(a) Health care-related fee.--The assessment authorized under this article, once imposed, shall be implemented as a health care-related fee as defined under section 1903(w)(3)(B) of the Social Security Act (49 Stat. 620, 42 U.S.C. § 1396b(w)(3)(B)) or any amendments thereto and may be collected only to the extent and for the periods that the secretary determines that revenues generated by the assessment will qualify as the State share of program expenditures eligible for Federal financial participation.

(b) Assessment percentage.--Subject to subsection (c), each covered hospital shall be assessed as follows:

(c) Adjustments to assessment percentage.--The secretary may adjust the assessment percentage specified in subsection (b) for all or part of the fiscal year for inpatient services, outpatient services or both, provided that, before implementing an adjustment, the secretary shall publish a notice in the Pennsylvania Bulletin that specifies the proposed assessment percentage and identifies the aggregate impact on covered hospitals subject to the assessment. Interested parties shall have 30 days in which to submit comments to the secretary. Upon expiration of the 30-day comment period, the secretary, after consideration of the comments, shall publish a second notice in the Pennsylvania Bulletin announcing the assessment percentage.

(c.1) Rebasing net inpatient revenue amounts.--For purposes of calculating the annual assessment amount owed for fiscal years 2016-2017 and 2017-2018, the secretary may require the use of net inpatient revenue amounts as identified in the records of covered hospitals for a State fiscal year commencing on or after July 1, 2011. If the secretary decides that the net inpatient revenue amounts should be rebased, the secretary shall publish a notice in the Pennsylvania Bulletin specifying the State fiscal year for which the net inpatient revenue amounts will be used at least 30 days prior to the date on which an assessment amount calculated with those rebased amounts is due to be paid to the department.

(c.2) Rebasing net inpatient revenue and net outpatient revenue amounts on amounts owed for fiscal years prior to 2023-2024.--For purposes of calculating the annual assessment amount owed for fiscal years 2018-2019, 2019-2020, 2020-2021, 2021-2022 and 2022-2023, the secretary may require the use of net inpatient revenue and net outpatient revenue amounts as identified in the records of covered hospitals for a State fiscal year commencing on or after July 1, 2015. If the secretary decides that the net inpatient and net outpatient revenue amounts should be based on a State fiscal year commencing on or after July 1, 2015, the secretary shall transmit a notice to the Legislative Reference Bureau for publication in the Pennsylvania Bulletin specifying the State fiscal year for which the net inpatient and net outpatient revenue amounts will be used at least 30 days prior to the date on which an assessment amount calculated with the rebased amounts is due to be paid to the department.

(c.3) Rebasing net inpatient revenue and net outpatient revenue amounts on amounts owed for fiscal year 2023-2024 and thereafter.--For purposes of calculating the annual assessment amount owed on or after July 1, 2023, the secretary may require the use of net inpatient revenue and net outpatient revenue amounts as identified in the records of covered hospitals for a State fiscal year commencing on or after July 1, 2018. If the secretary decides that the net inpatient and net outpatient revenue amounts should be based on a State fiscal year commencing on or after July 1, 2019, the secretary shall transmit a notice to the Legislative Reference Bureau for publication in the next available issue of the Pennsylvania Bulletin specifying the State fiscal year for which the net inpatient revenue and net outpatient revenue amounts will be used at least 30 days prior to the date on which an assessment amount calculated with the rebased amounts is due to be paid to the department.

(d) Maximum amount.--In each year in which the assessment is implemented, the assessment shall be subject to the maximum aggregate amount that may be assessed under 42 CFR 433.68(f)(3)(i) (relating to permissible health care-related taxes) or any other maximum established under Federal law.

(e) Limited review.--Except as permitted under section 810-G, the secretary's determination of the assessment percentage pursuant to subsection (b) shall not be subject to administrative or judicial review under 2 Pa.C.S. Chs. 5 Subch. A (relating to practice and procedure of Commonwealth agencies) and 7 Subch. A (relating to judicial review of Commonwealth agency action) or any other provision of law; nor shall any assessments implemented under this article or forms or reports required to be completed by covered hospitals pursuant to this article be subject to the act of July 31, 1968 (P.L. 769, No. 240),¹ referred to as the Commonwealth Documents Law, the act of October 15, 1980 (P.L. 950, No. 164),² known as the Commonwealth Attorneys Act, and the act of June 25, 1982 (P.L. 633, No. 181),³ known as the Regulatory Review Act.