1.1                          A bill for an act 
  1.2             relating to health; repealing MinnesotaCare premium 
  1.3             and provider taxes, the insurance premium tax on 
  1.4             health insurance, the assessment for the Minnesota 
  1.5             comprehensive health association, and the health 
  1.6             maintenance organization and hospital surcharges; 
  1.7             requiring pass-through of savings to purchasers; 
  1.8             transferring responsibility for losses of the 
  1.9             Minnesota comprehensive health association to the 
  1.10            state treasury; providing for disposition of tobacco 
  1.11            settlement money; providing for contingent repeal of 
  1.12            the health care access fund; providing civil 
  1.13            penalties; amending Minnesota Statutes 1998, sections 
  1.14            60A.15, subdivision 1; 62E.11, subdivision 5; 62Q.095, 
  1.15            subdivision 6; 214.16, subdivisions 2 and 3; 256.9657, 
  1.16            subdivision 4; and 270B.01, subdivision 8; Minnesota 
  1.17            Statutes 1999 Supplement, section 270B.14, subdivision 
  1.18            1; proposing coding for new law in Minnesota Statutes, 
  1.19            chapters 62Q; and 256L; repealing Minnesota Statutes 
  1.20            1998, sections 16A.76; 62E.11, subdivision 6; 62R.24; 
  1.21            62T.09; 62T.10; 144.1484, subdivision 2; 256.9657, 
  1.22            subdivisions 2 and 3; 256L.02, subdivision 3; 295.50, 
  1.23            subdivisions 1, 2, 2a, 3, 6, 6a, 7, 9b, 9c, 10a, 10b, 
  1.24            12b, 13, 14, and 15; 295.51; 295.52, subdivisions 1, 
  1.25            1a, 1b, 2, 3, 4, 4a, and 6; 295.53, subdivisions 2, 3, 
  1.26            4, and 4a; 295.54; 295.55, subdivisions 1, 4, 5, 6, 
  1.27            and 7; 295.56; 295.57, subdivisions 1, 2, and 3; 
  1.28            295.58; 295.582; and 295.59; Minnesota Statutes 1999 
  1.29            Supplement, sections 13.99, subdivision 86b; 295.50, 
  1.30            subdivision 4; 295.52, subdivisions 5 and 7; 295.53, 
  1.31            subdivision 1; 295.55, subdivisions 2 and 3; and 
  1.32            295.57, subdivision 4. 
  1.33  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.34                             ARTICLE 1 
  1.35                REPEAL OF HEALTH CARE-RELATED TAXES; 
  1.36                 USE OF TOBACCO SETTLEMENT PROCEEDS 
  1.37     Section 1.  Minnesota Statutes 1998, section 60A.15, 
  1.38  subdivision 1, is amended to read: 
  1.39     Subdivision 1.  [DOMESTIC AND FOREIGN COMPANIES.] (a) On or 
  2.1   before April 1, June 1, and December 1 of each year, every 
  2.2   domestic and foreign company, including town and farmers' mutual 
  2.3   insurance companies, domestic mutual insurance companies, and 
  2.4   marine insurance companies, ~~health maintenance organizations,~~ 
  2.5   ~~community integrated service networks, and nonprofit health~~ 
  2.6   ~~service plan corporations,~~ shall pay to the commissioner of 
  2.7   revenue installments equal to one-third of the insurer's total 
  2.8   estimated tax for the current year.  Except as provided 
  2.9   in ~~paragraphs~~ paragraph (d), ~~(e), (h), and (i),~~ installments 
  2.10  must be based on a sum equal to two percent of the premiums 
  2.11  described in paragraph (b). 
