The Medicaid Access and Quality Act aims to improve healthcare access and address disparities in Medicaid reimbursement rates for vulnerable populations in Nebraska, including pregnant women, newborns, and children. To fund these initiatives, the bill introduces a new six percent tax on the gross amount of non-Medicare direct writing premiums from health maintenance organizations, effective January 1, 2026. The revenue will be allocated to the newly established Medicaid Access and Quality Fund, which is designed to enhance reimbursement rates for nonhospital providers of physical health services and incentivize primary care providers to serve as medical homes for targeted populations. The legislation also emphasizes the importance of maintaining existing Medicaid practitioner fee schedule rates, ensuring they are not reduced below the levels set as of July 1, 2024.

In addition to the healthcare provisions, the bill amends several sections of the Nebraska Revised Statutes to address tax obligations for insurance companies and health service organizations. It introduces a one percent tax on gross direct writing premiums for insurance companies, with specific rates for group sickness and accident insurance and property and casualty insurance. The bill also ensures that health maintenance organizations are subject to the same tax rates and deductions as other entities, while excluding capitation payments made under the Medical Assistance Act from tax computations. The act is set to take effect immediately upon passage and approval, highlighting the urgency of these legislative changes.

Statutes affected:
Introduced: 44-2702, 44-4726, 77-908