Bill Text: MN SF949 | 2011-2012 | 87th Legislature | Introduced
Bill Title: MinnesotaCare provider taxes repeal
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2011-03-23 - Author added Nelson [SF949 Detail]
Download: Minnesota-2011-SF949-Introduced.html
1.2relating to taxation; repealing the MinnesotaCare provider taxes; amending
1.3Minnesota Statutes 2010, sections 16A.724, subdivision 2; 62J.041, subdivision
1.41; 214.16, subdivisions 2, 3; 256.01, subdivision 23a; 270B.14, subdivision 1;
1.5repealing Minnesota Statutes 2010, sections 13.4967, subdivision 3; 295.50,
1.6subdivisions 1, 1a, 2, 2a, 3, 4, 6, 6a, 7, 9b, 9c, 10a, 10b, 12b, 13, 14, 15; 295.51,
1.7subdivisions 1, 1a; 295.52, subdivisions 1, 1a, 2, 3, 4, 4a, 5, 6, 7; 295.53,
1.8subdivisions 1, 2, 3, 4a; 295.54; 295.55; 295.56; 295.57; 295.58; 295.581;
1.9295.582; 295.59.
1.10BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.11 Section 1. Minnesota Statutes 2010, section 16A.724, subdivision 2, is amended to
1.12read:
1.13 Subd. 2. Transfers. (a)Notwithstanding section
295.581, To the extent available
1.14resources in the health care access fund exceed expenditures in that fund, effective for
1.15the biennium beginning July 1, 2007, the commissioner of management and budget shall
1.16transfer the excess funds from the health care access fund to the general fund on June 30
1.17of each year, provided that the amount transferred in any fiscal biennium shall not exceed
1.18$96,000,000. The purpose of this transfer is to meet the rate increase required under Laws
1.192003, First Special Session chapter 14, article 13C, section 2, subdivision 6.
1.20 (b) For fiscal years 2006 to 2011, MinnesotaCare shall be a forecasted program, and,
1.21if necessary, the commissioner shall reduce these transfers from the health care access
1.22fund to the general fund to meet annual MinnesotaCare expenditures or, if necessary,
1.23transfer sufficient funds from the general fund to the health care access fund to meet
1.24annual MinnesotaCare expenditures.
1.25EFFECTIVE DATE.This section is effective for gross revenues received after
1.26June 30, 2011.
2.1 Sec. 2. Minnesota Statutes 2010, section 62J.041, subdivision 1, is amended to read:
2.2 Subdivision 1. Definitions. (a) For purposes of this section, the following definitions
2.3apply.
2.4(b) "Health plan company" has the definition provided in section62Q.01 .
2.5(c) "Total expenditures" means incurred claims or expenditures on health care
2.6services, administrative expenses, charitable contributions, and all other payments made
2.7by health plan companies out of premium revenues.
2.8(d) "Net expenditures" means total expenditures minus exempted taxes and
2.9assessments and payments or allocations made to establish or maintain reserves.
2.10(e) "Exempted taxes and assessments" means direct payments for taxes to
2.11government agencies, contributions to the Minnesota Comprehensive Health Association,
2.12the medical assistance provider's surcharge under section256.9657 , the MinnesotaCare
2.13provider tax under Minnesota Statutes 2010, section295.52 , assessments by the Health
2.14Coverage Reinsurance Association, assessments by the Minnesota Life and Health
2.15Insurance Guaranty Association, assessments by the Minnesota Risk Adjustment
2.16Association, and any new assessments imposed by federal or state law.
2.17(f) "Consumer cost-sharing or subscriber liability" means enrollee coinsurance,
2.18co-payment, deductible payments, and amounts in excess of benefit plan maximums.
2.19EFFECTIVE DATE.This section is effective for gross revenues received after
2.20June 30, 2011.