  2.12     (b) Installments under paragraph (a)~~,~~ or (d)~~, or (e)~~ are 
  2.13  percentages of gross premiums less return premiums on all direct 
  2.14  business received by the insurer in this state, or by its agents 
  2.15  for it, in cash or otherwise, during such year.  For purposes of 
  2.16  this paragraph, premiums do not include premiums received for 
  2.17  health plans, as defined in section 62A.011, subdivision 3, and 
  2.18  do not include premiums for coverage described in clauses (6), 
  2.19  (7), (9), (10), and (12) of that subdivision. 
  2.20     (c) Failure of a company to make payments of at least 
  2.21  one-third of either (1) the total tax paid during the previous 
  2.22  calendar year or (2) 80 percent of the actual tax for the 
  2.23  current calendar year shall subject the company to the penalty 
  2.24  and interest provided in this section, unless the total tax for 
  2.25  the current tax year is $500 or less. 
  2.26     (d) ~~For health maintenance organizations, nonprofit health~~ 
  2.27  ~~service plan corporations, and community integrated service~~ 
  2.28  ~~networks, the installments must be based on an amount determined~~ 
  2.29  ~~under paragraph (h) or (i).~~ 
  2.30     ~~(e)~~ For purposes of computing installments for town and 
  2.31  farmers' mutual insurance companies and for mutual property 
  2.32  casualty companies with total assets on December 31, 1989, of 
  2.33  $1,600,000,000 or less, the following rates apply: 
  2.34     (1) for all life insurance, two percent; 
  2.35     (2) for town and farmers' mutual insurance companies and 
  2.36  for mutual property and casualty companies with total assets of 
  3.1   $5,000,000 or less, on all other coverages, one percent; and 
  3.2      (3) for mutual property and casualty companies with total 
  3.3   assets on December 31, 1989, of $1,600,000,000 or less, on all 
  3.4   other coverages, 1.26 percent. 
  3.5      ~~(f)~~ (e) If the aggregate amount of premium tax payments 
  3.6   under this section and the fire marshal tax payments under 
  3.7   section 299F.21 made during a calendar year is equal to or 
  3.8   exceeds $120,000, all tax payments in the subsequent calendar 
  3.9   year must be paid by means of a funds transfer as defined in 
  3.10  section 336.4A-104, paragraph (a).  The funds transfer payment 
  3.11  date, as defined in section 336.4A-401, must be on or before the 
  3.12  date the payment is due.  If the date the payment is due is not 
  3.13  a funds transfer business day, as defined in section 336.4A-105, 
  3.14  paragraph (a), clause (4), the payment date must be on or before 
  3.15  the funds transfer business day next following the date the 
  3.16  payment is due.  
  3.17     ~~(g)~~ (f) Premiums under medical assistance, general 
  3.18  assistance medical care, the MinnesotaCare program, and the 
  3.19  Minnesota comprehensive health insurance plan and all payments, 
  3.20  revenues, and reimbursements received from the federal 
  3.21  government for Medicare-related coverage as defined in section 
  3.22  62A.31, subdivision 3, paragraph (e), are not subject to tax 
  3.23  under this section. 
