxlaw-2843	567	41	with	with	ADP
taxlaw-2843	567	42	higher	high	ADJ
taxlaw-2843	567	43	tax	tax	NOUN
taxlaw-2843	567	44	credits	credit	NOUN
taxlaw-2843	567	45	.	.	PUNCT
taxlaw-2843	568	1	alternatively	alternatively	ADV
taxlaw-2843	568	2	,	,	PUNCT
taxlaw-2843	568	3	states	state	NOUN
taxlaw-2843	568	4	could	could	AUX
taxlaw-2843	568	5	allocate	allocate	VERB
taxlaw-2843	568	6	credits	credit	NOUN
taxlaw-2843	568	7	with	with	ADP
taxlaw-2843	568	8	a	a	DET
taxlaw-2843	568	9	fixed	fix	VERB
taxlaw-2843	568	10	service	service	NOUN
taxlaw-2843	568	11	-	-	PUNCT
taxlaw-2843	568	12	by	by	ADP
taxlaw-2843	568	13	-	-	PUNCT
taxlaw-2843	568	14	service	service	NOUN
taxlaw-2843	568	15	estimate	estimate	NOUN
taxlaw-2843	568	16	of	of	ADP
taxlaw-2843	568	17	costs	cost	NOUN
taxlaw-2843	568	18	rather	rather	ADV
taxlaw-2843	568	19	than	than	ADP
taxlaw-2843	568	20	actual	actual	ADJ
taxlaw-2843	568	21	costs	cost	NOUN
taxlaw-2843	568	22	.	.	PUNCT
taxlaw-2843	569	1	periodically	periodically	ADV
taxlaw-2843	569	2	,	,	PUNCT
taxlaw-2843	569	3	the	the	DET
taxlaw-2843	569	4	same	same	ADJ
taxlaw-2843	569	5	board	board	NOUN
taxlaw-2843	569	6	responsible	responsible	ADJ
taxlaw-2843	569	7	for	for	ADP
taxlaw-2843	569	8	determining	determine	VERB
taxlaw-2843	569	9	whether	whether	SCONJ
taxlaw-2843	569	10	non	non	ADJ
taxlaw-2843	569	11	-	-	ADJ
taxlaw-2843	569	12	codified	codify	VERB
taxlaw-2843	569	13	services	service	NOUN
taxlaw-2843	569	14	are	be	AUX
taxlaw-2843	569	15	credit	credit	NOUN
taxlaw-2843	569	16	-	-	PUNCT
taxlaw-2843	569	17	eligible	eligible	ADJ
taxlaw-2843	569	18	for	for	ADP
taxlaw-2843	569	19	each	each	DET
taxlaw-2843	569	20	hospital	hospital	NOUN
taxlaw-2843	569	21	could	could	AUX
taxlaw-2843	569	22	come	come	VERB
taxlaw-2843	569	23	together	together	ADV
taxlaw-2843	569	24	with	with	ADP
taxlaw-2843	569	25	accounting	accounting	NOUN
taxlaw-2843	569	26	professionals	professional	NOUN
taxlaw-2843	569	27	to	to	PART
taxlaw-2843	569	28	create	create	VERB
taxlaw-2843	569	29	average	average	ADJ
taxlaw-2843	569	30	reimbursement	reimbursement	NOUN
taxlaw-2843	569	31	tables	table	NOUN
taxlaw-2843	569	32	for	for	ADP
taxlaw-2843	569	33	different	different	ADJ
taxlaw-2843	569	34	types	type	NOUN
taxlaw-2843	569	35	of	of	ADP
taxlaw-2843	569	36	services	service	NOUN
taxlaw-2843	569	37	.	.	PUNCT
taxlaw-2843	570	1	the	the	DET
taxlaw-2843	570	2	primary	primary	ADJ
taxlaw-2843	570	3	advantage	advantage	NOUN
taxlaw-2843	570	4	of	of	ADP
taxlaw-2843	570	5	a	a	DET
taxlaw-2843	570	6	proxy	proxy	NOUN
taxlaw-2843	570	7	measure	measure	NOUN
taxlaw-2843	570	8	is	be	AUX
taxlaw-2843	570	9	that	that	SCONJ
taxlaw-2843	570	10	it	it	PRON
taxlaw-2843	570	11	would	would	AUX
taxlaw-2843	570	12	create	create	VERB
taxlaw-2843	570	13	an	an	DET
taxlaw-2843	570	14	incentive	incentive	NOUN
taxlaw-2843	570	15	for	for	SCONJ
taxlaw-2843	570	16	hospitals	hospital	NOUN
taxlaw-2843	570	17	to	to	PART
taxlaw-2843	570	18	keep	keep	VERB
taxlaw-2843	570	19	their	their	PRON
taxlaw-2843	570	20	costs	cost	NOUN
taxlaw-2843	570	21	low	low	ADJ
taxlaw-2843	570	22	;	;	PUNCT
taxlaw-2843	570	23	a	a	DET
taxlaw-2843	570	24	hospital	hospital	NOUN
taxlaw-2843	570	25	that	that	PRON
taxlaw-2843	570	26	performs	perform	VERB
taxlaw-2843	570	27	a	a	DET
taxlaw-2843	570	28	certain	certain	ADJ
taxlaw-2843	570	29	service	service	NOUN
taxlaw-2843	570	30	at	at	ADP
taxlaw-2843	570	31	a	a	DET
taxlaw-2843	570	32	cost	cost	NOUN
taxlaw-2843	570	33	point	point	NOUN
taxlaw-2843	570	34	below	below	ADP
taxlaw-2843	570	35	the	the	DET
taxlaw-2843	570	36	fixed	fix	VERB
taxlaw-2843	570	37	level	level	NOUN
taxlaw-2843	570	38	of	of	ADP
taxlaw-2843	570	39	the	the	DET
taxlaw-2843	570	40	credit	credit	NOUN
taxlaw-2843	570	41	will	will	AUX
taxlaw-2843	570	42	be	be	AUX
taxlaw-2843	570	43	able	able	ADJ
taxlaw-2843	570	44	to	to	PART
taxlaw-2843	570	45	pocket	pocket	VERB
taxlaw-2843	570	46	the	the	DET
taxlaw-2843	570	47	difference	difference	NOUN
taxlaw-2843	570	48	.	.	PUNCT
taxlaw-2843	571	1	in	in	ADP
taxlaw-2843	571	2	this	this	DET
taxlaw-2843	571	3	way	way	NOUN
taxlaw-2843	571	4	,	,	PUNCT
taxlaw-2843	571	5	the	the	DET
taxlaw-2843	571	6	credits	credit	NOUN
taxlaw-2843	571	7	would	would	AUX
taxlaw-2843	571	8	become	become	VERB
taxlaw-2843	571	9	a	a	DET
taxlaw-2843	571	10	vehicle	vehicle	NOUN
taxlaw-2843	571	11	to	to	PART
taxlaw-2843	571	12	subsidize	subsidize	VERB
taxlaw-2843	571	13	both	both	PRON
taxlaw-2843	571	14	scarce	scarce	ADJ
taxlaw-2843	571	15	,	,	PUNCT
taxlaw-2843	571	16	socially	socially	ADV
taxlaw-2843	571	17	beneficial	beneficial	ADJ
taxlaw-2843	571	18	services	service	NOUN
taxlaw-2843	571	19	and	and	CCONJ
taxlaw-2843	571	20	innovation	innovation	NOUN
taxlaw-2843	571	21	in	in	ADP
taxlaw-2843	571	22	providing	provide	VERB
taxlaw-2843	571	23	them	they	PRON
taxlaw-2843	571	24	efficiently	efficiently	ADV
taxlaw-2843	571	25	.	.	PUNCT
taxlaw-2843	572	1	additionally	additionally	ADV
taxlaw-2843	572	2	,	,	PUNCT
taxlaw-2843	572	3	this	this	DET
taxlaw-2843	572	4	system	system	NOUN
taxlaw-2843	572	5	would	would	AUX
taxlaw-2843	572	6	be	be	AUX
taxlaw-2843	572	7	more	more	ADV
taxlaw-2843	572	8	administratively	administratively	ADV
taxlaw-2843	572	9	convenient	convenient	ADJ
taxlaw-2843	572	10	than	than	ADP
taxlaw-2843	572	11	one	one	NUM
taxlaw-2843	572	12	that	that	PRON
taxlaw-2843	572	13	valuates	valuate	VERB
taxlaw-2843	572	14	credits	credit	NOUN
taxlaw-2843	572	15	based	base	VERB
taxlaw-2843	572	16	on	on	ADP
taxlaw-2843	572	17	the	the	DET
taxlaw-2843	572	18	true	true	ADJ
taxlaw-2843	572	19	cost	cost	NOUN
taxlaw-2843	572	20	of	of	ADP
taxlaw-2843	572	21	individual	individual	ADJ
taxlaw-2843	572	22	services	service	NOUN
taxlaw-2843	572	23	performed	perform	VERB
taxlaw-2843	572	24	.	.	PUNCT
taxlaw-2843	573	1	when	when	SCONJ
taxlaw-2843	573	2	filing	file	VERB
taxlaw-2843	573	3	a	a	DET
taxlaw-2843	573	4	return	return	NOUN
taxlaw-2843	573	5	,	,	PUNCT
taxlaw-2843	573	6	hospitals	hospital	NOUN
taxlaw-2843	573	7	would	would	AUX
taxlaw-2843	573	8	only	only	ADV
taxlaw-2843	573	9	need	need	VERB
taxlaw-2843	573	10	to	to	PART
taxlaw-2843	573	11	list	list	VERB
taxlaw-2843	573	12	the	the	DET
taxlaw-2843	573	13	type	type	NOUN
taxlaw-2843	573	14	and	and	CCONJ
taxlaw-2843	573	15	quantity	quantity	NOUN
taxlaw-2843	573	16	of	of	ADP
taxlaw-2843	573	17	credit	credit	NOUN
taxlaw-2843	573	18	-	-	PUNCT
taxlaw-2843	573	19	eligible	eligible	ADJ
taxlaw-2843	573	20	care	care	NOUN
taxlaw-2843	573	21	they	they	PRON
taxlaw-2843	573	22	provided	provide	VERB
taxlaw-2843	573	23	.	.	PUNCT
taxlaw-2843	574	1	a	a	DET
taxlaw-2843	574	2	measurement	measurement	NOUN
taxlaw-2843	574	3	system	system	NOUN
taxlaw-2843	574	4	based	base	VERB
taxlaw-2843	574	5	on	on	ADP
taxlaw-2843	574	6	actual	actual	ADJ
taxlaw-2843	574	7	costs	cost	NOUN
taxlaw-2843	574	8	,	,	PUNCT
taxlaw-2843	574	9	by	by	ADP
taxlaw-2843	574	10	contrast	contrast	NOUN
taxlaw-2843	574	11	,	,	PUNCT
taxlaw-2843	574	12	would	would	AUX
taxlaw-2843	574	13	require	require	VERB
taxlaw-2843	574	14	hospitals	hospital	NOUN
taxlaw-2843	574	15	to	to	PART
taxlaw-2843	574	16	include	include	VERB
taxlaw-2843	574	17	a	a	DET
taxlaw-2843	574	18	far	far	ADV
taxlaw-2843	574	19	more	more	ADJ
taxlaw-2843	574	20	in	in	ADP
taxlaw-2843	574	21	-	-	PUNCT
taxlaw-2843	574	22	depth	depth	NOUN
taxlaw-2843	574	23	accounting	accounting	NOUN
taxlaw-2843	574	24	of	of	ADP
taxlaw-2843	574	25	their	their	PRON
taxlaw-2843	574	26	operations	operation	NOUN
taxlaw-2843	574	27	.	.	PUNCT
taxlaw-2843	575	1	a	a	DET
taxlaw-2843	575	2	fixed	fix	VERB
taxlaw-2843	575	3	credit	credit	NOUN
taxlaw-2843	575	4	system	system	NOUN
taxlaw-2843	575	5	would	would	AUX
