HF2679

HF2679 (Legislative Session 94 (2025-2026))

Small rural ambulance services exempted from health care gross receipts taxes.

Related bill: SF2765

AI Generated Summary

Purpose of the Bill

The bill aims to provide tax relief to small rural ambulance services in Minnesota by exempting them from health care gross receipts taxes.

Main Provisions

Tax Exemption: The bill introduces a new subdivision in Minnesota Statutes, section 295.52, which exempts small rural ambulance services from being subject to the health care gross receipts tax.
Definition of Small Rural Ambulance Service: To qualify for this exemption, an ambulance service must:
1. Operate from a base located outside the metropolitan counties as defined in certain sections of Minnesota law, and also outside the cities of Duluth, Mankato, Moorhead, Rochester, and St. Cloud.
2. Have annual gross revenues of $10 million or less.

Significant Changes to Existing Law

This bill amends the existing taxation statute by adding a specific provision that relieves small rural ambulance services from the burden of health care gross receipts taxes, which they were previously obligated to pay.

Relevant Terms

Tax exemption
Small rural ambulance services
Health care gross receipts taxes
Metropolitan counties
Annual gross revenues

Bill text versions

Introduction PDF file

Actions

Date	Chamber	Where	Type	Name	Committee Name
March 23, 2025	House	Floor	Action	Introduction and first reading, referred to	Taxes
March 23, 2025	House	Floor	Action	Introduction and first reading, referred to	Taxes

Citations

[
  {
    "analysis": {
      "added": [
        "A new subdivision exempting qualified ambulance services."
      ],
      "removed": [
        ""
      ],
      "summary": "This bill exempts small rural ambulance services from the health care gross receipts tax under section 295.52.",
      "modified": [
        ""
      ]
    },
    "citation": "295.52",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [
        ""
      ],
      "removed": [
        ""
      ],
      "summary": "References the definition of 'base of operations' for ambulance services under section 144E.001.",
      "modified": [
        "Clarifies location criteria for the tax exemption."
      ]
    },
    "citation": "144E.001",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [
        ""
      ],
      "removed": [
        ""
      ],
      "summary": "Defines metropolitan counties under section 473.121, subdivision 4, which is referenced for location criteria.",
      "modified": [
        ""
      ]
    },
    "citation": "473.121",
    "subdivision": "subdivision 4"
  }
]