SF 211

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; reducing and then repealing 
  1.3             MinnesotaCare provider taxes; amending Minnesota 
  1.4             Statutes 1998, sections 62J.041, subdivision 1; 
  1.5             62Q.095, subdivision 6; 214.16, subdivisions 2 and 3; 
  1.6             270B.01, subdivision 8; 270B.14, subdivision 1; and 
  1.7             295.52, subdivisions 1, 1a, 2, and 3; repealing 
  1.8             Minnesota Statutes 1998, sections 13.99, subdivision 
  1.9             86b; 144.1484, subdivision 2; 295.50; 295.51; 295.52; 
  1.10            295.53; 295.54; 295.55; 295.56; 295.57; 295.58; 
  1.11            295.582; and 295.59. 
  1.12  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.13     Section 1.  Minnesota Statutes 1998, section 62J.041, 
  1.14  subdivision 1, is amended to read: 
  1.15     Subdivision 1.  [DEFINITIONS.] (a) For purposes of this 
  1.16  section, the following definitions apply. 
  1.17     (b) "Health plan company" has the definition provided in 
  1.18  section 62Q.01. 
  1.19     (c) "Total expenditures" means incurred claims or 
  1.20  expenditures on health care services, administrative expenses, 
  1.21  charitable contributions, and all other payments made by health 
  1.22  plan companies out of premium revenues. 
  1.23     (d) "Net expenditures" means total expenditures minus 
  1.24  exempted taxes and assessments and payments or allocations made 
  1.25  to establish or maintain reserves.  
  1.26     (e) "Exempted taxes and assessments" means direct payments 
  1.27  for taxes to government agencies, contributions to the Minnesota 
  1.28  comprehensive health association, the medical assistance 
  2.1   provider's surcharge under section 256.9657, the MinnesotaCare 
  2.2   provider tax under Minnesota Statutes 1998, section 295.52, 
  2.3   assessments by the health coverage reinsurance association, 
  2.4   assessments by the Minnesota life and health insurance guaranty 
  2.5   association, assessments by the Minnesota risk adjustment 
  2.6   association, and any new assessments imposed by federal or state 
  2.7   law. 
  2.8      (f) "Consumer cost-sharing or subscriber liability" means 
  2.9   enrollee coinsurance, copayment, deductible payments, and 
  2.10  amounts in excess of benefit plan maximums. 
  2.11     Sec. 2.  Minnesota Statutes 1998, section 62Q.095, 
  2.12  subdivision 6, is amended to read: 
  2.13     Subd. 6.  [EXEMPTION.] A health plan company, to the extent 
  2.14  that it operates as a staff model health plan company as defined 
  2.15  in section 295.50, subdivision 12b, by employing allied 
  2.16  independent health care providers to deliver health care 
  2.17  services to enrollees, is exempt from this section.  For 
  2.18  purposes of this subdivision, "staff model health plan company" 
  2.19  means a health plan company as defined in section 62Q.01, 
  2.20  subdivision 4, that employs one or more types of health care 
  2.21  provider to deliver health care services to the health plan 
  2.22  company's enrollees. 
  2.23     Sec. 3.  Minnesota Statutes 1998, section 214.16, 
  2.24  subdivision 2, is amended to read: 
  2.25     Subd. 2.  [BOARD COOPERATION REQUIRED.] The board shall 
  2.26  assist the commissioner of health in data collection activities 
  2.27  required under Laws 1992, chapter 549, article 7, and shall 
  2.28  assist the commissioner of revenue in activities related to 
  2.29  collection of the health care provider tax required under Laws 
  2.30  1992, chapter 549, article 9.  Upon the request of the 
  2.31  commissioner or the commissioner of revenue, the board shall 
  2.32  make available names and addresses of current licensees and 
  2.33  provide other information or assistance as needed. 
  2.34     Sec. 4.  Minnesota Statutes 1998, section 214.16, 
  2.35  subdivision 3, is amended to read: 
  2.36     Subd. 3.  [GROUNDS FOR DISCIPLINARY ACTION.] The board 
  3.1   shall take disciplinary action, which may include license 
  3.2   revocation, against a regulated person for: 
  3.3      (1) intentional failure to provide the commissioner of 
  3.4   health with the data required under chapter 62J; 
  3.5      (2) intentional failure to provide the commissioner of 
  3.6   revenue with data on gross revenue and other information 
  3.7   required for the commissioner to implement sections 295.50 to 
  3.8   295.58; 
  3.9      (3) intentional failure to pay the health care provider tax 
  3.10  required under section 295.52; and 
  3.11     (4) (2) entering into a contract or arrangement that is 
  3.12  prohibited under sections 62J.70 to 62J.73. 
  3.13     Sec. 5.  Minnesota Statutes 1998, section 270B.01, 
  3.14  subdivision 8, is amended to read: 
  3.15     Subd. 8.  [MINNESOTA TAX LAWS.] For purposes of this 
  3.16  chapter only, unless expressly stated otherwise, "Minnesota tax 
  3.17  laws" means the taxes, refunds, and fees administered by or paid 
  3.18  to the commissioner under chapters 115B (except taxes imposed 
  3.19  under sections 115B.21 to 115B.24), 289A (except taxes imposed 
  3.20  under sections 298.01, 298.015, and 298.24), 290, 290A, 291, 
  3.21  297A, and 297H and sections 295.50 to 295.59, or any similar 
  3.22  Indian tribal tax administered by the commissioner pursuant to 
  3.23  any tax agreement between the state and the Indian tribal 
  3.24  government, and includes any laws for the assessment, 
  3.25  collection, and enforcement of those taxes, refunds, and fees. 
