Exempts small rural ambulance services from health care gross receipts taxes.

This bill amends Minnesota Statutes to exempt small rural ambulance services from health care gross receipts taxes. A small rural ambulance service is defined as one with annual gross revenues of $10,000,000 or less and a base of operations outside certain metropolitan counties and cities. The exemption is contingent on federal approval, which the commissioner of human services must request. The bill is effective January 1, 2026, or upon federal approval, whichever is later.

Exempts small rural ambulance services from health care gross receipts taxes.

This bill amends Minnesota Statutes to exempt small rural ambulance services from health care gross receipts taxes. A small rural ambulance service is defined as one with annual gross revenues of $10,000,000 or less and a base of operations outside certain metropolitan counties and cities. The exemption is contingent on federal approval, which the commissioner of human services must request. The bill is effective January 1, 2026, or upon federal approval, whichever is later.