101 CMR, § 514.04 - Calculation of Hospital Assessment

(1) To determine each hospital's annual assessment liability, the assessment rates established in 101 CMR 514.04(3) are applied to a static fiscal year 2019 dataset of non-public gross patient service revenues, except as described in 101 CMR 514.04(2).

(2) For new acute hospitals described in 101 CMR 514.03(2)(a) and new non-acute hospitals described in 101 CMR 514.03(2)(b), the assessment rates established in 101 CMR 514.04(3) are applied to an annual projection of non-public gross patient service revenues, provided by the hospital in accordance with 101 CMR 514.06(2), until such time as CHIA includes the new hospital in their release of fiscal year cost report data.

(a) For new acute hospitals, beginning with the first complete calendar month following the date of the new acute hospital's inclusion in CHIA's fiscal year cost report data, the assessment rates established in 101 CMR 514.04(3) are applied to the static data included in such fiscal year cost report data.

(b) For new non-acute hospitals, beginning with the first complete calendar quarter following the date of the new non-acute hospital's inclusion in CHIA's fiscal year cost report data, the assessment rates established in 101 CMR 514.04(3) are applied to the static data included in such fiscal year cost report data.

(3) Beginning hospital fiscal year 2025, the assessment will be applied as follows.

Assessment Group	Hospital Group Description	Inpatient Assessment Rate	Outpatient Assessment Rate
Group I	Large Group 1 Safety Net	24.0000%	5.9500%
Group II	Small Group 1 Safety Net	14.5000%	5.5000%
Group III	Large Group 2 Safety Net	18.0000%	18.2000%
Group IV	Small Group 2 Safety Net	18.0000%	10.2000%
Group V	Freestanding Pediatric	4.8000%	4.2500%
Group VI	Academic Medical Center, Teaching, Specialty	4.7010%	1.0650%
Group VII	Other Private Acute	8.5000%	1.0450%
Group VIII	Non-state Owned Public	1.6150%	1.5000%
Group IX	Non-acute	3.3000%	3.3000%

(4) EOHHS will provide each hospital its total annual assessment liability, and its required monthly or quarterly assessment amounts, as applicable, prior to the due date of the first payment.

Notes

101 CMR, § 514.04

Adopted by Mass Register Issue 1483, eff. 11/3/2022 (EMERGENCY). Amended by Mass Register Issue 1486, eff. 11/3/2022 (COMPLIANCE). Amended by Mass Register Issue 1542, eff. 2/7/2025 (EMERGENCY). Amended by Mass Register Issue 1546, eff. 2/7/2025 (COMPLIANCE).