1.1 	A bill for an act
1.2 	relating to taxation; gross revenues and gross receipts; accelerating the repeal 
1.3 	of the tax on hospitals and health care providers; making conforming changes;
1.4 	amending Minnesota Statutes 2014, sections 62J.041, subdivision 1; 214.16, 
1.5 	subdivisions 2, 3; 270B.14, subdivision 1; Minnesota Statutes 2015 Supplement, 
1.6 	section 16A.724, subdivision 2; repealing Minnesota Statutes 2014, sections 
1.7 	13.4967, subdivision 3; 295.50, subdivisions 1, 1a, 2, 2a, 3, 4, 6, 6a, 7, 9b, 9c, 
1.8 	10a, 10b, 12b, 13, 14, 15; 295.51, subdivisions 1, 1a; 295.52, subdivisions 1, 1a, 
1.9 	2, 3, 4, 4a, 5, 6, 8; 295.53, subdivisions 1, 2, 3, 4a; 295.54; 295.55; 295.56; 
1.10 	295.57; 295.58; 295.581; 295.582; 295.59; 295.75; Laws 2011, First Special 
1.11 	Session chapter 9, article 6, section 97, subdivision 6.
1.12 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.13 	Section 1. Minnesota Statutes 2015 Supplement, section 16A.724, subdivision 2, 
1.14 	is amended to read:
1.15 		Subd. 2.Transfers. (a) ~~Notwithstanding section 295.581,~~ To the extent available 
1.16 	resources in the health care access fund exceed expenditures in that fund, effective for 
1.17 	the biennium beginning July 1, 2007, the commissioner of management and budget shall 
1.18 	transfer the excess funds from the health care access fund to the general fund on June 30 
1.19 	of each year, provided that the amount transferred in any fiscal biennium shall not exceed 
1.20 	$96,000,000. The purpose of this transfer is to meet the rate increase required under Laws 
1.21 	2003, First Special Session chapter 14, article 13C, section 2, subdivision 6.
1.22 	(b) For fiscal years 2006 to 2011, MinnesotaCare shall be a forecasted program, and, 
1.23 	if necessary, the commissioner shall reduce these transfers from the health care access 
1.24 	fund to the general fund to meet annual MinnesotaCare expenditures or, if necessary, 
1.25 	transfer sufficient funds from the general fund to the health care access fund to meet 
1.26 	annual MinnesotaCare expenditures.

2.1 	EFFECTIVE DATE. This section is effective January 1, 2017.

2.2 	Sec. 2. Minnesota Statutes 2014, section 62J.041, subdivision 1, is amended to read:
2.3 		Subdivision 1.Definitions. (a) For purposes of this section, the following definitions 
2.4 	apply.
2.5 	(b) "Health plan company" has the definition provided in section 62Q.01.
2.6 	(c) "Total expenditures" means incurred claims or expenditures on health care 
2.7 	services, administrative expenses, charitable contributions, and all other payments made 
2.8 	by health plan companies out of premium revenues.
2.9 	(d) "Net expenditures" means total expenditures minus exempted taxes and 
2.10 	assessments and payments or allocations made to establish or maintain reserves.
2.11 	(e) "Exempted taxes and assessments" means direct payments for taxes to 
2.12 	government agencies, contributions to the Minnesota Comprehensive Health Association, 
2.13 	the medical assistance provider's surcharge under section 256.9657, ~~the MinnesotaCare~~ 
2.14 	~~provider tax under section 295.52,~~ assessments by the Health Coverage Reinsurance 
2.15 	Association, assessments by the Minnesota Life and Health Insurance Guaranty 
2.16 	Association, assessments by the Minnesota Risk Adjustment Association, and any new 
2.17 	assessments imposed by federal or state law.
2.18 	(f) "Consumer cost-sharing or subscriber liability" means enrollee coinsurance, 
2.19 	co-payment, deductible payments, and amounts in excess of benefit plan maximums.

2.20 	EFFECTIVE DATE. This section is effective January 1, 2017.

2.21 	Sec. 3. Minnesota Statutes 2014, section 214.16, subdivision 2, is amended to read:
2.22 		Subd. 2.Board cooperation required. The board shall assist the commissioner of 
2.23 	health in data collection activities required under Laws 1992, chapter 549, article 7~~, and~~ 
2.24 	~~shall assist the commissioner of revenue in activities related to collection of the health~~ 
2.25 	~~care provider tax required under Laws 1992, chapter 549, article 9~~. Upon the request of 
2.26 	the commissioner or the commissioner of revenue, the board shall make available names 
2.27 	and addresses of current licensees and provide other information or assistance as needed.

