- Seven Key Changes the New Tax Law Will Force Hospitals to Consider Modern Healthcare by Harris Meyer — The end of the year is always a busy time for health care finance and tax professionals. But with the Dec. 20 passage of the Tax Cuts and Jobs Act — details of which were unveiled only several days earlier—it's crazy busy. Tax professionals are scrambling to understand the complex, often-confusing provisions of the hastily written law while trying to do tax planning for hospitals, medical groups, and other health care clients. The law's generous new break for pass-through entities is a particular head-scratcher. Not-for-profit hospital systems will have to grapple with a number of changes that make their tax-exempt status less advantageous, including new provisions on unrelated business taxable income and executive compensation.