1.1 	A bill for an act
1.2 	relating to taxes; establishing a state tax credit for MNsure premium 
1.3 	payments; repealing the MinnesotaCare program; advancing the repeal date for 
1.4 	MinnesotaCare provider taxes;amending Minnesota Statutes 2014, sections 
1.5 	62V.05, subdivision 5; 256.98, subdivision 1; 256B.021, subdivision 4; 270A.03, 
1.6 	subdivision 5; 270B.14, subdivision 1; Laws 2011, First Special Session chapter 
1.7 	9, article 6, section 97, subdivision 6; proposing coding for new law in Minnesota 
1.8 	Statutes, chapter 290; repealing Minnesota Statutes 2014, sections 13.461, 
1.9 	subdivision 26; 16A.724, subdivision 3; 62A.046, subdivision 5; 256L.01, 
1.10 	subdivisions 1, 1a, 1b, 2, 3, 3a, 5, 6, 7; 256L.02, subdivisions 1, 2, 3, 5, 6; 
1.11 	256L.03, subdivisions 1, 1a, 1b, 2, 3, 3a, 3b, 4, 4a, 5, 6; 256L.04, subdivisions 
1.12 	1, 1a, 1c, 2, 2a, 7, 7a, 7b, 8, 10, 12, 13, 14; 256L.05, subdivisions 1, 1a, 1b, 
1.13 	1c, 2, 3, 3a, 3c, 4, 5, 6; 256L.06, subdivision 3; 256L.07, subdivisions 1, 2, 3, 
1.14 	4; 256L.09, subdivisions 1, 2, 4, 5, 6, 7; 256L.10; 256L.11, subdivisions 1, 2, 
1.15 	2a, 3, 4, 7; 256L.12; 256L.121; 256L.15, subdivisions 1, 1a, 1b, 2; 256L.18; 
1.16 	256L.22; 256L.24; 256L.26; 256L.28.
1.17 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.18 	ARTICLE 1
1.19 	STATE TAX CREDIT

