MN SF2512

Exempts payments received for inpatient or outpatient treatment of eating disorders in nonhospital-based settings from gross revenues taxes on hospitals, surgical centers, and health care providers.

Allows hospitals and health care providers to claim a research credit for expenditures funding qualifying research conducted in coordination with public or private higher education institutions for the purpose of treating eating disorders.

Maintains existing exemptions and credits under Minnesota's gross revenues tax provisions while expanding the definition of allowable research programs to include eating disorder treatment research conducted with higher education institutions.