(a) The medical transportation provider assessment imposed under § 20-77-2803 shall cease to be imposed, the emergency medical transportation access payments made under § 20-77-2809 shall cease to be paid, and any moneys remaining in the Medical Transportation Assessment Account in the Arkansas Medicaid Program Trust Fund shall be refunded to medical transportation providers in proportion to the amounts paid by them if:

(1) The Medical Transportation Assessment Account access payments required under § 20-77-2809 are changed or the assessments imposed under § 20-77-2803 are not eligible for federal matching funds under Title XIX of the Social Security Act, 42 U.S.C. § 1396 et seq., or Title XXI of the Social Security Act, 42 U.S.C. § 1397aa et seq.; or

(2) It is determined in the course of an administrative adjudication or in an action under § 25-15-207 that the Division of Medical Services of the Department of Human Services:

(A) Established Medicaid medical transportation provider payment rates that include an offset, in whole or in part, for any emergency medical transportation access payments under § 20-77-2809; or

(B) Included the net effect of any emergency medical transportation access payment under § 20-77-2809 when considering whether Medicaid medical transportation provider payment rates are:

(i) Consistent with efficiency, economy, and quality of care; and

(ii) Sufficient to enlist enough providers so that Medicaid care and services are available at least to the extent that the care and services are available to the general population in the geographic area.

(b)

(1) The medical transportation provider assessment imposed under § 20-77-2803 shall cease to be imposed and the emergency medical transportation access payments under § 20-77-2809 shall cease to be paid if the assessment is determined to be an impermissible tax under Title XIX of the Social Security Act, 42 U.S.C. § 1396 et seq.

(2) Moneys in the Medical Transportation Assessment Account in the Arkansas Medicaid Program Trust Fund derived from assessments imposed before the determination described in subdivision (b)(1) of this section shall be disbursed under § 20-77-2809 to the extent federal matching is not reduced due to the impermissibility of the assessments, and any remaining moneys shall be refunded to medical transportation providers in proportion to the amounts paid by them.