  3.24     ~~(h) For calendar years 1997, 1998, and 1999, the~~ 
  3.25  ~~installments for health maintenance organizations, community~~ 
  3.26  ~~integrated service networks, and nonprofit health service plan~~ 
  3.27  ~~corporations must be based on an amount equal to one percent of~~ 
  3.28  ~~premiums described under paragraph (b).  Health maintenance~~ 
  3.29  ~~organizations, community integrated service networks, and~~ 
  3.30  ~~nonprofit health service plan corporations that have met the~~ 
  3.31  ~~cost containment goals established under section 62J.04 in the~~ 
  3.32  ~~individual and small employer market for calendar year 1996 are~~ 
  3.33  ~~exempt from payment of the tax imposed under this section for~~ 
  3.34  ~~premiums paid after March 30, 1997, and before April 1, 1998.~~  
  3.35  ~~Health maintenance organizations, community integrated service~~ 
  3.36  ~~networks, and nonprofit health service plan corporations that~~ 
  4.1   ~~have met the cost containment goals established under section~~ 
  4.2   ~~62J.04 in the individual and small employer market for calendar~~ 
  4.3   ~~year 1997 are exempt from payment of the tax imposed under this~~ 
  4.4   ~~section for premiums paid after March 30, 1998, and before April~~ 
  4.5   ~~1, 1999.  Health maintenance organizations, community integrated~~ 
  4.6   ~~service networks, and nonprofit health service plan corporations~~ 
  4.7   ~~that have met the cost containment goals established under~~ 
  4.8   ~~section 62J.04 in the individual and small employer market for~~ 
  4.9   ~~calendar year 1998 are exempt from payment of the tax imposed~~ 
  4.10  ~~under this section for premiums paid after March 30, 1999, and~~ 
  4.11  ~~before January 1, 2000.~~  
  4.12     ~~(i) For calendar years after 1999, the commissioner of~~ 
  4.13  ~~finance shall determine the balance of the health care access~~ 
  4.14  ~~fund on September 1 of each year beginning September 1, 1999.~~  
  4.15  ~~If the commissioner determines that there is no structural~~ 
  4.16  ~~deficit for the next fiscal year, no tax shall be imposed under~~ 
  4.17  ~~paragraph (d) for the following calendar year.  If the~~ 
  4.18  ~~commissioner determines that there will be a structural deficit~~ 
  4.19  ~~in the fund for the following fiscal year, then the~~ 
  4.20  ~~commissioner, in consultation with the commissioner of revenue,~~ 
  4.21  ~~shall determine the amount needed to eliminate the structural~~ 
  4.22  ~~deficit and a tax shall be imposed under paragraph (d) for the~~ 
  4.23  ~~following calendar year.  The commissioner shall determine the~~ 
  4.24  ~~rate of the tax as either one-quarter of one percent, one-half~~ 
  4.25  ~~of one percent, three-quarters of one percent, or one percent of~~ 
  4.26  ~~premiums described in paragraph (b), whichever is the lowest of~~ 
  4.27  ~~those rates that the commissioner determines will produce~~ 
  4.28  ~~sufficient revenue to eliminate the projected structural~~ 
  4.29  ~~deficit.  The commissioner of finance shall publish in the State~~ 
  4.30  ~~Register by October 1 of each year the amount of tax to be~~ 
  4.31  ~~imposed for the following calendar year.  In determining the~~ 
  4.32  ~~structural balance of the health care access fund for fiscal~~ 
  4.33  ~~years 2000 and 2001, the commissioner shall disregard the~~ 
  4.34  ~~transfer amount from the health care access fund to the general~~ 
  4.35  ~~fund for expenditures associated with the services provided to~~ 
  4.36  ~~pregnant women and children under the age of two enrolled in the~~ 
  5.1   ~~MinnesotaCare program.~~  
  5.2      ~~(j) In approving the premium rates as required in sections~~ 
  5.3   ~~62L.08, subdivision 8, and 62A.65, subdivision 3, the~~ 
  5.4   ~~commissioners of health and commerce shall ensure that any~~ 
  5.5   ~~exemption from the tax as described in paragraphs (h) and (i) is~~ 
  5.6   ~~reflected in the premium rate.~~ 
  5.7      Sec. 2.  Minnesota Statutes 1998, section 62E.11, 
