Bill > SF2765

This bill proposes to exempt small rural ambulance services from health care gross receipts taxes, which are taxes levied on health care-related businesses. Specifically, the bill defines a "small rural ambulance service" as an ambulance service that has its base of operations located outside of metropolitan counties and certain major cities, and has annual gross revenues of $10,000,000 or less. The bill requires the commissioner of human services to request federal approval for this tax exemption, which may involve applying for waivers of federal requirements related to health care-related taxes. The tax exemption would become effective on January 1, 2026, or upon receiving federal approval, whichever occurs later. The goal of this legislation appears to be reducing the financial burden on smaller, rural ambulance services by removing a specific tax obligation, potentially helping to support the sustainability of emergency medical services in less populated areas of Minnesota.

Budget and Finance, Health and Social Services

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF2765&ssn=0&y=2025