To provide for a waiver for the State of New York of certain health care provider tax provisions under Medicaid.

Deems to be permissible broad-based health care related taxes certain taxes, fees, or assessments under title XIX (Medicaid) of the Social Security Act which were collected by New York State from a health care provider before June 1, 1997, for which a specified waiver has been applied, or would be but for this provision (thus exempting such tax, fees, or assessments from the requirement that provider-specified specific taxes be subtracted from the State share of Medicaid expenditures for purposes of Federal share calculation).