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April 2004
 Alabama House Bill
266: Nursing Home Bed Tax
A BILL TO BE
ENTITLED AN ACT: To amend Sections 40-26B-21 and 40-26B-26, Code
of Alabama 1975, relating to the privilege tax on nursing
facilities, to increase the supplemental privilege tax for each
bed in a nursing facility from $200.04 to $900.04 and to increase
the nursing facility provider's cap on actual allowable reported
cost per patient day from cost plus 10 percent to cost plus 11
percent. To provide
further for the availability of indigent health care, the
operation of the Medicaid program, and the maintenance and
expansion of medical services: There is levied and shall be
collected a privilege tax on the business activities of every
nursing facility in the State of Alabama. The privilege tax
imposed is in addition to all other taxes, and shall be at the
annual rate of $999.96 for each bed in the nursing facility.
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