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Minnesota Legislature

Office of the Revisor of Statutes

SF 891

as introduced - 91st Legislature (2019 - 2020) Posted on 02/11/2019 02:35pm

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

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A bill for an act
relating to taxation; individual income; allowing a deduction for the value of charity
health care services; providing for informational reports; amending Minnesota
Statutes 2018, sections 289A.12, by adding a subdivision; 290.0132, by adding a
subdivision.

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

Section 1.

Minnesota Statutes 2018, section 289A.12, is amended by adding a subdivision
to read:


new text begin Subd. 19. new text end

new text begin Charity health care services. new text end

new text begin (a) A medical professional, dentist, or
chiropractor claiming the subtraction under section 290.0132, subdivision 27, must file an
informational report with the commissioner documenting the value of charity health care
services that the individual provided during the taxable year. A business that employs a
medical professional, dentist, or chiropractor may also file an informational report with the
commissioner documenting the value of charity health care services its employees provided
during the taxable year. The charity health care services reported to the commissioner must
be limited to those services covered under medical assistance and for which a federal
Medicaid match is available and must be calculated at the reimbursement rates provided in
section 256B.76.
new text end

new text begin (b) For purposes of this subdivision, the following terms have the meanings given:
new text end

new text begin (1) "chiropractor" means an individual licensed under chapter 148;
new text end

new text begin (2) "dentist" means an individual licensed under chapter 150A; and
new text end

new text begin (3) "medical professional" means an individual licensed under chapter 147, an individual
licensed under chapter 147B, and a mental health professional as defined under section
245.462, subdivision 18, or 245.4871, subdivision 27.
new text end

new text begin (c) The commissioner shall define charity health care services for purposes of this
subdivision. In developing this definition, the commissioner shall consider the criteria
specified in Minnesota Rules, part 4650.0115, subpart 2.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after December
31, 2018.
new text end

Sec. 2.

Minnesota Statutes 2018, section 290.0132, is amended by adding a subdivision
to read:


new text begin Subd. 27. new text end

new text begin Charity health care services. new text end

new text begin (a) The value of charity health care services
provided by a medical professional as defined under section 289A.12, subdivision 19,
paragraph (b), clause (3), a dentist licensed under chapter 150A, or a chiropractor licensed
under chapter 148, and acting within the scope of the individual's license, is a subtraction.
new text end

new text begin (b) For the purposes of this subdivision, the value of charity health care services must
be calculated at the applicable reimbursement rate provided under section 256B.76 for the
medical professional, dentist, or chiropractor for services for which a federal Medicaid
match is available.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after December
31, 2018.
new text end