1.20 	Section 1. Minnesota Statutes 2014, section 62V.05, subdivision 5, is amended to read:
1.21 		Subd. 5.Health carrier and health plan requirements; participation. (a) 
1.22 	Beginning January 1, 2015, the board may establish certification requirements for health 
1.23 	carriers and health plans to be offered through MNsure that satisfy federal requirements 
1.24 	under section 1311(c)(1) of the Affordable Care Act, Public Law 111-148.
1.25 	(b) Paragraph (a) does not apply if by June 1, 2013, the legislature enacts regulatory 
1.26 	requirements that:
1.27 	(1) apply uniformly to all health carriers and health plans in the individual market;
2.1 	(2) apply uniformly to all health carriers and health plans in the small group market; 
2.2 	and
2.3 	(3) satisfy minimum federal certification requirements under section 1311(c)(1) of 
2.4 	the Affordable Care Act, Public Law 111-148.
2.5 	(c) In accordance with section 1311(e) of the Affordable Care Act, Public Law 
2.6 	111-148, the board shall establish policies and procedures for certification and selection 
2.7 	of health plans to be offered as qualified health plans through MNsure. The board shall 
2.8 	certify and select a health plan as a qualified health plan to be offered through MNsure, if:
2.9 	(1) the health plan meets the minimum certification requirements established in 
2.10 	paragraph (a) or the market regulatory requirements in paragraph (b);
2.11 	(2) the board determines that making the health plan available through MNsure is in 
2.12 	the interest of qualified individuals and qualified employers;
2.13 	(3) the health carrier applying to offer the health plan through MNsure also applies 
2.14 	to offer health plans at each actuarial value level and service area that the health carrier 
2.15 	currently offers in the individual and small group markets; and
2.16 	(4) the health carrier does not apply to offer health plans in the individual and 
2.17 	small group markets through MNsure under a separate license of a parent organization 
2.18 	or holding company under section 60D.15, that is different from what the health carrier 
2.19 	offers in the individual and small group markets outside MNsure.
2.20 	(d) In determining the interests of qualified individuals and employers under 
2.21 	paragraph (c), clause (2), the board may not exclude a health plan for any reason specified 
2.22 	under section 1311(e)(1)(B) of the Affordable Care Act, Public Law 111-148. The board 
2.23 	may consider:
2.24 	(1) affordability;
2.25 	(2) quality and value of health plans;
2.26 	(3) promotion of prevention and wellness;
2.27 	(4) promotion of initiatives to reduce health disparities;
2.28 	(5) market stability and adverse selection;
2.29 	(6) meaningful choices and access;
2.30 	(7) alignment and coordination with state agency and private sector purchasing 
2.31 	strategies and payment reform efforts; and
2.32 	(8) other criteria that the board determines appropriate.
2.33 	(e) For qualified health plans offered through MNsure on or after January 1, 2015, 
2.34 	the board shall establish policies and procedures under paragraphs (c) and (d) for selection 
2.35 	of health plans to be offered as qualified health plans through MNsure by February 1 
2.36 	of each year, beginning February 1, 2014. The board shall consistently and uniformly 
3.1 	apply all policies and procedures and any requirements, standards, or criteria to all health 
3.2 	carriers and health plans. For any policies, procedures, requirements, standards, or criteria 
3.3 	that are defined as rules under section 14.02, subdivision 4, the board may use the process 
3.4 	described in subdivision 9.
3.5 	(f) For 2014, the board shall not have the power to select health carriers and health 
3.6 	plans for participation in MNsure. The board shall permit all health plans that meet the 
3.7 	certification requirements under section 1311(c)(1) of the Affordable Care Act, Public 
3.8 	Law 111-148, to be offered through MNsure.
3.9 	(g) Under this subdivision, the board shall have the power to verify that health 
3.10 	carriers and health plans are properly certified to be eligible for participation in MNsure.
3.11 	(h) The board has the authority to decertify health carriers and health plans that 
3.12 	fail to maintain compliance with section 1311(c)(1) of the Affordable Care Act, Public 
3.13 	Law 111-148.
3.14 	(i) For qualified health plans offered through MNsure beginning January 1, 2015, 
3.15 	health carriers must use the most current addendum for Indian health care providers 
3.16 	approved by the Centers for Medicare and Medicaid Services and the tribes as part of their 
3.17 	contracts with Indian health care providers. MNsure shall comply with all future changes 
3.18 	in federal law with regard to health coverage for the tribes.
3.19 	(j) Health carriers offering coverage through MNsure shall provide a premium 
3.20 	advance to qualified individuals eligible for a state tax credit under section 290.0661, 
3.21 	equal to the amount of the tax credit calculated under that section. Individuals receiving 
3.22 	a premium advance under this paragraph must pay to the health carrier the full amount 
3.23 	of the premium advance by April 15 of the year following the coverage year for which 
3.24 	the premium advance was provided. The MNsure eligibility system must automatically 
3.25 	notify health carriers: 
3.26 	(1) if an enrollee is eligible for a state tax credit under section 290.0661; and 
3.27 	(2) the amount of the applicable state tax credit.

