Limits on Tax Amounts

1. (a) Notwithstanding any other provision of this chapter or any other law, and except as provided in subdivisions (b) and (c), the tax imposed by this article shall comply with both of the following:

   1. (1) The other per enrollee tax amount for any other taxing tier shall not exceed two dollars and fifty cents ($2.50) per month.
   2. (2) The total aggregate tax amount imposed on, or through, all other taxing tiers shall not exceed thirty-six million dollars ($36,000,000) in a single calendar year.
2. (b) The dollar amounts set forth in paragraph (1) and paragraph (2) of subdivision (a) may be increased by the department quinquennially to reflect any increase in inflation as measured by the Consumer Price Index for All Urban Consumers (CPI-U) beginning on January 1, 2030. At the request of the department, the Controller’s office shall calculate and publish the adjustments permitted by this subdivision.

3. (c) When seeking federal renewal and reauthorization for calendar years commencing on or after January 1, 2027, the department may exceed either of the following by not more than 10 percent if doing so is necessary to comply with federal statute or regulations, ensure federal financial participation, or otherwise obtain federal approval:

   1. (1) The limits set forth in subdivision (a), as modified pursuant to subdivision (b).
   2. (2) The limits set forth in subdivision (a), as modified pursuant to subdivision (b), and including the amount of any prior adjustments made pursuant to this subdivision.
4. (d) Except as provided by subdivisions (b) and (c), all other changes to the limits set forth in subdivision (a) shall only be made pursuant to Section 14199.134.