1.1 	A bill for an act
1.2 	relating to human services; providing for a contingent reduction in the 
1.3 	MinnesotaCare provider tax; amending Minnesota Statutes 2004, section 295.52, 
1.4 	by adding a subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2004, section 295.52, is amended by adding a 
1.7 	subdivision to read:
1.8 		Subd. 8.Contingent reduction in tax rate. On September 1 of each odd-numbered 
1.9 	year, beginning September 1, 2007, the commissioner of finance shall determine the 
1.10 	projected balance of the health care access fund as of the end of the current biennium, 
1.11 	based on the most recent February forecast adjusted for any legislative session changes. 
1.12 	If the commissioner projects a surplus in the health care access fund as of the end of the 
1.13 	current biennium, the commissioner of finance, in consultation with the commissioner of 
1.14 	revenue, shall reduce the tax rates specified in subdivisions 1, 1a, 2, 3, and 4 in one-tenth 
1.15 	of one percent increments, making the largest reduction in tax rates consistent with 
1.16 	ensuring that the health care access fund retains a surplus as of the end of the current 
1.17 	biennium. The reduced tax rates shall take effect on the January 1 that immediately 
1.18 	follows the September 1 on which the commissioner determines the projected balance and 
1.19 	shall remain in effect for two tax years. If the commissioner does not project a surplus in 
1.20 	the health care access fund as of the end of the current biennium, the tax rates specified 
1.21 	in subdivisions 1, 1a, 2, 3, and 4 shall continue to apply. The commissioner of finance 
1.22 	shall publish in the State Register by October 1 of each year the amount of tax to be 
1.23 	imposed for the next two calendar years.