Billing codes
A0100 Billing Code: Non-Emergency Taxi Trips, Units, Modifiers, and State Rates
A0100 is the HCPCS code for a non-emergency taxi ride. The code names no unit, so each Medicaid program sets it: South Dakota pays $5.20 per one-way trip as of July 1, 2026, Indiana pays nonregulated taxis $7.63 to $19.08 by trip length as of January 1, 2026, and North Dakota pays $27.06 per one-way trip as of July 1, 2026. Medicare does not pay it.
- A0100 means "Non-emergency transportation; taxi," and each state decides whether one unit is a trip, a trip length band, or a base charge with miles billed separately.
- Medicare does not pay A0100, so the rules come from your state Medicaid program, its health plans, and its brokers.
- Indiana pays nonregulated taxis by trip length with UA, UB, and UC and pays no taxi mileage, while Illinois pays a taxi base plus A0425 per mile.
- A sedan that is not a licensed taxi may bill a different code: A0120 for an Illinois service car, T2003 for an Indiana common carrier.
- Texas fee-for-service bills taxi rides with T2003, so check your fee schedule before you put A0100 on a claim.
What A0100 means
CMS lists A0100 in the national HCPCS code set as “Non-emergency transportation; taxi.” The October 2026 quarterly file shows the code has been in the set since January 1, 1982. It carries coverage code I, which means Medicare does not pay it.
The description names no unit and no mileage. Each Medicaid program, health plan, and broker fills in four things:
| Part of the claim | How A0100 varies |
|---|---|
| Who may bill it | Enrolled taxi providers in Indiana, licensed taxis in Illinois, community transportation providers in South Dakota, sedan and taxi providers in Oregon |
| What one unit is | A one-way trip, a trip length band, or a base charge |
| Mileage | Included in the trip amount, or billed on a second line with A0425 or S0215 |
| Modifiers | Set by the state, such as UA, UB, and UC for trip length in Indiana |
A0100 is for ambulatory riders, who need neither a wheelchair van nor a stretcher. New York’s policy manual describes taxi service as curb-to-curb. A rider who travels seated in a wheelchair is an A0130 trip.
Which states pay A0100 and how much
These are fee-for-service maximums from each state’s own schedule. Brokers and health plans pay their own contract rates.
| Program | How A0100 is paid | Rate | Effective |
|---|---|---|---|
| Arizona AHCCCS | No unit shown, same amount urban and rural | $1.04 | October 1, 2026 |
| Illinois | Taxi base, plus miles on A0425 | $2.66 base and $0.91 a mile, or $6.40 and $1.61 in Madison and St. Clair counties | January 1, 2026 |
| South Dakota | Per one-way trip | $5.20, and $2.60 with TK for each added rider | July 1, 2026 |
| Indiana | Per trip by length, nonregulated taxis, no mileage | $7.63 for 0 to 5 miles (UA), $12.71 for 6 to 10 miles (UB), $19.08 for 11 miles or more (UC) | January 1, 2026 |
| North Dakota | One base per way, with a separate S0215 mileage line on the schedule | $27.06 base, S0215 $0.72 a mile | July 1, 2026 |
Two notes on the table:
- Arizona. The schedule lists A0100 at $1.04 without saying whether that is per trip or per mile, so ask AHCCCS before you bill it. Chapter 14 (revised July 31, 2026) puts the trips on line 1 of every NEMT claim and the loaded miles on line 2. The schedule’s general mileage code, S0215, pays $1.28, or $1.63 with TN. Transportation network companies have a separate A0100 rate of $0.63, used only on the health plans’ capped fee schedule.
- North Dakota. Its July 1, 2025 schedule allowed one base rate per way and described the S0215 line as miles greater than 15. Confirm with the state how the current rates apply before you bill.
New York bills taxi and livery rides with A0100 at fees set county by county, on the fee schedule dated April 5, 2026. Oregon lists A0100 as its sedan and taxi code in the provider guide last updated December 22, 2025.
