HF 2796

as introduced - 89th Legislature (2015 - 2016) Posted on 03/10/2016 03:25pm

A bill for an act
relating to taxation; gross revenues and gross receipts; accelerating the repeal
of the tax on hospitals and health care providers; making conforming changes;
amending Minnesota Statutes 2014, sections 62J.041, subdivision 1; 214.16,
subdivisions 2, 3; 270B.14, subdivision 1; Minnesota Statutes 2015 Supplement,
section 16A.724, subdivision 2; repealing Minnesota Statutes 2014, sections
13.4967, subdivision 3; 295.50, subdivisions 1, 1a, 2, 2a, 3, 4, 6, 6a, 7, 9b, 9c,
10a, 10b, 12b, 13, 14, 15; 295.51, subdivisions 1, 1a; 295.52, subdivisions 1, 1a,
2, 3, 4, 4a, 5, 6, 8; 295.53, subdivisions 1, 2, 3, 4a; 295.54; 295.55; 295.56;
295.57; 295.58; 295.581; 295.582; 295.59; 295.75; Laws 2011, First Special
Session chapter 9, article 6, section 97, subdivision 6.

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

Section 1.

Minnesota Statutes 2015 Supplement, section 16A.724, subdivision 2,
is amended to read:

Subd. 2.

Transfers.

(a) deleted text begin Notwithstanding section 295.581, deleted text end To the extent available
resources in the health care access fund exceed expenditures in that fund, effective for
the biennium beginning July 1, 2007, the commissioner of management and budget shall
transfer the excess funds from the health care access fund to the general fund on June 30
of each year, provided that the amount transferred in any fiscal biennium shall not exceed
$96,000,000. The purpose of this transfer is to meet the rate increase required under Laws
2003, First Special Session chapter 14, article 13C, section 2, subdivision 6.

(b) For fiscal years 2006 to 2011, MinnesotaCare shall be a forecasted program, and,
if necessary, the commissioner shall reduce these transfers from the health care access
fund to the general fund to meet annual MinnesotaCare expenditures or, if necessary,
transfer sufficient funds from the general fund to the health care access fund to meet
annual MinnesotaCare expenditures.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2017.
new text end

Sec. 2.

Minnesota Statutes 2014, 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, deleted text begin the MinnesotaCare
provider tax under section 295.52, deleted text end 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.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2017.
new text end

Sec. 3.

Minnesota Statutes 2014, 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 or the commissioner of revenue, the board shall make available names
and addresses of current licensees and provide other information or assistance as needed.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2017.
new text end

Sec. 4.

Minnesota Statutes 2014, 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

deleted text begin (2) 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 new text begin (2) new text end entering into a contract or arrangement that is prohibited under sections
62J.70 to 62J.73.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2017.
new text end

Sec. 5.

Minnesota Statutes 2014, 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 237.71, 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.

deleted text begin (f) The commissioner may provide records and information collected under 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 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.
deleted text end

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

deleted text begin (h) deleted text end new text begin (g) new text end 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.

deleted text begin (i) deleted text end new text begin (h) new text end 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, Minnesota supplemental aid
program, and child care assistance have claimed refundable tax credits under chapter 290
and the property tax refund under chapter 290A, and the amounts of the credits.

deleted text begin (j) deleted text end new text begin (i) new text end The commissioner may disclose information to the commissioner of human
services necessary to verify income for purposes of calculating parental contribution
amounts under section 252.27, subdivision 2a.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2017.
new text end

Sec. 6. new text begin REPEALER.
new text end

new text begin (a) new text end new text begin Laws 2011, First Special Session chapter 9, article 6, section 97, subdivision
6, new text end new text begin is repealed.
new text end

new text begin (b) new text end new text begin Minnesota Statutes 2014, sections 13.4967, subdivision 3; 295.50, subdivisions
1, 1a, 2, 2a, 3, 4, 6, 6a, 7, 9b, 9c, 10a, 10b, 12b, 13, 14, and 15; 295.51, subdivisions 1 and
1a; 295.52, subdivisions 1, 1a, 2, 3, 4, 4a, 5, 6, and 8; 295.53, subdivisions 1, 2, 3, and
4a; 295.54; 295.55; 295.56; 295.57; 295.58; 295.581; 295.582; 295.59; and 295.75, new text end new text begin are
repealed.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin Paragraph (a) is effective the day following final enactment.
Paragraph (b) is effective for gross revenues and gross receipts received after December
31, 2016.
new text end