; and (ii) coordinates with such other facility or hospital with respect to furnishing 24-hour emergency care services described in such subparagraph to the area served by such facility. . (d) Treatment of Medicaid provider taxes for critical access hospital reasonable costs (1) Inpatient critical access hospital services Section 1814(l) of the Social Security Act ( 42 U.S.C. 1395f(l) ), as amended by subsection (a)(1), is further amended by adding at the end the following new paragraph: (7) (A) In determining payment and reasonable costs under paragraph (1) for inpatient critical access services— (i) with respect to a current permissible health care related tax imposed and paid by the critical access hospital for a cost reporting period beginning before the date of enactment of this paragraph, the Secretary shall not, through recoupment or otherwise, disallow payment to the critical access hospital under this subsection on the basis that payments to the critical access hospital under this subsection offset some or all of the costs of such tax; and (ii) with respect to a current permissible health care related tax imposed and paid by the critical access hospital for a cost reporting period beginning on or after the date of enactment of this paragraph, the Secretary shall— (I) assess the percentage of individuals entitled to benefits under this part who are furnished inpatient critical access hospital services at such critical access hospital during such cost reporting period and who are also receiving medical assistance under the Medicaid program under title XIX during such period