
In addition to the new $102 million in new Medicaid nursing facility funding contained in the FY2026 budget signed into law by Governor Healey, the new state budget requires the Executive Office of Health and Human Services (EOHHS) to increase the nursing facility provider tax to the maximum amount under existing federal law, which totals 6% of total annual nursing facility revenue. To effectuate this change, the Commonwealth needed to implement an emergency regulatory change prior to President Trump signing the Big Beautiful Bill into law which would amend the governing federal user fee law. EOHHS thus adopted on July 3, 2025 an emergency regulation updating the User Fee regulation allowing the state to set the nursing facility assessment at 6% of total annual revenues. EOHHS through a separate Administrative Bulletin will set the actual FY2026 user fee rate.