  5.8   subdivision 5, is amended to read: 
  5.9      Subd. 5.  [ALLOCATION OF LOSSES.] ~~Each contributing member~~ 
  5.10  ~~of the association shall share the~~ Losses due to claims expenses 
  5.11  of the comprehensive health insurance plan for plans issued or 
  5.12  approved for issuance by the association~~,~~ and ~~shall share in~~ the 
  5.13  operating and administrative expenses incurred or estimated to 
  5.14  be incurred by the association incident to the conduct of its 
  5.15  affairs must be paid under an appropriation from the state 
  5.16  treasury as provided by law.  ~~Claims expenses of the state plan~~ 
  5.17  ~~which exceed the premium payments allocated to the payment of~~ 
  5.18  ~~benefits shall be the liability of the contributing members.~~  
  5.19  ~~Contributing members shall share in the claims expense of the~~ 
  5.20  ~~state plan and operating and administrative expenses of the~~ 
  5.21  ~~association in an amount equal to the ratio of the contributing~~ 
  5.22  ~~member's total accident and health insurance premium, received~~ 
  5.23  ~~from or on behalf of Minnesota residents as divided by the total~~ 
  5.24  ~~accident and health insurance premium, received by all~~ 
  5.25  ~~contributing members from or on behalf of Minnesota residents,~~ 
  5.26  ~~as determined by the commissioner.  Payments made by the state~~ 
  5.27  ~~to a contributing member for medical assistance, MinnesotaCare,~~ 
  5.28  ~~or general assistance medical care services according to~~ 
  5.29  ~~chapters 256, 256B, and 256D shall be excluded when determining~~ 
  5.30  ~~a contributing member's total premium.~~ 
  5.31     Sec. 3.  [62Q.75] [PASS-THROUGH OF SAVINGS TO PURCHASERS.] 
  5.32     Subdivision 1.  [REDUCED PREMIUMS.] All health plan 
  5.33  companies shall pass on to purchasers, in the form of reduced 
  5.34  premium rates, all savings resulting from:  
  5.35     (1) the repeal of the MinnesotaCare provider taxes imposed 
  5.36  under Minnesota Statutes 1998, section 295.52, as amended by 
  6.1   Laws 1999, chapters 8, section 5; and 243, article 8, section 2, 
  6.2   and the resulting reduction in the transfer of additional 
  6.3   expenses generated by provider tax obligations to third party 
  6.4   contracts under Minnesota Statutes 1998, section 295.582; 
  6.5      (2) elimination of the health plan premium taxes imposed 
  6.6   under Minnesota Statutes 1998, section 60A.15, subdivision 1; 
  6.7      (3) elimination of assessments for losses and operating and 
  6.8   administrative expenses of the Minnesota comprehensive health 
  6.9   association under Minnesota Statutes 1998, section 62E.11, 
  6.10  subdivision 5; 
  6.11     (4) the repeal of the health maintenance organization 
  6.12  surcharge imposed under Minnesota Statutes 1998, section 
  6.13  256.9657, subdivision 3; and 
  6.14     (5) any modification in provider reimbursement rates 
  6.15  resulting from the repeal of the hospital surcharge under 
  6.16  Minnesota Statutes 1998, section 256.9657, subdivision 2. 
  6.17     Subd. 2.  [DOCUMENTING COMPLIANCE.] Each health plan 
  6.18  company shall annually submit documentation indicating 
  6.19  compliance with subdivision 1 to the appropriate commissioner. 
  6.20     Subd. 3.  [ENFORCEMENT.] If the appropriate commissioner 
  6.21  finds that a health plan company has not complied with 
  6.22  subdivision 1, the commissioner may take enforcement action 
  6.23  against the health plan company.  The commissioner may, by 
  6.24  order, require premium rate reductions, fine or censure the 
  6.25  health plan company, or revoke or suspend the certificate of 
  6.26  authority or license of the health plan company to do business 
  6.27  in this state, if the commissioner finds that the health plan 
  6.28  company has not complied with this section.  The health plan 
  6.29  company may appeal the commissioner's order through a contested 
  6.30  case hearing in accordance with chapter 14. 
