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MN SF102

MN SF102
Hospitals and health care providers gross tax revenue repeal and technical changes made


summary

Introduced
01/16/2025
In Committee
01/16/2025
Crossed Over
Passed
Dead

Introduced Session

94th Legislature 2025-2026

Bill Summary

A bill for an act relating to taxation; repealing the gross revenues tax on hospitals and health care providers; making related technical changes; amending Minnesota Statutes 2024, sections 62J.041, subdivision 1; 214.16, subdivision 3; 256B.04, subdivision 25; 256B.0625, subdivision 13e; 270B.14, subdivision 1; 289A.38, subdivision 6; repealing Minnesota Statutes 2024, sections 13.4967, subdivision 3; 295.50, subdivisions 1, 1a, 2, 2a, 2b, 3, 4, 6, 6a, 7, 7a, 9b, 9c, 10a, 10c, 12b, 13, 13a, 14, 15, 16; 295.51, subdivisions 1, 1a; 295.52, subdivisions 1, 1a, 2, 3, 4, 4a, 5, 6, 8; 295.53, subdivisions 1, 2, 3, 4a; 295.54; 295.55; 295.56; 295.57; 295.58; 295.581; 295.582; 295.59; Minnesota Rules, parts 4650.0102, subpart 24e; 4652.0100, subpart 20.

AI Summary

This bill repeals the gross revenues tax on hospitals and health care providers in Minnesota, which was a 1.8% tax on gross revenues for hospitals, surgical centers, health care providers, and wholesale drug distributors. The bill makes several technical changes to existing statutes, effectively eliminating the MinnesotaCare provider tax and related provisions. Specifically, the bill removes references to the gross revenues tax from various sections of Minnesota law, including statutes related to health care providers, tax collection, and administrative procedures. The changes impact how health care providers report and pay taxes, and remove provisions related to tax exemptions, credits, and reporting requirements associated with the gross revenues tax. The bill includes an effective date of January 1, 2026, meaning the tax repeal will take effect for gross revenues received after that date. The bill also repeals multiple subdivisions and sections of existing law that were specifically related to the MinnesotaCare provider tax, effectively cleaning up the legal code to remove outdated tax-related language.

Committee Categories

Budget and Finance

Sponsors (2)

Last Action

Author added Rasmusson (on 01/21/2025)

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