AL SB145

Removes the September 30, 2028 sunset date for Alabama's hospital provider privilege tax, making the 6.00% assessment on privately operated hospitals' net patient revenue permanent

Repeals Section 40-26B-88, which contained the termination provision for the Hospital Provider Privilege Tax

Requires annual review and update of hospital cost reports for determining net patient revenue, with the schedule carried forward indefinitely for future fiscal years

Maintains the Hospital Assessment Account within the Health Care Trust Fund to collect assessments and fund Medicaid hospital payments for both public and private hospitals

Effective date: October 1, 2026; passed Alabama Senate unanimously (35-0) on March 11, 2026