Prohibitions.

(b) Notwithstanding any other provision of law, the tax set forth in section 12-263q shall not be amended for any tax period commencing prior to July 1, 2026. (c) Notwithstanding any other provision of law, any tax exemption that is available to a nongovernmental licensed short-term general hospital and is in effect as of December 19, 2019, including, but not limited to, exemptions under chapters 203, 208, 219 and 221, shall not be amended, repealed, modified or in any way restricted for any such hospital for any tax period commencing prior to July 1, 2026. (d) Nothing in this section shall preclude: (1) The amendment or modification of any tax or fee that is applicable to nongovernmental licensed short-term general hospitals, is in effect as of December 19, 2019, and is not a health care related tax, as defined in Section 1903(w) of the Social Security Act, provided not more than fifteen per cent of such amended or modified total tax or fee imposed is due from such hospitals; (2) The imposition of any tax or fee that is applicable to nongovernmental licensed short-term general hospitals, is not in effect as of December 19, 2019, and is not a health care related tax, as defined in Section 1903(w) of the Social Security Act, provided not more than fifteen per cent of such new total tax or fee imposed is due from such hospitals; (3) The enactment of legislation that modifies the tax set forth in section 12-263q for the purpose of imposing such tax on a hospital that is not subject to such tax as of December 19, 2019; or (4) The amendment or modification of the provisions of section 12-263i or 12-263r .