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, 2024, an assessment is imposed on each emergency medical transport provider based on 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 number of emergency medical transports rendered by the emergency medical transport provider from the previous fiscal quarter.

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Terms Used In Alabama Code 40-26B-91

  • emergency medical transport provider: includes both public and private providers. See Alabama Code 40-26B-90
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1
(2) In consultation with the Alabama Medicaid Agency, the department shall calculate the assessment rate by multiplying the projected total gross receipts for all emergency medical transport providers for a fiscal year by 5.3 percent, which resulting product shall be divided by the projected total annual emergency medical transports by all emergency medical transport providers for the fiscal year, subject to subsection (b) of Section 40-26B-98. In no case shall the proportion of assessments collected under this article divided by total gross receipts, expressed as a percentage, exceed half a percent less than the maximum percentage of the annual aggregate net patient revenue for emergency medical transport providers that is prescribed pursuant to federal law and regulations.
(3) The assessment imposed by this article is in addition to all other taxes and assessments of any kind now imposed by law.