MN HF2071

Consolidates the definition of taxable health entities from separate categories (health maintenance organizations, nonprofit health service plan corporations, community integrated service networks) into a single term "health plan company," which includes county-based purchasing plans, integrated health partnerships, and group health plan sponsors

Exempts nonprofit corporations, nonprofit limited liability companies, and foreign nonprofit entities from the "health plan company" definition and associated premium taxes

Changes the premium tax rate on health plan companies from a fixed 1% to an unspecified rate (shown as ".... percent" in the bill text) applied to gross premiums less return premiums on direct business in Minnesota

Directs all revenues collected from health plan companies under this tax to the health care access fund, with refunds paid from the same fund

Effective for premiums received after December 31, 2025, and repeals existing statutory definitions for community integrated service networks, health maintenance organizations, and nonprofit health service plan corporations