HF3071
Health care provider taxes; gross revenues required to be determined inclusive of rebates.
Legislative Session 94 (2025-2026)
AI Generated Summary
Purpose of the Bill
The purpose of the bill is to update how gross revenues are determined for the purpose of healthcare provider taxes in Minnesota. It specifically aims to clarify how rebates should factor into the calculation of gross revenues for wholesale drug distributors.
Main Provisions
- The bill mandates that gross revenues for healthcare providers, including hospitals, surgical centers, health care providers, and wholesale drug distributors, include the total amount received for patient services or drug distribution.
- Specifically for wholesale drug distributors, gross revenues must include any rebates that are provided to customers, irrespective of the terms under which they are provided. This includes rebates given as part of a contractual obligation.
Significant Changes
- The bill amends Minnesota Statutes 2024 section 295.50 subdivision 3 by explicitly including rebates in the calculation of gross revenues for wholesale drug distributors. This represents a notable clarification on how the revenues on which taxes are calculated should be determined, ensuring that rebates are not excluded from these calculations.
Relevant Terms
- Gross revenues
- Healthcare provider taxes
- Rebate
- Wholesale drug distributor
- Minnesota Statutes section 295.50 subdivision 3
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| April 02, 2025 | House | Action | Introduction and first reading, referred to | Taxes | |
| Showing the 5 most recent stages. This bill has 1 stages in total. Log in to view all stages | |||||
Citations
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Progress through the legislative process
In Committee
Sponsors
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