taxlaw-2843	575	6	therefore	therefore	ADV
taxlaw-2843	575	7	reduce	reduce	VERB
taxlaw-2843	575	8	costs	cost	NOUN
taxlaw-2843	575	9	for	for	ADP
taxlaw-2843	575	10	both	both	CCONJ
taxlaw-2843	575	11	the	the	DET
taxlaw-2843	575	12	hospitals	hospital	NOUN
taxlaw-2843	575	13	and	and	CCONJ
taxlaw-2843	575	14	state	state	NOUN
taxlaw-2843	575	15	governments	government	NOUN
taxlaw-2843	575	16	.	.	PUNCT
taxlaw-2843	576	1	to	to	PART
taxlaw-2843	576	2	avoid	avoid	VERB
taxlaw-2843	576	3	insufficient	insufficient	ADJ
taxlaw-2843	576	4	credits	credit	NOUN
taxlaw-2843	576	5	in	in	ADP
taxlaw-2843	576	6	extraordinarily	extraordinarily	ADV
taxlaw-2843	576	7	expensive	expensive	ADJ
taxlaw-2843	576	8	cases	case	NOUN
taxlaw-2843	576	9	,	,	PUNCT
taxlaw-2843	576	10	the	the	DET
taxlaw-2843	576	11	state	state	NOUN
taxlaw-2843	576	12	could	could	AUX
taxlaw-2843	576	13	also	also	ADV
taxlaw-2843	576	14	allow	allow	VERB
taxlaw-2843	576	15	hospitals	hospital	NOUN
taxlaw-2843	576	16	to	to	PART
taxlaw-2843	576	17	appeal	appeal	VERB
taxlaw-2843	576	18	for	for	ADP
taxlaw-2843	576	19	a	a	DET
taxlaw-2843	576	20	positive	positive	ADJ
taxlaw-2843	576	21	adjustment	adjustment	NOUN
taxlaw-2843	576	22	to	to	ADP
taxlaw-2843	576	23	their	their	PRON
taxlaw-2843	576	24	credit	credit	NOUN
taxlaw-2843	576	25	amount	amount	NOUN
taxlaw-2843	576	26	if	if	SCONJ
taxlaw-2843	576	27	they	they	PRON
taxlaw-2843	576	28	can	can	AUX
taxlaw-2843	576	29	show	show	VERB
taxlaw-2843	576	30	that	that	SCONJ
taxlaw-2843	576	31	a	a	DET
taxlaw-2843	576	32	particular	particular	ADJ
taxlaw-2843	576	33	case	case	NOUN
taxlaw-2843	576	34	was	be	AUX
taxlaw-2843	576	35	atypically	atypically	ADV
taxlaw-2843	576	36	costly	costly	ADJ
taxlaw-2843	576	37	.	.	PUNCT
taxlaw-2843	577	1	this	this	PRON
taxlaw-2843	577	2	would	would	AUX
taxlaw-2843	577	3	at	at	ADV
taxlaw-2843	577	4	least	least	ADJ
taxlaw-2843	577	5	mitigate	mitigate	VERB
taxlaw-2843	577	6	the	the	DET
taxlaw-2843	577	7	incentive	incentive	NOUN
taxlaw-2843	577	8	that	that	PRON
taxlaw-2843	577	9	hospitals	hospital	NOUN
taxlaw-2843	577	10	would	would	AUX
taxlaw-2843	577	11	have	have	VERB
taxlaw-2843	577	12	to	to	PART
taxlaw-2843	577	13	avoid	avoid	VERB
taxlaw-2843	577	14	complex	complex	ADJ
taxlaw-2843	577	15	crediteligible	crediteligible	ADJ
taxlaw-2843	577	16	patients	patient	NOUN
taxlaw-2843	577	17	.	.	PUNCT
taxlaw-2843	578	1	opposite	opposite	ADP
taxlaw-2843	578	2	its	its	PRON
taxlaw-2843	578	3	advantages	advantage	NOUN
taxlaw-2843	578	4	,	,	PUNCT
taxlaw-2843	578	5	a	a	DET
taxlaw-2843	578	6	system	system	NOUN
taxlaw-2843	578	7	of	of	ADP
taxlaw-2843	578	8	allocating	allocate	VERB
taxlaw-2843	578	9	tax	tax	NOUN
taxlaw-2843	578	10	credits	credit	NOUN
taxlaw-2843	578	11	to	to	ADP
taxlaw-2843	578	12	hospitals	hospital	NOUN
taxlaw-2843	578	13	using	use	VERB
taxlaw-2843	578	14	fixed	fix	VERB
taxlaw-2843	578	15	service	service	NOUN
taxlaw-2843	578	16	-	-	PUNCT
taxlaw-2843	578	17	by	by	ADP
taxlaw-2843	578	18	-	-	PUNCT
taxlaw-2843	578	19	service	service	NOUN
taxlaw-2843	578	20	cost	cost	NOUN
taxlaw-2843	578	21	estimates	estimate	NOUN
taxlaw-2843	578	22	has	have	VERB
taxlaw-2843	578	23	distinct	distinct	ADJ
taxlaw-2843	578	24	drawbacks	drawback	NOUN
taxlaw-2843	578	25	.	.	PUNCT
taxlaw-2843	579	1	first	first	ADV
taxlaw-2843	579	2	,	,	PUNCT
taxlaw-2843	579	3	while	while	SCONJ
taxlaw-2843	579	4	fixed	fix	VERB
taxlaw-2843	579	5	credit	credit	NOUN
taxlaw-2843	579	6	amounts	amount	NOUN
taxlaw-2843	579	7	would	would	AUX
taxlaw-2843	579	8	give	give	VERB
taxlaw-2843	579	9	hospitals	hospital	NOUN
taxlaw-2843	579	10	an	an	DET
taxlaw-2843	579	11	incentive	incentive	NOUN
taxlaw-2843	579	12	to	to	PART
taxlaw-2843	579	13	provide	provide	VERB
taxlaw-2843	579	14	credit	credit	NOUN
taxlaw-2843	579	15	-	-	PUNCT
taxlaw-2843	579	16	eligible	eligible	ADJ
taxlaw-2843	579	17	services	service	NOUN
taxlaw-2843	579	18	more	more	ADV
taxlaw-2843	579	19	efficiently	efficiently	ADV
taxlaw-2843	579	20	,	,	PUNCT
taxlaw-2843	579	21	it	it	PRON
taxlaw-2843	579	22	would	would	AUX
taxlaw-2843	579	23	also	also	ADV
taxlaw-2843	579	24	give	give	VERB
taxlaw-2843	579	25	them	they	PRON
taxlaw-2843	579	26	an	an	DET
taxlaw-2843	579	27	incentive	incentive	NOUN
taxlaw-2843	579	28	to	to	PART
taxlaw-2843	579	29	keep	keep	VERB
taxlaw-2843	579	30	costs	cost	NOUN
taxlaw-2843	579	31	low	low	ADJ
taxlaw-2843	579	32	by	by	ADP
taxlaw-2843	579	33	sacrificing	sacrifice	VERB
taxlaw-2843	579	34	quality	quality	NOUN
taxlaw-2843	579	35	of	of	ADP
taxlaw-2843	579	36	care	care	NOUN
taxlaw-2843	579	37	.	.	PUNCT
taxlaw-2843	580	1	for	for	ADP
taxlaw-2843	580	2	example	example	NOUN
taxlaw-2843	580	3	,	,	PUNCT
taxlaw-2843	580	4	if	if	SCONJ
taxlaw-2843	580	5	a	a	DET
taxlaw-2843	580	6	new	new	ADJ
taxlaw-2843	580	7	surgical	surgical	ADJ
taxlaw-2843	580	8	technique	technique	NOUN
taxlaw-2843	580	9	in	in	ADP
taxlaw-2843	580	10	a	a	DET
taxlaw-2843	580	11	credit	credit	NOUN
taxlaw-2843	580	12	-	-	PUNCT
taxlaw-2843	580	13	eligible	eligible	ADJ
taxlaw-2843	580	14	practice	practice	NOUN
taxlaw-2843	580	15	proves	prove	VERB
taxlaw-2843	580	16	both	both	PRON
taxlaw-2843	580	17	more	more	ADV
taxlaw-2843	580	18	effective	effective	ADJ
taxlaw-2843	580	19	and	and	CCONJ
taxlaw-2843	580	20	more	more	ADV
taxlaw-2843	580	21	costly	costly	ADJ
taxlaw-2843	580	22	than	than	ADP
taxlaw-2843	580	23	the	the	DET
taxlaw-2843	580	24	old	old	ADJ
taxlaw-2843	580	25	standard	standard	NOUN
taxlaw-2843	580	26	,	,	PUNCT
taxlaw-2843	580	27	hospitals	hospital	NOUN
taxlaw-2843	580	28	may	may	AUX
taxlaw-2843	580	29	push	push	VERB
taxlaw-2843	580	30	against	against	ADP
taxlaw-2843	580	31	its	its	PRON
taxlaw-2843	580	32	adoption	adoption	NOUN
taxlaw-2843	580	33	,	,	PUNCT
taxlaw-2843	580	34	thereby	thereby	ADV
taxlaw-2843	580	35	stifling	stifle	VERB
taxlaw-2843	580	36	,	,	PUNCT
taxlaw-2843	580	37	rather	rather	ADV
taxlaw-2843	580	38	than	than	ADP
taxlaw-2843	580	39	promoting	promote	VERB
taxlaw-2843	580	40	,	,	PUNCT
taxlaw-2843	580	41	innovation	innovation	NOUN
taxlaw-2843	580	42	.	.	PUNCT
taxlaw-2843	581	1	while	while	SCONJ
taxlaw-2843	581	2	this	this	DET
taxlaw-2843	581	3	tendency	tendency	NOUN
taxlaw-2843	581	4	will	will	AUX
taxlaw-2843	581	5	always	always	ADV
taxlaw-2843	581	6	be	be	AUX
taxlaw-2843	581	7	bounded	bound	VERB
taxlaw-2843	581	8	by	by	ADP
taxlaw-2843	581	9	industry	industry	NOUN
taxlaw-2843	581	10	standards	standard	NOUN
taxlaw-2843	581	11	and	and	CCONJ
taxlaw-2843	581	12	outcomes	outcome	NOUN
taxlaw-2843	581	13	,	,	PUNCT
taxlaw-2843	581	14	it	it	PRON
taxlaw-2843	581	15	may	may	AUX
taxlaw-2843	581	16	decrease	decrease	VERB
taxlaw-2843	581	17	marginal	marginal	ADJ
taxlaw-2843	581	18	quality	quality	NOUN
taxlaw-2843	581	19	of	of	ADP
taxlaw-2843	581	20	care	care	NOUN
taxlaw-2843	581	21	in	in	ADP
taxlaw-2843	581	22	credit	credit	NOUN
taxlaw-2843	581	23	-	-	PUNCT
taxlaw-2843	581	24	eligible	eligible	ADJ
taxlaw-2843	581	25	services	service	NOUN
taxlaw-2843	581	26	.	.	PUNCT
taxlaw-2843	582	1	second	second	ADV
taxlaw-2843	582	2	,	,	PUNCT
taxlaw-2843	582	3	developing	develop	VERB
taxlaw-2843	582	4	the	the	DET
taxlaw-2843	582	5	credit	credit	NOUN
taxlaw-2843	582	6	tables	table	NOUN
taxlaw-2843	582	7	would	would	AUX
taxlaw-2843	582	8	be	be	AUX
taxlaw-2843	582	9	costly	costly	ADJ
taxlaw-2843	582	10	.	.	PUNCT
taxlaw-2843	583	1	167	167	NUM
taxlaw-2843	583	2	provena	provena	NOUN
taxlaw-2843	583	3	covenant	covenant	PROPN
taxlaw-2843	583	4	medical	medical	ADJ
taxlaw-2843	583	5	center	center	PROPN
taxlaw-2843	583	6	v.	v.	ADP
taxlaw-2843	583	7	dept	dept	PROPN
taxlaw-2843	583	8	.	.	PROPN
taxlaw-2843	583	9	of	of	ADP
taxlaw-2843	583	10	revenue	revenue	NOUN
taxlaw-2843	583	11	,	,	PUNCT
