ND SB2349

Imposes a quarterly assessment on all North Dakota nursing facilities based on non-Medicare bed days from the prior cost report year, with aggregate assessment capped at 6 percent of total net inpatient revenue.

Assessment funds must be used only to increase Medicaid rates above January 1, 2019 levels, including funding the rate methodology in effect on that date with operating margins, incentives, and rebasing adjustments through January 1, 2021.

State tax commissioner administers the assessment, including filing quarterly returns, auditing records, collecting payments, and imposing liens on facility property for non-payment; delinquent facilities face license suspension or revocation.

Creates a long-term care provider assessment trust fund to receive all assessment revenue and federal matching funds, with moneys prioritized first for reimbursing facilities' Medicaid share of assessments and second for fully funding the specified rate methodology.

Expires July 1, 2021, or earlier if the department of human services certifies that Medicaid rates paid to nursing facilities fall below January 1, 2019 rates; remaining funds must be returned to facilities proportionally based on their assessments.