  3.26     Sec. 6.  Minnesota Statutes 1998, section 270B.14, 
  3.27  subdivision 1, is amended to read: 
  3.28     Subdivision 1.  [DISCLOSURE TO COMMISSIONER OF HUMAN 
  3.29  SERVICES.] (a) On the request of the commissioner of human 
  3.30  services, the commissioner shall disclose return information 
  3.31  regarding taxes imposed by chapter 290, and claims for refunds 
  3.32  under chapter 290A, to the extent provided in paragraph (b) and 
  3.33  for the purposes set forth in paragraph (c). 
  3.34     (b) Data that may be disclosed are limited to data relating 
  3.35  to the identity, whereabouts, employment, income, and property 
  3.36  of a person owing or alleged to be owing an obligation of child 
  4.1   support. 
  4.2      (c) The commissioner of human services may request data 
  4.3   only for the purposes of carrying out the child support 
  4.4   enforcement program and to assist in the location of parents who 
  4.5   have, or appear to have, deserted their children.  Data received 
  4.6   may be used only as set forth in section 256.978. 
  4.7      (d) The commissioner shall provide the records and 
  4.8   information necessary to administer the supplemental housing 
  4.9   allowance to the commissioner of human services.  
  4.10     (e) At the request of the commissioner of human services, 
  4.11  the commissioner of revenue shall electronically match the 
  4.12  social security numbers and names of participants in the 
  4.13  telephone assistance plan operated under sections 237.69 to 
  4.14  237.711, with those of property tax refund filers, and determine 
  4.15  whether each participant's household income is within the 
  4.16  eligibility standards for the telephone assistance plan. 
  4.17     (f) The commissioner may provide records and information 
  4.18  collected under Minnesota Statutes 1998, sections 295.50 to 
  4.19  295.59, to the commissioner of human services for purposes of 
  4.20  the Medicaid Voluntary Contribution and Provider-Specific Tax 
  4.21  Amendments of 1991, Public Law Number 102-234.  Upon the written 
  4.22  agreement by the United States Department of Health and Human 
  4.23  Services to maintain the confidentiality of the data, the 
  4.24  commissioner may provide records and information collected under 
  4.25  Minnesota Statutes 1998, sections 295.50 to 295.59, to the 
  4.26  Health Care Financing Administration section of the United 
  4.27  States Department of Health and Human Services for purposes of 
  4.28  meeting federal reporting requirements.  
  4.29     (g) The commissioner may provide records and information to 
  4.30  the commissioner of human services as necessary to administer 
  4.31  the early refund of refundable tax credits. 
  4.32     (h) The commissioner may disclose information to the 
  4.33  commissioner of human services necessary to verify income for 
  4.34  eligibility and premium payment under the MinnesotaCare program, 
  4.35  under section 256L.05, subdivision 2. 
  4.36     Sec. 7.  Minnesota Statutes 1998, section 295.52, 
  5.1   subdivision 1, is amended to read: 
  5.2      Subdivision 1.  [HOSPITAL TAX.] A tax is imposed on each 
  5.3   hospital equal to two 0.75 percent of its gross revenues. 
  5.4      Sec. 8.  Minnesota Statutes 1998, section 295.52, 
  5.5   subdivision 1a, is amended to read: 
  5.6      Subd. 1a.  [SURGICAL CENTER TAX.] A tax is imposed on each 
  5.7   surgical center equal to two 0.75 percent of its gross revenues. 
  5.8      Sec. 9.  Minnesota Statutes 1998, section 295.52, 
  5.9   subdivision 2, is amended to read: 
  5.10     Subd. 2.  [PROVIDER TAX.] A tax is imposed on each health 
  5.11  care provider equal to two 0.75 percent of its gross revenues. 
  5.12     Sec. 10.  Minnesota Statutes 1998, section 295.52, 
  5.13  subdivision 3, is amended to read: 
  5.14     Subd. 3.  [WHOLESALE DRUG DISTRIBUTOR TAX.] A tax is 
  5.15  imposed on each wholesale drug distributor equal to two 0.75 
  5.16  percent of its gross revenues.  
  5.17     Sec. 11.  [REPEALER.] 
  5.18     (a) Minnesota Statutes 1998, section 295.52, subdivision 7, 
  5.19  is repealed.  
  5.20     (b) Minnesota Statutes 1998, sections 13.99, subdivision 
  5.21  86b; 144.1484, subdivision 2; 295.50; 295.51; 295.52, 
  5.22  subdivisions 1 to 6; 295.53; 295.54; 295.55; 295.56; 295.57; 
  5.23  295.58; 295.582; and 295.59, are repealed. 
  5.24     Sec. 12.  [EFFECTIVE DATE.] 
  5.25     Sections 7 to 10 and 11, paragraph (a), are effective for 
  5.26  gross receipts received after June 30, 1999, and before July 1, 
  5.27  2000.  Sections 1 to 6 and 11, paragraph (b), are effective for 
  5.28  gross receipts received after June 30, 2000.