Philadelphia has some notable laws that other cities in Pennsylvania don't, and a new 3.93% tax will be imposed on the profits of general hospitals in Philadelphia starting in 2009. When the state Department of Public Welfare proposed the hospital tax to the Legislature, there was talk of imposing it on revenue surpluses of hospitals in both Pittsburgh and Philadelphia because that is where most of the state's lower-income, Medicaid recipients live. Pittsburgh hospitals won't be facing the new tax for now, but Michael Nardone, deputy DPW secretary for Medical Assistance programs, said "it's possible that in the future Pittsburgh hospitals could get involved."