How A0100 differs from sedan and ambulatory trip codes
The same walk-on ride can carry four different codes depending on the state and your provider type. Pick the code that matches how you are enrolled, not the car you drive.
| Code | Official description | Where it is used for walk-on rides |
|---|---|---|
| A0100 | Non-emergency transportation; taxi | Taxi providers in Indiana, Illinois, North Dakota, and South Dakota. Oregon’s code for a sedan or taxi. |
| A0120 | Non-emergency transportation: mini-bus, mountain area transports, or other transportation systems | An Illinois service car, a passenger vehicle for a rider who needs no ambulance or medicar, at $20.00 base as of January 1, 2026. North Dakota minibuses, at $18.05 as of July 1, 2026. |
| T2003 | Non-emergency transportation; encounter/trip | Indiana commercial ambulatory service, at $12.71 per trip as of January 1, 2026. Every Texas demand response ride, taxis included. |
| S0215 | Non-emergency transportation; mileage, per mile | South Dakota’s community transportation mileage line. North Dakota and Arizona also list it. |
In Illinois, the difference is the license. The handbook (March 11, 2024) enrolls taxis licensed by the Secretary of State and, where applicable, local regulators. A service car is licensed as livery or public transportation. See livery vehicle.
In Indiana, the difference is the specialty you enroll under. Taxi providers enroll as specialty 263. Commercial carriers for walk-on riders enroll as specialty 264 and bill T2003 with separate base, mileage, and wait time. See add NEMT to a taxi business.
Indiana: taxi codes by trip length
Indiana’s Transportation Services module (version 6.1, published August 19, 2025) pays taxis in two ways:
- Regulated taxis. Where local ordinance sets the fare, you bill the metered or zoned rate, and Indiana pays up to the maximum fee.
- Nonregulated taxis. Indiana pays the lower of your charge or the maximum fee for the trip’s length, using UA, UB, or UC.
Indiana does not pay taxi mileage on top of the trip amount. You still record the distance on the driver’s ticket, by odometer or mapping software, to support the amount you bill.
| Rider | 0 to 5 miles | 6 to 10 miles | 11 miles or more |
|---|---|---|---|
| First member | A0100 UA, $7.63 | A0100 UB, $12.71 | A0100 UC, $19.08 |
| Each added member on the same trip | A0100 UA TT, $3.81 | A0100 UB TT, $6.36 | A0100 UC TT, $9.54 |
| Accompanying adult or attendant | A0100 UA TK, $3.81 | A0100 UB TK, $6.36 | A0100 UC TK, $9.54 |
Rates are from the fee schedule effective January 1, 2026. A member younger than 16 must travel with an adult, such as a parent, and that adult signs the driver’s ticket. Indiana also wants origin and destination modifiers on the base line. See the TK modifier and origin and destination modifiers.
Example. A member rides 8 miles to a clinic and 8 miles home on the same day, with a parent. Both legs fall in the 6 to 10 mile band, so they go on one line with 2 units.
| Line | Code | Units | Amount |
|---|---|---|---|
| 1 | A0100 UB, plus the origin and destination pair | 2 | 2 x $12.71 = $25.42 |
| 2 | A0100 UB TK, plus the pair | 2 | 2 x $6.36 = $12.72 |
| Total | $38.14 |
Most Indiana fee-for-service rides are brokered by Verida, which bases its rates on the state fee schedule and may negotiate its own. See the Verida broker guide.
Illinois: a taxi base plus miles
Illinois pays taxis at the community rate set by local government. Where no local rate exists, it pays up to the department’s maximum. On the January 1, 2026 schedule, that maximum is $2.66 per trip plus $0.91 per loaded mile on A0425 in most counties, and $6.40 plus $1.61 a mile in Madison and St. Clair counties.
A downstate taxi trip of 12 loaded miles pays up to $2.66 + (12 x $0.91) = $13.58.
Before you drive, Illinois requires:
- Prior approval for every non-emergency ride.
