Minnesota 2023-2024 Regular Session

Minnesota House Bill HF128

Introduced
1/9/23  

Caption

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

Impact

If enacted, HF128 will modify existing laws under Minnesota Statutes, particularly those concerning tax obligations for nonprofit healthcare providers. The bill would allow these entities to receive a tax credit based on a calculated reimbursement rate disparity. This change aims to enhance the fiscal viability of these organizations, potentially leading to improved services and access to care for patients, particularly in underserved areas. Overall, this could create a more favorable financial environment for nonprofit providers as they navigate the complexities of healthcare funding.

Summary

House File 128 (HF128) proposes significant changes to the taxation of nonprofit healthcare entities, introducing a tax credit against the provider tax for certain qualified nonprofits. The bill aims to address the disparities that arise from differing reimbursement rates received from government and private insurance sources. Specifically, it defines a qualified nonprofit entity and establishes how the credit will be calculated based on the difference between these reimbursement rates, thereby attempting to alleviate the financial burden faced by these organizations due to lower government reimbursement rates.

Contention

Despite its benefits, there are points of contention regarding HF128. Critics may argue that while the bill intends to support nonprofits, it could inadvertently create complexities in tax reporting for these entities or may fail to resolve systemic issues within the healthcare reimbursement landscape. Some concerns may also arise around whether this tax credit sufficiently compensates for the differences in reimbursement rates or if it opens the door for discrepancies in how nonprofits assess eligibility and benefits under the new credit system. Additionally, the timing of the effective date raises questions about immediate impacts on the healthcare sector.

Companion Bills

MN SF433

Similar To Tax credit against the provider tax for certain nonprofits authorization

Similar Bills

CA SB543

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WY SF0050

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CA AB1185

California State Nonprofit Security Grant Program.

NJ AJR161

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NJ SJR96

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

CA AB1229

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CA ACR191

California Nonprofits Day.

CA SB729

State of emergency: nonprofit liaison.