North Carolina § 108A-146 - 1. Public hospital assessment.
Full text of North Carolina North Carolina General Statutes § 108A-146 — 1. Public hospital assessment., with citation guidance and answers to common questions.
§ 108A-146. 1. Public hospital assessment.
The public hospital assessment imposed under this Part shall apply to all public acute care hospitals. The public hospital assessment shall be assessed as a percentage of each public acute care hospital's hospital costs. The assessment percentage shall be calculated quarterly by the Department of Health and Human Services in accordance with this Part. The percentage for each quarter shall equal the aggregate assessment collection amount under G.S. 108A-146.5 multiplied by the public hospital historical assessment share and divided by the total hospital costs for all public acute care hospitals holding a license on the first day of the assessment quarter. History (2021-61, s. 2.) Editor's Note. - Session Laws 2021-61, s. 2, enacted this Article and made it effective July 1, 2021. Session Laws 2021-61, s. 3(a), provides: "Notwithstanding G.S. 108A-146.1 , established in Section 2 of this act, for the assessment quarter beginning July 1, 2021, the public hospital assessment shall be thirty-nine hundredths percent (0.39%) of total hospital costs for all public acute care hospitals." Session Laws 2021-61, s. 4(a), provides: "Notwithstanding G.S. 108A-146.1 , established in Section 2 of this act, for the assessment quarter beginning October 1, 2021, the Department of Health and Human Services shall determine the public hospital assessment percentage by, first, either increasing or reducing the aggregate assessment collection amount under G.S. 108A-146.5 by the reconciliation component under subsection (c) of this section, and then multiplying that amount by the public hospital historical assessment share, and lastly dividing by the total hospital costs of all public acute care hospitals." Session Laws 2021-61, s. 5, provides: "In response to changes in the Medicaid reimbursement environment that may occur as a result of the transition to managed care, the Department of Health and Human Services shall report to the Joint Legislative Oversight Committee on Medicaid and NC Health Choice and the Fiscal Research Division by January 1, 2026, with a proposal to replace or adjust the market basket percentage as the inflation factor that is used in the modernized hospital assessments in Part 2 of Article 7B of Chapter 108A of the General Statutes, as well as in the hospital base rates for Medicaid fee-for-service reimbursements, beginning July 1, 2026."
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 108A-146
What does North Carolina General Statutes § 108A-146 cover?
Section 108A-146 ("1. Public hospital assessment.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 108A-146?
A common citation format is "North Carolina General Statutes § 108A-146" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 108A-146 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.