House Bill 231 Alabama 2026 Session

Summary

Primary Sponsor

Rex ReynoldsRepresentative

Republican

Session

2026 Regular Session

Title

Emergency medical transport providers assessment, sunset clause removed

Summary

HB231 would remove the sunset on the emergency medical transport provider quarterly assessment, making the assessment permanent to fund Medicaid enhancements for EMS services.

What This Bill Does

The bill would keep and extend the quarterly assessment on emergency medical transport providers, with the rate set each quarter and a maximum of 5.3% of the provider’s EMS transport revenue from the previous quarter. It would require providers to file quarterly reports and maintain records, while keeping information confidential except as needed for administration. It would also authorize quarterly EMS enhancement payments to providers by the Alabama Medicaid Agency, based on prior quarter transports and the current enhancement rate, subject to federal approval and the overall pool, and the payments would not affect other Medicaid payments. The act becomes effective October 1, 2026.

Who It Affects

• Emergency medical transport providers: they would pay a permanent quarterly assessment (up to 5.3% of their EMS transport revenue) and must submit quarterly transport and revenue reports and keep records; they may receive quarterly Medicaid enhancement payments funded by the assessment.
• State administering agencies (Alabama Medicaid Agency and the related department): they would set the quarterly assessment rate, collect the assessment, enforce compliance, review records, and distribute the EMS enhancement payments within the available pool, complying with confidentiality rules and federal approval requirements.

Key Provisions

• Imposes a quarterly EMS transport assessment on providers, calculated as the prior quarter's transport revenue times a rate set each fiscal quarter, with a maximum rate of 5.3%.
• Removes the sunset on the assessment, making it permanent (effective October 1, 2026).
• Requires providers to file quarterly statements of transports and gross receipts and to keep records for at least three years, with the department allowed to require additional information and adopt rules.
• Allows Alabama Medicaid Agency to pay EMS transport enhancements each quarter to providers, based on prior quarter transports and the enhancement rate, not exceeding the total assessment pool, and only as federal approval permits; payments are in addition to other Medicaid payments and do not reduce them.

AI-generated summary using openai/gpt-5-nano on Feb 11, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation & Revenue