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 a new provision that explicitly excludes providers who solely offer dental, podiatric, chiropractic, optometric, or psychological services from being classified as health care providers for tax purposes.

Additionally, the bill clarifies the definition of health care providers by specifying that those who do not meet the traditional definition but contract with a health care provider to perform or oversee patient services are included. This change aims to streamline the classification of health care providers and ensure that certain services are not subject to the health care provider tax, thereby potentially reducing the tax burden on specific health care sectors.

Statutes affected:
Introduction: 295.50