2.21 Sec. 3. Minnesota Statutes 2010, section 214.16, subdivision 2, is amended to read:
2.22 Subd. 2. Board cooperation required. The board shall assist the commissioner of
2.23health in data collection activities required under Laws 1992, chapter 549, article 7, and
2.24shall assist the commissioner of revenue in activities related to collection of the health
2.25care provider tax required under Laws 1992, chapter 549, article 9. Upon the request of
2.26the commissioneror the commissioner of revenue, the board shall make available names
2.27and addresses of current licensees and provide other information or assistance as needed.
2.28EFFECTIVE DATE.This section is effective for gross revenues received after
2.29June 30, 2011.
2.30 Sec. 4. Minnesota Statutes 2010, section 214.16, subdivision 3, is amended to read:
2.31 Subd. 3. Grounds for disciplinary action. The board shall take disciplinary action,
2.32which may include license revocation, against a regulated person for:
3.1(1) intentional failure to provide the commissioner of health with the data required
3.2under chapter 62J; and
3.3(2)intentional failure to provide the commissioner of revenue with data on gross
3.4revenue and other information required for the commissioner to implement sections
3.5295.50 to
295.58;
3.6(3) intentional failure to pay the health care provider tax required under section
3.7295.52; and
3.8(4) entering into a contract or arrangement that is prohibited under sections
62J.70
3.9to62J.73 .
3.10EFFECTIVE DATE.This section is effective for gross revenues received after
3.11June 30, 2011.
3.12 Sec. 5. Minnesota Statutes 2010, section 256.01, subdivision 23a, is amended to read:
3.13 Subd. 23a. Administration of publicly funded health care programs. (a) The
3.14commissioner of human services, in cooperation with the representatives of county
3.15human services agencies and with input from organizations that advocate on behalf of
3.16families and children, shall develop a plan that, to the extent feasible, seeks to align
3.17standards, income and asset methodologies, and procedures for families and children
3.18under medical assistance and MinnesotaCare. The commissioner shall evaluate the impact
3.19of different approaches toward alignment on the number of potential medical assistance
3.20and MinnesotaCare enrollees who are families and children, and on administrative, health
3.21care, and other costs to the state. The commissioner shall present recommendations to the
3.22legislative committees with jurisdiction over health care by September 15, 2010.
3.23(b) The commissioner shall report in detail to the chair of the Health Care and
3.24Human Services Finance Committee of the house of representatives and to the chair of
3.25the Health and Human Services Division of the Finance Committee of the senate, prior
3.26to entering into any contracts involving counties for streamlined electronic enrollment
3.27and eligibility determinations for publicly funded health care programs, if such contracts
3.28would require payment from either the general fund, or the health care access fund, as
3.29described insections 295.58 and section 297I.05.
3.30EFFECTIVE DATE.This section is effective for gross revenues received after
3.31June 30, 2011.
3.32 Sec. 6. Minnesota Statutes 2010, section 270B.14, subdivision 1, is amended to read:
4.1 Subdivision 1. Disclosure to commissioner of human services. (a) On the request
4.2of the commissioner of human services, the commissioner shall disclose return information
4.3regarding taxes imposed by chapter 290, and claims for refunds under chapter 290A, to
4.4the extent provided in paragraph (b) and for the purposes set forth in paragraph (c).
4.5 (b) Data that may be disclosed are limited to data relating to the identity,
4.6whereabouts, employment, income, and property of a person owing or alleged to be owing
4.7an obligation of child support.
4.8 (c) The commissioner of human services may request data only for the purposes of
4.9carrying out the child support enforcement program and to assist in the location of parents
4.10who have, or appear to have, deserted their children. Data received may be used only
4.11as set forth in section256.978 .
4.12 (d) The commissioner shall provide the records and information necessary to
4.13administer the supplemental housing allowance to the commissioner of human services.
