7d51c4d1_Questions_and_Answers__Question
[Question Number] 4 [Answer] No. Under the provisions of Article 34 of the Vienna Convention, 23 U.S.T.3242, diplomatic agents shall be exempt from all taxes, whether national, regional, or municipal. The Supremacy Clause of the US CONST., Article VI, Clause 2, provides that treaties entered into by the United States are the "Law of Land" to which state law must yield. Consequently, the Department has elected not to contest assertions of exemption from HCRA surcharges made by foreign diplomatic missions covered by the Vienna Convention which are self-insured for purposes of providing health insurance coverage to their employees. Additionally, any payments made by the foreign diplomatic agent themselves to designated providers of services for their portion due, (percentage coinsurance amount, deductible or uncovered services) will also have no surcharge obligation, or regional GME percentage. This exemption should not be construed as one which exempts the payor of health care benefits for all foreign national or foreign governmental employees from paying surcharges. Further, this exemption would not extend to those situations where a foreign government has elected to provide health insurance coverage to its diplomatic agents through a health plan purchased from a private insurance carrier. In these situations, responsibility for payment of the HCRA surcharge rests with the private insurance carrier, at rates based on their election status, plus if applicable, a regional GME percentage, when billed. [Question] 
Do the HCRA surcharges apply to revenue received by designated providers for medical services provided to diplomatic agents?
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