Hospitals and health care providers gross tax revenue repeal and technical changes made

SF 102 repeals a gross revenue tax on hospitals and healthcare providers in Minnesota, specifically eliminating sections 295.50 through 295.58 of the tax code. This directly affects hospitals, surgical centers, and healthcare providers who previously paid this tax on their gross revenue. The bill also makes technical adjustments to related statutes, including sections modifying medical assistance payment calculations (256B.04, 256B.0625) to reflect the tax repeal. The changes take effect for gross revenues received after December 31, 2025.