62 Pa. Stat. § 805-E
No hospital subject to the assessment shall be directly guaranteed a repayment of its assessment in derogation of 42 CFR 433.68(F) (Relating to permissible health care-related taxes), except that, in each fiscal year in which an assessment is implemented, the department shall use a portion of the funds received under section 804-E(a) for the purposes outlined under section 804-E(b) to the extent permissible under federal and state law or regulation and without creating an indirect guarantee to hold harmless, as those terms are used under 42 CFR 433.68(F)(I). The secretary shall submit any Title XIX state plan amendments to the United States Department of Health and Human Services that are necessary to make the payments authorized under section 804-E(b).
62 P.S. § 805-E