taxlaw-2843	583	12	925	925	NUM
taxlaw-2843	583	13	n.e.2d	n.e.2d	NOUN
taxlaw-2843	583	14	1131	1131	NUM
taxlaw-2843	583	15	,	,	PUNCT
taxlaw-2843	583	16	1145	1145	NUM
taxlaw-2843	583	17	-	-	SYM
taxlaw-2843	583	18	46	46	NUM
taxlaw-2843	583	19	.	.	PUNCT
taxlaw-2843	583	20	138	138	NUM
taxlaw-2843	583	21	columbia	columbia	PROPN
taxlaw-2843	583	22	journal	journal	PROPN
taxlaw-2843	583	23	of	of	ADP
taxlaw-2843	583	24	tax	tax	NOUN
taxlaw-2843	583	25	law	law	NOUN
taxlaw-2843	583	26	[	[	X
taxlaw-2843	583	27	vol.8:113	vol.8:113	PROPN
taxlaw-2843	583	28	these	these	DET
taxlaw-2843	583	29	expenses	expense	NOUN
taxlaw-2843	583	30	could	could	AUX
taxlaw-2843	583	31	be	be	AUX
taxlaw-2843	583	32	defrayed	defray	VERB
taxlaw-2843	583	33	somewhat	somewhat	ADV
taxlaw-2843	583	34	by	by	ADP
taxlaw-2843	583	35	spacing	space	VERB
taxlaw-2843	583	36	out	out	ADP
taxlaw-2843	583	37	the	the	DET
taxlaw-2843	583	38	periodic	periodic	ADJ
taxlaw-2843	583	39	recalculations	recalculation	NOUN
taxlaw-2843	583	40	of	of	ADP
taxlaw-2843	583	41	the	the	DET
taxlaw-2843	583	42	tables	table	NOUN
taxlaw-2843	583	43	,	,	PUNCT
taxlaw-2843	583	44	but	but	CCONJ
taxlaw-2843	583	45	larger	large	ADJ
taxlaw-2843	583	46	gaps	gap	NOUN
taxlaw-2843	583	47	will	will	AUX
taxlaw-2843	583	48	also	also	ADV
taxlaw-2843	583	49	increase	increase	VERB
taxlaw-2843	583	50	the	the	DET
taxlaw-2843	583	51	risk	risk	NOUN
taxlaw-2843	583	52	that	that	SCONJ
taxlaw-2843	583	53	technological	technological	ADJ
taxlaw-2843	583	54	or	or	CCONJ
taxlaw-2843	583	55	other	other	ADJ
taxlaw-2843	583	56	changes	change	NOUN
taxlaw-2843	583	57	will	will	AUX
taxlaw-2843	583	58	render	render	VERB
taxlaw-2843	583	59	them	they	PRON
taxlaw-2843	583	60	inaccurate	inaccurate	ADJ
taxlaw-2843	583	61	for	for	ADP
taxlaw-2843	583	62	a	a	DET
taxlaw-2843	583	63	significant	significant	ADJ
taxlaw-2843	583	64	period	period	NOUN
taxlaw-2843	583	65	of	of	ADP
taxlaw-2843	583	66	time	time	NOUN
taxlaw-2843	583	67	.	.	PUNCT
taxlaw-2843	584	1	finally	finally	ADV
taxlaw-2843	584	2	,	,	PUNCT
taxlaw-2843	584	3	using	use	VERB
taxlaw-2843	584	4	a	a	DET
taxlaw-2843	584	5	fixed	fix	VERB
taxlaw-2843	584	6	proxy	proxy	NOUN
taxlaw-2843	584	7	for	for	ADP
taxlaw-2843	584	8	generating	generate	VERB
taxlaw-2843	584	9	credits	credit	NOUN
taxlaw-2843	584	10	will	will	AUX
taxlaw-2843	584	11	create	create	VERB
taxlaw-2843	584	12	some	some	DET
taxlaw-2843	584	13	discrepancy	discrepancy	NOUN
taxlaw-2843	584	14	between	between	ADP
taxlaw-2843	584	15	the	the	DET
taxlaw-2843	584	16	amount	amount	NOUN
taxlaw-2843	584	17	of	of	ADP
taxlaw-2843	584	18	the	the	DET
taxlaw-2843	584	19	credit	credit	NOUN
taxlaw-2843	584	20	gained	gain	VERB
taxlaw-2843	584	21	by	by	ADP
taxlaw-2843	584	22	the	the	DET
taxlaw-2843	584	23	hospital	hospital	NOUN
taxlaw-2843	584	24	and	and	CCONJ
taxlaw-2843	584	25	the	the	DET
taxlaw-2843	584	26	actual	actual	ADJ
taxlaw-2843	584	27	cost	cost	NOUN
taxlaw-2843	584	28	of	of	ADP
taxlaw-2843	584	29	treating	treat	VERB
taxlaw-2843	584	30	each	each	DET
taxlaw-2843	584	31	patient	patient	NOUN
taxlaw-2843	584	32	or	or	CCONJ
taxlaw-2843	584	33	providing	provide	VERB
taxlaw-2843	584	34	each	each	DET
taxlaw-2843	584	35	service	service	NOUN
taxlaw-2843	584	36	.	.	PUNCT
taxlaw-2843	585	1	absent	absent	ADJ
taxlaw-2843	585	2	careful	careful	ADJ
taxlaw-2843	585	3	safeguards	safeguard	NOUN
taxlaw-2843	585	4	,	,	PUNCT
taxlaw-2843	585	5	this	this	PRON
taxlaw-2843	585	6	could	could	AUX
taxlaw-2843	585	7	create	create	VERB
taxlaw-2843	585	8	opportunities	opportunity	NOUN
taxlaw-2843	585	9	for	for	ADP
taxlaw-2843	585	10	abuse	abuse	NOUN
taxlaw-2843	585	11	if	if	SCONJ
taxlaw-2843	585	12	hospitals	hospital	NOUN
taxlaw-2843	585	13	are	be	AUX
taxlaw-2843	585	14	able	able	ADJ
taxlaw-2843	585	15	to	to	PART
taxlaw-2843	585	16	blur	blur	VERB
taxlaw-2843	585	17	the	the	DET
taxlaw-2843	585	18	lines	line	NOUN
taxlaw-2843	585	19	between	between	ADP
taxlaw-2843	585	20	services	service	NOUN
taxlaw-2843	585	21	that	that	PRON
taxlaw-2843	585	22	can	can	AUX
taxlaw-2843	585	23	produce	produce	VERB
taxlaw-2843	585	24	different	different	ADJ
taxlaw-2843	585	25	fixed	fix	VERB
taxlaw-2843	585	26	credit	credit	NOUN
taxlaw-2843	585	27	amounts	amount	NOUN
taxlaw-2843	585	28	.	.	PUNCT
taxlaw-2843	586	1	3	3	X
taxlaw-2843	586	2	.	.	X
taxlaw-2843	586	3	other	other	ADJ
taxlaw-2843	586	4	considerations	consideration	NOUN
taxlaw-2843	586	5	in	in	ADP
taxlaw-2843	586	6	evaluating	evaluate	VERB
taxlaw-2843	586	7	this	this	DET
taxlaw-2843	586	8	proposal	proposal	NOUN
taxlaw-2843	586	9	,	,	PUNCT
taxlaw-2843	586	10	it	it	PRON
taxlaw-2843	586	11	is	be	AUX
taxlaw-2843	586	12	important	important	ADJ
taxlaw-2843	586	13	to	to	PART
taxlaw-2843	586	14	consider	consider	VERB
taxlaw-2843	586	15	some	some	DET
taxlaw-2843	586	16	final	final	ADJ
taxlaw-2843	586	17	pros	pro	NOUN
taxlaw-2843	586	18	and	and	CCONJ
taxlaw-2843	586	19	cons	con	NOUN
taxlaw-2843	586	20	from	from	ADP
taxlaw-2843	586	21	the	the	DET
taxlaw-2843	586	22	perspective	perspective	NOUN
taxlaw-2843	586	23	of	of	ADP
taxlaw-2843	586	24	both	both	DET
taxlaw-2843	586	25	hospitals	hospital	NOUN
taxlaw-2843	586	26	and	and	CCONJ
taxlaw-2843	586	27	states	state	NOUN
taxlaw-2843	586	28	.	.	PUNCT
taxlaw-2843	587	1	on	on	ADP
taxlaw-2843	587	2	balance	balance	NOUN
taxlaw-2843	587	3	,	,	PUNCT
taxlaw-2843	587	4	this	this	DET
taxlaw-2843	587	5	system	system	NOUN
taxlaw-2843	587	6	is	be	AUX
taxlaw-2843	587	7	intended	intend	VERB
taxlaw-2843	587	8	to	to	PART
taxlaw-2843	587	9	provide	provide	VERB
taxlaw-2843	587	10	the	the	DET
taxlaw-2843	587	11	most	most	ADJ
taxlaw-2843	587	12	aid	aid	NOUN
taxlaw-2843	587	13	to	to	ADP
taxlaw-2843	587	14	the	the	DET
taxlaw-2843	587	15	hospitals	hospital	NOUN
taxlaw-2843	587	16	with	with	ADP
taxlaw-2843	587	17	the	the	DET
taxlaw-2843	587	18	greatest	great	ADJ
taxlaw-2843	587	19	financial	financial	ADJ
taxlaw-2843	587	20	difficulties	difficulty	NOUN
taxlaw-2843	587	21	that	that	PRON
taxlaw-2843	587	22	provide	provide	VERB
taxlaw-2843	587	23	essential	essential	ADJ
taxlaw-2843	587	24	services	service	NOUN
taxlaw-2843	587	25	to	to	ADP
taxlaw-2843	587	26	otherwise	otherwise	ADV
taxlaw-2843	587	27	underserved	underserved	ADJ
taxlaw-2843	587	28	populations	population	NOUN
taxlaw-2843	587	29	.	.	PUNCT
taxlaw-2843	588	1	if	if	SCONJ
taxlaw-2843	588	2	its	its	PRON
taxlaw-2843	588	3	state	state	NOUN
taxlaw-2843	588	4	crafts	craft	VERB
taxlaw-2843	588	5	a	a	DET
taxlaw-2843	588	6	fair	fair	ADJ
taxlaw-2843	588	7	system	system	NOUN
taxlaw-2843	588	8	of	of	ADP
taxlaw-2843	588	9	refundable	refundable	ADJ
taxlaw-2843	588	10	credits	credit	NOUN
taxlaw-2843	588	11	,	,	PUNCT
taxlaw-2843	588	12	it	it	PRON
taxlaw-2843	588	13	is	be	AUX
taxlaw-2843	588	14	likely	likely	ADJ
taxlaw-2843	588	15	that	that	SCONJ
taxlaw-2843	588	16	a	a	DET
taxlaw-2843	588	17	hospital	hospital	NOUN
taxlaw-2843	588	18	that	that	PRON
taxlaw-2843	588	19	provides	provide	VERB
taxlaw-2843	588	20	a	a	DET
taxlaw-2843	588	21	large	large	ADJ
taxlaw-2843	588	22	amount	amount	NOUN
taxlaw-2843	588	23	of	of	ADP
taxlaw-2843	588	24	charity	charity	NOUN
taxlaw-2843	588	25	and	and	CCONJ
taxlaw-2843	588	26	greatly	greatly	ADV
taxlaw-2843	588	27	improves	improve	VERB
taxlaw-2843	588	28	its	its	PRON
taxlaw-2843	588	29	community	community	NOUN
taxlaw-2843	588	30	’s	’s	PART
taxlaw-2843	588	31	ability	ability	NOUN
taxlaw-2843	588	32	to	to	PART
taxlaw-2843	588	33	access	access	VERB
taxlaw-2843	588	34	necessary	necessary	ADJ
taxlaw-2843	588	35	care	care	NOUN
taxlaw-2843	588	36	will	will	AUX
taxlaw-2843	588	37	benefit	benefit	VERB
taxlaw-2843	588	38	financially	financially	ADV
