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SF2765 (Legislative Session 94 (2025-2026))

Small rural ambulance services health care gross receipts taxes exemption provision

Related bill: HF2679

AI Generated Summary

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

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
March 19, 2025SenateFloorActionIntroduction and first reading
March 19, 2025SenateFloorActionReferred toTaxes
April 01, 2025SenateFloorActionComm report: No recommendation, re-referred toHealth and Human Services
April 01, 2025SenateFloorActionComm report: No recommendation, re-referred toHealth and Human Services
April 01, 2025SenateFloorActionAuthor added
April 01, 2025SenateFloorActionAuthor added

Citations

 
[
  {
    "analysis": {
      "added": [
        "Introduces a new tax exemption for qualifying ambulance services."
      ],
      "removed": [
        "No previous tax exemption for small rural ambulance services is eliminated."
      ],
      "summary": "This bill exempts small rural ambulance services from health care gross receipts taxes under section 295.52.",
      "modified": [
        "Defines the criteria for ambulance services to qualify for tax exemption."
      ]
    },
    "citation": "295.52"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "References the definition of ambulance service base operations within section 144E.001.",
      "modified": [
        "Clarifies the location criteria for a small rural ambulance service's base of operations."
      ]
    },
    "citation": "144E.001"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Uses section 473.121 subdivision 4 to specify which counties count as metropolitan.",
      "modified": [
        "Excludes ambulance services with bases in these metropolitan counties from the new tax exemption."
      ]
    },
    "citation": "473.121 subdivision 4"
  }
]

Sponsors