ARTICLE 7.2. Continuation of Managed Care Organization Provider Tax

Article 7.2 added by Stats. 2026, Ch. 24, Sec. 2.

§§ 14199.90–14199.97 · 8 sections

• § 14199.90 The Legislature finds and declares all of the following: (a) The Legislature continues to recognize that an enrollment-based managed care organization (MCO)…
• § 14199.91 For purposes of this article, the following definitions apply: (a) “Base data source” means the quarterly financial statement filings or annual enrollment data…
• § 14199.92 (a) The Medi-Cal Stability Fund is hereby created in the State Treasury. (b) All revenues, less refunds, derived from the taxes provided for in this article…
• § 14199.93 (a) The department shall determine for each health plan, using the base data source, all of the following: (1) Total cumulative enrollment for the base year.…
• § 14199.94 (a) A managed care organization provider tax shall be imposed on each health plan. The tax shall be imposed for the 2027, 2028, and 2029 calendar years. The…
• § 14199.95 (a) (1) For each calendar year in which the managed care organization provider tax authorized by this article is in effect, the tax amount for each health plan…
• § 14199.96 (a) The tax assessed under this article shall become effective and operative on January 1, 2027, or the effective date, certified in writing by the director,…
• § 14199.97 (a) This article shall become operative on July 1, 2026, or the date on which the act that added this article is chaptered, whichever is later. (b) (1) All…