3.28 	EFFECTIVE DATE. This section is effective for taxable years beginning after 
3.29 	December 31, 2015.

3.30 	Sec. 2. [290.0661] STATE TAX CREDIT FOR MNSURE PREMIUM PAYMENTS.
3.31 		Subdivision 1.Definitions. (a) For purposes of this section, the following definitions 
3.32 	apply. 
3.33 	(b) "MNsure" means the insurance exchange established under chapter 62V. 
3.34 	(c) "Federal poverty guidelines" means the federal poverty guidelines published by 
3.35 	the United States Department of Health and Human Services that apply to calculate the 
4.1 	individual's premium support credit under section 36B of the Internal Revenue Code 
4.2 	for the taxable year.
4.3 	(d) "Qualified individual" means a resident individual applying for, or enrolled in, 
4.4 	qualified health plan coverage through MNsure with: 
4.5 	(1) an income greater than 133 percent but not exceeding 200 percent of the federal 
4.6 	poverty guidelines; or 
4.7 	(2) an income equal to or less than 133 percent of the federal poverty guidelines, if 
4.8 	the applicant or enrollee would have been eligible for MinnesotaCare coverage under the 
4.9 	eligibility criteria specified in Minnesota Statutes 2014, chapter 256L.
4.10 		Subd. 2.Credit allowed; payment to health carrier. (a) A qualified individual is 
4.11 	allowed a credit against the tax due under this chapter equal to the amount determined 
4.12 	under subdivision 3. 
4.13 	(b) For a part-year resident, the credit must be allocated based on the percentage 
4.14 	calculated under section 290.06, subdivision 2c, paragraph (e). 
4.15 	(c) A qualified individual receiving a premium advance under section 62V.05, 
4.16 	subdivision 5, paragraph (j), must pay to the health carrier the full amount of the premium 
4.17 	advance by April 15 of the year following the coverage year for which the premium 
4.18 	advance was provided.
4.19 		Subd. 3.Calculation of credit amount. The commissioner, in consultation with the 
4.20 	commissioner of human services and the MNsure board, shall provide qualified individuals 
4.21 	with tax credits that reduce the cost of MNsure household premiums for qualified health 
4.22 	plans by specified dollar amounts. The dollar amount of the tax credit must equal the base 
4.23 	premium reduction amount, adjusted for household size. The commissioner shall establish 
4.24 	separate base premium reduction amounts, based on a sliding scale, for: 
4.25 	(1) households with incomes not exceeding 150 percent of the federal poverty 
4.26 	guidelines; and 
4.27 	(2) households with incomes greater than 150 percent but not exceeding 200 percent 
4.28 	of the federal poverty guidelines. 
4.29 	The commissioner, in developing the tax credit methodology and the base premium 
4.30 	reduction amounts, shall ensure that aggregate tax credits provided under this section do 
4.31 	not exceed $....... per taxable year.
4.32 		Subd. 4.Credit refundable; appropriation. (a) If the credit allowed under this 
4.33 	section exceeds the individual's liability under this chapter, the commissioner shall refund 
4.34 	the excess to the taxpayer. 
4.35 	(b) An amount sufficient to pay the credits required by this section is appropriated 
4.36 	from the general fund to the commissioner.
5.1 		Subd. 5.Payment in advance. The commissioner of human services shall seek 
5.2 	all federal approvals and waivers necessary to pay the tax credit established under this 
5.3 	section on a monthly basis, in advance, to the health carrier providing qualified health 
5.4 	plan coverage to the qualified individual without affecting the amount of the qualified 
5.5 	individual's federal premium support credit. If the necessary federal approvals and 
5.6 	waivers are obtained, the commissioner of human services shall submit to the legislature 
5.7 	any legislative changes necessary to implement advanced payment of tax credits, and 
5.8 	the MNsure board shall require health carriers to reduce premiums charged to qualified 
5.9 	individuals by the amount of the applicable tax credit.

