SF102 (Legislative Session 94 (2025-2026))

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

AI Generated Summary

SF No. 102 is a legislative bill introduced in Minnesota that proposes to eliminate the gross revenues tax currently imposed on hospitals and healthcare providers. Additionally, the bill will make several technical modifications to related sections of Minnesota Statutes. The abolition of these taxes is aimed at altering the financial obligations of healthcare institutions. Additionally, the bill adjusts definitions and provisions related to how health plan companies calculate and report expenditures and taxes. This includes clarifying what types of payments can be deducted from total expenditures and how consumer cost-sharing is defined and handled.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
January 15, 2025HouseFloorActionIntroduction and first reading
January 15, 2025SenateFloorActionIntroduction and first reading
January 15, 2025HouseFloorActionReferred toTaxes
January 15, 2025SenateFloorActionReferred toTaxes
January 20, 2025HouseFloorActionAuthor added
January 20, 2025SenateFloorActionAuthor added

Citations

 
[
  {
    "analysis": {
      "added": [
        "Clarifies components of total expenditures and net expenditures."
      ],
      "removed": [
        ""
      ],
      "summary": "Modifies definitions related to health plan companies in section 62J041.",
      "modified": [
        "Updates definition of exempted taxes and assessments."
      ]
    },
    "citation": "62J041",
    "subdivision": "subdivision 1"
  },
  {
    "analysis": {
      "added": [
        ""
      ],
      "removed": [
        ""
      ],
      "summary": "Section 256B0625 subdivision 13e is modified, but details are not provided.",
      "modified": [
        "Subdivision 13e is modified."
      ]
    },
    "citation": "256B0625",
    "subdivision": "subdivision 13e"
  },
  {
    "analysis": {
      "added": [
        ""
      ],
      "removed": [
        ""
      ],
      "summary": "The bill mentions section 2569657 regarding the medical assistance providers' surcharge.",
      "modified": [
        ""
      ]
    },
    "citation": "2569657",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [
        ""
      ],
      "removed": [
        ""
      ],
      "summary": "Amends section 270B14 subdivision 1 concerning data privacy for tax information.",
      "modified": [
        "Modifies data handling procedures."
      ]
    },
    "citation": "270B14",
    "subdivision": "subdivision 1"
  },
  {
    "analysis": {
      "added": [
        "Adds provisions for sharing information with federal agencies."
      ],
      "removed": [
        ""
      ],
      "summary": "Updates tax information disclosure rules under section 289A38 subdivision 6.",
      "modified": [
        "Refines conditions under which tax data may be disclosed."
      ]
    },
    "citation": "289A38",
    "subdivision": "subdivision 6"
  },
  {
    "analysis": {
      "added": [
        ""
      ],
      "removed": [
        ""
      ],
      "summary": "References the definition of health plan company in section 62Q01.",
      "modified": [
        "References the definition from section 62Q01."
      ]
    },
    "citation": "62Q01",
    "subdivision": ""
  }
]