HF 317

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxation; repealing the MinnesotaCare provider taxes; amending
Minnesota Statutes 2006, sections 62J.041, subdivision 1; 214.16, subdivisions
2, 3; 270B.14, subdivision 1; repealing Minnesota Statutes 2006, sections
13.4967, subdivision 3; 295.50; 295.51; 295.52; 295.53; 295.54; 295.55; 295.56;
295.57; 295.58; 295.582; 295.59.

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

Section 1.

Minnesota Statutes 2006, section 62J.041, subdivision 1, is amended to read:

Subdivision 1.

Definitions.

(a) For purposes of this section, the following definitions
apply.

(b) "Health plan company" has the definition provided in section 62Q.01.

(c) "Total expenditures" means incurred claims or expenditures on health care
services, administrative expenses, charitable contributions, and all other payments made
by health plan companies out of premium revenues.

(d) "Net expenditures" means total expenditures minus exempted taxes and
assessments and payments or allocations made to establish or maintain reserves.

(e) "Exempted taxes and assessments" means direct payments for taxes to
government agencies, contributions to the Minnesota Comprehensive Health Association,
the medical assistance provider's surcharge under section 256.9657, the MinnesotaCare
provider tax under new text begin Minnesota Statutes 2006, new text end section 295.52, assessments by the Health
Coverage Reinsurance Association, assessments by the Minnesota Life and Health
Insurance Guaranty Association, assessments by the Minnesota Risk Adjustment
Association, and any new assessments imposed by federal or state law.

(f) "Consumer cost-sharing or subscriber liability" means enrollee coinsurance,
co-payment, deductible payments, and amounts in excess of benefit plan maximums.

Sec. 2.

Minnesota Statutes 2006, section 214.16, subdivision 2, is amended to read:

Subd. 2.

Board cooperation required.

The board shall assist the commissioner of
health in data collection activities required under Laws 1992, chapter 549, article 7 deleted text begin , and
shall assist the commissioner of revenue in activities related to collection of the health
care provider tax required under Laws 1992, chapter 549, article 9 deleted text end . Upon the request of
the commissioner deleted text begin or the commissioner of revenue deleted text end , the board shall make available names
and addresses of current licensees and provide other information or assistance as needed.

Sec. 3.

Minnesota Statutes 2006, section 214.16, subdivision 3, is amended to read:

Subd. 3.

Grounds for disciplinary action.

The board shall take disciplinary action,
which may include license revocation, against a regulated person for:

(1) intentional failure to provide the commissioner of health with the data required
under chapter 62J; new text begin and
new text end

(2) deleted text begin intentional failure to provide the commissioner of revenue with data on gross
revenue and other information required for the commissioner to implement sections
295.50 to 295.58; deleted text end

deleted text begin (3) intentional failure to pay the health care provider tax required under section
295.52; and
deleted text end

deleted text begin (4) deleted text end entering into a contract or arrangement that is prohibited under sections 62J.70
to 62J.73.

Sec. 4.

Minnesota Statutes 2006, section 270B.14, subdivision 1, is amended to read:

Subdivision 1.

Disclosure to commissioner of human services.

(a) On the request
of the commissioner of human services, the commissioner shall disclose return information
regarding taxes imposed by chapter 290, and claims for refunds under chapter 290A, to
the extent provided in paragraph (b) and for the purposes set forth in paragraph (c).

(b) Data that may be disclosed are limited to data relating to the identity,
whereabouts, employment, income, and property of a person owing or alleged to be owing
an obligation of child support.

(c) The commissioner of human services may request data only for the purposes of
carrying out the child support enforcement program and to assist in the location of parents
who have, or appear to have, deserted their children. Data received may be used only
as set forth in section 256.978.

(d) The commissioner shall provide the records and information necessary to
administer the supplemental housing allowance to the commissioner of human services.

(e) At the request of the commissioner of human services, the commissioner of
revenue shall electronically match the Social Security numbers and names of participants
in the telephone assistance plan operated under sections 237.69 to 237.711, with those of
property tax refund filers, and determine whether each participant's household income is
within the eligibility standards for the telephone assistance plan.

(f) The commissioner may provide records and information collected under
new text begin Minnesota Statutes 2006, new text end sections 295.50 to 295.59 to the commissioner of human
services for purposes of the Medicaid Voluntary Contribution and Provider-Specific Tax
Amendments of 1991, Public Law 102-234. Upon the written agreement by the United
States Department of Health and Human Services to maintain the confidentiality of the
data, the commissioner may provide records and information collected under new text begin Minnesota
Statutes 2006, new text end sections 295.50 to 295.59 to the Centers for Medicare and Medicaid
Services section of the United States Department of Health and Human Services for
purposes of meeting federal reporting requirements.

(g) The commissioner may provide records and information to the commissioner of
human services as necessary to administer the early refund of refundable tax credits.

(h) The commissioner may disclose information to the commissioner of human
services necessary to verify income for eligibility and premium payment under the
MinnesotaCare program, under section 256L.05, subdivision 2.

(i) The commissioner may disclose information to the commissioner of human
services necessary to verify whether applicants or recipients for the Minnesota family
investment program, general assistance, food support, and Minnesota supplemental aid
program have claimed refundable tax credits under chapter 290 and the property tax
refund under chapter 290A, and the amounts of the credits.

Sec. 5. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2006, sections 13.4967, subdivision 3; 295.50; 295.51; 295.52;
295.53; 295.54; 295.55; 295.56; 295.57; 295.58; 295.582; and 295.59, new text end new text begin are repealed.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for gross revenues received on or
after August 1, 2007.
new text end