  6.31     Sec. 4.  Minnesota Statutes 1998, section 256.9657, 
  6.32  subdivision 4, is amended to read: 
  6.33     Subd. 4.  [PAYMENTS INTO THE ACCOUNT.] ~~(a)~~ Payments to the 
  6.34  commissioner under ~~subdivisions~~ subdivision 1 ~~to 3~~ must be paid 
  6.35  in monthly installments due on the 15th of the month ~~beginning~~ 
  6.36  ~~October 15, 1992~~.  The monthly payment must be equal to the 
  7.1   annual surcharge divided by 12.  ~~Payments to the commissioner~~ 
  7.2   ~~under subdivisions 2 and 3 for fiscal year 1993 must be based on~~ 
  7.3   ~~calendar year 1990 revenues.  Effective July 1 of each year,~~ 
  7.4   ~~beginning in 1993, payments under subdivisions 2 and 3 must be~~ 
  7.5   ~~based on revenues earned in the second previous calendar year.~~ 
  7.6      ~~(b) Effective October 1, 1995, and each October 1~~ 
  7.7   ~~thereafter, the payments in subdivisions 2 and 3 must be based~~ 
  7.8   ~~on revenues earned in the previous calendar year.~~ 
  7.9      ~~(c) If the commissioner of health does not provide by~~ 
  7.10  ~~August 15 of any year data needed to update the base year for~~ 
  7.11  ~~the hospital and health maintenance organization surcharges, the~~ 
  7.12  ~~commissioner of human services may estimate base year revenue~~ 
  7.13  ~~and use that estimate for the purposes of this section until~~ 
  7.14  ~~actual data is provided by the commissioner of health.~~ 
  7.15     Sec. 5.  [256L.021] [USE OF TOBACCO SETTLEMENT PROCEEDS.] 
  7.16     (a) The commissioner of finance, beginning with the annual 
  7.17  payment due December 31, 2000, shall deposit the annual payments 
  7.18  due under the terms of the tobacco settlement on December 31 of 
  7.19  each year into the health care access fund established under 
  7.20  section 16A.724. 
  7.21     (b) For purposes of this section, "tobacco settlement" 
  7.22  means the consent judgment entered in the case of State v. 
  7.23  Philip Morris Inc., No. C1-94-8565 (Minnesota District Court, 
  7.24  Second Judicial District.) 
  7.25     Sec. 6.  [256L.022] [MINNESOTACARE PROGRAM FINANCIAL 
  7.26  MANAGEMENT.] 
  7.27     Subdivision 1.  [FORECASTING FUNDS.] The MinnesotaCare 
  7.28  program is not an entitlement.  The commissioner of human 
  7.29  services shall not expend more funds than the appropriations 
  7.30  made available by the legislature.  Appropriations made 
  7.31  available must include the state-appropriated funds and federal 
  7.32  funds specified for this purpose and other available funds 
  7.33  transferred from other accounts as allowed by Minnesota law.  
  7.34  Regardless of this limitation on expenditures, the total 
  7.35  projected costs of this program must be forecasted and 
  7.36  recognized in the fund balance. 
  8.1      Subd. 2.  [DETERMINATION BY COMMISSIONER.] As part of each 
  8.2   state revenue and expenditure forecast, the commissioner shall 
  8.3   make an assessment of expected MinnesotaCare program 
  8.4   expenditures for the remainder of the current biennium and for 
  8.5   the following biennium.  If the commissioner determines that 
  8.6   projected MinnesotaCare expenditures during a biennium will 
  8.7   exceed the total of:  (1) the funds projected to be available in 
  8.8   the health care access fund; and (2) projected annual payments 
  8.9   from the tobacco settlement required to be deposited in the 
  8.10  health care access fund under section 256L.021 for that 
  8.11  biennium, the commissioner of human services and the 
  8.12  commissioner of finance shall implement subdivision 1, effective 
  8.13  on the first day of the biennium for which the commissioner of 
  8.14  human services makes the determination. 
  8.15     Subd. 3.  [CONTINGENT APPLICABILITY.] Subdivision 1 is 
  8.16  effective only if the commissioner of human services makes a 
  8.17  determination under subdivision 2 that projected MinnesotaCare 
  8.18  program expenditures will exceed available funding during a 
  8.19  biennium.  If the commissioner makes this determination, 
  8.20  subdivision 1 is effective on the first day of the biennium for 
  8.21  which the commissioner makes the determination. 
