Bill > HF3332

This bill amends Minnesota's health care provider tax law by modifying the definition of health care providers subject to taxation. Specifically, the bill removes dental services, podiatric services, chiropractic services, optometric/optician services, and psychological services from the list of health care providers that are taxed. Under current law, health care providers are taxed if they provide certain medical services directly to patients, such as medical, surgical, nursing, and diagnostic services. The bill creates a new exclusion (subsection 6) that exempts providers who solely offer these specific types of services from being considered a "health care provider" for tax purposes. This change means that practitioners like dentists, podiatrists, chiropractors, optometrists, and psychologists who exclusively provide their specialized services will no longer be required to pay the health care provider tax. The modification is intended to reduce the tax burden on these specific health care professionals by removing them from the definition of taxable providers.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF3332&ssn=0&y=2025