Arkansas Code
Subchapter 19 - Assessment Fee on Hospitals to Improve Healthcare Access
§ 20-77-1909. Effectiveness and cessation

(a) The assessment imposed under § 20-77-1902 shall cease to be imposed, the Medicaid hospital access payments made under § 20-77-1908 shall cease to be paid, and any moneys remaining in the Hospital Assessment Account in the Arkansas Medicaid Program Trust Fund shall be refunded to hospitals in proportion to the amounts paid by them if:
(1) The inpatient or outpatient hospital access payments required under § 20-77-1908 are changed or the assessments imposed under § 20-77-1902 are not eligible for federal matching funds under Title XIX of the Social Security Act, 42 U.S.C. § 1396 et seq., or Title XXI of the Social Security Act, 42 U.S.C. § 1397aa et seq.; or
(2) It is determined in the course of an administrative adjudication or in an action under § 25-15-207 that the Division of Medical Services of the Department of Human Services:
(A) Established Medicaid hospital payment rates that include an offset, in whole or in part, for any hospital access payments under § 20-77-1908; or
(B) Included the net effect of any hospital access payment under § 20-77-1908 when considering whether Medicaid hospital payment rates are:
(i) Consistent with efficiency, economy, and quality of care; and
(ii) Sufficient to enlist enough providers so that Medicaid care and services are available at least to the extent that the care and services are available to the general population in the geographic area.



(b)
(1) The assessment imposed under § 20-77-1902 shall cease to be imposed and the Medicaid hospital access payments under § 20-77-1908 shall cease to be paid if the assessment is determined to be an impermissible tax under Title XIX of the Social Security Act, 42 U.S.C. § 1396 et seq.
(2) Moneys in the Hospital Assessment Account in the Arkansas Medicaid Program Trust Fund derived from assessments imposed before the determination described in subdivision (b)(1) of this section shall be disbursed under § 20-77-1908 to the extent federal matching is not reduced due to the impermissibility of the assessments, and any remaining moneys shall be refunded to hospitals in proportion to the amounts paid by them.