Minnesota premium security plan technical and date adjustments

This bill adjusts deadlines and procedures for Minnesota's premium security plan, which provides reinsurance to health insurance companies. It requires the association administering the plan to pay reinsurance for 2027 by September 30 (instead of June 30) and imposes a one-time assessment on group health insurance companies operating under the plan in 2027. Companies must pay this 2028 assessment by August 29, with possible deferrals if financially impaired. Companies that pay the assessment can claim a tax credit against their premiums tax starting in 2029. The changes directly affect Minnesota health insurers and the state's reinsurance program administration.