1.1 A bill for an act
1.2 relating to taxation; exempting small rural ambulance services from health care
1.3 gross receipts taxes; amending Minnesota Statutes 2024, section 295.52, by adding
1.4 a subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2024, section 295.52, is amended by adding a subdivision
1.7to read:
1.8 Subd. 5a.Small rural ambulance services.(a) Small rural ambulance services are not
1.9subject to the tax under this section.
1.10 (b) For purposes of this subdivision, "small rural ambulance service" means an ambulance
1.11service that:
1.12 (1) has a base of operations, as defined in section 144E.001, located outside the
1.13metropolitan counties listed in section 473.121, subdivision 4, and outside the cities of
1.14Duluth, Mankato, Moorhead, Rochester, and St. Cloud; and
1.15 (2) has annual gross revenues equal to or less than $10,000,000.
1.16 EFFECTIVE DATE.This section is effective January 1, 2026, or upon federal approval
1.17as provided in section 2, whichever is later. The commissioner of human services must
1.18notify the revisor of statutes when federal approval is obtained as provided in section 2.
1.19 Sec. 2. FEDERAL APPROVAL; WAIVERS.
1.20 (a) The commissioner of human services must request, as the commissioner determines
1.21necessary, federal approval of the exemption from the health care-related tax under Minnesota
1Sec. 2.
25-04587 as introduced03/10/25 REVISOR EAP/AC
SENATE
STATE OF MINNESOTA
S.F. No. 2765NINETY-FOURTH SESSION
(SENATE AUTHORS: HAUSCHILD)
OFFICIAL STATUSD-PGDATE
Introduction and first reading03/20/2025
Referred to Taxes 2.1Statutes, section 295.52, subdivision 2, for small rural ambulance services, as provided in
2.2section 1. The request must include a stipulation that the approval be given without loss of
2.3eligibility for federal financial participation.
2.4 (b) To obtain the federal approval, the commissioner may apply for a waiver of the
2.5federal broad-based requirement for health care-related taxes, the uniform requirement for
2.6health care-related taxes, and any other provision of federal law necessary to be waived to
2.7implement the exemption from the health care-related tax under Minnesota Statutes, section
2.8295.52, subdivision 2, of small rural ambulance services.
2.9 EFFECTIVE DATE.This section is effective the day following final enactment.
2Sec. 2.
25-04587 as introduced03/10/25 REVISOR EAP/AC