Bill > HF2679

This bill aims to exempt small rural ambulance services from health care gross receipts taxes by modifying Minnesota Statutes. Specifically, the bill defines a "small rural ambulance service" as an ambulance service that has a base of operations located outside metropolitan counties and certain specific 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 purpose appears to be to provide financial relief for smaller, rural ambulance services by reducing their tax burden, potentially helping to sustain emergency medical services in less populated areas of Minnesota. The commissioner is also tasked with notifying the revisor of statutes once federal approval is obtained.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF2679&ssn=0&y=2025