The bill amends Minnesota Statutes 2024, section 295.50, subdivision 4, to revise the definition of "health care provider" for the purposes of the health care provider tax. Notably, it removes "dental" and "prescription eyewear" from the list of services provided by health care providers and introduces a new exclusion for individuals who solely provide specific services, including dental, podiatric, chiropractic, optometric or optician, and psychological services. This change aims to clarify which health care services are subject to the health care provider tax.

Additionally, the bill specifies that a person who solely provides one or more of the newly listed services will not be classified as a health care provider under the tax regulations. This amendment is intended to streamline the definition and ensure that certain health care services are not subject to the tax, thereby potentially reducing the tax burden on those providers.

Statutes affected:
Introduction: 295.50