Health care provider taxes; gross revenues required to be determined inclusive of rebates.

HF 3071 amends Minnesota's health care provider tax code to require that gross revenues include rebates received by providers. Specifically, it changes the definition of "gross revenues" for hospitals, surgical centers, and other health care providers to include any rebates from drug distributors, even if those rebates are part of a contractual agreement. This means providers will now calculate their taxable gross revenue using a higher figure that accounts for these rebates, rather than deducting them. The change applies to all relevant health care providers and takes effect for revenues received after June 30, 2025.