BONUS #1 · 50-STATE NONPROFIT HOSPITAL CHARITY CARE & 400%–600% FPL FORGIVENESS MATRIX

State-by-State Statutory Income Caps, IRC § 501(r)(5) Amount Generally Billed (AGB) Formulas & Mandatory Refund Rules

Jurisdiction	Statutory Charity Care Threshold	Mandatory Write-Off / Cap	Enforcement Citation
California (AB 1020)	Up to 400% Federal Poverty Level (FPL)	100% Free Care ≤200% FPL · Medicare Cap 201–400% FPL	Cal. Health & Safety Code § 127400
New York (PHL § 2807-k)	Up to 400% Federal Poverty Level (FPL)	Sliding Scale Cap · Zero Asset Seizure or Wage Lien	N.Y. Pub. Health Law § 2807-k(9-a)
Illinois (210 ILCS 88)	Up to 600% FPL (Urban) / 300% FPL (Rural)	100% Free Care ≤200% FPL · Max 20% Annual Income Cap	Illinois Fair Patient Billing Act
Washington (RCW 70.170)	Up to 400% FPL Statewide at Tier-1 Hospitals	100% Write-Off ≤300% FPL · Mandatory Retroactive Refund	Wash. Rev. Code § 70.170.060
All 50 US States (Federal)	All 501(c)(3) Tax-Exempt Nonprofit Hospitals	Must Cap Bills at AGB (Medicare/Commercial Average) + 240-Day ECA Freeze	IRC § 501(r)(4)–(6) / 26 C.F.R. § 1.501(r)

Actionable Execution Protocol: Even if a hospital already sent your bill to a debt collector, 26 C.F.R. § 1.501(r)-6(c) requires the hospital to recall the debt from collections and erase credit reporting if you submit a Charity Care application within 240 days of the first post-discharge billing statement.