  8.22     Sec. 7.  [CONTINGENT REPEALER; HEALTH CARE ACCESS FUND.] 
  8.23     Subdivision 1.  [REPEALER.] Minnesota Statutes 1998, 
  8.24  sections 16A.724; 256L.02, subdivision 4; and 295.581, are 
  8.25  repealed effective as provided under subdivision 3. 
  8.26     Subd. 2.  [TRANSFER TO GENERAL FUND.] Upon repeal of the 
  8.27  health care access fund under subdivision 1, the commissioner of 
  8.28  finance shall transfer any funds in the health care access fund 
  8.29  to the general fund and the health care access fund is combined 
  8.30  with and becomes part of the general fund. 
  8.31     Subd. 3.  [CONTINGENT EFFECTIVE DATE.] This section is 
  8.32  effective only if the commissioner of human services makes a 
  8.33  determination under Minnesota Statutes, section 256L.022, that 
  8.34  projected MinnesotaCare program expenditures will exceed 
  8.35  available funding during a biennium.  If the commissioner makes 
  8.36  this determination, this section is effective on the first day 
  9.1   of the biennium for which the commissioner makes the 
  9.2   determination. 
  9.3      Sec. 8.  [REPEALER.] 
  9.4      Subdivision 1.  [FEDERAL RESERVE; FINANCIAL 
  9.5   MANAGEMENT.] Minnesota Statutes 1998, sections 16A.76 and 
  9.6   256L.02, subdivision 3, are repealed effective July 1, 2000. 
  9.7      Subd. 2.  [MINNESOTACARE PROVIDER TAX.] Minnesota Statutes 
  9.8   1998, sections 295.50, subdivisions 1, 2, 2a, 3, 6, 6a, 7, 9b, 
  9.9   9c, 10a, 10b, 12b, 13, 14, and 15; 295.51; 295.52, subdivisions 
  9.10  1, 1a, 1b, 2, 3, 4, 4a, and 6; 295.53, subdivisions 2, 3, 4, and 
  9.11  4a; 295.54; 295.55, subdivisions 1, 4, 5, 6, and 7; 295.56; 
  9.12  295.57, subdivisions 1, 2, and 3; 295.58; 295.582; and 295.59; 
  9.13  and Minnesota Statutes 1999 Supplement, sections 295.50, 
  9.14  subdivision 4; 295.52, subdivisions 5 and 7; 295.53, subdivision 
  9.15  1; 295.55, subdivisions 2 and 3; and 295.57, subdivision 4, are 
  9.16  repealed effective July 1, 2000, for tax periods beginning on or 
  9.17  after that date. 
  9.18     Subd. 3.  [MCHA ASSESSMENT.] Minnesota Statutes 1998, 
  9.19  section 62E.11, subdivision 6, is repealed effective July 1, 
  9.20  2000. 
  9.21     Subd. 4.  [PROVIDER SURCHARGE.] Minnesota Statutes 1998, 
  9.22  section 256.9657, subdivisions 2 and 3, are repealed effective 
  9.23  July 1, 2000. 
  9.24     Sec. 9.  [EFFECTIVE DATE.] 
  9.25     (a) Section 1 is effective July 1, 2000, and applies to tax 
  9.26  periods beginning on or after that date.  
  9.27     (b) Section 2 is effective July 1, 2000, and applies to 
  9.28  losses and operating and administrative expenses incurred on or 
  9.29  after that date. 
  9.30     (c) Section 3 is effective July 1, 2000, and applies to 
  9.31  premium rates for health plans issued or renewed on or after 
  9.32  that date. 
  9.33     (d) Section 4 is effective July 1, 2000, and applies to 
  9.34  surcharge payments due on or after that date. 
