The Illinois Supreme Court today heard arguments on whether Provena Covenant Medical Center in Urbana, IL, should be awarded tax exemption. Provena is appealing an appellate court decision last June that upheld a denial of its exemption by the Illinois Department of Revenue. The court asked many questions, largely focused on the role of charity care in awarding exemption. Provena emphasized that charity care was one of many factors to be considered in examining a hospital's charitable activities and described the many ways that Provena demonstrates its charitable purpose, including providing charity care. The attorney general argued that the amount of charity care was the determining factor, and asked the court to uphold the denial of Provena's tax exemption. No date or deadline has been set for the court to issue a decision. The AHA has filed an amicus brief in support of Provena's tax-exempt status.