MN SF102

Repeals Minnesota's 1.8% gross revenues tax on hospitals, surgical centers, health care providers, and wholesale drug distributors (MinnesotaCare provider tax under sections 295.50-295.59)

Removes the requirement for Medical Assistance and MinnesotaCare fee-for-service payments to be increased by an amount equal to the provider tax rate

Eliminates the 1.8% ingredient cost reimbursement increase for prescription and nonprescription drugs subject to the wholesale drug distributor tax

Removes disciplinary grounds against licensed health care providers for failure to provide gross revenue data or pay the health care provider tax to the Department of Revenue

Effective date applies to gross revenues received after December 31, 2025