SB144 Alabama 2026 Session

Summary

Primary Sponsor

Greg AlbrittonSenator

Republican

Session

2026 Regular Session

Title

Emergency medical transport providers assessment, sunset clause removed

Summary

SB144 would make permanent the emergency medical transport providers' quarterly assessment and the related Medicaid enhancement payments, removing the sunset previously set to end in 2028.

What This Bill Does

It eliminates the sunset on the EMS transport provider assessment, making the levy permanent. It keeps a maximum quarterly assessment rate of 5.3% and ties the assessment to prior-quarter EMS transport revenue, with rate adjustments possible. It requires quarterly reporting by providers and directs the Alabama Medicaid Agency to pay quarterly enhancement payments to providers from the assessment pool, with confidentiality protections for collected data.

Who It Affects

• Emergency medical transport providers — would continue paying a quarterly assessment (up to 5.3% of prior-quarter EMS transport revenue) and would receive quarterly Medicaid enhancement payments, affecting their finances and cash flow.
• Alabama Medicaid Agency and state administration — would administer and adjust the assessment and enhancement program (set rates quarterly, cap the pool, handle reporting/recordkeeping, and protect confidentiality), with payments funded by the assessment pool.

Key Provisions

• Sunset removal: the EMS assessment becomes permanent (no sunset).
• Assessment base and rate: a quarterly assessment calculated as assessment_rate multiplied by total EMS transport revenue from the previous quarter, with a rate not to exceed 5.3%.
• Rate adjustments: the department, in consultation with the Alabama Medicaid Agency, may adjust the rate each quarter and may use prior surplus to reduce the rate.
• Payment mechanics: the Alabama Medicaid Agency pays an EMS enhancement each quarter to providers, calculated as the preceding quarter's transports reimbursed by Medicaid times the enhancement rate, limited by the total assessment pool.
• Enhancement rate basis: the enhancement rate is determined by the difference between Medicaid rates and the average rate paid by commercial insurers.
• Reporting and records: providers must file quarterly reports and keep books/records for at least three years, subject to audit, with confidentiality protections.
• Effective date: changes become effective October 1, 2026.

AI-generated summary using openai/gpt-5-nano on Feb 12, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation & Revenue