Mass. Gen. Laws ch. 118E, § 67A
(a) The following words shall, unless the context clearly requires otherwise, have the following meanings:
″Ambulance service″, as defined in section 1 of chapter 111C.
″Emergency″, as defined in section 1 of chapter 111C.
″Executive office″, the executive office of health and human services.
″Gross patient service revenue″, the total dollar amount of nonpublic ambulance charges for services rendered in a fiscal year.
″Nonpublic emergency ambulance assessed charges″, gross patient service revenue attributable to all patients for emergency ambulance service less bad debt, charity care and payer discounts relating to such emergency ambulance service.
″Nonpublic ambulance service″, ambulance services which are not provided by a city or town, county, district or other governmental body and are licensed pursuant to section 6 of chapter 111C.
″Total nonpublic emergency ambulance service assessment amount″, an amount not less than 1- quarter of 1 per cent lower than the maximum limit for a provider assessment pursuant to 42 C.F.R. 433. 68(f), inclusive of an annual amount of $500,000; provided, that the annual amount of $500,000 shall be for administrative costs of the executive office.
(d) All nonpublic ambulance services, regardless of payment model, shall be subject to the uniform assessment pursuant to subsection (c), including, but not limited to, those nonpublic ambulance services in fee-for-service and managed care arrangements. The uniform assessment shall be set as a percentage of the nonpublic emergency ambulance assessed charges of each such nonpublic ambulance service and, for each fiscal year, the percentage shall be equal to the ratio of: