Bill > SF3526

This bill amends Minnesota Statutes to modify the definition of "health care provider" for tax purposes by removing certain health care services from the list of providers subject to the health care provider tax. Specifically, the bill excludes providers who solely provide dental, podiatric, chiropractic, optometric/optician, or psychological services from being classified as health care providers for taxation. Previously, the law defined health care providers broadly, including those furnishing medical, surgical, optical, hearing, and nursing services, among others. The new provision creates a specific exemption for specialized health care service providers, effectively narrowing the scope of entities required to pay the health care provider tax. This change potentially reduces the tax burden for certain specialized healthcare professionals by removing them from the definition of taxable health care providers. The bill appears to be a targeted effort to provide tax relief or administrative simplification for specific types of healthcare service providers in Minnesota.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF3526&ssn=0&y=2025