4.14 (e) At the request of the commissioner of human services, the commissioner of
4.15revenue shall electronically match the Social Security numbers and names of participants
4.16in the telephone assistance plan operated under sections237.69 to
237.711 , with those of
4.17property tax refund filers, and determine whether each participant's household income is
4.18within the eligibility standards for the telephone assistance plan.
4.19 (f) The commissioner may provide records and information collected under
4.20Minnesota Statutes 2010, sections295.50 to
295.59 to the commissioner of human
4.21services for purposes of the Medicaid Voluntary Contribution and Provider-Specific Tax
4.22Amendments of 1991, Public Law 102-234. Upon the written agreement by the United
4.23States Department of Health and Human Services to maintain the confidentiality of the
4.24data, the commissioner may provide records and information collected under Minnesota
4.25Statutes 2010, sections295.50 to
295.59 to the Centers for Medicare and Medicaid
4.26Services section of the United States Department of Health and Human Services for
4.27purposes of meeting federal reporting requirements.
4.28 (g) The commissioner may provide records and information to the commissioner of
4.29human services as necessary to administer the early refund of refundable tax credits.
4.30 (h) The commissioner may disclose information to the commissioner of human
4.31services necessary to verify income for eligibility and premium payment under the
4.32MinnesotaCare program, under section256L.05, subdivision 2 .
4.33 (i) The commissioner may disclose information to the commissioner of human
4.34services necessary to verify whether applicants or recipients for the Minnesota family
4.35investment program, general assistance, food support, Minnesota supplemental aid
5.1program, and child care assistance have claimed refundable tax credits under chapter 290
5.2and the property tax refund under chapter 290A, and the amounts of the credits.
5.3 (j) The commissioner may disclose information to the commissioner of human
5.4services necessary to verify income for purposes of calculating parental contribution
5.5amounts under section252.27, subdivision 2a .
5.6EFFECTIVE DATE.This section is effective for gross revenues received after
5.7June 30, 2011.
5.8 Sec. 7. REPEALER.
5.9Minnesota Statutes 2010, sections 13.4967, subdivision 3; 295.50, subdivisions 1,
5.101a, 2, 2a, 3, 4, 6, 6a, 7, 9b, 9c, 10a, 10b, 12b, 13, 14, and 15; 295.51, subdivisions 1 and
5.111a; 295.52, subdivisions 1, 1a, 2, 3, 4, 4a, 5, 6, and 7; 295.53, subdivisions 1, 2, 3, and 4a;
5.12295.54; 295.55; 295.56; 295.57; 295.58; 295.581; 295.582; and 295.59, are repealed.
5.13EFFECTIVE DATE.This section is effective for gross revenues received after
5.14June 30, 2011.
1.3Minnesota Statutes 2010, sections 16A.724, subdivision 2; 62J.041, subdivision
1.41; 214.16, subdivisions 2, 3; 256.01, subdivision 23a; 270B.14, subdivision 1;
1.5repealing Minnesota Statutes 2010, sections 13.4967, subdivision 3; 295.50,
1.6subdivisions 1, 1a, 2, 2a, 3, 4, 6, 6a, 7, 9b, 9c, 10a, 10b, 12b, 13, 14, 15; 295.51,
1.7subdivisions 1, 1a; 295.52, subdivisions 1, 1a, 2, 3, 4, 4a, 5, 6, 7; 295.53,
1.8subdivisions 1, 2, 3, 4a; 295.54; 295.55; 295.56; 295.57; 295.58; 295.581;
1.9295.582; 295.59.
1.10BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.11 Section 1. Minnesota Statutes 2010, section 16A.724, subdivision 2, is amended to
1.12read:
1.13 Subd. 2. Transfers. (a)
1.14resources in the health care access fund exceed expenditures in that fund, effective for
1.15the biennium beginning July 1, 2007, the commissioner of management and budget shall
1.16transfer the excess funds from the health care access fund to the general fund on June 30
1.17of each year, provided that the amount transferred in any fiscal biennium shall not exceed
1.18$96,000,000. The purpose of this transfer is to meet the rate increase required under Laws
1.192003, First Special Session chapter 14, article 13C, section 2, subdivision 6.
