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Alabama Code (Last Updated: November 28, 2014) |
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Title40 REVENUE AND TAXATION. |
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Chapter26B. PROVIDERS OF MEDICAL SERVICES PRIVILEGE TAX. |
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Article5. Hospital Funding Program. |
§40-26B-71. Assessment.
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(a) For state fiscal years 2014, 2015, and 2016 an assessment is imposed on each privately operated hospital in the amount of 5.50 percent of net patient revenue in fiscal year 2011. The assessment is a cost of doing business as a privately operated hospital in the State of Alabama. Prior to the legislative session preceding state fiscal year 2016, the Medicaid Agency shall make a determination of whether changes in federal law or regulation have adversely affected hospital Medicaid reimbursement since October 1, 2013. If the agency determines that adverse impact to hospital Medicaid reimbursement has occurred, or will occur during fiscal year 2016, the agency shall report its findings to the Chairman of the House Ways and Means General Fund Committee who shall propose an amendment to Act 2013-246 during any legislative session prior to October 1, 2015, to address the adverse impact.
(b)(1) For state fiscal years 2014, 2015, and 2016, net patient revenue shall be determined using the data from each private hospital's fiscal year ending 2011 Medicare Cost Report contained in the Centers for Medicare and Medicaid Services Healthcare Cost Information System.
(2) The Medicare Cost Report for 2011 for each private hospital shall be used for fiscal years 2014, 2015, and 2016. If the Medicare Cost Report is not available in Centers for Medicare and Medicaid Services' Healthcare Cost Report Information System, the hospital shall submit a copy to the department to determine the hospital's net patient revenue for fiscal year 2011.
(3) If a privately operated hospital commenced operations after the due date for a 2011 Medicare Cost Report, the hospital shall submit its most recent Medicare Cost Report to the department in order to allow the department to determine the hospital's net patient revenue.
(c) This article does not authorize a unit of county or local government to license for revenue or impose a tax or assessment upon hospitals or a tax or assessment measured by the income or earnings of a hospital.