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 definition of health care providers includes various regulated occupations and services, such as medical, surgical, and nursing services, as well as ambulance services and certain goods related to health care. Additionally, the bill outlines specific exclusions from the definition of health care providers, including hospitals, nursing homes, and home health agencies.

The amendments also introduce new language that specifies that individuals licensed under sections 148.01 to 148.108 are not considered health care providers for the purposes of this tax. Furthermore, the effective date for these changes is set for gross revenues received after December 31, 2026. This bill aims to refine the tax framework surrounding health care providers in Minnesota, ensuring that licensed chiropractors are not subject to the gross receipts tax while maintaining clarity on the definitions and exclusions of other health care entities.

Statutes affected:
Introduction: 295.50