1.20 (b) For fiscal years 2006 to 2011, MinnesotaCare shall be a forecasted program, and,
1.21if necessary, the commissioner shall reduce these transfers from the health care access
1.22fund to the general fund to meet annual MinnesotaCare expenditures or, if necessary,
1.23transfer sufficient funds from the general fund to the health care access fund to meet
1.24annual MinnesotaCare expenditures.
1.25EFFECTIVE DATE.This section is effective for gross revenues received after
1.26June 30, 2011.
2.1 Sec. 2. Minnesota Statutes 2010, section 62J.041, subdivision 1, is amended to read:
2.2 Subdivision 1. Definitions. (a) For purposes of this section, the following definitions
2.3apply.
2.4(b) "Health plan company" has the definition provided in section
2.5(c) "Total expenditures" means incurred claims or expenditures on health care
2.6services, administrative expenses, charitable contributions, and all other payments made
2.7by health plan companies out of premium revenues.
2.8(d) "Net expenditures" means total expenditures minus exempted taxes and
2.9assessments and payments or allocations made to establish or maintain reserves.
2.10(e) "Exempted taxes and assessments" means direct payments for taxes to
2.11government agencies, contributions to the Minnesota Comprehensive Health Association,
2.12the medical assistance provider's surcharge under section
2.13provider tax under Minnesota Statutes 2010, section
2.14Coverage Reinsurance Association, assessments by the Minnesota Life and Health
2.15Insurance Guaranty Association, assessments by the Minnesota Risk Adjustment
2.16Association, and any new assessments imposed by federal or state law.
2.17(f) "Consumer cost-sharing or subscriber liability" means enrollee coinsurance,
2.18co-payment, deductible payments, and amounts in excess of benefit plan maximums.
2.19EFFECTIVE DATE.This section is effective for gross revenues received after
2.20June 30, 2011.
2.21 Sec. 3. Minnesota Statutes 2010, section 214.16, subdivision 2, is amended to read:
2.22 Subd. 2. Board cooperation required. The board shall assist the commissioner of
2.23health in data collection activities required under Laws 1992, chapter 549, article 7
2.24
2.25
2.26the commissioner
2.27and addresses of current licensees and provide other information or assistance as needed.
2.28EFFECTIVE DATE.This section is effective for gross revenues received after
2.29June 30, 2011.
2.30 Sec. 4. Minnesota Statutes 2010, section 214.16, subdivision 3, is amended to read:
2.31 Subd. 3. Grounds for disciplinary action. The board shall take disciplinary action,
2.32which may include license revocation, against a regulated person for:
3.1(1) intentional failure to provide the commissioner of health with the data required
3.2under chapter 62J; and
3.3(2)
3.4
3.5
3.6
3.7
3.8
3.9to
3.10EFFECTIVE DATE.This section is effective for gross revenues received after
3.11June 30, 2011.
3.12 Sec. 5. Minnesota Statutes 2010, section 256.01, subdivision 23a, is amended to read:
3.13 Subd. 23a. Administration of publicly funded health care programs. (a) The
3.14commissioner of human services, in cooperation with the representatives of county
3.15human services agencies and with input from organizations that advocate on behalf of
3.16families and children, shall develop a plan that, to the extent feasible, seeks to align
3.17standards, income and asset methodologies, and procedures for families and children
3.18under medical assistance and MinnesotaCare. The commissioner shall evaluate the impact
3.19of different approaches toward alignment on the number of potential medical assistance
3.20and MinnesotaCare enrollees who are families and children, and on administrative, health
3.21care, and other costs to the state. The commissioner shall present recommendations to the
3.22legislative committees with jurisdiction over health care by September 15, 2010.
