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HF 2564

1st Engrossment - 89th Legislature (2015 - 2016) Posted on 03/22/2016 08:04am

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

Bill Text Versions

Introduction Posted on 01/29/2016
1st Engrossment Posted on 03/21/2016

Current Version - 1st Engrossment

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A bill for an act
relating to taxation; health care provider taxes; modifying the exemption for
ambulance and emergency services; amending Minnesota Statutes 2014, section
295.52, subdivision 5.


Section 1.

Minnesota Statutes 2014, section 295.52, subdivision 5, is amended to read:

Subd. 5.

deleted text begin Volunteer ambulancedeleted text end new text begin Emergency responsenew text end services.

deleted text begin Volunteer
deleted text end new text begin The following gross revenues received for providing emergency response
new text end services are not subject to the tax under this sectiondeleted text begin . For purposes of this requirement,
"volunteer ambulance service" means an ambulance service in which all of the individuals
whose primary responsibility is direct patient care meet the definition of volunteer under
section 144E.001, subdivision 15. The ambulance service may employ administrative and
support staff, and remain eligible for this exemption, if the primary responsibility of these
staff is not direct patient care.
deleted text end new text begin :
new text end

new text begin (1) amounts received during the calendar year by an ambulance service, licensed
under sections 144E.10 to 144E.266; and
new text end

new text begin (2) any amounts received by a medical response unit registered with the Emergency
Medical Services Board under section 144E.275.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for gross revenues received after
June 30, 2016.
new text end