5.10 	EFFECTIVE DATE. This section is effective for taxable years beginning after 
5.11 	December 31, 2015.

5.12 	ARTICLE 2
5.13 	MINNESOTACARE 

5.14 	Section 1. Minnesota Statutes 2014, section 256.98, subdivision 1, is amended to read:
5.15 		Subdivision 1.Wrongfully obtaining assistance. A person who commits any of 
5.16 	the following acts or omissions with intent to defeat the purposes of sections 145.891
5.17 	to 145.897, the MFIP program formerly codified in sections 256.031 to 256.0361, the 
5.18 	AFDC program formerly codified in sections 256.72 to 256.871, chapters 256B, 256D, 
5.19 	256J, 256K, or 256L, and child care assistance programs, is guilty of theft and shall be 
5.20 	sentenced under section 609.52, subdivision 3, clauses (1) to (5):
5.21 	(1) obtains or attempts to obtain, or aids or abets any person to obtain by means of 
5.22 	a willfully false statement or representation, by intentional concealment of any material 
5.23 	fact, or by impersonation or other fraudulent device, assistance or the continued receipt of 
5.24 	assistance, to include child care assistance or vouchers produced according to sections 
5.25 	145.891 to 145.897 and MinnesotaCare services according to sections premium assistance 
5.26 	under section256.9365, 256.94, and 256L.01 to 256L.15, to which the person is not 
5.27 	entitled or assistance greater than that to which the person is entitled;
5.28 	(2) knowingly aids or abets in buying or in any way disposing of the property of a 
5.29 	recipient or applicant of assistance without the consent of the county agency; or
5.30 	(3) obtains or attempts to obtain, alone or in collusion with others, the receipt of 
5.31 	payments to which the individual is not entitled as a provider of subsidized child care, or 
5.32 	by furnishing or concurring in a willfully false claim for child care assistance.
5.33 	The continued receipt of assistance to which the person is not entitled or greater 
5.34 	than that to which the person is entitled as a result of any of the acts, failure to act, or 
6.1 	concealment described in this subdivision shall be deemed to be continuing offenses from 
6.2 	the date that the first act or failure to act occurred.

