SF102

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

Introduction PDF file

Actions

Date	Chamber	Where	Type	Name	Committee Name
January 15, 2025	Senate	Floor	Action	Introduction and first reading
January 15, 2025	Senate	Floor	Action	Referred to	Taxes
January 20, 2025	Senate	Floor	Action	Author added

Citations

[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill modifies definitions related to health plan company expenditures and exempts certain taxes and assessments under section 62J.041.",
      "modified": [
        "Clarifies definitions of total and net expenditures for health plan companies."
      ]
    },
    "citation": "62J.041"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "References the medical assistance providers surcharge under section 256.9657.",
      "modified": []
    },
    "citation": "256.9657"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "References the MinnesotaCare provider tax under section 295.52.",
      "modified": []
    },
    "citation": "295.52"
  }
]