The bill amends Minnesota Statutes 2024, section 295.50, subdivision 4, to clarify the definition of "health care provider" for the purposes of gross receipts tax. It specifically excludes licensed chiropractors from the category of providers subject to this tax. The updated definition includes various health care occupations regulated by the state, such as medical, surgical, and nursing services, as well as ambulance services and certain goods and services that qualify for reimbursement under the medical assistance program.

Additionally, the bill outlines specific exclusions from the definition of health care providers, which now includes a new provision that excludes individuals licensed under sections 148.01 to 148.108. The effective date for these changes is set for gross revenues received after December 31, 2026. This legislative change aims to refine the taxation framework for health care providers while ensuring that licensed chiropractors are not subject to the gross receipts tax.

Statutes affected:
Introduction: 295.50