SB199 Alabama 2024 Session

Summary

Primary Sponsor

Greg AlbrittonSenator

Republican

Session

Regular Session 2024

Title

Emergency medical transport providers, assessment period extended

Summary

SB199 extends the emergency medical transport provider assessment and Medicaid enhancement payments through July 1, 2025, and updates how the rates and payments are calculated.

What This Bill Does

Keeps in place the quarterly assessment on emergency medical transport providers to support Medicaid enhancement payments, extending the period through the fiscal quarter starting July 1, 2025. Sets how the assessment rate is calculated (projected total gross receipts times 5.3%, divided by projected total annual transports) and places a cap so the charge stays within federal or statutory limits; the assessment remains in addition to existing taxes. Requires EMS providers to file quarterly reports with transports and gross receipts, maintain records for at least three years, and keeps data confidential except as needed for administration; the Alabama Medicaid Agency pays quarterly enhancement amounts to providers based on prior quarter transports and a rate established from the pool. Provides rules for when the program can end (e.g., loss of federal participation or funding obligations) and notes refunds of any remaining assessment pool to providers proportionally; the act also includes an effective start date.

Who It Affects

• Emergency medical transport providers — they must pay the quarterly assessment based on transports and may receive quarterly Medicaid enhancement payments; they must file quarterly reports and keep records; they may receive a refund of remaining funds if the program ends under certain conditions.
• Alabama Medicaid Agency and related state departments — they calculate and set the assessment rate, collect data, administer and pay the quarterly enhancements, and handle data sharing and potential refunds if the program terminates.

Key Provisions

• Extends the EMS provider assessment period through the fiscal quarter starting July 1, 2025 (from the previous expiry).
• Imposes a quarterly assessment on EMS providers based on transports; rate calculated as (projected total gross receipts for all providers in the year × 5.3%) ÷ (projected total annual transports for all providers).
• Includes a cap ensuring the assessment’s proportion of gross receipts does not exceed a limit (not more than half a percent less than the federal maximum of annual aggregate net patient revenue).
• Assessment is in addition to all other taxes and assessments.
• Requires quarterly reporting by EMS providers of transports and gross receipts, and provides for recordkeeping for at least three years with access for examination by the department.
• Payment of emergency medical transport enhancements by the Alabama Medicaid Agency each quarter, calculated as the prior quarter’s transports reimbursed by Medicaid (as primary payor) × the transport enhancement rate; rate established from the assessment pool divided by total prior-quarter transports.
• If federal approval is not obtained for a quarter, Section 40-26B-97 applies to the enhancement payments; payments do not affect other payments to providers.
• Provides conditions under which the article ceases to operate (loss of federal participation or state funding obligations not met) and requires refunds of any remaining assessment pool to providers in proportion to amounts paid, if triggered.
• Effective date of the act is June 1, 2024.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation & Revenue