To the extent necessary in order to implement this article, the department shall seek a waiver under 42 CFR 433.68(e) (relating to permissible health care-related taxes) from the Centers for Medicare and Medicaid Services of the United States Department of Health and Human Services. The department shall not implement the assessment until approval of the waiver is obtained. Upon approval of the waiver, the assessment shall be implemented retroactive to the first day of the fiscal year to which the waiver applies.
62 P.S. § 807-G