{"id":10545,"date":"2026-01-31T10:38:21","date_gmt":"2026-01-31T15:38:21","guid":{"rendered":"https:\/\/www.appliedpolicy.com\/staging\/7403\/?p=10545"},"modified":"2026-02-05T10:17:46","modified_gmt":"2026-02-05T15:17:46","slug":"cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes","status":"publish","type":"post","link":"https:\/\/www.appliedpolicy.com\/staging\/7403\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\/","title":{"rendered":"CMS Finalizes Rule Closing Medicaid Health Care\u2013Related Tax Loopholes"},"content":{"rendered":"<p>On January 29, 2026, the Centers for Medicare &amp; Medicaid Services (CMS) issued a final rule titled, \u201c<a href=\"https:\/\/public-inspection.federalregister.gov\/2026-02040.pdf\">Preserving Medicaid Funding for Vulnerable Populations \u2013 Closing a Health Care-Related Tax Loophole Final Rule<\/a>.\u201d CMS also released a<a href=\"https:\/\/www.cms.gov\/newsroom\/fact-sheets\/preserving-medicaid-funding-vulnerable-populations-closing-health-care-related-tax-loophole-final\"> fact sheet\u00a0<\/a>and a <a href=\"https:\/\/www.cms.gov\/newsroom\/press-releases\/cms-shuts-down-massive-medicaid-tax-loophole-saving-billions-federal-taxpayers-restoring-federal\">press release<\/a>\u00a0accompanying the rule.<\/p>\n<p>The rule is scheduled to published on the Federal Register on February 2, 2026,\u00a0and will become effective on <strong>April 3, 2026.<\/strong><\/p>\n<h3>Overview and finalized policies<\/h3>\n<p>In this final rule, CMS finalizes changes to the Medicaid health care-related tax regulations to clarify and strengthen the standards for determining whether a tax is \u201cgenerally redistributive,\u201d as required under section 1903(w) of the Social Security Act. The rule is intended to ensure that state health care-related taxes used to finance the non-Federal share of Medicaid do not disproportionately burden Medicaid providers or plans.<\/p>\n<p>The rule prohibits higher tax rates on Medicaid businesses by addressing a mathematical loophole in the applicable statistical test which was designed to ensure that waiver approved non-uniform and non-broad-based health care-related taxes are generally redistributive. It also bars the use of vague language or complex design as an attempt to obfuscate the impact of the tax on Medicaid.\u00a0 Finally, the rule incorporates statutory requirements of Public Law 119-21, enacted on July 4, 2025, which included provisions previously proposed in regulation and allowed for a transition period for states to bring existing tax structures into compliance with these requirements.<\/p>\n<p><strong>Key finalized policies include:<\/strong><\/p>\n<ul>\n<li>CMS finalizes revisions to the regulatory framework used to assess whether a health care-related tax is generally redistributive. Under the final rule, a tax <strong>may not be treated as generally redistributive if Medicaid taxable units are subject to higher effective tax rates than non-Medicaid taxable units<\/strong>, <strong>even if the tax otherwise meets the existing statistical test in regulation<\/strong>.<\/li>\n<li>CMS finalizes regulatory updates to implement statutory language requiring that health care-related taxes not impose higher taxes on Medicaid providers or plans relative to non-Medicaid entities.<\/li>\n<li>Policy changes designed to <strong>prevent future improper shifting of the burden of financing the Medicaid program to the Federal government<\/strong>.<\/li>\n<li>Under the final rule, <strong>CMS will no longer approve new or renewed health care-related tax arrangements that meet the existing statistical test but fail to satisfy the clarified redistributive standard<\/strong>. States seeking waivers under section 1903(w) must demonstrate compliance with the revised criteria.<\/li>\n<\/ul>\n<p>CMS states that these changes are intended to promote program integrity by ensuring that health care-related taxes reflect a genuine redistribution of tax burden and that federal Medicaid matching funds are paired with appropriate state financing responsibility.<\/p>\n<h3>Transition Periods and Compliance Timeframes<\/h3>\n<p>CMS acknowledges that some States will need to modify or discontinue certain existing health care-related taxes. To limit the impact of the rule to affected tax arrangements, CMS <strong>finalizes graduated transition periods<\/strong>\u00a0to allow States time to come into compliance, while maintaining alignment with statutory requirements.\u00a0Importantly, CMS <strong>provides additional flexibility<\/strong> than that provided its November 14, 2025 \u201cDear College Letter\u201d subregulatory guidance<strong>, including in some cases more generous transition parameters and generally longer transition periods for hospital and other non- managed care organization (MCO) taxes.