§ 40-26B-91 — Assessment on Emergency Medical Transport Providers - Calculation

Alabama § 40-26B-91

• Jurisdiction: Alabama
• Title 40: Revenue and Taxation
• Ch. 26B: Providers of Medical Services Privilege Tax
• Art. 6: Emergency Medical Transport Providers

Text

To provide further for the availability of indigent health care, the operation of the Medicaid Program, and the maintenance and expansion of emergency medical transport services:
(1) Commencing no later than the fiscal quarter starting April 1, 2023, and through and including the fiscal quarter starting July 1, 2028, an assessment is imposed on each emergency medical transport provider based on the number of emergency medical transports. The quarterly assessment for each emergency medical transport provider shall be calculated based on the product of the assessment rate and the total revenue received from emergency medical transports rendered by the emergency medical transport provider from the previous fiscal quarter.
(2) In consultation with the Alabama Medicaid Agency, the department shall set an assessment rate each fiscal quarter. The assessment rate shall be a maximum of 5.3 percent, subject to Section 40-26B-98(b). In consultation with the Alabama Medicaid Agency, the department may change the assessment rate each quarter to reduce the amount of surplus assessments. Any surplus assessment from a previous quarter may be used to reduce the assessment rate.
(3) The assessment imposed by this article is in addition to all other taxes and assessments of any kind now imposed by law.

Legislative History

(Act 2022-128, §1; Act 2024-214, §1; Act 2025-370, §1.)