HB182 Alabama 2025 Session

Summary

Primary Sponsor

Rex ReynoldsRepresentative

Republican

Session

2025 Regular Session

Title

Emergency medical transport providers, assessment period extended

Summary

HB182 extends the emergency medical transport assessment in Alabama through July 1, 2028 to support Medicaid enhancements for EMT services.

What This Bill Does

It extends the assessment period to the 2028 quarter ending July 1. It sets how the assessment rate is calculated (up to a maximum of 5.3%), how the rate can be adjusted each quarter, and how surplus amounts can be used. It allocates funds for administration and EMT enhancements, requires quarterly reporting and record-keeping by providers, and establishes penalties and actions (including withholding Medicaid payments) for late or delinquent payments; it also provides for refunds of any remaining pool under certain conditions and sets an effective date of June 1, 2025.

Who It Affects

• Emergency medical transport providers (public and private): must pay quarterly assessments, may receive EMT enhancements based on the rate and prior quarter transports, must keep records, and face penalties or withholding of payments if delinquent.
• Alabama Medicaid Agency and Department of Revenue: administer the assessment, calculate rates, distribute EMT enhancements, handle withholding or adjustment of reimbursements, and manage refunds if conditions trigger termination or surplus returns.

Key Provisions

• Extends the assessment on emergency medical transports through the fiscal quarter ending July 1, 2028.
• Assessment rate calculation: rate equals (projected total gross receipts for all EMTs in a year × 5.3%) ÷ (projected total annual transports), with a maximum of 5.3% and quarterly adjustments to reduce surplus; surplus may be used to lower the rate.

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