6.3 	EFFECTIVE DATE. This section is effective January 1, 2016.

6.4 	Sec. 2. Minnesota Statutes 2014, section 256B.021, subdivision 4, is amended to read:
6.5 		Subd. 4.Projects. The commissioner shall request permission and funding to 
6.6 	further the following initiatives.
6.7 	(a) Health care delivery demonstration projects. This project involves testing 
6.8 	alternative payment and service delivery models in accordance with sections 256B.0755
6.9 	and 256B.0756. These demonstrations will allow the Minnesota Department of Human 
6.10 	Services to engage in alternative payment arrangements with provider organizations that 
6.11 	provide services to a specified patient population for an agreed upon total cost of care or 
6.12 	risk/gain sharing payment arrangement, but are not limited to these models of care delivery 
6.13 	or payment. Quality of care and patient experience will be measured and incorporated into 
6.14 	payment models alongside the cost of care. Demonstration sites should include Minnesota 
6.15 	health care programs fee-for-services recipients and managed care enrollees and support a 
6.16 	robust primary care model and improved care coordination for recipients.
6.17 	(b) Promote personal responsibility and encourage and reward healthy outcomes. 
6.18 	This project provides Medicaid funding to provide individual and group incentives to 
6.19 	encourage healthy behavior, prevent the onset of chronic disease, and reward healthy 
6.20 	outcomes. Focus areas may include diabetes prevention and management, tobacco 
6.21 	cessation, reducing weight, lowering cholesterol, and lowering blood pressure.
6.22 	(c) Encourage utilization of high quality, cost-effective care. This project creates 
6.23 	incentives through Medicaid and MinnesotaCare enrollee cost-sharing and other means to 
6.24 	encourage the utilization of high-quality, low-cost, high-value providers, as determined by 
6.25 	the state's provider peer grouping initiative under section 62U.04.
6.26 	(d) Adults without children. This proposal includes requesting federal authority to 
6.27 	impose a limit on assets for adults without children in medical assistance, as defined in 
6.28 	section 256B.055, subdivision 15, who have a household income equal to or less than 
6.29 	75 percent of the federal poverty limit, and to impose a 180-day durational residency 
6.30 	requirement in MinnesotaCare, consistent with section 256L.09, subdivision 4, for adults 
6.31 	without children, regardless of income.
6.32 	(e) Empower and encourage work, housing, and independence. This project provides 
6.33 	services and supports for individuals who have an identified health or disabling condition 
6.34 	but are not yet certified as disabled, in order to delay or prevent permanent disability, 
7.1 	reduce the need for intensive health care and long-term care services and supports, and to 
7.2 	help maintain or obtain employment or assist in return to work. Benefits may include:
7.3 	(1) coordination with health care homes or health care coordinators;
7.4 	(2) assessment for wellness, housing needs, employment, planning, and goal setting;
7.5 	(3) training services;
7.6 	(4) job placement services;
7.7 	(5) career counseling;
7.8 	(6) benefit counseling;
7.9 	(7) worker supports and coaching;
7.10 	(8) assessment of workplace accommodations;
7.11 	(9) transitional housing services; and
7.12 	(10) assistance in maintaining housing.
7.13 	(f) Redesign home and community-based services. This project realigns existing 
7.14 	funding, services, and supports for people with disabilities and older Minnesotans to 
7.15 	ensure community integration and a more sustainable service system. This may involve 
7.16 	changes that promote a range of services to flexibly respond to the following needs:
7.17 	(1) provide people less expensive alternatives to medical assistance services;
7.18 	(2) offer more flexible and updated community support services under the Medicaid 
7.19 	state plan;
7.20 	(3) provide an individual budget and increased opportunity for self-direction;
7.21 	(4) strengthen family and caregiver support services;
7.22 	(5) allow persons to pool resources or save funds beyond a fiscal year to cover 
7.23 	unexpected needs or foster development of needed services;
7.24 	(6) use of home and community-based waiver programs for people whose needs 
7.25 	cannot be met with the expanded Medicaid state plan community support service options;
7.26 	(7) target access to residential care for those with higher needs;
7.27 	(8) develop capacity within the community for crisis intervention and prevention;
7.28 	(9) redesign case management;
7.29 	(10) offer life planning services for families to plan for the future of their child 
7.30 	with a disability;
7.31 	(11) enhance self-advocacy and life planning for people with disabilities;
7.32 	(12) improve information and assistance to inform long-term care decisions; and
7.33 	(13) increase quality assurance, performance measurement, and outcome-based 
7.34 	reimbursement.
7.35 	This project may include different levels of long-term supports that allow seniors to 
