HF 3992

1st Engrossment - 93rd Legislature (2023 - 2024) Posted on 04/08/2024 03:48pm

A bill for an act
relating to taxation; aid to local governments and private ambulance services;
establishing a onetime aid program for certain licensed ambulance services;
requiring reports; appropriating money.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1. new text begin EMERGENCY AMBULANCE SERVICE AID.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin For the purposes of this section, the following terms have
the meanings given:
new text end

new text begin (1) "ambulance service" has the meaning given in Minnesota Statutes, section 144E.001,
subdivision 3;
new text end

new text begin (2) "capital expense" means expenses that are incurred by a licensed ambulance service
provider for the purchase, improvement, or maintenance of long-term assets to improve the
efficiency or capacity of the ambulance services, with an expected useful life of greater
than five years;
new text end

new text begin (3) "commissioner" means the commissioner of revenue;
new text end

new text begin (4) "EMSRB" means the Emergency Medical Services Regulatory Board;
new text end

new text begin (5) "licensed ambulance service provider" means a natural person, partnership,
association, corporation, Tribal government, or unit of government which possesses an
ambulance service license under Minnesota Statutes, chapter 144E;
new text end

new text begin (6) "operational expenses" means costs related to personnel expenses, supplies and
equipment, fuel, vehicle maintenance, travel, education, fundraising, and expenses associated
with obtaining advanced life support intercepts;
new text end

new text begin (7) "primary service area" has the meaning given in Minnesota Statutes, section 144E.001,
subdivision 10;
new text end

new text begin (8) "reported revenue" means the sum of the following, for services provided in the
boundaries of the state of Minnesota:
new text end

new text begin (i) insurance payments received from all payers for providing ambulance service;
new text end

new text begin (ii) donations and proceeds of any fundraisers as part of the operation of a licensed
ambulance service;
new text end

new text begin (iii) collected fees for providing standby services as part of the operation of a licensed
ambulance service;
new text end

new text begin (iv) grants received as part of the operation of a licensed ambulance service;
new text end

new text begin (v) per capita fees received as part of the operation of a licensed ambulance service;
new text end

new text begin (vi) all other sources of funding as part of the operation of a licensed ambulance service;
and
new text end

new text begin (vii) for licensed ambulance services not operated by a unit of local government only,
the amount of any received government subsidies related to the operation of a licensed
ambulance service;
new text end

new text begin (9) "reporting year" means the year that (i) is a 12-month period that includes September
30, 2022, and (ii) is a 12-month period that corresponds with the fiscal reporting period for
which the licensed ambulance service provider submits an application under this section;
and
new text end

new text begin (10) "unit of government" means a county, a statutory or home rule charter city, or a
township.
new text end

new text begin Subd. 2. new text end

new text begin Eligibility. new text end

new text begin A licensed ambulance service provider is eligible for aid under this
section provided that the licensed ambulance service provider:
new text end

new text begin (1) possessed a license in calendar year 2022;
new text end

new text begin (2) continues to operate under license for aids payable in 2024; and
new text end

new text begin (3) completes the requirements under subdivision 3.
new text end

new text begin Subd. 3. new text end

new text begin Application process. new text end

new text begin (a) An eligible licensed ambulance service provider may
apply to the commissioner, in the form and manner determined by the commissioner, for
aid under this section. Applications must be submitted by September 16, 2024. The
commissioner may require an eligible licensed ambulance service provider to submit any
information necessary, including financial statements, to make the calculations under
subdivision 4. An eligible licensed ambulance service provider who applies for aid under
this section must provide a copy of the application to the executive director of the EMSRB
by September 16, 2024.
new text end

new text begin (b) The commissioner and the executive director of the EMSRB must establish a process
for verifying the data submitted with applications under this subdivision.
new text end

new text begin Subd. 4. new text end

new text begin Aid amount. new text end

new text begin (a) For each eligible licensed ambulance service provider that
submits an application under subdivision 3, the commissioner must subtract the eligible
licensed ambulance service provider's reported revenue in the reporting year from the sum
of:
new text end

new text begin (1) the product of $34 times the applicant's total volunteer hours reported in the reporting
year; plus
new text end

new text begin (2) the applicant's total operating expenses in the reporting year; plus
new text end

new text begin (3) the applicant's total capital expenses in the reporting year.
new text end

new text begin (b) The aid amount for an eligible licensed ambulance service provider that submits an
application under subdivision 3 equals the greater of zero or the amount calculated by the
commissioner under paragraph (a).
new text end

new text begin (c) If the amount available for aid under this section is not sufficient to fully fund the
aid amounts calculated under paragraph (a), the commissioner must prorate the aid amounts.
new text end

new text begin Subd. 5. new text end

new text begin Eligible uses. new text end

new text begin A recipient must spend aid received under this section within
the recipient's primary service area that is located in Minnesota.
new text end

new text begin Subd. 6. new text end

new text begin Payment date. new text end

new text begin The commissioner must certify the aid amount to each licensed
ambulance service provider and to the executive director of the EMSRB by December 1,
2024. The commissioner must make the full aid payment to each eligible licensed ambulance
service provider by December 26, 2024.
new text end

new text begin Subd. 7. new text end

new text begin Report. new text end

new text begin By December 31, 2025, each licensed ambulance service provider that
receives aid must submit a report to the commissioner and the chairs and ranking minority
members of the legislative committees with jurisdiction over taxes and property taxes. The
report must include the amount of aid that each licensed ambulance service provider received,
the amount of aid that was spent on operational expenses, the amount of aid that was spent
on capital expenses, and documentation sufficient to establish that awarded aid was spent
on eligible uses as defined in subdivision 5. The commissioner may request financial
statements or other information necessary to verify that aid was spent on eligible uses.
new text end

new text begin Subd. 8. new text end

new text begin Appropriation. new text end

new text begin (a) An amount sufficient to make aid payments under this
section is appropriated from the general fund to the commissioner of revenue in fiscal year
2025, provided that the total does not exceed $122,500,000.
new text end

new text begin (b) Of the amount in paragraph (a), the commissioner may retain up to $....... for
administrative costs related to aid under this section.
new text end

new text begin (c) This is a onetime appropriation.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in 2024.
new text end