Increasing and maintaining the bracketed tax rates on the privilege of establishing or operating a health maintenance organization

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Tax rates for health maintenance organizations were increased for specific periods, with new rates set for the 2025-2026 tax year and updated formulas for future adjustments.

The effective dates for tax rate changes were adjusted, with new provisions specifying when rates apply and how they will be certified to the tax commissioner.

New definitions were added to clarify terms such as 'managed care organization,' 'taxable health plan,' and 'tax year' to ensure consistent application of the tax.

The process for calculating and certifying tax rates was modified to ensure compliance with federal regulations, including specific requirements for how rate changes are determined and published.

New provisions were added to ensure that the tax remains valid only if it continues to meet federal requirements for permissible healthcare-related taxes.