Where We Stand
Section: Health Care Financing
Policy: Provider Tax

Provider Tax

That the OMA continues to strongly oppose any direct taxes or fees levied on physician and PA services, physician-owned facilities, or “pass-through” costs that shift the burden of Medicaid or health system financing onto individual practices;

That the OMA continue to evaluate support for the use of broad-based, uniform assessments or taxes on institutional providers (such as hospitals or Managed Care Organizations) as a means to generate state funds for federal Medicaid matching, provided that such funding mechanisms do not impose financial harm on physician practices or diminish access to care. These assessments should be developed in consultation with, and agreed to by, the entities being assessed, such as hospitals and managed care organizations. In that way, they reflect a negotiated, collaborative approach to Medicaid financing, rather than a unilateral tax burden imposed without input or consent;

That the OMA oppose any state or federal proposals that would restrict Oregon’s ability to fund Medicaid, so long as such policies protect physician and PA sustainability and patient access;

That OMA collaborate with the AMA, state medical associations, and specialty societies to oppose unfair or targeted taxation of physicians and PAs and advocate for adequate, sustainable Medicaid funding through equitable public financing.

See Appendix AD

Adopted by the Board of Trustees, October 2025.

Return to the Where We Stand table of contents.