Minnesota HF2679 exempts small rural ambulance services from health care gross receipts taxes.

Minnesota HF2679 amends the state's tax laws to exempt small rural ambulance services from health care gross receipts taxes. A small rural ambulance service is defined as one with a base of operations outside certain metropolitan counties and cities, and with annual gross revenues of $10 million or less. The exemption takes effect on January 1, 2026, or upon federal approval, whichever is later. The commissioner of human services must request federal approval and may apply for necessary waivers to ensure no loss of federal financial participation eligibility.

Minnesota HF2679 exempts small rural ambulance services from health care gross receipts taxes.

Minnesota HF2679 amends the state's tax laws to exempt small rural ambulance services from health care gross receipts taxes. A small rural ambulance service is defined as one with a base of operations outside certain metropolitan counties and cities, and with annual gross revenues of $10 million or less. The exemption takes effect on January 1, 2026, or upon federal approval, whichever is later. The commissioner of human services must request federal approval and may apply for necessary waivers to ensure no loss of federal financial participation eligibility.