2021 Louisiana Laws
Revised Statutes
Title 40 - Public Health and Safety
§1248.8. Local hospital assessment payments; basis; calculation
RS 1248.8 - Local hospital assessment payments; basis; calculation
A. Except as provided in Subsection E of this Section, a parish that collects a local hospital assessment payment authorized by this Subpart may require an annual local hospital assessment payment to be assessed quarterly on the net patient revenue of each institutional provider located in the parish. In the first year in which the local hospital assessment payment is required, the local hospital assessment payment shall be assessed on the net patient revenue of an institutional provider as determined by the most recently filed Medicaid cost report. The parish shall update the amount of the local hospital assessment payment on an annual basis.
B. The amount of a local hospital assessment payment authorized by this Subpart shall be uniformly proportionate with the amount of net patient revenue generated by each paying hospital in the parish. In accordance with 42 U.S.C. 1396b(w), a local hospital assessment payment authorized by this Subpart shall not hold harmless any institutional provider.
C. A parish that collects a local hospital assessment payment authorized by this Subpart shall set the amount of the local hospital assessment payment. The amount of the local hospital assessment payment required of each paying hospital may not exceed an amount that, when added to the amount of the local hospital assessment payments required from all other paying hospitals in the parish, and the amount of any assessment, local hospital assessment payment, or tax imposed by the state, equals an amount of revenue that exceeds six percent of the aggregate net patient revenue of all paying hospitals in the parish.
D. Subject to the maximum payment amount prescribed in Subsection C of this Section, a parish that collects a local hospital assessment payment authorized by this Subpart shall set local hospital assessment payments in amounts that in the aggregate will generate sufficient revenue to cover the administrative expenses of the parish for activities provided for in this Subpart and to fund the nonfederal share of a Medicaid base rate payment; except that the amount of revenue from local hospital assessment payments used for administrative expenses of the parish for activities provided for in this Subpart in a year may not exceed five percent of the total revenue generated from the local hospital assessment payment or twenty thousand dollars, whichever is greater.
E. A paying hospital may not add a local hospital assessment payment required by this Section as a surcharge to a patient.
Acts 2020, No. 330, §1.
