SF2765

Purpose of the Bill

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

Main Provisions

• The bill seeks to amend the Minnesota Statutes 2024, section 295.52, by adding a new subdivision.
• This new provision will exempt qualifying small rural ambulance services from paying the health care gross receipts tax.
• To qualify for this tax exemption, an ambulance service must have its base of operations located outside specific metropolitan counties and certain cities in Minnesota.
• Additionally, the service must have annual gross revenues of $10 million or less to be eligible for the exemption.

Significant Changes

• The introduction of a tax exemption for small rural ambulance services represents a modification of current tax law, intended to ease the financial burden on these critical service providers in non-metropolitan areas.

Relevant Terms

• Tax exemption
• Rural ambulance services
• Health care gross receipts taxes
• Metropolitan counties
• Annual gross revenues