MN SF1423

Prohibits the Department of Revenue from recapturing taxpayer refunds to satisfy medical debt obligations if the debtor's income at the time medical care was rendered did not exceed specified thresholds based on household size and dependent status.

Establishes income limits for exemption from medical debt collection ranging from $13,280 for unmarried individuals to $25,100 for those with five or more dependents, to be adjusted annually.

Removes hospital and ambulance service claims from the priority payment list when multiple debts exceed the available refund, eliminating their preferential status in the setoff process.

Repeals the requirement that private nonprofit hospitals leasing buildings from counties or cities must annually provide lease agreements to the commissioner.

Makes all changes effective the day following final enactment.