3.23(b) The commissioner shall report in detail to the chair of the Health Care and
3.24Human Services Finance Committee of the house of representatives and to the chair of
3.25the Health and Human Services Division of the Finance Committee of the senate, prior
3.26to entering into any contracts involving counties for streamlined electronic enrollment
3.27and eligibility determinations for publicly funded health care programs, if such contracts
3.28would require payment from either the general fund, or the health care access fund, as
3.29described in
3.30EFFECTIVE DATE.This section is effective for gross revenues received after
3.31June 30, 2011.
3.32 Sec. 6. Minnesota Statutes 2010, section 270B.14, subdivision 1, is amended to read:
4.1 Subdivision 1. Disclosure to commissioner of human services. (a) On the request
4.2of the commissioner of human services, the commissioner shall disclose return information
4.3regarding taxes imposed by chapter 290, and claims for refunds under chapter 290A, to
4.4the extent provided in paragraph (b) and for the purposes set forth in paragraph (c).
4.5 (b) Data that may be disclosed are limited to data relating to the identity,
4.6whereabouts, employment, income, and property of a person owing or alleged to be owing
4.7an obligation of child support.
4.8 (c) The commissioner of human services may request data only for the purposes of
4.9carrying out the child support enforcement program and to assist in the location of parents
4.10who have, or appear to have, deserted their children. Data received may be used only
4.11as set forth in section
4.12 (d) The commissioner shall provide the records and information necessary to
4.13administer the supplemental housing allowance to the commissioner of human services.
4.14 (e) At the request of the commissioner of human services, the commissioner of
4.15revenue shall electronically match the Social Security numbers and names of participants
4.16in the telephone assistance plan operated under sections
4.17property tax refund filers, and determine whether each participant's household income is
4.18within the eligibility standards for the telephone assistance plan.
4.19 (f) The commissioner may provide records and information collected under
4.20Minnesota Statutes 2010, sections
4.21services for purposes of the Medicaid Voluntary Contribution and Provider-Specific Tax
4.22Amendments of 1991, Public Law 102-234. Upon the written agreement by the United
4.23States Department of Health and Human Services to maintain the confidentiality of the
4.24data, the commissioner may provide records and information collected under Minnesota
4.25Statutes 2010, sections
4.26Services section of the United States Department of Health and Human Services for
4.27purposes of meeting federal reporting requirements.
4.28 (g) The commissioner may provide records and information to the commissioner of
4.29human services as necessary to administer the early refund of refundable tax credits.
4.30 (h) The commissioner may disclose information to the commissioner of human
4.31services necessary to verify income for eligibility and premium payment under the
4.32MinnesotaCare program, under section
4.33 (i) The commissioner may disclose information to the commissioner of human
4.34services necessary to verify whether applicants or recipients for the Minnesota family
4.35investment program, general assistance, food support, Minnesota supplemental aid
5.1program, and child care assistance have claimed refundable tax credits under chapter 290
5.2and the property tax refund under chapter 290A, and the amounts of the credits.
5.3 (j) The commissioner may disclose information to the commissioner of human
5.4services necessary to verify income for purposes of calculating parental contribution
5.5amounts under section
5.6EFFECTIVE DATE.This section is effective for gross revenues received after
5.7June 30, 2011.
5.8 Sec. 7. REPEALER.
5.9Minnesota Statutes 2010, sections 13.4967, subdivision 3; 295.50, subdivisions 1,
5.101a, 2, 2a, 3, 4, 6, 6a, 7, 9b, 9c, 10a, 10b, 12b, 13, 14, and 15; 295.51, subdivisions 1 and
5.111a; 295.52, subdivisions 1, 1a, 2, 3, 4, 4a, 5, 6, and 7; 295.53, subdivisions 1, 2, 3, and 4a;
5.12295.54; 295.55; 295.56; 295.57; 295.58; 295.581; 295.582; and 295.59, are repealed.
5.13EFFECTIVE DATE.This section is effective for gross revenues received after
5.14June 30, 2011.
