Ambulatory Surgical Center Assessment (ASCA)

Pursuant to 2009 Wisconsin Act 28, effective July 1, 2009, an assessment on the gross patient revenue of ambulatory surgical centers (ASCs) is imposed. Act 28 authorized the Department of Revenue (DOR) to impose the assessment on ASCs that are certified by the federal Centers for Medicare and Medicaid Services (CMS) to participate in the Medicare program. The assessment will provide additional federal funding for the Medical assistance program, and allow increased Medical assistance reimbursement rates to ASCs. DOR must impose the assessment on ASCs in proportion to their gross patient revenue. Under Act 28, DOR is authorized to:

  1. Determine the amount of the assessment, up to the maximum rate of 5.5% allowed under federal regulations. (42 C.F.R. §433.68)
  2. Collect the assessment.
  3. Require ASCs to provide any data required to determine the amount of the assessment.
  4. Establish deadlines by which ASCs must pay the assessment and provide required data.
  5. Impose penalties on ASCs that do not comply with these requirements.
  6. Promulgate an emergency rule and permanent rule for the administration of the assessment.
  7. Transfer 99.5 percent of the assessment revenues collected to the Medical Assistance Trust Fund.

DOR's emergency rule requires ASCs to annually file a survey reporting their gross patient revenue for the filing period. DOR will calculate an assessment for each ASC and post the amount due on the Department's electronic business tax service "My Tax Account." Registration, collection, reporting and remittance of the ASC assessment will be done electronically using "My Tax Account."

Information on the DOR website

Page last updated October 29, 2013