Minnesota 2025-2026 Regular Session

Minnesota Senate Bill SF4194

Introduced
3/9/26  
Refer
3/9/26  

Caption

Gross receipts tax on hospitals and health care providers

Impact

The introduction of SF4194 is expected to significantly influence state laws surrounding healthcare financing and taxation. It aims to diversify the state’s revenue sources by placing financial responsibilities on healthcare providers. While advocates believe this can ultimately enhance service provision and access, there are concerns about the bill increasing operational costs for healthcare facilities, which may affect service delivery and pricing for patients.

Summary

SF4194 proposes the implementation of a gross receipts tax specifically targeting hospitals and healthcare providers. The primary objective of this bill is to establish a new revenue stream for the state, which proponents argue is essential for improving and sustaining healthcare services amid growing demands. As healthcare costs continue to escalate, the bill's supporters contend that a dedicated tax on healthcare entities will help alleviate budgetary pressures on state-funded healthcare programs.

Contention

Opponents of SF4194 have voiced strong concerns regarding the potential implications of imposing a gross receipts tax on hospitals and healthcare providers. They argue that this measure could lead to increased healthcare costs for consumers, as providers might pass down the newly imposed tax costs to patients through elevated service fees. Additionally, there is apprehension about the financial impact on smaller healthcare facilities, which may struggle to absorb the costs associated with the tax, potentially jeopardizing their sustainability and accessibility.

Companion Bills

MN HF4048

Similar To Gross receipts tax on hospitals and health care providers; licensed chiropractors excluded from the providers subject to the tax.

Previously Filed As

MN HF4048

Gross receipts tax on hospitals and health care providers; licensed chiropractors excluded from the providers subject to the tax.

MN SF102

Hospitals and health care providers gross tax revenue repeal and technical changes made

MN SB249

Health Care Provider Gross Receipts

MN HB344

Healthcare Equipment Gross Receipts

MN SB13

Health Care Gross Receipts Deduction

MN HF2679

Small rural ambulance services exempted from health care gross receipts taxes.

MN HF3332

Health care services removed from definition of providers subject to the health care provider tax.

MN HF3071

Health care provider taxes; gross revenues required to be determined inclusive of rebates.

MN SF3526

Health care services removal from the definition of providers subject to the health care provider tax

MN SF2765

Small rural ambulance services health care gross receipts taxes exemption provision

Similar Bills

MN SF931

Minnesota Health Plan establishment

MN SF930

Minnesota Health Plan establishment

MN SF929

Minnesota Health Plan establishment

MN HF1812

Health care guaranteed to be available and affordable for every Minnesotan; Minnesota Health Plan, Minnesota Health Board, Minnesota Health Fund, Office of Health Quality and Planning, ombudsman for patient advocacy, and auditor general for the Minnesota Health Plan established; Affordable Care Act 1332 waiver requested; and money appropriated.

MN SF933

Minnesota Health Plan establishment

MN SF932

Minnesota Health Plan establishment

MN SF3257

Training clarification on the unique relationship between the state of Minnesota and Minnesota Tribal governments

MN HR4

A House resolution expressing the sense of the Minnesota House of Representatives reaffirming its commitment to the strengthening and deepening of the sister ties between the state of Minnesota and Taiwan.