taxlaw-2843	588	39	from	from	ADP
taxlaw-2843	588	40	these	these	DET
taxlaw-2843	588	41	reforms	reform	NOUN
taxlaw-2843	588	42	relative	relative	ADJ
taxlaw-2843	588	43	to	to	ADP
taxlaw-2843	588	44	even	even	ADV
taxlaw-2843	588	45	full	full	ADJ
taxlaw-2843	588	46	tax	tax	NOUN
taxlaw-2843	588	47	exemption	exemption	NOUN
taxlaw-2843	588	48	.	.	PUNCT
taxlaw-2843	589	1	however	however	ADV
taxlaw-2843	589	2	,	,	PUNCT
taxlaw-2843	589	3	inequities	inequity	NOUN
taxlaw-2843	589	4	may	may	AUX
taxlaw-2843	589	5	arise	arise	VERB
taxlaw-2843	589	6	between	between	ADP
taxlaw-2843	589	7	hospitals	hospital	NOUN
taxlaw-2843	589	8	in	in	ADP
taxlaw-2843	589	9	states	state	NOUN
taxlaw-2843	589	10	where	where	SCONJ
taxlaw-2843	589	11	there	there	PRON
taxlaw-2843	589	12	is	be	VERB
taxlaw-2843	589	13	a	a	DET
taxlaw-2843	589	14	high	high	ADJ
taxlaw-2843	589	15	degree	degree	NOUN
taxlaw-2843	589	16	of	of	ADP
taxlaw-2843	589	17	variation	variation	NOUN
taxlaw-2843	589	18	in	in	ADP
taxlaw-2843	589	19	property	property	NOUN
taxlaw-2843	589	20	values	value	NOUN
taxlaw-2843	589	21	,	,	PUNCT
taxlaw-2843	589	22	like	like	ADP
taxlaw-2843	589	23	new	new	PROPN
taxlaw-2843	589	24	york	york	PROPN
taxlaw-2843	589	25	and	and	CCONJ
taxlaw-2843	589	26	california	california	PROPN
taxlaw-2843	589	27	.	.	PUNCT
taxlaw-2843	590	1	a	a	DET
taxlaw-2843	590	2	hospital	hospital	NOUN
taxlaw-2843	590	3	situated	situate	VERB
taxlaw-2843	590	4	in	in	ADP
taxlaw-2843	590	5	the	the	DET
taxlaw-2843	590	6	heart	heart	NOUN
taxlaw-2843	590	7	of	of	ADP
taxlaw-2843	590	8	manhattan	manhattan	PROPN
taxlaw-2843	590	9	would	would	AUX
taxlaw-2843	590	10	likely	likely	ADV
taxlaw-2843	590	11	be	be	AUX
taxlaw-2843	590	12	liable	liable	ADJ
taxlaw-2843	590	13	for	for	ADP
taxlaw-2843	590	14	astronomically	astronomically	ADV
taxlaw-2843	590	15	high	high	ADJ
taxlaw-2843	590	16	property	property	NOUN
taxlaw-2843	590	17	taxes	taxis	NOUN
taxlaw-2843	590	18	relative	relative	ADJ
taxlaw-2843	590	19	to	to	ADP
taxlaw-2843	590	20	one	one	NUM
taxlaw-2843	590	21	in	in	ADP
taxlaw-2843	590	22	a	a	DET
taxlaw-2843	590	23	far	far	ADV
taxlaw-2843	590	24	-	-	PUNCT
taxlaw-2843	590	25	flung	fling	VERB
taxlaw-2843	590	26	suburb	suburb	NOUN
taxlaw-2843	590	27	of	of	ADP
taxlaw-2843	590	28	buffalo.168	buffalo.168	NOUN
taxlaw-2843	590	29	the	the	DET
taxlaw-2843	590	30	same	same	ADJ
taxlaw-2843	590	31	problem	problem	NOUN
taxlaw-2843	590	32	may	may	AUX
taxlaw-2843	590	33	arise	arise	VERB
taxlaw-2843	590	34	if	if	SCONJ
taxlaw-2843	590	35	the	the	DET
taxlaw-2843	590	36	system	system	NOUN
taxlaw-2843	590	37	of	of	ADP
taxlaw-2843	590	38	credits	credit	NOUN
taxlaw-2843	590	39	does	do	AUX
taxlaw-2843	590	40	not	not	PART
taxlaw-2843	590	41	account	account	VERB
taxlaw-2843	590	42	for	for	ADP
taxlaw-2843	590	43	variations	variation	NOUN
taxlaw-2843	590	44	in	in	ADP
taxlaw-2843	590	45	property	property	NOUN
taxlaw-2843	590	46	tax	tax	NOUN
taxlaw-2843	590	47	rates	rate	NOUN
taxlaw-2843	590	48	between	between	ADP
taxlaw-2843	590	49	localities	locality	NOUN
taxlaw-2843	590	50	.	.	PUNCT
taxlaw-2843	591	1	this	this	DET
taxlaw-2843	591	2	problem	problem	NOUN
taxlaw-2843	591	3	is	be	AUX
taxlaw-2843	591	4	another	another	DET
taxlaw-2843	591	5	reason	reason	NOUN
taxlaw-2843	591	6	that	that	SCONJ
taxlaw-2843	591	7	reform	reform	NOUN
taxlaw-2843	591	8	should	should	AUX
taxlaw-2843	591	9	begin	begin	VERB
taxlaw-2843	591	10	at	at	ADP
taxlaw-2843	591	11	the	the	DET
taxlaw-2843	591	12	state	state	NOUN
taxlaw-2843	591	13	level	level	NOUN
taxlaw-2843	591	14	,	,	PUNCT
taxlaw-2843	591	15	where	where	SCONJ
taxlaw-2843	591	16	it	it	PRON
taxlaw-2843	591	17	would	would	AUX
taxlaw-2843	591	18	be	be	AUX
taxlaw-2843	591	19	far	far	ADV
taxlaw-2843	591	20	easier	easy	ADJ
taxlaw-2843	591	21	for	for	ADP
taxlaw-2843	591	22	the	the	DET
taxlaw-2843	591	23	states	state	NOUN
taxlaw-2843	591	24	that	that	PRON
taxlaw-2843	591	25	face	face	VERB
taxlaw-2843	591	26	particular	particular	ADJ
taxlaw-2843	591	27	challenges	challenge	NOUN
taxlaw-2843	591	28	to	to	PART
taxlaw-2843	591	29	craft	craft	VERB
taxlaw-2843	591	30	unique	unique	ADJ
taxlaw-2843	591	31	solutions	solution	NOUN
taxlaw-2843	591	32	than	than	SCONJ
taxlaw-2843	591	33	it	it	PRON
taxlaw-2843	591	34	would	would	AUX
taxlaw-2843	591	35	be	be	AUX
taxlaw-2843	591	36	on	on	ADP
taxlaw-2843	591	37	a	a	DET
taxlaw-2843	591	38	much	much	ADV
taxlaw-2843	591	39	larger	large	ADJ
taxlaw-2843	591	40	scale	scale	NOUN
taxlaw-2843	591	41	.	.	PUNCT
taxlaw-2843	592	1	for	for	ADP
taxlaw-2843	592	2	example	example	NOUN
taxlaw-2843	592	3	,	,	PUNCT
taxlaw-2843	592	4	states	state	NOUN
taxlaw-2843	592	5	could	could	AUX
taxlaw-2843	592	6	at	at	ADV
taxlaw-2843	592	7	least	least	ADJ
taxlaw-2843	592	8	mitigate	mitigate	VERB
taxlaw-2843	592	9	these	these	DET
taxlaw-2843	592	10	disparities	disparity	NOUN
taxlaw-2843	592	11	by	by	ADP
taxlaw-2843	592	12	pairing	pair	VERB
taxlaw-2843	592	13	a	a	DET
taxlaw-2843	592	14	system	system	NOUN
taxlaw-2843	592	15	of	of	ADP
taxlaw-2843	592	16	credits	credit	NOUN
taxlaw-2843	592	17	with	with	ADP
taxlaw-2843	592	18	a	a	DET
taxlaw-2843	592	19	provision	provision	NOUN
taxlaw-2843	592	20	that	that	PRON
taxlaw-2843	592	21	valuates	valuate	VERB
taxlaw-2843	592	22	hospitals	hospital	NOUN
taxlaw-2843	592	23	for	for	ADP
taxlaw-2843	592	24	tax	tax	NOUN
taxlaw-2843	592	25	credits	credit	NOUN
taxlaw-2843	592	26	based	base	VERB
taxlaw-2843	592	27	on	on	ADP
taxlaw-2843	592	28	their	their	PRON
taxlaw-2843	592	29	use	use	NOUN
taxlaw-2843	592	30	of	of	ADP
taxlaw-2843	592	31	the	the	DET
taxlaw-2843	592	32	land	land	NOUN
taxlaw-2843	592	33	that	that	PRON
taxlaw-2843	592	34	they	they	PRON
taxlaw-2843	592	35	occupy	occupy	VERB
taxlaw-2843	592	36	rather	rather	ADV
taxlaw-2843	592	37	than	than	ADP
taxlaw-2843	592	38	fair	fair	ADJ
taxlaw-2843	592	39	market	market	NOUN
taxlaw-2843	592	40	value	value	NOUN
taxlaw-2843	592	41	.	.	PUNCT
taxlaw-2843	593	1	similar	similar	ADJ
taxlaw-2843	593	2	statutes	statute	NOUN
taxlaw-2843	593	3	are	be	AUX
taxlaw-2843	593	4	already	already	ADV
taxlaw-2843	593	5	employed	employ	VERB
taxlaw-2843	593	6	by	by	ADP
taxlaw-2843	593	7	various	various	ADJ
taxlaw-2843	593	8	states	state	NOUN
taxlaw-2843	593	9	to	to	PART
taxlaw-2843	593	10	subsidize	subsidize	VERB
taxlaw-2843	593	11	agricultural	agricultural	ADJ
taxlaw-2843	593	12	land.169	land.169	PROPN
taxlaw-2843	593	13	the	the	DET
taxlaw-2843	593	14	drawback	drawback	NOUN
taxlaw-2843	593	15	to	to	ADP
taxlaw-2843	593	16	such	such	DET
taxlaw-2843	593	17	a	a	DET
taxlaw-2843	593	18	solution	solution	NOUN
taxlaw-2843	593	19	is	be	AUX
taxlaw-2843	593	20	administrative	administrative	ADJ
taxlaw-2843	593	21	costs	cost	NOUN
taxlaw-2843	593	22	;	;	PUNCT
taxlaw-2843	593	23	alternative	alternative	ADJ
taxlaw-2843	593	24	valuations	valuation	NOUN
taxlaw-2843	593	25	will	will	AUX
taxlaw-2843	593	26	ultimately	ultimately	ADV
taxlaw-2843	593	27	require	require	VERB
taxlaw-2843	593	28	more	more	ADV
taxlaw-2843	593	29	bureaucratic	bureaucratic	ADJ
taxlaw-2843	593	30	intervention	intervention	NOUN
taxlaw-2843	593	31	in	in	ADP
taxlaw-2843	593	32	a	a	DET
taxlaw-2843	593	33	system	system	NOUN
taxlaw-2843	593	34	that	that	PRON
taxlaw-2843	593	35	,	,	PUNCT
taxlaw-2843	593	36	even	even	ADV
taxlaw-2843	593	37	at	at	ADP
taxlaw-2843	593	38	its	its	PRON
taxlaw-2843	593	39	most	most	ADV
taxlaw-2843	593	40	streamlined	streamlined	ADJ
taxlaw-2843	593	41	,	,	PUNCT
taxlaw-2843	593	42	will	will	AUX
taxlaw-2843	593	43	necessarily	necessarily	ADV
taxlaw-2843	593	44	be	be	AUX
taxlaw-2843	593	45	highly	highly	ADV
taxlaw-2843	593	46	complex.170	complex.170	NUM
taxlaw-2843	593	47	while	while	SCONJ
