MS HB1146

Brings forward Section 43-13-145, Mississippi Code of 1972, which establishes assessments on nursing facilities, intermediate care facilities for individuals with intellectual disabilities, psychiatric residential treatment facilities, and hospitals to fund the Medicaid program.

Levies assessments on nursing facilities and intermediate care facilities based on licensed and occupied beds at the maximum rate allowed by federal law, with exemptions for federal government-operated and state veterans facilities.

Imposes hospital assessments on non-Medicare inpatient days with base amounts ranging from $74 million to $104 million depending on the state's Medicaid matching funds percentage, plus additional assessments for Disproportionate Share Hospital (DSH) and Medicare Upper Payment Limits (UPL) payments.

Establishes payment schedules for hospital assessments, with DSH payments due December 31, March 31, and June 30, and allows withholding of Medicaid reimbursements and tax liens against facilities that fail to pay assessments.

Automatically repeals the assessment provisions on July 1, 2028, and takes effect July 1, 2025.