  9.35     (e) Sections 5 to 7 are effective July 1, 2000. 
  9.36                             ARTICLE 2 
 10.1                          CONFORMING CHANGES 
 10.2      Section 1.  Minnesota Statutes 1998, section 62Q.095, 
 10.3   subdivision 6, is amended to read: 
 10.4      Subd. 6.  [EXEMPTION.] A health plan company, to the extent 
 10.5   that it operates as a staff model health plan company ~~as defined~~ 
 10.6   ~~in section 295.50, subdivision 12b,~~ by employing allied 
 10.7   independent health care providers to deliver health care 
 10.8   services to enrollees, is exempt from this section.  For 
 10.9   purposes of this subdivision, "staff model health plan company" 
 10.10  means a health plan company as defined in section 62Q.01, 
 10.11  subdivision 4, that employs one or more types of health care 
 10.12  provider to deliver health care services to the health plan 
 10.13  company's enrollees. 
 10.14     Sec. 2.  Minnesota Statutes 1998, section 214.16, 
 10.15  subdivision 2, is amended to read: 
 10.16     Subd. 2.  [BOARD COOPERATION REQUIRED.] The board shall 
 10.17  assist the commissioner of health in data collection activities 
 10.18  required under Laws 1992, chapter 549, article 7~~, and shall~~ 
 10.19  ~~assist the commissioner of revenue in activities related to~~ 
 10.20  ~~collection of the health care provider tax required under Laws~~ 
 10.21  ~~1992, chapter 549, article 9~~.  Upon the request of the 
 10.22  commissioner ~~or the commissioner of revenue~~, the board shall 
 10.23  make available names and addresses of current licensees and 
 10.24  provide other information or assistance as needed. 
 10.25     Sec. 3.  Minnesota Statutes 1998, section 214.16, 
 10.26  subdivision 3, is amended to read: 
 10.27     Subd. 3.  [GROUNDS FOR DISCIPLINARY ACTION.] The board 
 10.28  shall take disciplinary action, which may include license 
 10.29  revocation, against a regulated person for: 
 10.30     (1) intentional failure to provide the commissioner of 
 10.31  health with the data required under chapter 62J; 
 10.32     ~~(2) intentional failure to provide the commissioner of~~ 
 10.33  ~~revenue with data on gross revenue and other information~~ 
 10.34  ~~required for the commissioner to implement sections 295.50 to~~ 
 10.35  ~~295.58;~~ 
 10.36     ~~(3) intentional failure to pay the health care provider tax~~ 
 11.1   ~~required under section 295.52;~~ and 
 11.2      ~~(4)~~ (2) entering into a contract or arrangement that is 
 11.3   prohibited under sections 62J.70 to 62J.73. 
 11.4      Sec. 4.  Minnesota Statutes 1998, section 270B.01, 
 11.5   subdivision 8, is amended to read: 
 11.6      Subd. 8.  [MINNESOTA TAX LAWS.] For purposes of this 
 11.7   chapter only, unless expressly stated otherwise, "Minnesota tax 
 11.8   laws" means the taxes, refunds, and fees administered by or paid 
 11.9   to the commissioner under chapters 115B (except taxes imposed 
 11.10  under sections 115B.21 to 115B.24), 289A (except taxes imposed 
 11.11  under sections 298.01, 298.015, and 298.24), 290, 290A, 291, 
 11.12  297A, and 297H ~~and sections 295.50 to 295.59~~, or any similar 
 11.13  Indian tribal tax administered by the commissioner pursuant to 
 11.14  any tax agreement between the state and the Indian tribal 
 11.15  government, and includes any laws for the assessment, 
 11.16  collection, and enforcement of those taxes, refunds, and fees. 