taxlaw-2843	593	48	these	these	DET
taxlaw-2843	593	49	measures	measure	NOUN
taxlaw-2843	593	50	may	may	AUX
taxlaw-2843	593	51	be	be	AUX
taxlaw-2843	593	52	required	require	VERB
taxlaw-2843	593	53	to	to	PART
taxlaw-2843	593	54	administer	administer	VERB
taxlaw-2843	593	55	the	the	DET
taxlaw-2843	593	56	system	system	NOUN
taxlaw-2843	593	57	of	of	ADP
taxlaw-2843	593	58	tax	tax	NOUN
taxlaw-2843	593	59	credits	credit	NOUN
taxlaw-2843	593	60	more	more	ADV
taxlaw-2843	593	61	fairly	fairly	ADV
taxlaw-2843	593	62	in	in	ADP
taxlaw-2843	593	63	certain	certain	ADJ
taxlaw-2843	593	64	situations	situation	NOUN
taxlaw-2843	593	65	,	,	PUNCT
taxlaw-2843	593	66	the	the	DET
taxlaw-2843	593	67	purpose	purpose	NOUN
taxlaw-2843	593	68	of	of	ADP
taxlaw-2843	593	69	the	the	DET
taxlaw-2843	593	70	proposal	proposal	NOUN
taxlaw-2843	593	71	would	would	AUX
taxlaw-2843	593	72	be	be	AUX
taxlaw-2843	593	73	defeated	defeat	VERB
taxlaw-2843	593	74	,	,	PUNCT
taxlaw-2843	593	75	especially	especially	ADV
taxlaw-2843	593	76	from	from	ADP
taxlaw-2843	593	77	the	the	DET
taxlaw-2843	593	78	perspective	perspective	NOUN
taxlaw-2843	593	79	of	of	ADP
taxlaw-2843	593	80	the	the	DET
taxlaw-2843	593	81	state	state	NOUN
taxlaw-2843	593	82	,	,	PUNCT
taxlaw-2843	593	83	if	if	SCONJ
taxlaw-2843	593	84	the	the	DET
taxlaw-2843	593	85	rules	rule	NOUN
taxlaw-2843	593	86	were	be	AUX
taxlaw-2843	593	87	too	too	ADV
taxlaw-2843	593	88	hospital	hospital	NOUN
taxlaw-2843	593	89	friendly	friendly	ADJ
taxlaw-2843	593	90	.	.	PUNCT
taxlaw-2843	594	1	these	these	DET
taxlaw-2843	594	2	rules	rule	NOUN
taxlaw-2843	594	3	are	be	AUX
taxlaw-2843	594	4	meant	mean	VERB
taxlaw-2843	594	5	to	to	PART
taxlaw-2843	594	6	subsidize	subsidize	VERB
taxlaw-2843	594	7	the	the	DET
taxlaw-2843	594	8	most	most	ADV
taxlaw-2843	594	9	socially	socially	ADV
taxlaw-2843	594	10	beneficial	beneficial	ADJ
taxlaw-2843	594	11	behaviors	behavior	NOUN
taxlaw-2843	594	12	of	of	ADP
taxlaw-2843	594	13	hospitals	hospital	NOUN
taxlaw-2843	594	14	and	and	CCONJ
taxlaw-2843	594	15	to	to	PART
taxlaw-2843	594	16	cease	cease	VERB
taxlaw-2843	594	17	subsidies	subsidy	NOUN
taxlaw-2843	594	18	to	to	ADP
taxlaw-2843	594	19	activities	activity	NOUN
taxlaw-2843	594	20	that	that	PRON
taxlaw-2843	594	21	are	be	AUX
taxlaw-2843	594	22	essentially	essentially	ADV
taxlaw-2843	594	23	competitive	competitive	ADJ
taxlaw-2843	594	24	.	.	PUNCT
taxlaw-2843	595	1	in	in	ADP
taxlaw-2843	595	2	other	other	ADJ
taxlaw-2843	595	3	words	word	NOUN
taxlaw-2843	595	4	,	,	PUNCT
taxlaw-2843	595	5	if	if	SCONJ
taxlaw-2843	595	6	the	the	DET
taxlaw-2843	595	7	system	system	NOUN
taxlaw-2843	595	8	is	be	AUX
taxlaw-2843	595	9	working	work	VERB
taxlaw-2843	595	10	correctly	correctly	ADV
taxlaw-2843	595	11	,	,	PUNCT
taxlaw-2843	595	12	many	many	ADJ
taxlaw-2843	595	13	hospitals	hospital	NOUN
taxlaw-2843	595	14	that	that	PRON
taxlaw-2843	595	15	currently	currently	ADV
taxlaw-2843	595	16	enjoy	enjoy	VERB
taxlaw-2843	595	17	total	total	ADJ
taxlaw-2843	595	18	exemption	exemption	NOUN
taxlaw-2843	595	19	from	from	ADP
taxlaw-2843	595	20	state	state	NOUN
taxlaw-2843	595	21	property	property	NOUN
taxlaw-2843	595	22	taxes	taxis	NOUN
taxlaw-2843	595	23	will	will	AUX
taxlaw-2843	595	24	either	either	CCONJ
taxlaw-2843	595	25	need	need	VERB
taxlaw-2843	595	26	to	to	PART
taxlaw-2843	595	27	greatly	greatly	ADV
taxlaw-2843	595	28	alter	alter	VERB
taxlaw-2843	595	29	their	their	PRON
taxlaw-2843	595	30	activities	activity	NOUN
taxlaw-2843	595	31	to	to	PART
taxlaw-2843	595	32	generate	generate	VERB
taxlaw-2843	595	33	more	more	ADJ
taxlaw-2843	595	34	tax	tax	NOUN
taxlaw-2843	595	35	credits	credit	NOUN
taxlaw-2843	595	36	168	168	NUM
taxlaw-2843	595	37	see	see	VERB
taxlaw-2843	595	38	andrew	andrew	PROPN
taxlaw-2843	595	39	haughwout	haughwout	PROPN
taxlaw-2843	595	40	,	,	PUNCT
taxlaw-2843	595	41	et	et	PROPN
taxlaw-2843	595	42	al	al	PROPN
taxlaw-2843	595	43	.	.	PROPN
taxlaw-2843	595	44	,	,	PUNCT
taxlaw-2843	595	45	the	the	DET
taxlaw-2843	595	46	price	price	NOUN
taxlaw-2843	595	47	of	of	ADP
taxlaw-2843	595	48	land	land	NOUN
taxlaw-2843	595	49	in	in	ADP
taxlaw-2843	595	50	the	the	DET
taxlaw-2843	595	51	new	new	PROPN
taxlaw-2843	595	52	york	york	PROPN
taxlaw-2843	595	53	metropolitan	metropolitan	PROPN
taxlaw-2843	595	54	area	area	NOUN
taxlaw-2843	595	55	,	,	PUNCT
taxlaw-2843	595	56	14	14	NUM
taxlaw-2843	595	57	fed	fed	PROPN
taxlaw-2843	595	58	.	.	PUNCT
taxlaw-2843	596	1	res	re	NOUN
taxlaw-2843	596	2	.	.	PUNCT
taxlaw-2843	596	3	bank	bank	PROPN
taxlaw-2843	596	4	of	of	ADP
taxlaw-2843	596	5	n.y	n.y	PROPN
taxlaw-2843	596	6	.	.	PROPN
taxlaw-2843	596	7	3	3	NUM
taxlaw-2843	596	8	,	,	PUNCT
taxlaw-2843	596	9	1	1	NUM
taxlaw-2843	596	10	(	(	PUNCT
taxlaw-2843	596	11	2008	2008	NUM
taxlaw-2843	596	12	)	)	PUNCT
taxlaw-2843	596	13	,	,	PUNCT
taxlaw-2843	596	14	http://www.newyorkfed.org/medialibrary/media/research/current_issues/ci14-3.pdf	http://www.newyorkfed.org/medialibrary/media/research/current_issues/ci14-3.pdf	PUNCT
taxlaw-2843	597	1	[	[	X
taxlaw-2843	597	2	http://perma.cc/nu7gyq2	http://perma.cc/nu7gyq2	NOUN
taxlaw-2843	597	3	m	m	PRON
taxlaw-2843	597	4	]	]	X
taxlaw-2843	597	5	(	(	PUNCT
taxlaw-2843	597	6	describes	describe	VERB
taxlaw-2843	597	7	sale	sale	NOUN
taxlaw-2843	597	8	of	of	ADP
taxlaw-2843	597	9	unimproved	unimproved	ADJ
taxlaw-2843	597	10	land	land	NOUN
taxlaw-2843	597	11	in	in	ADP
taxlaw-2843	597	12	manhattan	manhattan	PROPN
taxlaw-2843	597	13	in	in	ADP
taxlaw-2843	597	14	2000	2000	NUM
taxlaw-2843	597	15	for	for	ADP
taxlaw-2843	597	16	over	over	ADP
taxlaw-2843	597	17	$	$	SYM
taxlaw-2843	597	18	2,300	2,300	NUM
taxlaw-2843	597	19	per	per	ADP
taxlaw-2843	597	20	square	square	ADJ
taxlaw-2843	597	21	foot	foot	NOUN
taxlaw-2843	597	22	)	)	PUNCT
taxlaw-2843	597	23	;	;	PUNCT
taxlaw-2843	597	24	bellevue	bellevue	PROPN
taxlaw-2843	597	25	,	,	PUNCT
taxlaw-2843	597	26	nyc	nyc	PROPN
taxlaw-2843	597	27	health	health	PROPN
taxlaw-2843	597	28	&	&	CCONJ
taxlaw-2843	597	29	hospitals	hospital	NOUN
taxlaw-2843	597	30	,	,	PUNCT
taxlaw-2843	597	31	http://www.nychealthandhospitals.org/bellevue/html/about/history.shtml	http://www.nychealthandhospitals.org/bellevue/html/about/history.shtml	PUNCT
taxlaw-2843	598	1	[	[	X
taxlaw-2843	598	2	http://perma.cc/7gfc-agar	http://perma.cc/7gfc-agar	X
taxlaw-2843	598	3	]	]	X
taxlaw-2843	598	4	(	(	PUNCT
taxlaw-2843	598	5	bellevue	bellevue	PROPN
taxlaw-2843	598	6	hospital	hospital	PROPN
taxlaw-2843	598	7	in	in	ADP
taxlaw-2843	598	8	manhattan	manhattan	PROPN
taxlaw-2843	598	9	occupies	occupy	VERB
taxlaw-2843	598	10	a	a	DET
taxlaw-2843	598	11	campus	campus	NOUN
taxlaw-2843	598	12	of	of	ADP
taxlaw-2843	598	13	approximately	approximately	ADV
taxlaw-2843	598	14	1.7	1.7	NUM
taxlaw-2843	598	15	million	million	NUM
taxlaw-2843	598	16	square	square	ADJ
taxlaw-2843	598	17	feet	foot	NOUN
taxlaw-2843	598	18	)	)	PUNCT
taxlaw-2843	598	19	.	.	PUNCT
taxlaw-2843	599	1	169	169	NUM
taxlaw-2843	599	2	see	see	VERB
taxlaw-2843	599	3	,	,	PUNCT
taxlaw-2843	599	4	e.g.	e.g.	ADV
taxlaw-2843	599	5	,	,	PUNCT
taxlaw-2843	599	6	kan	kan	PROPN
taxlaw-2843	599	7	.	.	PUNCT
taxlaw-2843	599	8	stat	stat	PROPN
taxlaw-2843	599	9	.	.	PUNCT
taxlaw-2843	600	1	ann	ann	PROPN
taxlaw-2843	600	2	.	.	PUNCT
taxlaw-2843	601	1	§	§	PROPN
taxlaw-2843	601	2	79	79	NUM
taxlaw-2843	601	3	-	-	SYM
taxlaw-2843	601	4	1476	1476	NUM
taxlaw-2843	601	5	(	(	PUNCT
taxlaw-2843	601	6	west	west	NOUN
taxlaw-2843	601	7	2016	2016	NUM
taxlaw-2843	601	8	)	)	PUNCT
taxlaw-2843	601	9	;	;	PUNCT
taxlaw-2843	601	10	fla	fla	PROPN
taxlaw-2843	601	11	.	.	PUNCT
taxlaw-2843	602	1	stat	stat	PROPN
taxlaw-2843	602	2	.	.	PUNCT
taxlaw-2843	603	1	ann	ann	PROPN
