The bill amends Minnesota Statutes 2024, section 295.50, subdivision 4, to revise the definition of "health care provider" for the purposes of taxation. It removes certain health care services from the definition of providers subject to the health care provider tax. Specifically, the bill deletes references to "dental" services and "prescription eyewear" while adding new categories of services that are excluded from the definition of health care providers. These newly excluded services include dental, podiatric, chiropractic, optometric or optician, and psychological services.

Additionally, the bill clarifies that a person who solely provides any of the newly listed services is not considered a health care provider under the tax law. This change aims to streamline the definition and ensure that specific health care services are not subject to the health care provider tax, thereby potentially reducing the tax burden on those providers.

Statutes affected:
Introduction: 295.50