AlabamaSB1442026 Regular SessionSenate

Emergency medical transport providers assessment, sunset clause removed

Sponsored By: Greg Albritton (Republican)

Enacted

Taxation & Revenue

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 1 costs, 0 mixed.

Emergency transport providers keep extra Medicaid payments

Beginning October 1, 2026, Alabama continues extra quarterly Medicaid payments to emergency transport providers without the July 1, 2028 end date. Each payment equals the provider’s previous-quarter transports covered by Medicaid as primary payer, multiplied by the transport enhancement rate. The Alabama Medicaid Agency sets that rate using the gap between Medicaid rates and average commercial insurance rates. Total extra payments cannot exceed the assessment pool. These payments are added to other amounts owed and do not change other payments. If federal approval is missing on a quarter’s first day, Section 40-26B-97 governs that quarter. The money goes to providers, not directly to households.

Emergency transport providers keep paying assessments

Beginning October 1, 2026, Alabama keeps emergency transport provider assessments and removes their July 1, 2028 end date. Each quarterly assessment equals the provider’s previous-quarter emergency transport revenue multiplied by the assessment rate. The Department sets rates quarterly with Alabama Medicaid Agency input. The rate cannot exceed 5.3%, subject to Section 40-26B-98(b), and is added to other taxes and assessments. Rate-setting may account for prior-quarter surpluses. Providers must report transport counts, gross receipts, and other required information by the 15th day after each quarter. Reports are filed under penalty of perjury. Providers must keep records for at least three years and make them available for Department review. Collected information is confidential but may be shared with Medicaid for program administration. The Department can issue rules to administer and enforce the assessment. Providers, not households, owe this assessment.

Sponsors & Cosponsors

Sponsor

  • Greg Albritton

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 276 • No: 1

House vote • 4/1/2026

Motion to Read a Third Time and Pass - Adopted Roll Call 1133

Yes: 104 • No: 0

House vote • 4/1/2026

Third Reading in Second House

Yes: 104 • No: 0

Senate vote • 3/11/2026

Motion to Read a Third Time and Pass - Adopted Roll Call 821

Yes: 35 • No: 0

Senate vote • 3/11/2026

Third Reading in House of Origin

Yes: 33 • No: 1

Actions Timeline

  1. Enacted

    4/9/2026Senate
  2. Ready to Enroll

    4/2/2026Senate
  3. Enrolled

    4/2/2026Senate
  4. Signature Requested

    4/2/2026House
  5. Delivered to Governor

    4/2/2026Senate
  6. Third Reading in Second House

    4/1/2026House
  7. Motion to Read a Third Time and Pass - Adopted Roll Call 1133

    4/1/2026House
  8. Reported Out of Committee Second House

    3/31/2026House
  9. Read for the Second Time and placed on the Calendar

    3/31/2026House
  10. Read for the first time and referred to the House Committee on Ways and Means General Fund

    3/12/2026House
  11. Pending Committee Action in Second House

    3/12/2026House
  12. Third Reading in House of Origin

    3/11/2026Senate
  13. Motion to Read a Third Time and Pass - Adopted Roll Call 821

    3/11/2026Senate
  14. Reported Out of Committee House of Origin

    3/10/2026Senate
  15. Read for the Second Time and placed on the Calendar

    3/10/2026Senate
  16. Read for the first time and referred to the Senate Committee on Finance and Taxation General Fund

    1/14/2026Senate
  17. Pending Committee Action in House of Origin

    1/14/2026Senate

Bill Text

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