taxlaw-2843	603	2	.	.	PUNCT
taxlaw-2843	604	1	§	§	PROPN
taxlaw-2843	604	2	193.461(6)(a	193.461(6)(a	NUM
taxlaw-2843	604	3	)	)	PUNCT
taxlaw-2843	604	4	(	(	PUNCT
taxlaw-2843	604	5	west	west	NOUN
taxlaw-2843	604	6	2016	2016	NUM
taxlaw-2843	604	7	)	)	PUNCT
taxlaw-2843	604	8	;	;	PUNCT
taxlaw-2843	604	9	utah	utah	PROPN
taxlaw-2843	604	10	code	code	PROPN
taxlaw-2843	604	11	ann	ann	PROPN
taxlaw-2843	604	12	.	.	PUNCT
taxlaw-2843	605	1	§	§	PROPN
taxlaw-2843	605	2	59	59	NUM
taxlaw-2843	605	3	-	-	SYM
taxlaw-2843	605	4	2	2	NUM
taxlaw-2843	605	5	-	-	SYM
taxlaw-2843	605	6	503	503	NUM
taxlaw-2843	605	7	(	(	PUNCT
taxlaw-2843	605	8	west	west	NOUN
taxlaw-2843	605	9	1953	1953	NUM
taxlaw-2843	605	10	)	)	PUNCT
taxlaw-2843	605	11	.	.	PUNCT
taxlaw-2843	606	1	170	170	NUM
taxlaw-2843	606	2	crimm	crimm	NOUN
taxlaw-2843	606	3	,	,	PUNCT
taxlaw-2843	606	4	supra	supra	PROPN
taxlaw-2843	606	5	note	note	NOUN
taxlaw-2843	606	6	12	12	NUM
taxlaw-2843	606	7	at	at	ADP
taxlaw-2843	606	8	110	110	NUM
taxlaw-2843	606	9	(	(	PUNCT
taxlaw-2843	606	10	acknowledging	acknowledge	VERB
taxlaw-2843	606	11	that	that	SCONJ
taxlaw-2843	606	12	the	the	DET
taxlaw-2843	606	13	proposed	propose	VERB
taxlaw-2843	606	14	tax	tax	NOUN
taxlaw-2843	606	15	credit	credit	NOUN
taxlaw-2843	606	16	system	system	NOUN
taxlaw-2843	606	17	is	be	AUX
taxlaw-2843	606	18	“	"	PUNCT
taxlaw-2843	606	19	complex	complex	ADJ
taxlaw-2843	606	20	,	,	PUNCT
taxlaw-2843	606	21	and	and	CCONJ
taxlaw-2843	606	22	likely	likely	ADJ
taxlaw-2843	606	23	to	to	PART
taxlaw-2843	606	24	pose	pose	VERB
taxlaw-2843	606	25	numerous	numerous	ADJ
taxlaw-2843	606	26	administrative	administrative	ADJ
taxlaw-2843	606	27	challenges	challenge	NOUN
taxlaw-2843	606	28	”	"	PUNCT
taxlaw-2843	606	29	)	)	PUNCT
taxlaw-2843	606	30	.	.	PUNCT
taxlaw-2843	607	1	2017	2017	NUM
taxlaw-2843	607	2	]	]	PUNCT
taxlaw-2843	607	3	property	property	NOUN
taxlaw-2843	607	4	tax	tax	NOUN
taxlaw-2843	607	5	exemptions	exemption	NOUN
taxlaw-2843	607	6	for	for	ADP
taxlaw-2843	607	7	hospitals	hospital	NOUN
taxlaw-2843	607	8	139	139	NUM
taxlaw-2843	607	9	or	or	CCONJ
taxlaw-2843	607	10	begin	begin	VERB
taxlaw-2843	607	11	paying	pay	VERB
taxlaw-2843	607	12	at	at	ADP
taxlaw-2843	607	13	least	least	ADJ
taxlaw-2843	607	14	some	some	PRON
taxlaw-2843	607	15	property	property	NOUN
taxlaw-2843	607	16	taxes	taxis	NOUN
taxlaw-2843	607	17	.	.	PUNCT
taxlaw-2843	608	1	while	while	SCONJ
taxlaw-2843	608	2	the	the	DET
taxlaw-2843	608	3	devil	devil	NOUN
taxlaw-2843	608	4	is	be	AUX
taxlaw-2843	608	5	in	in	ADP
taxlaw-2843	608	6	the	the	DET
taxlaw-2843	608	7	details	detail	NOUN
taxlaw-2843	608	8	,	,	PUNCT
taxlaw-2843	608	9	many	many	ADJ
taxlaw-2843	608	10	states	state	NOUN
taxlaw-2843	608	11	will	will	AUX
taxlaw-2843	608	12	probably	probably	ADV
taxlaw-2843	608	13	create	create	VERB
taxlaw-2843	608	14	systems	system	NOUN
taxlaw-2843	608	15	that	that	PRON
taxlaw-2843	608	16	are	be	AUX
taxlaw-2843	608	17	expected	expect	VERB
taxlaw-2843	608	18	to	to	PART
taxlaw-2843	608	19	increase	increase	VERB
taxlaw-2843	608	20	net	net	ADJ
taxlaw-2843	608	21	tax	tax	NOUN
taxlaw-2843	608	22	revenues	revenue	NOUN
taxlaw-2843	608	23	,	,	PUNCT
taxlaw-2843	608	24	particularly	particularly	ADV
taxlaw-2843	608	25	from	from	ADP
taxlaw-2843	608	26	urban	urban	ADJ
taxlaw-2843	608	27	areas	area	NOUN
taxlaw-2843	608	28	where	where	SCONJ
taxlaw-2843	608	29	they	they	PRON
taxlaw-2843	608	30	currently	currently	ADV
taxlaw-2843	608	31	forego	forego	VERB
taxlaw-2843	608	32	the	the	DET
taxlaw-2843	608	33	greatest	great	ADJ
taxlaw-2843	608	34	amount	amount	NOUN
taxlaw-2843	608	35	of	of	ADP
taxlaw-2843	608	36	property	property	NOUN
taxlaw-2843	608	37	taxes	taxis	NOUN
taxlaw-2843	608	38	to	to	PART
taxlaw-2843	608	39	exempt	exempt	VERB
taxlaw-2843	608	40	hospitals	hospital	NOUN
taxlaw-2843	608	41	and	and	CCONJ
taxlaw-2843	608	42	where	where	SCONJ
taxlaw-2843	608	43	municipalities	municipality	NOUN
taxlaw-2843	608	44	are	be	AUX
taxlaw-2843	608	45	already	already	ADV
taxlaw-2843	608	46	most	most	ADV
taxlaw-2843	608	47	likely	likely	ADJ
taxlaw-2843	608	48	to	to	PART
taxlaw-2843	608	49	employ	employ	VERB
taxlaw-2843	608	50	pilots	pilot	NOUN
taxlaw-2843	608	51	to	to	PART
taxlaw-2843	608	52	temper	temper	VERB
taxlaw-2843	608	53	the	the	DET
taxlaw-2843	608	54	effects	effect	NOUN
taxlaw-2843	608	55	of	of	ADP
taxlaw-2843	608	56	all	all	ADV
taxlaw-2843	608	57	-	-	PUNCT
taxlaw-2843	608	58	or	or	CCONJ
taxlaw-2843	608	59	-	-	PUNCT
taxlaw-2843	608	60	nothing	nothing	PRON
taxlaw-2843	608	61	exemption	exemption	NOUN
taxlaw-2843	608	62	.	.	PUNCT
taxlaw-2843	609	1	171	171	NUM
taxlaw-2843	609	2	when	when	SCONJ
taxlaw-2843	609	3	reforms	reform	NOUN
taxlaw-2843	609	4	are	be	AUX
taxlaw-2843	609	5	administered	administer	VERB
taxlaw-2843	609	6	well	well	ADV
taxlaw-2843	609	7	,	,	PUNCT
taxlaw-2843	609	8	therefore	therefore	ADV
taxlaw-2843	609	9	,	,	PUNCT
taxlaw-2843	609	10	states	state	NOUN
taxlaw-2843	609	11	and	and	CCONJ
taxlaw-2843	609	12	their	their	PRON
taxlaw-2843	609	13	citizens	citizen	NOUN
taxlaw-2843	609	14	can	can	AUX
taxlaw-2843	609	15	expect	expect	VERB
taxlaw-2843	609	16	a	a	DET
taxlaw-2843	609	17	shift	shift	NOUN
taxlaw-2843	609	18	in	in	ADP
taxlaw-2843	609	19	hospital	hospital	NOUN
taxlaw-2843	609	20	behavior	behavior	NOUN
taxlaw-2843	609	21	towards	towards	ADP
taxlaw-2843	609	22	more	more	ADV
taxlaw-2843	609	23	socially	socially	ADV
taxlaw-2843	609	24	beneficial	beneficial	ADJ
taxlaw-2843	609	25	practices	practice	NOUN
taxlaw-2843	609	26	and	and	CCONJ
taxlaw-2843	609	27	an	an	DET
taxlaw-2843	609	28	increase	increase	NOUN
taxlaw-2843	609	29	in	in	ADP
taxlaw-2843	609	30	general	general	ADJ
taxlaw-2843	609	31	tax	tax	NOUN
taxlaw-2843	609	32	revenue	revenue	NOUN
taxlaw-2843	609	33	that	that	PRON
taxlaw-2843	609	34	can	can	AUX
taxlaw-2843	609	35	fund	fund	VERB
taxlaw-2843	609	36	other	other	ADJ
taxlaw-2843	609	37	important	important	ADJ
taxlaw-2843	609	38	programs	program	NOUN
taxlaw-2843	609	39	.	.	PUNCT
taxlaw-2843	610	1	v.	v.	ADP
taxlaw-2843	610	2	conclusion	conclusion	NOUN
taxlaw-2843	610	3	hospitals	hospital	NOUN
taxlaw-2843	610	4	have	have	AUX
taxlaw-2843	610	5	been	be	AUX
taxlaw-2843	610	6	exempt	exempt	ADJ
taxlaw-2843	610	7	from	from	ADP
taxlaw-2843	610	8	tax	tax	NOUN
taxlaw-2843	610	9	in	in	ADP
taxlaw-2843	610	10	the	the	DET
taxlaw-2843	610	11	united	united	PROPN
taxlaw-2843	610	12	states	states	PROPN
taxlaw-2843	610	13	for	for	ADP
taxlaw-2843	610	14	more	more	ADJ
taxlaw-2843	610	15	than	than	ADP
taxlaw-2843	610	16	a	a	PRON
taxlaw-2843	610	17	century	century	NOUN
taxlaw-2843	610	18	.	.	PUNCT
taxlaw-2843	611	1	however	however	ADV
taxlaw-2843	611	2	,	,	PUNCT
taxlaw-2843	611	3	they	they	PRON
taxlaw-2843	611	4	have	have	AUX
taxlaw-2843	611	5	evolved	evolve	VERB
taxlaw-2843	611	6	from	from	ADP
taxlaw-2843	611	7	typical	typical	ADJ
taxlaw-2843	611	8	charities	charity	NOUN
taxlaw-2843	611	9	to	to	ADP
taxlaw-2843	611	10	complex	complex	ADJ
taxlaw-2843	611	11	businesses	business	NOUN
taxlaw-2843	611	12	and	and	CCONJ
taxlaw-2843	611	13	the	the	DET
taxlaw-2843	611	14	tax	tax	NOUN
taxlaw-2843	611	15	law	law	NOUN
taxlaw-2843	611	16	has	have	AUX
taxlaw-2843	611	17	not	not	PART
taxlaw-2843	611	18	kept	keep	VERB
taxlaw-2843	611	19	pace	pace	NOUN
taxlaw-2843	611	20	.	.	PUNCT
taxlaw-2843	612	1	for	for	ADP
taxlaw-2843	612	2	-	-	PUNCT
taxlaw-2843	612	3	profit	profit	NOUN
taxlaw-2843	612	4	hospitals	hospital	NOUN
taxlaw-2843	612	5	that	that	PRON
taxlaw-2843	612	6	do	do	AUX
taxlaw-2843	612	7	not	not	PART
taxlaw-2843	612	8	differ	differ	VERB
taxlaw-2843	612	9	from	from	ADP
taxlaw-2843	612	10	their	their	PRON
taxlaw-2843	612	11	nonprofit	nonprofit	ADJ