7.36 	remain in their homes and communities, and expand care transitions from acute care to 
8.1 	community care to prevent hospitalizations and nursing home placement. The levels 
8.2 	of support for seniors may range from basic community services for those with lower 
8.3 	needs, access to residential services if a person has higher needs, and targets access to 
8.4 	nursing home care to those with rehabilitation or high medical needs. This may involve 
8.5 	the establishment of medical need thresholds to accommodate the level of support 
8.6 	needed; provision of a long-term care consultation to persons seeking residential services, 
8.7 	regardless of payer source; adjustment of incentives to providers and care coordination 
8.8 	organizations to achieve desired outcomes; and a required coordination with medical 
8.9 	assistance basic care benefit and Medicare/Medigap benefit. This proposal will improve 
8.10 	access to housing and improve capacity to maintain individuals in their existing home; 
8.11 	adjust screening and assessment tools, as needed; improve transition and relocation 
8.12 	efforts; seek federal financial participation for alternative care and essential community 
8.13 	supports; and provide Medigap coverage for people having lower needs.
8.14 	(g) Coordinate and streamline services for people with complex needs, including 
8.15 	those with multiple diagnoses of physical, mental, and developmental conditions. This 
8.16 	project will coordinate and streamline medical assistance benefits for people with complex 
8.17 	needs and multiple diagnoses. It would include changes that:
8.18 	(1) develop community-based service provider capacity to serve the needs of this 
8.19 	group;
8.20 	(2) build assessment and care coordination expertise specific to people with multiple 
8.21 	diagnoses;
8.22 	(3) adopt service delivery models that allow coordinated access to a range of services 
8.23 	for people with complex needs;
8.24 	(4) reduce administrative complexity;
8.25 	(5) measure the improvements in the state's ability to respond to the needs of this 
8.26 	population; and
8.27 	(6) increase the cost-effectiveness for the state budget.
8.28 	(h) Implement nursing home level of care criteria. This project involves obtaining 
8.29 	any necessary federal approval in order to implement the changes to the level of care 
8.30 	criteria in section 144.0724, subdivision 11, and implement further changes necessary to 
8.31 	achieve reform of the home and community-based service system.
8.32 	(i) Improve integration of Medicare and Medicaid. This project involves reducing 
8.33 	fragmentation in the health care delivery system to improve care for people eligible for 
8.34 	both Medicare and Medicaid, and to align fiscal incentives between primary, acute, and 
8.35 	long-term care. The proposal may include:
9.1 	(1) requesting an exception to the new Medicare methodology for payment 
9.2 	adjustment for fully integrated special needs plans for dual eligible individuals;
9.3 	(2) testing risk adjustment models that may be more favorable to capturing the 
9.4 	needs of frail dually eligible individuals;
9.5 	(3) requesting an exemption from the Medicare bidding process for fully integrated 
9.6 	special needs plans for the dually eligible;
9.7 	(4) modifying the Medicare bid process to recognize additional costs of health 
9.8 	home services; and
9.9 	(5) requesting permission for risk-sharing and gain-sharing.
9.10 	(j) Intensive residential treatment services. This project would involve providing 
9.11 	intensive residential treatment services for individuals who have serious mental illness 
9.12 	and who have other complex needs. This proposal would allow such individuals to remain 
9.13 	in these settings after mental health symptoms have stabilized, in order to maintain their 
9.14 	mental health and avoid more costly or unnecessary hospital or other residential care due 
9.15 	to their other complex conditions. The commissioner may pursue a specialized rate for 
9.16 	projects created under this section.
9.17 	(k) Seek federal Medicaid matching funds for Anoka Metro Regional Treatment 
9.18 	Center (AMRTC). This project involves seeking Medicaid reimbursement for medical 
9.19 	services provided to patients to AMRTC, including requesting a waiver of United States 
9.20 	Code, title 42, section 1396d, which prohibits Medicaid reimbursement for expenditures 
9.21 	for services provided by hospitals with more than 16 beds that are primarily focused on 
9.22 	the treatment of mental illness. This waiver would allow AMRTC to serve as a statewide 
9.23 	resource to provide diagnostics and treatment for people with the most complex conditions.
9.24 	(l) Waivers to allow Medicaid eligibility for children under age 21 receiving care 
9.25 	in residential facilities. This proposal would seek Medicaid reimbursement for any 
9.26 	Medicaid-covered service for children who are placed in residential settings that are 
9.27 	determined to be "institutions for mental diseases," under United States Code, title 42, 
9.28 	section 1396d.