- Safety training for every taxi driver and employee attendant, through a department-approved program, renewed every three years.
- A fingerprint-based background check at enrollment, which private autos and government-run vendors skip.
See the Illinois state guide.
North Dakota and South Dakota
North Dakota. Taxi trips need the SFN 1507 authorization from the human services zone or tribal office before the ride, and the office may issue a taxi voucher. Rides are allowed only between the member’s home, school, or work and the appointment. You file the SFN 296 trip ticket with A0100 claims. Since June 11, 2026, North Dakota Medicaid has frozen new enrollments of NEMT agencies statewide for 6 months, with possible 6-month extensions. Providers already enrolled are not affected. See enrollment moratorium and the North Dakota state guide.
South Dakota. A0100 falls under community transportation. The manual, updated August 2026, says a community transportation provider must be a governmental entity, an enrolled secure medical transportation provider, or a registered nonprofit. Miles on S0215 pay $1.04 only outside city limits on trips of 21 miles or more one way. South Dakota pays up to 4 one-way trips per member per day and marks the extra trips with modifier 59. See the South Dakota state guide.
How to bill A0100 without denials
- Confirm the code for your enrollment. Check that A0100 is on your state’s schedule for your provider type. Some programs want A0120 or T2003 instead. See NEMT billing codes.
- Get the authorization first. Use the trip number, voucher, or prior approval your payer issues.
- Set the unit the state’s way. A one-way trip, a length band, or a base plus miles.
- Record the miles even when they are not paid. Indiana requires odometer readings or mapping software on every taxi ticket.
- Add the driver and vehicle numbers where required. Since May 24, 2018, New York denies taxi and livery claims without the driver’s license number and the vehicle’s plate number.
- Bill added riders the state’s way. Indiana uses TT, South Dakota uses TK, and Oregon wants a separate claim for each added client.
Frequently asked questions
Does Medicare pay the A0100 billing code?
No. The October 2026 CMS HCPCS file gives A0100 coverage code I, which means not payable by Medicare. Taxi trips to medical care are paid by state Medicaid programs and the health plans and brokers that work for them, each under its own fee schedule or contract.
Is A0100 billed per trip or per mile?
It depends on the state. South Dakota pays one unit per one-way trip. Indiana pays nonregulated taxis a flat amount by trip length and pays no taxi mileage. Illinois pays a taxi base with A0100 and the miles with A0425. North Dakota pays one A0100 base per way, and its schedule lists a separate per-mile line, S0215. Your fee schedule shows the unit.
Can a sedan company bill A0100?
Only where the state puts sedans under the taxi code. Oregon's provider guide, last updated December 22, 2025, lists A0100 as "Sedan/Taxi." Illinois bills a passenger car that is not a licensed taxi as a service car with A0120. Indiana bills commercial ambulatory rides with T2003, and Texas bills every demand response ride with T2003.
Can a wheelchair van company bill taxi rides for walk-on riders?
In some states. New York's policy manual lets an ambulette give curb-to-curb taxi service under its ambulette license, billed with taxi level codes. Indiana bills by the level of service given, so a walk-on rider in a commercial vehicle bills T2003, and A0100 belongs to enrolled taxi providers. Ask your state or broker which code applies.
Do A0100 claims need prior authorization?
Usually. Illinois requires prior approval for all non-emergency transportation. North Dakota requires the SFN 1507 authorization before a taxi trip, and its zone or tribal office may issue a taxi voucher. Oregon requires prior authorization through the local brokerage. Arizona fee-for-service requires it only when a member's trips on one day total more than 100 miles.
Official resources
- CMS: HCPCS quarterly update files
- Indiana Health Coverage Programs: Transportation Services module
- Illinois HFS: Non-Ambulance Transportation Fee Schedule
- South Dakota Medicaid: Community Transportation manual
- North Dakota Medicaid: NEMT billing and policy manual
- AHCCCS: Ground NEMT rates, effective October 1, 2026