<\/strong><\/p>\n<p>Under the final rule, compliance dates are based on both the <strong>permissible class of tax<\/strong>\u00a0and the <strong>most recent waiver approval date<\/strong>.<\/p>\n<p><strong>Managed Care Organization (MCO) taxes<\/strong><\/p>\n<ul>\n<li>Waivers approved <strong>within two years<\/strong>of April 3, 2026\u00a0must comply by <strong>January 1, 2027<\/strong>.<\/li>\n<li>Waivers approved <strong>more than two years<\/strong>before April 3, 2026\u00a0must comply by the <strong>start of State Fiscal Year 2028<\/strong>.<\/li>\n<\/ul>\n<p><strong>Non-MCO taxes<\/strong><\/p>\n<ul>\n<li>All non-MCO taxes affected by the rule must comply by the <strong>end of the State fiscal year ending in calendar year 2028<\/strong>(State Fiscal Year 2029).<\/li>\n<\/ul>\n<p>CMS emphasizes that the transition period runs from the effective date of the final rule until the applicable compliance date. Revenues collected during an applicable transition period under an approved waiver will not be subject to disallowance based on the new requirements. After the transition period expires, CMS may deduct revenues from noncompliant health care-related taxes from medical assistance expenditures before calculating Federal Financial Participation (FFP).<\/p>\n<h3>State Flexibility and Compliance Options<\/h3>\n<p>CMS clarifies that States are not required to terminate affected taxes outright. States may instead modify tax structures to comply with federal requirements, including by making taxes uniform or otherwise adjusting rates to meet the generally redistributive standard. CMS notes that modified taxes must still comply with all other statutory and regulatory requirements, including hold-harmless provisions, and that approval of amended waivers is not automatic.<\/p>\n<p>CMS states that the rule is not intended to reduce States\u2019 overall taxing authority or ability to generate revenue, and that States may be able to maintain similar revenue levels through compliant tax structures. CMS also indicates it will continue to provide technical assistance to affected States as they implement the finalized policies.<\/p>\n<p><em>*********<\/em><\/p>\n<p><em>This Applied Policy\u00ae Summary was prepared by Meghan Basler with support from the Applied Policy team of health policy experts. If you have any questions or need more information, please contact her at <\/em><a href=\"mailto:mbasler@appliedpolicy.com\">mbasler@appliedpolicy.com<\/a> <em>or at 908-752-9875.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On January 29, 2026, the Centers for Medicare &amp; Medicaid Services (CMS) issued a final rule titled, \u201cPreserving Medicaid Funding for Vulnerable Populations \u2013 Closing a Health Care-Related Tax Loophole Final Rule.\u201d CMS also released a fact sheet\u00a0and a press release\u00a0accompanying the rule. The rule is scheduled to published on the Federal Register on February [&hellip;]<\/p>\n","protected":false},"author":26,"featured_media":7089,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","ap4_related_services":"","footnotes":""},"categories":[629],"tags":[],"class_list":["post-10545","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-medicaid"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CMS Finalizes Rule Closing Medicaid Health Care\u2013Related Tax Loopholes - Applied Policy<\/title>\n<meta name=\"description\" content=\"CMS issued a final rule closing a healthcare-related tax loophole to preserve Medicaid funding for vulnerable populations.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.appliedpolicy.com\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CMS Finalizes Rule Closing Medicaid Health Care\u2013Related Tax Loopholes - Applied Policy\" \/>\n<meta property=\"og:description\" content=\"CMS issued a final rule closing a healthcare-related tax loophole to preserve Medicaid funding for vulnerable populations.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.appliedpolicy.com\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\/\" \/>\n<meta property=\"og:site_name\" content=\"Applied Policy\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-31T15:38:21+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-05T15:17:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.appliedpolicy.com\/wp-content\/uploads\/iStock-681407458-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1254\" \/>\n\t<meta property=\"og:image:height\" content=\"836\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Meghan Basler\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Meghan Basler\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.appliedpolicy.com\\\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.appliedpolicy.com\\\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\\\/\"},\"author\":{\"name\":\"Meghan Basler\",\"@id\":\"https:\\\/\\\/appliedpolicy.com\\\/#\\\/schema\\\/person\\\/9b1b5b4cd0c1b58bd73195cac34d885a\"},\"headline\":\"CMS