Insurance premium tax; tax on health insurers modified.

HF 2071 modifies Minnesota's insurance premium tax specifically for health insurers and health plan companies. It adds new definitions for "direct business" and "health plan company," clarifies that the tax rate applies to "one .... percent" of gross premiums (though the exact percentage is missing in the text), and adjusts how insurers can offset guaranty association assessments against their tax liability. The changes affect health maintenance organizations, nonprofit health service corporations, and community integrated service networks operating in Minnesota. The bill takes effect for premiums received after December 31, 2025.