taxlaw-2843	612	12	counterparts	counterpart	NOUN
taxlaw-2843	612	13	in	in	ADP
taxlaw-2843	612	14	a	a	DET
taxlaw-2843	612	15	variety	variety	NOUN
taxlaw-2843	612	16	of	of	ADP
taxlaw-2843	612	17	meaningful	meaningful	ADJ
taxlaw-2843	612	18	ways	way	NOUN
taxlaw-2843	612	19	have	have	AUX
taxlaw-2843	612	20	proliferated	proliferate	VERB
taxlaw-2843	612	21	,	,	PUNCT
taxlaw-2843	612	22	172	172	NUM
taxlaw-2843	612	23	but	but	CCONJ
taxlaw-2843	612	24	the	the	DET
taxlaw-2843	612	25	positive	positive	ADJ
taxlaw-2843	612	26	externalities	externality	NOUN
taxlaw-2843	612	27	of	of	ADP
taxlaw-2843	612	28	widespread	widespread	ADJ
taxlaw-2843	612	29	,	,	PUNCT
taxlaw-2843	612	30	easy	easy	ADJ
taxlaw-2843	612	31	access	access	NOUN
taxlaw-2843	612	32	to	to	ADP
taxlaw-2843	612	33	quality	quality	NOUN
taxlaw-2843	612	34	healthcare	healthcare	NOUN
taxlaw-2843	612	35	continue	continue	VERB
taxlaw-2843	612	36	to	to	PART
taxlaw-2843	612	37	justify	justify	VERB
taxlaw-2843	612	38	subsidy.173	subsidy.173	NOUN
taxlaw-2843	612	39	the	the	DET
taxlaw-2843	612	40	system	system	NOUN
taxlaw-2843	612	41	must	must	AUX
taxlaw-2843	612	42	be	be	AUX
taxlaw-2843	612	43	reformed	reform	VERB
taxlaw-2843	612	44	to	to	PART
taxlaw-2843	612	45	acknowledge	acknowledge	VERB
taxlaw-2843	612	46	this	this	DET
taxlaw-2843	612	47	reality	reality	NOUN
taxlaw-2843	612	48	.	.	PUNCT
taxlaw-2843	613	1	new	new	ADJ
taxlaw-2843	613	2	rules	rule	NOUN
taxlaw-2843	613	3	must	must	AUX
taxlaw-2843	613	4	continue	continue	VERB
taxlaw-2843	613	5	to	to	PART
taxlaw-2843	613	6	subsidize	subsidize	VERB
taxlaw-2843	613	7	essential	essential	ADJ
taxlaw-2843	613	8	,	,	PUNCT
taxlaw-2843	613	9	socially	socially	ADV
taxlaw-2843	613	10	beneficial	beneficial	ADJ
taxlaw-2843	613	11	hospital	hospital	NOUN
taxlaw-2843	613	12	functions	function	NOUN
taxlaw-2843	613	13	and	and	CCONJ
taxlaw-2843	613	14	avoid	avoid	VERB
taxlaw-2843	613	15	interfering	interfere	VERB
taxlaw-2843	613	16	in	in	ADP
taxlaw-2843	613	17	competitive	competitive	ADJ
taxlaw-2843	613	18	markets	market	NOUN
taxlaw-2843	613	19	by	by	ADP
taxlaw-2843	613	20	subsidizing	subsidize	VERB
taxlaw-2843	613	21	activities	activity	NOUN
taxlaw-2843	613	22	performed	perform	VERB
taxlaw-2843	613	23	by	by	ADP
taxlaw-2843	613	24	certain	certain	ADJ
taxlaw-2843	613	25	hospitals	hospital	NOUN
taxlaw-2843	613	26	and	and	CCONJ
taxlaw-2843	613	27	failing	fail	VERB
taxlaw-2843	613	28	to	to	PART
taxlaw-2843	613	29	do	do	VERB
taxlaw-2843	613	30	so	so	ADV
taxlaw-2843	613	31	for	for	ADP
taxlaw-2843	613	32	essentially	essentially	ADV
taxlaw-2843	613	33	identical	identical	ADJ
taxlaw-2843	613	34	functions	function	NOUN
taxlaw-2843	613	35	of	of	ADP
taxlaw-2843	613	36	other	other	ADJ
taxlaw-2843	613	37	institutions	institution	NOUN
taxlaw-2843	613	38	.	.	PUNCT
taxlaw-2843	614	1	all	all	ADV
taxlaw-2843	614	2	-	-	PUNCT
taxlaw-2843	614	3	or	or	CCONJ
taxlaw-2843	614	4	-	-	PUNCT
taxlaw-2843	614	5	nothing	nothing	PRON
taxlaw-2843	614	6	exemptions	exemption	NOUN
taxlaw-2843	614	7	can	can	AUX
taxlaw-2843	614	8	not	not	PART
taxlaw-2843	614	9	accomplish	accomplish	VERB
taxlaw-2843	614	10	these	these	DET
taxlaw-2843	614	11	goals	goal	NOUN
taxlaw-2843	614	12	because	because	SCONJ
taxlaw-2843	614	13	they	they	PRON
taxlaw-2843	614	14	are	be	AUX
taxlaw-2843	614	15	not	not	PART
taxlaw-2843	614	16	equipped	equip	VERB
taxlaw-2843	614	17	to	to	PART
taxlaw-2843	614	18	differentiate	differentiate	VERB
taxlaw-2843	614	19	between	between	ADP
taxlaw-2843	614	20	a	a	DET
taxlaw-2843	614	21	hospital	hospital	NOUN
taxlaw-2843	614	22	’s	’s	PART
taxlaw-2843	614	23	many	many	ADJ
taxlaw-2843	614	24	functions	function	NOUN
taxlaw-2843	614	25	.	.	PUNCT
taxlaw-2843	615	1	the	the	DET
taxlaw-2843	615	2	reforms	reform	NOUN
taxlaw-2843	615	3	proposed	propose	VERB
taxlaw-2843	615	4	in	in	ADP
taxlaw-2843	615	5	this	this	DET
taxlaw-2843	615	6	note	note	NOUN
taxlaw-2843	615	7	attempt	attempt	NOUN
taxlaw-2843	615	8	to	to	PART
taxlaw-2843	615	9	accomplish	accomplish	VERB
taxlaw-2843	615	10	these	these	DET
taxlaw-2843	615	11	twin	twin	ADJ
taxlaw-2843	615	12	aims	aim	NOUN
taxlaw-2843	615	13	by	by	ADP
taxlaw-2843	615	14	replacing	replace	VERB
taxlaw-2843	615	15	current	current	ADJ
taxlaw-2843	615	16	state	state	NOUN
taxlaw-2843	615	17	-	-	PUNCT
taxlaw-2843	615	18	level	level	NOUN
taxlaw-2843	615	19	property	property	NOUN
taxlaw-2843	615	20	tax	tax	NOUN
taxlaw-2843	615	21	exemptions	exemption	NOUN
taxlaw-2843	615	22	with	with	ADP
taxlaw-2843	615	23	a	a	DET
taxlaw-2843	615	24	series	series	NOUN
taxlaw-2843	615	25	of	of	ADP
taxlaw-2843	615	26	tax	tax	NOUN
taxlaw-2843	615	27	credits	credit	NOUN
taxlaw-2843	615	28	.	.	PUNCT
taxlaw-2843	616	1	first	first	ADV
taxlaw-2843	616	2	,	,	PUNCT
taxlaw-2843	616	3	states	state	NOUN
taxlaw-2843	616	4	should	should	AUX
taxlaw-2843	616	5	identify	identify	VERB
taxlaw-2843	616	6	objective	objective	ADJ
taxlaw-2843	616	7	safe	safe	ADJ
taxlaw-2843	616	8	harbors	harbor	NOUN
taxlaw-2843	616	9	that	that	SCONJ
taxlaw-2843	616	10	hospitals	hospital	NOUN
taxlaw-2843	616	11	can	can	AUX
taxlaw-2843	616	12	use	use	VERB
taxlaw-2843	616	13	to	to	PART
taxlaw-2843	616	14	claim	claim	VERB
taxlaw-2843	616	15	credits	credit	NOUN
taxlaw-2843	616	16	for	for	ADP
taxlaw-2843	616	17	services	service	NOUN
taxlaw-2843	616	18	that	that	PRON
taxlaw-2843	616	19	are	be	AUX
taxlaw-2843	616	20	charitable	charitable	ADJ
taxlaw-2843	616	21	or	or	CCONJ
taxlaw-2843	616	22	increase	increase	VERB
taxlaw-2843	616	23	access	access	NOUN
taxlaw-2843	616	24	to	to	ADP
taxlaw-2843	616	25	care	care	NOUN
taxlaw-2843	616	26	.	.	PUNCT
taxlaw-2843	617	1	second	second	ADV
taxlaw-2843	617	2	,	,	PUNCT
taxlaw-2843	617	3	states	state	NOUN
taxlaw-2843	617	4	should	should	AUX
taxlaw-2843	617	5	establish	establish	VERB
taxlaw-2843	617	6	a	a	DET
taxlaw-2843	617	7	catch	catch	NOUN
taxlaw-2843	617	8	-	-	PUNCT
taxlaw-2843	617	9	all	all	DET
taxlaw-2843	617	10	rule	rule	NOUN
taxlaw-2843	617	11	that	that	PRON
taxlaw-2843	617	12	allows	allow	VERB
taxlaw-2843	617	13	an	an	DET
taxlaw-2843	617	14	evaluation	evaluation	NOUN
taxlaw-2843	617	15	board	board	NOUN
taxlaw-2843	617	16	comprised	comprise	VERB
taxlaw-2843	617	17	of	of	ADP
taxlaw-2843	617	18	experts	expert	NOUN
taxlaw-2843	617	19	to	to	PART
taxlaw-2843	617	20	evaluate	evaluate	VERB
taxlaw-2843	617	21	hospital	hospital	NOUN
taxlaw-2843	617	22	functions	function	NOUN
taxlaw-2843	617	23	that	that	PRON
taxlaw-2843	617	24	do	do	AUX
taxlaw-2843	617	25	not	not	PART
taxlaw-2843	617	26	fall	fall	VERB
taxlaw-2843	617	27	into	into	ADP
taxlaw-2843	617	28	any	any	PRON
taxlaw-2843	617	29	of	of	ADP
taxlaw-2843	617	30	the	the	DET
taxlaw-2843	617	31	safe	safe	ADJ
taxlaw-2843	617	32	harbors	harbor	NOUN
taxlaw-2843	617	33	,	,	PUNCT
taxlaw-2843	617	34	but	but	CCONJ
taxlaw-2843	617	35	should	should	AUX
taxlaw-2843	617	36	be	be	AUX
taxlaw-2843	617	37	eligible	eligible	ADJ
taxlaw-2843	617	38	to	to	PART
taxlaw-2843	617	39	receive	receive	VERB
taxlaw-2843	617	40	credits	credit	NOUN
taxlaw-2843	617	41	.	.	PUNCT
taxlaw-2843	618	1	specific	specific	ADJ
taxlaw-2843	618	2	hospital	hospital	NOUN
taxlaw-2843	618	3	programs	program	NOUN
taxlaw-2843	618	4	should	should	AUX
taxlaw-2843	618	5	be	be	AUX
taxlaw-2843	618	6	deemed	deem	VERB
taxlaw-2843	618	7	eligible	eligible	ADJ
taxlaw-2843	618	8	if	if	SCONJ
taxlaw-2843	618	9	they	they	PRON
taxlaw-2843	618	10	1	1	X
taxlaw-2843	618	11	)	)	PUNCT
taxlaw-2843	618	12	are	be	AUX
taxlaw-2843	618	13	essential	essential	ADJ
taxlaw-2843	618	14	medical	medical	ADJ
taxlaw-2843	618	15	services	service	NOUN
taxlaw-2843	618	16	,	,	PUNCT
taxlaw-2843	618	17	2	2	NUM
taxlaw-2843	618	18	)	)	PUNCT
