Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF433

Introduced
1/19/23  

Caption

Tax credit against the provider tax for certain nonprofits authorization

Impact

The proposed legislation would introduce new provisions in Minnesota Statutes, particularly under chapter 295, which governs taxation. For qualifying nonprofits, the credit offers a significant potential to influence financial stability, enabling these organizations to sustain their operations and continue providing essential healthcare services. The bill assumes an effective date for gross revenues received after June 30, 2023, marking a clear timeline for implementation.

Summary

SF433 aims to establish a tax credit for certain nonprofit healthcare providers in Minnesota. Specifically targeted at qualified nonprofit entities exempt under federal law, the bill seeks to address the disparities in reimbursement rates between government and private insurance. By allowing a tax credit against provider tax based on these discrepancies, the bill is designed to alleviate financial burdens on nonprofits that primarily rely on government insurance payments which typically are lower than those associated with private insurance.

Contention

While proponents argue the credit is a necessary measure to assist nonprofits facing unequal reimbursement rates, critics may raise concerns about potential budget impacts on state revenues due to the enactment of this tax credit. Additionally, there may be arguments regarding how such credits could affect the competitive landscape of healthcare providers, potentially leading to complexities in how services are accessed by patients across different insurance payers.

Companion Bills

MN HF128

Similar To Gross revenue tax provisions modified, and nonprofit credit provided against provider tax.

Previously Filed As

MN HF128

Gross revenue tax provisions modified, and nonprofit credit provided against provider tax.

MN SF435

Tax exemption for payments received by nonprofits for the provider tax authorization

MN HF130

Gross revenue tax provisions modified, and exemption provided of payments received by nonprofits for provider tax.

MN SF1081

Gross revenues tax repeal on hospitals and health care providers

MN SF1480

Gross revenues tax on hospitals and health care providers repeal

MN SF3269

Gross revenues tax on hospitals and health care providers repeal

MN HF1381

Gross revenues tax on hospitals and health care providers repealed, and technical changes made.

MN HF1668

Gross revenues tax on hospitals and health care providers repealed, and related technical changes made.

MN HF3220

Gross revenues tax on hospitals and health care providers repealed, and related technical changes made.

MN SF102

Hospitals and health care providers gross tax revenue repeal and technical changes made

Similar Bills

CA SB543

Department of General Services: nonprofit liaison.

WY SF0050

Unincorporated nonprofit DAO's.

CA AB1185

California State Nonprofit Security Grant Program.

NJ AJR161

Permanently designates August 17th as "Nonprofit Day" in NJ.

NJ SJR96

Permanently designates August 17th as "Nonprofit Day" in NJ.

CA AB1229

Unincorporated associations: decentralized nonprofit associations.

CA ACR191

California Nonprofits Day.

CA SB729

State of emergency: nonprofit liaison.