A bill to delay the implementation of a regulation to prohibit the use of voluntary contributions and provider-specific taxes by States to receive Federal matching funds under Medicaid.

Prohibits the Secretary of Health and Human Services from implementing any final regulation prior to September 30, 1992, changing the treatment of voluntary contributions, provider-paid taxes, or transfers of intergovernmental taxes utilized by States to receive Federal matching funds under title XIX (Medicaid) of the Social Security Act.

Provides that such delay in implementation shall not apply with respect to amounts expended as medical assistance in States which did not have a program that uses voluntary contributions, provider-paid taxes, or transfers of intergovernmental taxes as medical assistance under Medicaid as of November 15, 1991.