9.29 	EFFECTIVE DATE. This section is effective January 1, 2016.

9.30 	Sec. 3. Minnesota Statutes 2014, section 270A.03, subdivision 5, is amended to read:
9.31 		Subd. 5.Debt. (a) "Debt" means a legal obligation of a natural person to pay a fixed 
9.32 	and certain amount of money, which equals or exceeds $25 and which is due and payable 
9.33 	to a claimant agency. The term includes criminal fines imposed under section 609.10 or 
9.34 	609.125, fines imposed for petty misdemeanors as defined in section 609.02, subdivision 
10.1 	4a, and restitution. A debt may arise under a contractual or statutory obligation, a court 
10.2 	order, or other legal obligation, but need not have been reduced to judgment.
10.3 	A debt includes any legal obligation of a current recipient of assistance which is 
10.4 	based on overpayment of an assistance grant where that payment is based on a client 
10.5 	waiver or an administrative or judicial finding of an intentional program violation; 
10.6 	or where the debt is owed to a program wherein the debtor is not a client at the time 
10.7 	notification is provided to initiate recovery under this chapter and the debtor is not a 
10.8 	current recipient of food support, transitional child care, or transitional medical assistance.
10.9 	(b) A debt does not include any legal obligation to pay a claimant agency for medical 
10.10 	care, including hospitalization if the income of the debtor at the time when the medical 
10.11 	care was rendered does not exceed the following amount:
10.12 	(1) for an unmarried debtor, an income of $8,800 or less;
10.13 	(2) for a debtor with one dependent, an income of $11,270 or less;
10.14 	(3) for a debtor with two dependents, an income of $13,330 or less;
10.15 	(4) for a debtor with three dependents, an income of $15,120 or less;
10.16 	(5) for a debtor with four dependents, an income of $15,950 or less; and
10.17 	(6) for a debtor with five or more dependents, an income of $16,630 or less.
10.18 	(c) The commissioner shall adjust the income amounts in paragraph (b) by the 
10.19 	percentage determined pursuant to the provisions of section 1(f) of the Internal Revenue 
10.20 	Code, except that in section 1(f)(3)(B) the word "1999" shall be substituted for the word 
10.21 	"1992." For 2001, the commissioner shall then determine the percent change from the 12 
10.22 	months ending on August 31, 1999, to the 12 months ending on August 31, 2000, and in 
10.23 	each subsequent year, from the 12 months ending on August 31, 1999, to the 12 months 
10.24 	ending on August 31 of the year preceding the taxable year. The determination of the 
10.25 	commissioner pursuant to this subdivision shall not be considered a "rule" and shall not 
10.26 	be subject to the Administrative Procedure Act contained in chapter 14. The income 
10.27 	amount as adjusted must be rounded to the nearest $10 amount. If the amount ends in 
10.28 	$5, the amount is rounded up to the nearest $10 amount.
10.29 	(d) Debt also includes an agreement to pay a MinnesotaCare premium, regardless 
10.30 	of the dollar amount of the premium authorized under Minnesota Statutes 2014, section 
10.31 	256L.15, subdivision 1a.

10.32 	EFFECTIVE DATE. This section is effective January 1, 2016.

10.33 	Sec. 4. Minnesota Statutes 2014, section 270B.14, subdivision 1, is amended to read:
10.34 		Subdivision 1.Disclosure to commissioner of human services. (a) On the request 
10.35 	of the commissioner of human services, the commissioner shall disclose return information 
11.1 	regarding taxes imposed by chapter 290, and claims for refunds under chapter 290A, to 
11.2 	the extent provided in paragraph (b) and for the purposes set forth in paragraph (c).
11.3 	(b) Data that may be disclosed are limited to data relating to the identity, 
11.4 	whereabouts, employment, income, and property of a person owing or alleged to be owing 
11.5 	an obligation of child support.
11.6 	(c) The commissioner of human services may request data only for the purposes of 
11.7 	carrying out the child support enforcement program and to assist in the location of parents 
11.8 	who have, or appear to have, deserted their children. Data received may be used only 
11.9 	as set forth in section 256.978.
11.10 	(d) The commissioner shall provide the records and information necessary to 
11.11 	administer the supplemental housing allowance to the commissioner of human services.
11.12 	(e) At the request of the commissioner of human services, the commissioner of 
11.13 	revenue shall electronically match the Social Security numbers and names of participants 
11.14 	in the telephone assistance plan operated under sections 237.69 to 237.71, with those of 
11.15 	property tax refund filers, and determine whether each participant's household income is 
11.16 	within the eligibility standards for the telephone assistance plan.
11.17 	(f) The commissioner may provide records and information collected under sections 
11.18 	295.50 to 295.59 to the commissioner of human services for purposes of the Medicaid 
11.19 	Voluntary Contribution and Provider-Specific Tax Amendments of 1991, Public Law 
11.20 	102-234. Upon the written agreement by the United States Department of Health and 
11.21 	Human Services to maintain the confidentiality of the data, the commissioner may provide 
11.22 	records and information collected under sections 295.50 to 295.59 to the Centers for 
11.23 	Medicare and Medicaid Services section of the United States Department of Health and 
11.24 	Human Services for purposes of meeting federal reporting requirements.
11.25 	(g) The commissioner may provide records and information to the commissioner of 
11.26 	human services as necessary to administer the early refund of refundable tax credits.
11.27 	(h) The commissioner may disclose information to the commissioner of human 
11.28 	services necessary to verify income for eligibility and premium payment under the 
11.29 	MinnesotaCare program, under section 256L.05, subdivision 2.
11.30 	(i) (h) The commissioner may disclose information to the commissioner of human 
11.31 	services necessary to verify whether applicants or recipients for the Minnesota family 
11.32 	investment program, general assistance, food support, Minnesota supplemental aid 
11.33 	program, and child care assistance have claimed refundable tax credits under chapter 290 
11.34 	and the property tax refund under chapter 290A, and the amounts of the credits.
12.1 	(j) (i) The commissioner may disclose information to the commissioner of human 
12.2 	services necessary to verify income for purposes of calculating parental contribution 
12.3 	amounts under section 252.27, subdivision 2a.