taxlaw-2843	618	19	are	be	AUX
taxlaw-2843	618	20	not	not	PART
taxlaw-2843	618	21	provided	provide	VERB
taxlaw-2843	618	22	for	for	ADP
taxlaw-2843	618	23	a	a	DET
taxlaw-2843	618	24	profit	profit	NOUN
taxlaw-2843	618	25	by	by	ADP
taxlaw-2843	618	26	any	any	DET
taxlaw-2843	618	27	hospital	hospital	NOUN
taxlaw-2843	618	28	easily	easily	ADV
taxlaw-2843	618	29	accessible	accessible	ADJ
taxlaw-2843	618	30	to	to	ADP
taxlaw-2843	618	31	the	the	DET
taxlaw-2843	618	32	community	community	NOUN
taxlaw-2843	618	33	,	,	PUNCT
taxlaw-2843	618	34	and	and	CCONJ
taxlaw-2843	618	35	3	3	X
taxlaw-2843	618	36	)	)	PUNCT
taxlaw-2843	618	37	are	be	AUX
taxlaw-2843	618	38	not	not	PART
taxlaw-2843	618	39	accessible	accessible	ADJ
taxlaw-2843	618	40	through	through	ADP
taxlaw-2843	618	41	any	any	DET
taxlaw-2843	618	42	other	other	ADJ
taxlaw-2843	618	43	means	mean	NOUN
taxlaw-2843	618	44	.	.	PUNCT
taxlaw-2843	619	1	finally	finally	ADV
taxlaw-2843	619	2	,	,	PUNCT
taxlaw-2843	619	3	the	the	DET
taxlaw-2843	619	4	credits	credit	NOUN
taxlaw-2843	619	5	must	must	AUX
taxlaw-2843	619	6	be	be	AUX
taxlaw-2843	619	7	valuated	valuate	VERB
taxlaw-2843	619	8	according	accord	VERB
taxlaw-2843	619	9	to	to	ADP
taxlaw-2843	619	10	a	a	DET
taxlaw-2843	619	11	hospital	hospital	NOUN
taxlaw-2843	619	12	’s	’s	PART
taxlaw-2843	619	13	net	net	ADJ
taxlaw-2843	619	14	cost	cost	NOUN
taxlaw-2843	619	15	of	of	ADP
taxlaw-2843	619	16	providing	provide	VERB
taxlaw-2843	619	17	the	the	DET
taxlaw-2843	619	18	eligible	eligible	ADJ
taxlaw-2843	619	19	services	service	NOUN
taxlaw-2843	619	20	.	.	PUNCT
taxlaw-2843	620	1	this	this	PRON
taxlaw-2843	620	2	can	can	AUX
taxlaw-2843	620	3	be	be	AUX
taxlaw-2843	620	4	accomplished	accomplish	VERB
taxlaw-2843	620	5	either	either	CCONJ
taxlaw-2843	620	6	by	by	ADP
taxlaw-2843	620	7	measuring	measure	VERB
taxlaw-2843	620	8	actual	actual	ADJ
taxlaw-2843	620	9	costs	cost	NOUN
taxlaw-2843	620	10	or	or	CCONJ
taxlaw-2843	620	11	through	through	ADP
taxlaw-2843	620	12	the	the	DET
taxlaw-2843	620	13	periodic	periodic	ADJ
taxlaw-2843	620	14	establishment	establishment	NOUN
taxlaw-2843	620	15	of	of	ADP
taxlaw-2843	620	16	a	a	DET
taxlaw-2843	620	17	schedule	schedule	NOUN
taxlaw-2843	620	18	of	of	ADP
taxlaw-2843	620	19	fixed	fix	VERB
taxlaw-2843	620	20	credit	credit	NOUN
taxlaw-2843	620	21	amounts	amount	NOUN
taxlaw-2843	620	22	for	for	ADP
taxlaw-2843	620	23	specific	specific	ADJ
taxlaw-2843	620	24	services	service	NOUN
taxlaw-2843	620	25	.	.	PUNCT
taxlaw-2843	621	1	if	if	SCONJ
taxlaw-2843	621	2	implemented	implement	VERB
taxlaw-2843	621	3	,	,	PUNCT
taxlaw-2843	621	4	these	these	DET
taxlaw-2843	621	5	reforms	reform	NOUN
taxlaw-2843	621	6	would	would	AUX
taxlaw-2843	621	7	allow	allow	VERB
taxlaw-2843	621	8	nonprofit	nonprofit	ADJ
taxlaw-2843	621	9	and	and	CCONJ
taxlaw-2843	621	10	for	for	ADP
taxlaw-2843	621	11	-	-	PUNCT
taxlaw-2843	621	12	profit	profit	NOUN
taxlaw-2843	621	13	hospitals	hospital	NOUN
taxlaw-2843	621	14	to	to	PART
taxlaw-2843	621	15	compete	compete	VERB
taxlaw-2843	621	16	fairly	fairly	ADV
taxlaw-2843	621	17	in	in	ADP
taxlaw-2843	621	18	markets	market	NOUN
taxlaw-2843	621	19	for	for	ADP
taxlaw-2843	621	20	services	service	NOUN
taxlaw-2843	621	21	that	that	PRON
taxlaw-2843	621	22	are	be	AUX
taxlaw-2843	621	23	readily	readily	ADV
taxlaw-2843	621	24	available	available	ADJ
taxlaw-2843	621	25	and	and	CCONJ
taxlaw-2843	621	26	maintain	maintain	VERB
taxlaw-2843	621	27	subsidies	subsidy	NOUN
taxlaw-2843	621	28	for	for	ADP
taxlaw-2843	621	29	activities	activity	NOUN
taxlaw-2843	621	30	that	that	PRON
taxlaw-2843	621	31	extend	extend	VERB
taxlaw-2843	621	32	unprofitable	unprofitable	ADJ
taxlaw-2843	621	33	,	,	PUNCT
taxlaw-2843	621	34	socially	socially	ADV
taxlaw-2843	621	35	beneficial	beneficial	ADJ
taxlaw-2843	621	36	services	service	NOUN
taxlaw-2843	621	37	to	to	ADP
taxlaw-2843	621	38	those	those	PRON
taxlaw-2843	621	39	for	for	ADP
taxlaw-2843	621	40	whom	whom	PRON
taxlaw-2843	621	41	access	access	NOUN
taxlaw-2843	621	42	would	would	AUX
taxlaw-2843	621	43	otherwise	otherwise	ADV
taxlaw-2843	621	44	be	be	AUX
taxlaw-2843	621	45	difficult	difficult	ADJ
taxlaw-2843	621	46	.	.	PUNCT
taxlaw-2843	622	1	especially	especially	ADV
taxlaw-2843	622	2	in	in	ADP
taxlaw-2843	622	3	light	light	NOUN
taxlaw-2843	622	4	of	of	ADP
taxlaw-2843	622	5	the	the	DET
taxlaw-2843	622	6	recent	recent	ADJ
taxlaw-2843	622	7	expansion	expansion	NOUN
taxlaw-2843	622	8	of	of	ADP
taxlaw-2843	622	9	the	the	DET
taxlaw-2843	622	10	low	low	ADJ
taxlaw-2843	622	11	-	-	PUNCT
taxlaw-2843	622	12	reimbursement	reimbursement	NOUN
taxlaw-2843	622	13	medicaid	medicaid	PROPN
taxlaw-2843	622	14	program	program	NOUN
taxlaw-2843	622	15	,	,	PUNCT
taxlaw-2843	622	16	this	this	DET
taxlaw-2843	622	17	new	new	ADJ
taxlaw-2843	622	18	system	system	NOUN
taxlaw-2843	622	19	will	will	AUX
taxlaw-2843	622	20	help	help	VERB
taxlaw-2843	622	21	hospitals	hospital	NOUN
taxlaw-2843	622	22	provide	provide	VERB
taxlaw-2843	622	23	services	service	NOUN
taxlaw-2843	622	24	that	that	PRON
taxlaw-2843	622	25	are	be	AUX
taxlaw-2843	622	26	not	not	PART
taxlaw-2843	622	27	strictly	strictly	ADV
taxlaw-2843	622	28	charitable	charitable	ADJ
taxlaw-2843	622	29	but	but	CCONJ
taxlaw-2843	622	30	are	be	AUX
taxlaw-2843	622	31	nonetheless	nonetheless	ADV
taxlaw-2843	622	32	important	important	ADJ
taxlaw-2843	622	33	without	without	ADP
taxlaw-2843	622	34	jeopardizing	jeopardize	VERB
taxlaw-2843	622	35	their	their	PRON
taxlaw-2843	622	36	financial	financial	ADJ
taxlaw-2843	622	37	position	position	NOUN
taxlaw-2843	622	38	.	.	PUNCT
taxlaw-2843	623	1	finally	finally	ADV
taxlaw-2843	623	2	,	,	PUNCT
taxlaw-2843	623	3	reform	reform	NOUN
taxlaw-2843	623	4	will	will	AUX
taxlaw-2843	623	5	allow	allow	VERB
taxlaw-2843	623	6	states	state	NOUN
taxlaw-2843	623	7	and	and	CCONJ
taxlaw-2843	623	8	localities	locality	NOUN
taxlaw-2843	623	9	to	to	PART
taxlaw-2843	623	10	generate	generate	VERB
taxlaw-2843	623	11	needed	needed	ADJ
taxlaw-2843	623	12	revenue	revenue	NOUN
taxlaw-2843	623	13	in	in	ADP
taxlaw-2843	623	14	areas	area	NOUN
taxlaw-2843	623	15	with	with	ADP
taxlaw-2843	623	16	robust	robust	ADJ
taxlaw-2843	623	17	,	,	PUNCT
taxlaw-2843	623	18	competitive	competitive	ADJ
taxlaw-2843	623	19	health	health	NOUN
taxlaw-2843	623	20	services	service	NOUN
taxlaw-2843	623	21	markets	market	NOUN
taxlaw-2843	623	22	.	.	PUNCT
taxlaw-2843	624	1	171	171	NUM
taxlaw-2843	624	2	kenyon	kenyon	PROPN
taxlaw-2843	624	3	&	&	CCONJ
taxlaw-2843	624	4	langley	langley	PROPN
taxlaw-2843	624	5	,	,	PUNCT
taxlaw-2843	624	6	supra	supra	PROPN
taxlaw-2843	624	7	note	note	VERB
taxlaw-2843	624	8	122	122	NUM
taxlaw-2843	624	9	at	at	ADP
taxlaw-2843	624	10	6	6	NUM
taxlaw-2843	624	11	,	,	PUNCT
taxlaw-2843	624	12	19	19	NUM
taxlaw-2843	624	13	.	.	NOUN
taxlaw-2843	624	14	172	172	NUM
taxlaw-2843	624	15	e.g.	e.g.	ADJ
taxlaw-2843	624	16	,	,	PUNCT
taxlaw-2843	624	17	colombo	colombo	NOUN
taxlaw-2843	624	18	,	,	PUNCT
taxlaw-2843	624	19	supra	supra	PROPN
taxlaw-2843	624	20	note	note	NOUN
taxlaw-2843	624	21	12	12	NUM
taxlaw-2843	624	22	at	at	ADP
taxlaw-2843	624	23	45	45	NUM
taxlaw-2843	624	24	-	-	SYM
taxlaw-2843	624	25	50	50	NUM
taxlaw-2843	624	26	.	.	PUNCT
taxlaw-2843	625	1	173	173	NUM
taxlaw-2843	625	2	bloom	bloom	NOUN
taxlaw-2843	625	3	,	,	PUNCT
taxlaw-2843	625	4	et	et	PROPN
taxlaw-2843	625	5	al	al	PROPN
taxlaw-2843	625	6	.	.	PROPN
taxlaw-2843	625	7	,	,	PUNCT
taxlaw-2843	625	8	effect	effect	NOUN
taxlaw-2843	625	9	of	of	ADP
taxlaw-2843	625	10	health	health	NOUN
taxlaw-2843	625	11	on	on	ADP
taxlaw-2843	625	12	economic	economic	ADJ
taxlaw-2843	625	13	growth	growth	NOUN
taxlaw-2843	625	14	.	.	PUNCT