Medicaid; revise tax assessment rates for hospitals.

SB 2391 revises the tax assessment rates for hospitals participating in Mississippi's Medicaid program. Psychiatric hospitals must pay 40% of their net patient revenue, while other hospitals pay 1% on the first $20 million of revenue, 9.28% on revenue between $20 million and $200 million, and additional rates for revenue exceeding $200 million. Hospitals operated by the U.S. Department of Veterans Affairs or the State Department of Mental Health are exempt from these assessments. The bill updates the definition of "net patient revenue" to align with Medicaid reporting requirements.