2.28 	EFFECTIVE DATE. This section is effective January 1, 2017.

2.29 	Sec. 4. Minnesota Statutes 2014, section 214.16, subdivision 3, is amended to read:
2.30 		Subd. 3.Grounds for disciplinary action. The board shall take disciplinary action, 
2.31 	which may include license revocation, against a regulated person for:
3.1 	(1) intentional failure to provide the commissioner of health with the data required 
3.2 	under chapter 62J; and
3.3 	~~(2) intentional failure to provide the commissioner of revenue with data on gross~~ 
3.4 	~~revenue and other information required for the commissioner to implement sections~~ 
3.5 	~~295.50 to 295.58;~~
3.6 	~~(3) intentional failure to pay the health care provider tax required under section~~ 
3.7 	~~295.52; and~~
3.8 	~~(4)~~ (2) entering into a contract or arrangement that is prohibited under sections 
3.9 	62J.70 to 62J.73.

3.10 	EFFECTIVE DATE. This section is effective January 1, 2017.

3.11 	Sec. 5. Minnesota Statutes 2014, section 270B.14, subdivision 1, is amended to read:
3.12 		Subdivision 1.Disclosure to commissioner of human services. (a) On the request 
3.13 	of the commissioner of human services, the commissioner shall disclose return information 
3.14 	regarding taxes imposed by chapter 290, and claims for refunds under chapter 290A, to 
3.15 	the extent provided in paragraph (b) and for the purposes set forth in paragraph (c).
3.16 	(b) Data that may be disclosed are limited to data relating to the identity, 
3.17 	whereabouts, employment, income, and property of a person owing or alleged to be owing 
3.18 	an obligation of child support.
3.19 	(c) The commissioner of human services may request data only for the purposes of 
3.20 	carrying out the child support enforcement program and to assist in the location of parents 
3.21 	who have, or appear to have, deserted their children. Data received may be used only 
3.22 	as set forth in section 256.978.
3.23 	(d) The commissioner shall provide the records and information necessary to 
3.24 	administer the supplemental housing allowance to the commissioner of human services.
3.25 	(e) At the request of the commissioner of human services, the commissioner of 
3.26 	revenue shall electronically match the Social Security numbers and names of participants 
3.27 	in the telephone assistance plan operated under sections 237.69 to 237.71, with those of 
3.28 	property tax refund filers, and determine whether each participant's household income is 
3.29 	within the eligibility standards for the telephone assistance plan.
3.30 	~~(f) The commissioner may provide records and information collected under sections~~ 
3.31 	~~295.50 to 295.59 to the commissioner of human services for purposes of the Medicaid~~ 
3.32 	~~Voluntary Contribution and Provider-Specific Tax Amendments of 1991, Public Law~~ 
3.33 	~~102-234. Upon the written agreement by the United States Department of Health and~~ 
3.34 	~~Human Services to maintain the confidentiality of the data, the commissioner may provide~~ 
3.35 	~~records and information collected under sections 295.50 to 295.59 to the Centers for~~ 
4.1 	~~Medicare and Medicaid Services section of the United States Department of Health and~~ 
4.2 	~~Human Services for purposes of meeting federal reporting requirements.~~
4.3 	~~(g)~~ (f) The commissioner may provide records and information to the commissioner 
4.4 	of human services as necessary to administer the early refund of refundable tax credits.
4.5 	~~(h)~~ (g) The commissioner may disclose information to the commissioner of human 
4.6 	services necessary to verify income for eligibility and premium payment under the 
4.7 	MinnesotaCare program, under section 256L.05, subdivision 2.
4.8 	~~(i)~~ (h) The commissioner may disclose information to the commissioner of human 
4.9 	services necessary to verify whether applicants or recipients for the Minnesota family 
4.10 	investment program, general assistance, food support, Minnesota supplemental aid 
4.11 	program, and child care assistance have claimed refundable tax credits under chapter 290 
4.12 	and the property tax refund under chapter 290A, and the amounts of the credits.
4.13 	~~(j)~~ (i) The commissioner may disclose information to the commissioner of human 
4.14 	services necessary to verify income for purposes of calculating parental contribution 
4.15 	amounts under section 252.27, subdivision 2a.

4.16 	EFFECTIVE DATE. This section is effective January 1, 2017.

4.17 	Sec. 6.  REPEALER.
 4.18 	(a) Laws 2011, First Special Session chapter 9, article 6, section 97, subdivision 
4.19 	6, is repealed.
4.20 	(b) Minnesota Statutes 2014, sections 13.4967, subdivision 3; 295.50, subdivisions 
4.21 	1, 1a, 2, 2a, 3, 4, 6, 6a, 7, 9b, 9c, 10a, 10b, 12b, 13, 14, and 15; 295.51, subdivisions 1 and 
4.22 	1a; 295.52, subdivisions 1, 1a, 2, 3, 4, 4a, 5, 6, and 8; 295.53, subdivisions 1, 2, 3, and 
4.23 	4a; 295.54; 295.55; 295.56; 295.57; 295.58; 295.581; 295.582; 295.59; and 295.75, are 
4.24 	repealed.

4.25 	EFFECTIVE DATE. Paragraph (a) is effective the day following final enactment. 
4.26 	Paragraph (b) is effective for gross revenues and gross receipts received after December 
4.27 	31, 2016.