Sections 40-26B-70 through 40-26B-88, Code of Alabama 1975.
Privately-operated hospitals in the State of Alabama that are funded through the Alabama Medicaid program are taxed according to their net patient revenue. The assessment is a cost of doing business as a privately-operated hospital in the State of Alabama.
Effective October 1, 2020, the rate is 6% of the net patient revenue. Net patient revenue shall be determined using data from each private hospital’s fiscal year ending 2020, 2021, or 2022 Medicare Cost report.