101 CMR 514.05
Payment of Hospital Assessment
(1) Acute Hospital Monthly Assessment. Beginning October 1, 2025, each acute hospital must
pay a monthly assessment to EOHHS in a form and manner specified by the Health Safety Net
Office, equal to one twelfth of its total annual assessment.
(2) Non-acute Hospital Quarterly Assessment. Beginning October 1, 2025, each non-acute
hospital must pay a quarterly assessment to EOHHS in a form and manner specified by the Health
Safety Net Office, equal to one fourth of its total annual assessment.
(3) Due Date.
(a) Acute hospital assessment payments are due on a monthly basis, with each assessment
payment due on the last day of each month.
(b) Non-acute hospital assessment payments are due on a quarterly basis, with each quarterly
assessment payment due on the last day of each calendar quarter.
(c) If a hospital closes, it must pay any outstanding hospital assessment obligations within 30
days of the date of closure. If a hospital is acquired by or merges with another hospital, any
outstanding hospital assessments owed by the hospital being acquired or merging must be
paid within 30 days of the date of the acquisition or merger.
(4) Administration. EOHHS may provide updates and further details, by administrative bulletin
or other written issuance, regarding procedures for the payment and collection of the hospital
assessment.
(5) Interest and Late Fees.
(a) EOHHS may assess interest and late fees on unpaid liabilities. If a hospital fails to remit
an assessment by the due date, EOHHS may assess interest at up to 3% per month on the
outstanding balance and calculate the interest from the due date. EOHHS will calculate the
interest on the outstanding balance as of the due date.
(b) EOHHS may assess up to an additional 3% penalty against the outstanding balance and
prior penalties for each month that a hospital remains delinquent. EOHHS will credit partial
payments from delinquent hospitals to the current outstanding liability. If any amount
remains from the partial payment, EOHHS will then credit such amount to the penalty
amount.
(c) In determining the penalty amount, EOHHS may consider factors including, but not
limited to, the hospitalโs payment history, financial situation, and relative share of the
payments.
(6) Assessment Revenue. An amount equal to the total amount of assessments collected, plus
any penalties and interest, will be credited to the Health Safety Net Trust Fund.