Section 433.70 - Limitation on level of FFP for revenues from health care-related taxes(a)Limitations. Beginning October 1, 1995, there is no limitation on the amount of health care-related taxes that a State may receive without a reduction in FFP, as long as the health care-related taxes meet the requirements specified in § 433.68 .(b)Calculation of FFP. CMS will deduct from a State's medical assistance expenditures, before calculating FFP, revenues from health care-related taxes that do not meet the requirements of § 433.68 and any health care-related taxes in excess of the limits specified in paragraph (a)(1) of this section.57 FR 55138, Nov. 24, 1992, as amended at 73 FR 9699 , Feb. 22, 2008