12.4 	EFFECTIVE DATE. This section is effective January 1, 2016.

12.5 	Sec. 5. Laws 2011, First Special Session chapter 9, article 6, section 97, subdivision 6, 
12.6 	is amended to read:
12.7 		Subd. 6.MinnesotaCare provider taxes. Minnesota Statutes 2010, sections 
12.8 	13.4967, subdivision 3; 295.50, subdivisions 1, 1a, 2, 2a, 3, 4, 6, 6a, 7, 9b, 9c, 10a, 10b, 
12.9 	12b, 13, 14, and 15; 295.51, subdivisions 1 and 1a; 295.52, subdivisions 1, 1a, 2, 3, 4, 
12.10 	4a, 5, 6, and 7; 295.53, subdivisions 1, 2, 3, and 4a; 295.54; 295.55; 295.56; 295.57; 
12.11 	295.58; 295.581; 295.582; and 295.59, are repealed effective for gross revenues received 
12.12 	after December 31, 2019 2018.

12.13 	Sec. 6. REVISOR INSTRUCTION.
 12.14 	In Minnesota Statutes and Minnesota Rules, the revisor of statutes shall strike 
12.15 	references to Minnesota Statutes, chapter 256L, and to statutory sections within that 
12.16 	chapter, and shall make all necessary grammatical and conforming changes.

12.17 	EFFECTIVE DATE. This section is effective January 1, 2016.

12.18 	Sec. 7.  REPEALER.
 12.19 		Subdivision 1.MinnesotaCare program.  Minnesota Statutes 2014, sections 
12.20 	256L.01, subdivisions 1, 1a, 1b, 2, 3, 3a, 5, 6, and 7; 256L.02, subdivisions 1, 2, 3, 5, and 
12.21 	6; 256L.03, subdivisions 1, 1a, 1b, 2, 3, 3a, 3b, 4, 4a, 5, and 6; 256L.04, subdivisions 1, 
12.22 	1a, 1c, 2, 2a, 7, 7a, 7b, 8, 10, 12, 13, and 14; 256L.05, subdivisions 1, 1a, 1b, 1c, 2, 3, 3a, 
12.23 	3c, 4, 5, and 6; 256L.06, subdivision 3; 256L.07, subdivisions 1, 2, 3, and 4; 256L.09, 
12.24 	subdivisions 1, 2, 4, 5, 6, and 7; 256L.10; 256L.11, subdivisions 1, 2, 2a, 3, 4, and 7; 
12.25 	256L.12; 256L.121; 256L.15, subdivisions 1, 1a, 1b, and 2; 256L.18; 256L.22; 256L.24; 
12.26 	256L.26; and 256L.28, are repealed.
12.27 		Subd. 2.Conforming repealers. Minnesota Statutes 2014, sections 13.461, 
12.28 	subdivision 26; 16A.724, subdivision 3; and 62A.046, subdivision 5, are repealed.

12.29 	EFFECTIVE DATE. This section is effective January 1, 2016.