Minnesota SF4194: Gross receipts tax on hospitals and health care providers

What the bill says

A bill for an act relating to taxation; gross receipts tax on hospitals and health care providers; excluding licensed chiropractors from the providers subject to the tax; amending Minnesota Statutes 2024, section 295.50, subdivision 4.

From the introduced text, March 5, 2026:

A bill for an act relating to taxation; gross receipts tax on hospitals and health care providers; excluding licensed chiropractors from the providers subject to the tax; amending Minnesota Statutes 2024, section 295.50, subdivision 4. Section 1. Minnesota Statutes 2024, section 295.50, subdivision 4, is amended to read: Subd. 4. Health care provider. (a) "Health care provider" means: (1) a person whose health care occupation is regulated or required to be regulated by the state of Minnesota furnishing any or all of the following goods or services directly to a patient or consumer: medical, surgical, optical, visual, dental, hearing, nursing services, drugs, laboratory, diagnostic or therapeutic services; (2) a person who provides goods and services not listed in clause (1) that qualify for reimbursement under the medical assistance program provided under chapter 256B; (3) a staff model health plan company; (4) an ambulance service required to be licensed; (5) a person who sells or repairs hearing aids and related equipment or prescription eyewear; or (6) a person providing patient services, who does not otherwise meet the definition of health care provider and is not specifically excluded in deleted text begin clausedeleted text end new text begin [ADDED: paragraph] new text end (b), who employs or contracts with a health care provider as defined in clauses (1) to (5) to perform, …

Read the full official text

Sponsors

• Warren Limmer (R) · primary sponsor

Latest actions

1. March 23, 2026: Withdrawn and re-referred to Health and Human Services
2. March 9, 2026: Referred to Taxes
3. March 9, 2026: Introduction and first reading

Common questions

What is SF4194?

SF4194 is a bill in the Minnesota Legislature (94th Legislature 2025-2026): Gross receipts tax on hospitals and health care providers.

What does SF4194 do?

In its own words: A bill for an act relating to taxation; gross receipts tax on hospitals and health care providers; excluding licensed chiropractors from the providers subject to the tax; amending Minnesota Statutes 2024, section 295.50, subdivision 4.

What is the status of SF4194?

In committee as of March 23, 2026. Latest action: Withdrawn and re-referred to Health and Human Services (March 23, 2026).

Who sponsored SF4194?

Warren Limmer (R).

Where is the official record for SF4194?

On the Minnesota Legislature website: https://www.revisor.mn.gov/bills/bill.php?f=SF4194&y=2025&ssn=0&b=senate