| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to taxation; exempting small rural ambulance services from health care |
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| 3 | 3 | | 1.3 gross receipts taxes; amending Minnesota Statutes 2024, section 295.52, by adding |
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| 4 | 4 | | 1.4 a subdivision. |
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| 5 | 5 | | 1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
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| 6 | 6 | | 1.6 Section 1. Minnesota Statutes 2024, section 295.52, is amended by adding a subdivision |
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| 7 | 7 | | 1.7to read: |
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| 8 | 8 | | 1.8 Subd. 5a.Small rural ambulance services.(a) Small rural ambulance services are not |
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| 9 | 9 | | 1.9subject to the tax under this section. |
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| 10 | 10 | | 1.10 (b) For purposes of this subdivision, "small rural ambulance service" means an ambulance |
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| 11 | 11 | | 1.11service that: |
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| 12 | 12 | | 1.12 (1) has a base of operations, as defined in section 144E.001, located outside the |
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| 13 | 13 | | 1.13metropolitan counties listed in section 473.121, subdivision 4, and outside the cities of |
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| 14 | 14 | | 1.14Duluth, Mankato, Moorhead, Rochester, and St. Cloud; and |
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| 15 | 15 | | 1.15 (2) has annual gross revenues equal to or less than $10,000,000. |
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| 16 | 16 | | 1.16 EFFECTIVE DATE.This section is effective January 1, 2026, or upon federal approval |
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| 17 | 17 | | 1.17as provided in section 2, whichever is later. The commissioner of human services must |
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| 18 | 18 | | 1.18notify the revisor of statutes when federal approval is obtained as provided in section 2. |
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| 19 | 19 | | 1.19 Sec. 2. FEDERAL APPROVAL; WAIVERS. |
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| 20 | 20 | | 1.20 (a) The commissioner of human services must request, as the commissioner determines |
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| 21 | 21 | | 1.21necessary, federal approval of the exemption from the health care-related tax under Minnesota |
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| 22 | 22 | | 1Sec. 2. |
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| 23 | 23 | | 25-04587 as introduced03/10/25 REVISOR EAP/AC |
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| 24 | 24 | | SENATE |
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| 25 | 25 | | STATE OF MINNESOTA |
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| 26 | 26 | | S.F. No. 2765NINETY-FOURTH SESSION |
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| 27 | 27 | | (SENATE AUTHORS: HAUSCHILD) |
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| 28 | 28 | | OFFICIAL STATUSD-PGDATE |
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| 29 | 29 | | Introduction and first reading03/20/2025 |
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| 30 | 30 | | Referred to Taxes 2.1Statutes, section 295.52, subdivision 2, for small rural ambulance services, as provided in |
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| 31 | 31 | | 2.2section 1. The request must include a stipulation that the approval be given without loss of |
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| 32 | 32 | | 2.3eligibility for federal financial participation. |
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| 33 | 33 | | 2.4 (b) To obtain the federal approval, the commissioner may apply for a waiver of the |
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| 34 | 34 | | 2.5federal broad-based requirement for health care-related taxes, the uniform requirement for |
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| 35 | 35 | | 2.6health care-related taxes, and any other provision of federal law necessary to be waived to |
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| 36 | 36 | | 2.7implement the exemption from the health care-related tax under Minnesota Statutes, section |
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| 37 | 37 | | 2.8295.52, subdivision 2, of small rural ambulance services. |
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| 38 | 38 | | 2.9 EFFECTIVE DATE.This section is effective the day following final enactment. |
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| 39 | 39 | | 2Sec. 2. |
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| 40 | 40 | | 25-04587 as introduced03/10/25 REVISOR EAP/AC |
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