Finalizes Rule Closing Medicaid Health Care\u2013Related Tax Loopholes\",\"datePublished\":\"2026-01-31T15:38:21+00:00\",\"dateModified\":\"2026-02-05T15:17:46+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.appliedpolicy.com\\\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\\\/\"},\"wordCount\":821,\"image\":{\"@id\":\"https:\\\/\\\/www.appliedpolicy.com\\\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.appliedpolicy.com\\\/staging\\\/7403\\\/wp-content\\\/uploads\\\/iStock-681407458-1.jpg\",\"articleSection\":[\"Medicaid\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.appliedpolicy.com\\\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\\\/\",\"url\":\"https:\\\/\\\/www.appliedpolicy.com\\\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\\\/\",\"name\":\"CMS Finalizes Rule Closing Medicaid Health Care\u2013Related Tax Loopholes - Applied Policy\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/appliedpolicy.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.appliedpolicy.com\\\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.appliedpolicy.com\\\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.appliedpolicy.com\\\/staging\\\/7403\\\/wp-content\\\/uploads\\\/iStock-681407458-1.jpg\",\"datePublished\":\"2026-01-31T15:38:21+00:00\",\"dateModified\":\"2026-02-05T15:17:46+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/appliedpolicy.com\\\/#\\\/schema\\\/person\\\/9b1b5b4cd0c1b58bd73195cac34d885a\"},\"description\":\"CMS issued a final rule closing a healthcare-related tax loophole to preserve Medicaid funding for vulnerable populations.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.appliedpolicy.com\\\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.appliedpolicy.com\\\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.appliedpolicy.com\\\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.appliedpolicy.com\\\/staging\\\/7403\\\/wp-content\\\/uploads\\\/iStock-681407458-1.jpg\",\"contentUrl\":\"https:\\\/\\\/www.appliedpolicy.com\\\/staging\\\/7403\\\/wp-content\\\/uploads\\\/iStock-681407458-1.jpg\",\"width\":1254,\"height\":836},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.appliedpolicy.com\\\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/appliedpolicy.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CMS Finalizes Rule Closing Medicaid Health Care\u2013Related Tax Loopholes\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/appliedpolicy.com\\\/#website\",\"url\":\"https:\\\/\\\/appliedpolicy.com\\\/\",\"name\":\"Applied Policy\",\"description\":\"Health policy and reimbursement consulting\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/appliedpolicy.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/appliedpolicy.com\\\/#\\\/schema\\\/person\\\/9b1b5b4cd0c1b58bd73195cac34d885a\",\"name\":\"Meghan Basler\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.appliedpolicy.com\\\/staging\\\/7403\\\/wp-content\\\/uploads\\\/Basler_Meghancropped3-300x300.jpg\",\"url\":\"https:\\\/\\\/www.appliedpolicy.com\\\/staging\\\/7403\\\/wp-content\\\/uploads\\\/Basler_Meghancropped3-300x300.jpg\",\"contentUrl\":\"https:\\\/\\\/www.appliedpolicy.com\\\/staging\\\/7403\\\/wp-content\\\/uploads\\\/Basler_Meghancropped3-300x300.jpg\",\"caption\":\"Meghan Basler\"},\"description\":\"Senior Health Policy Associate\",\"url\":\"https:\\\/\\\/www.appliedpolicy.com\\\/staging\\\/7403\\\/author\\\/meghanbasler\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"CMS Finalizes Rule Closing Medicaid Health Care\u2013Related Tax Loopholes - Applied Policy","description":"CMS issued a final rule closing a healthcare-related tax loophole to preserve Medicaid funding for vulnerable populations.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.appliedpolicy.com\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\/","og_locale":"en_US","og_type":"article","og_title":"CMS Finalizes Rule Closing Medicaid Health Care\u2013Related Tax Loopholes - Applied Policy","og_description":"CMS issued a final rule closing a healthcare-related tax loophole to preserve Medicaid funding for vulnerable populations.","og_url":"https:\/\/www.appliedpolicy.com\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\/","og_site_name":"Applied Policy","article_published_time":"2026-01-31T15:38:21+00:00","article_modified_time":"2026-02-05T15:17:46+00:00","og_image":[{"width":1254,"height":836,"url":"https:\/\/www.appliedpolicy.com\/wp-content\/uploads\/iStock-681407458-1.jpg","type":"image\/jpeg"}],"author":"Meghan Basler","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Meghan Basler","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.appliedpolicy.com\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\/#article","isPartOf":{"@id":"https:\/\/www.appliedpolicy.com\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\/"},"author":{"name":"Meghan