HB12 Alabama 2015 2nd Special Session

Summary

Primary Sponsor

Steve ClouseRepresentative

Republican

Session

Second Special Session 2015

Title

Nursing homes, beds, privilege tax assessment, supplement for fiscal years 2016 and 2017, contigent on minimum general fund appropriations to Medicaid, Sec. 40-26B-21 am'd.

Summary

HB12 adds a new per-bed secondary supplemental charge on nursing facilities for 2016-2017, but only if Alabama provides a minimum Medicaid appropriation in 2016.

What This Bill Does

It creates a new secondary supplemental privilege assessment of $401.28 per bed per year (paid monthly) for nursing facilities from October 1, 2015, to August 31, 2017, contingent on a minimum general fund appropriation to Medicaid in 2016. This new assessment is in addition to existing privilege, supplemental privilege, and surcharge payments. The funds collected are treated as allowable costs and are used to adjust Medicaid per diem rates for nursing facilities during the period the assessment is in effect. The provision becomes operative only if the specified Medicaid appropriation is provided in the 2015-2016 general appropriations bill.

Who It Affects

• Nursing facilities in Alabama – would owe the new secondary supplemental assessment (if the appropriation condition is met), payable monthly per bed.
• Alabama Medicaid Program / Medicaid reimbursement system – would adjust per diem rates to include the new allowable costs and administer the collection and distribution of the funds.

Key Provisions

• Imposes a secondary supplemental privilege assessment of $401.28 per bed per year for nursing facilities, payable monthly, from October 1, 2015 through August 31, 2017.
• The secondary assessment is contingent upon a minimum general fund appropriation to the Medicaid program in the 2016 fiscal year (operational only if the appropriation of at least $735,000,000 is provided).
• The secondary assessment is in addition to existing privilege assessments and surcharges and is treated as an allowable cost in Medicaid per diem rate calculations.
• Effective date is October 1, 2015; if the appropriation condition is not met, the secondary assessment does not take effect.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation