MS SB2481

Exempts community hospitals operated by boards of trustees appointed by boards of supervisors under Section 41-13-29, Mississippi Code of 1972, from hospital assessments for the Medicaid Hospital Assessment Program (MHAP) and Disproportionate Share Hospital (DSH) Program.

Establishes annual hospital assessments on non-Medicare inpatient days ranging from $74 million to $104 million depending on the state's Medicaid matching funds percentage (16% to 24%), with quarterly increases capped at $3.75 million.

Allows additional assessments up to $24-40 million annually to cover Medicaid provider reductions and cost containment measures authorized under Section 43-13-117(F).

Requires hospitals to pay assessments monthly by the 15th day of each month, with DSH payments in three one-third installments and UPL payments coordinated with payment months.

Sunsets the hospital assessment provisions on July 1, 2018, unless the assessment is determined to be an impermissible tax under federal law or CMS revokes approval of the state's DSH payment methodology.