Basler","@id":"https:\/\/appliedpolicy.com\/#\/schema\/person\/9b1b5b4cd0c1b58bd73195cac34d885a"},"headline":"CMS Finalizes Rule Closing Medicaid Health Care\u2013Related Tax Loopholes","datePublished":"2026-01-31T15:38:21+00:00","dateModified":"2026-02-05T15:17:46+00:00","mainEntityOfPage":{"@id":"https:\/\/www.appliedpolicy.com\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\/"},"wordCount":821,"image":{"@id":"https:\/\/www.appliedpolicy.com\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\/#primaryimage"},"thumbnailUrl":"https:\/\/www.appliedpolicy.com\/staging\/7403\/wp-content\/uploads\/iStock-681407458-1.jpg","articleSection":["Medicaid"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.appliedpolicy.com\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\/","url":"https:\/\/www.appliedpolicy.com\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\/","name":"CMS Finalizes Rule Closing Medicaid Health Care\u2013Related Tax Loopholes - Applied Policy","isPartOf":{"@id":"https:\/\/appliedpolicy.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.appliedpolicy.com\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\/#primaryimage"},"image":{"@id":"https:\/\/www.appliedpolicy.com\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\/#primaryimage"},"thumbnailUrl":"https:\/\/www.appliedpolicy.com\/staging\/7403\/wp-content\/uploads\/iStock-681407458-1.jpg","datePublished":"2026-01-31T15:38:21+00:00","dateModified":"2026-02-05T15:17:46+00:00","author":{"@id":"https:\/\/appliedpolicy.com\/#\/schema\/person\/9b1b5b4cd0c1b58bd73195cac34d885a"},"description":"CMS issued a final rule closing a healthcare-related tax loophole to preserve Medicaid funding for vulnerable populations.","breadcrumb":{"@id":"https:\/\/www.appliedpolicy.com\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.appliedpolicy.com\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.appliedpolicy.com\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\/#primaryimage","url":"https:\/\/www.appliedpolicy.com\/staging\/7403\/wp-content\/uploads\/iStock-681407458-1.jpg","contentUrl":"https:\/\/www.appliedpolicy.com\/staging\/7403\/wp-content\/uploads\/iStock-681407458-1.jpg","width":1254,"height":836},{"@type":"BreadcrumbList","@id":"https:\/\/www.appliedpolicy.com\/cms-finalizes-rule-closing-medicaid-health-care-related-tax-loopholes\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/appliedpolicy.com\/"},{"@type":"ListItem","position":2,"name":"CMS Finalizes Rule Closing Medicaid Health Care\u2013Related Tax Loopholes"}]},{"@type":"WebSite","@id":"https:\/\/appliedpolicy.com\/#website","url":"https:\/\/appliedpolicy.com\/","name":"Applied Policy","description":"Health policy and reimbursement consulting","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/appliedpolicy.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/appliedpolicy.com\/#\/schema\/person\/9b1b5b4cd0c1b58bd73195cac34d885a","name":"Meghan Basler","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.appliedpolicy.com\/staging\/7403\/wp-content\/uploads\/Basler_Meghancropped3-300x300.jpg","url":"https:\/\/www.appliedpolicy.com\/staging\/7403\/wp-content\/uploads\/Basler_Meghancropped3-300x300.jpg","contentUrl":"https:\/\/www.appliedpolicy.com\/staging\/7403\/wp-content\/uploads\/Basler_Meghancropped3-300x300.jpg","caption":"Meghan Basler"},"description":"Senior Health Policy Associate","url":"https:\/\/www.appliedpolicy.com\/staging\/7403\/author\/meghanbasler\/"}]}},"_links":{"self":[{"href":"https:\/\/www.appliedpolicy.com\/staging\/7403\/wp-json\/wp\/v2\/posts\/10545","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.appliedpolicy.com\/staging\/7403\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.appliedpolicy.com\/staging\/7403\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.appliedpolicy.com\/staging\/7403\/wp-json\/wp\/v2\/users\/26"}],"replies":[{"embeddable":true,"href":"https:\/\/www.appliedpolicy.com\/staging\/7403\/wp-json\/wp\/v2\/comments?post=10545"}],"version-history":[{"count":1,"href":"https:\/\/www.appliedpolicy.com\/staging\/7403\/wp-json\/wp\/v2\/posts\/10545\/revisions"}],"predecessor-version":[{"id":10546,"href":"https:\/\/www.appliedpolicy.com\/staging\/7403\/wp-json\/wp\/v2\/posts\/10545\/revisions\/10546"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.appliedpolicy.com\/staging\/7403\/wp-json\/wp\/v2\/media\/7089"}],"wp:attachment":[{"href":"https:\/\/www.appliedpolicy.com\/staging\/7403\/wp-json\/wp\/v2\/media?parent=10545"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.appliedpolicy.com\/staging\/7403\/wp-json\/wp\/v2\/categories?post=10545"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.appliedpolicy.com\/staging\/7403\/wp-json\/wp\/v2\/tags?post=10545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}