Health care services removed from definition of providers subject to the health care provider tax.

HF 3332 removes dental, podiatric, chiropractic, optometric/optician, and psychological services from the definition of "health care provider" for tax purposes under Minnesota's health care provider tax. This means providers offering these specific services (like dentists, chiropractors, and optometrists) will no longer be subject to the tax that previously applied to certain health care providers. The bill amends Minnesota Statutes section 295.50, specifically adding these services to the list of excluded providers under subsection 2(b)(6). This change directly affects practitioners in these fields by eliminating a tax burden on their services.