Non-Acute Hospital Assessment Trust Fund Accounting FY24 Report

194th Legislature (2025-2026)

The bill requires a detailed fiscal 2024 accounting of the Non-Acute Hospital Assessment Trust Fund, including sources, expenditures, and payments by hospital class.

Placed on file

Summary of Bill SD 3980 (Session 194th) – Massachusetts

Purpose and intent

The bill directs the MassHealth program to provide a report detailing the Non-Acute Hospital Assessment Trust Fund accounting for Fiscal Year 2024.

Specifically, it requires an accounting of all money transferred, credited, or deposited into and from the Non-Acute Hospital Assessment Trust Fund, the reasons for any unspent amounts, and an analysis of the assessed amounts paid by each class of hospitals and the payments received by each class of hospitals, in relation to Section 2WWWW of Chapter 29 of the Massachusetts General Laws.

Key provisions and content requirements

Scope: The report covers hospital rate year 2024 (October 1, 2023 – September 30, 2024) and provides breakdowns by hospital class.

Financial accounting:

Detailed accounting of all funds entering and leaving the Non-Acute Hospital Assessment Trust Fund.
Explanations for any unspent or residual funds within the fund.

Assessment and payments analysis:

Breakdown of assessment amounts charged to each class of hospitals.
Breakdown of payments received by each class of hospitals.
Comparative analysis of assessed versus received amounts across hospital classes.

Compliance source:

Ties to and fulfills requirements of Section 2WWWW of Chapter 29, ensuring statutory reporting obligations are met.

Who/what is affected

Stakeholders include:

Non-Acute hospitals subject to the Massachusetts Non-Acute Hospital Assessment.
MassHealth (Massachusetts Medicaid) program administration and the Executive Office of Health and Human Services.
State lawmakers and legislative committees (Senate and House Ways and Means).
Hospitals and hospital classes that are assessed or that receive funds from the Trust Fund.

Procedural and timeline aspects

Timing: The report covers the fiscal year 2024 (10/01/2023 – 09/30/2024). The document is dated June 9, 2026.

Submission/availability: The report is to be submitted to the Chairs of the Senate Committee on Ways and Means and the House Committee on Ways and Means, per statutory requirements.

Status: The action history notes the item was placed on file on June 11, 2026.

Potential impact and usefulness

Enhances transparency around the Non-Acute Hospital Assessment Trust Fund, including how funds are generated, allocated, and spent.

Enables assessment of whether hospital classes are contributing and receiving funds in a manner consistent with statutory requirements.

Provides policymakers with data to evaluate the effectiveness and financial impact of the non-acute hospital assessment on MassHealth affordability and hospital financial operations.

Notes

The document appears to be a formal report under statutory authority rather than a traditional legislative bill introducing new law. It fulfills an accountability and information-disclosure obligation under Chapter 29, Section 2WWW.