Insurance Provider Assessment Act (IPAA)

The Insurance Provider Assessment Act (IPAA) is Michigan law requiring certain health insurers and Medicaid health plans to pay an annual assessment that supports the state's Medicaid program.

The Act assigns key responsibilities across state agencies:

• Department of Treasury: Oversees and administers the assessment, issues annual reports, and develops related rules under the Administrative Procedures Act.
• Department of Health & Human Services (DHHS): Manages waivers required under federal law to implement the assessment.
• Department of Insurance & Financial Services (DIFS): Handles enforcement actions, including the suspension or revocation of insurer's licenses for non-payment.

The IPAA defines which entities are subject to the assessment, specifies excluded coverage types, and sets requirements for reporting, payments, record retention, and appeals.