 11.17     Sec. 5.  Minnesota Statutes 1999 Supplement, section 
 11.18  270B.14, subdivision 1, is amended to read: 
 11.19     Subdivision 1.  [DISCLOSURE TO COMMISSIONER OF HUMAN 
 11.20  SERVICES.] (a) On the request of the commissioner of human 
 11.21  services, the commissioner shall disclose return information 
 11.22  regarding taxes imposed by chapter 290, and claims for refunds 
 11.23  under chapter 290A, to the extent provided in paragraph (b) and 
 11.24  for the purposes set forth in paragraph (c). 
 11.25     (b) Data that may be disclosed are limited to data relating 
 11.26  to the identity, whereabouts, employment, income, and property 
 11.27  of a person owing or alleged to be owing an obligation of child 
 11.28  support. 
 11.29     (c) The commissioner of human services may request data 
 11.30  only for the purposes of carrying out the child support 
 11.31  enforcement program and to assist in the location of parents who 
 11.32  have, or appear to have, deserted their children.  Data received 
 11.33  may be used only as set forth in section 256.978. 
 11.34     (d) The commissioner shall provide the records and 
 11.35  information necessary to administer the supplemental housing 
 11.36  allowance to the commissioner of human services.  
 12.1      (e) At the request of the commissioner of human services, 
 12.2   the commissioner of revenue shall electronically match the 
 12.3   social security numbers and names of participants in the 
 12.4   telephone assistance plan operated under sections 237.69 to 
 12.5   237.711, with those of property tax refund filers, and determine 
 12.6   whether each participant's household income is within the 
 12.7   eligibility standards for the telephone assistance plan. 
 12.8      (f) The commissioner may provide records and information 
 12.9   collected under sections 295.50 to 295.59, as those sections 
 12.10  existed prior to the effective date of the repeal under section 
 12.11  8 of article 1, to the commissioner of human services for 
 12.12  purposes of the Medicaid Voluntary Contribution and 
 12.13  Provider-Specific Tax Amendments of 1991, Public Law Number 
 12.14  102-234.  Upon the written agreement by the United States 
 12.15  Department of Health and Human Services to maintain the 
 12.16  confidentiality of the data, the commissioner may provide 
 12.17  records and information collected under sections 295.50 to 
 12.18  295.59, as those sections existed prior to the effective date of 
 12.19  the repeal under section 8 of article 1, to the Health Care 
 12.20  Financing Administration section of the United States Department 
 12.21  of Health and Human Services for purposes of meeting federal 
 12.22  reporting requirements. 
 12.23     (g) The commissioner may provide records and information to 
 12.24  the commissioner of human services as necessary to administer 
 12.25  the early refund of refundable tax credits. 
 12.26     (h) The commissioner may disclose information to the 
 12.27  commissioner of human services necessary to verify income for 
 12.28  eligibility and premium payment under the MinnesotaCare program, 
 12.29  under section 256L.05, subdivision 2. 
 12.30     (i) The commissioner may disclose information to the 
 12.31  commissioner of human services necessary to verify whether 
 12.32  applicants or recipients for the Minnesota family investment 
 12.33  program, general assistance, food stamps, and Minnesota 
 12.34  supplemental aid program have claimed refundable tax credits 
 12.35  under chapter 290 and the property tax refund under chapter 
 12.36  290A, and the amounts of the credits. 
 13.1      Sec. 6.  [REPEALER.] 
 13.2      Subdivision 1.  [MINNESOTACARE PROVIDER TAX.] Minnesota 
 13.3   Statutes 1998, section 144.1484, subdivision 2; and Minnesota 
 13.4   Statutes 1999 Supplement, section 13.99, subdivision 86b, are 
 13.5   repealed effective July 1, 2000. 
 13.6      Subd. 2.  [PREMIUM TAX ON NONPROFIT HEALTH PLAN COMPANIES.] 
 13.7   Minnesota Statutes 1998, sections 62R.24; and 62T.10, are 
 13.8   repealed effective July 1, 2000. 
 13.9      Subd. 3.  [MCHA ASSESSMENT.] Minnesota Statutes 1998, 
 13.10  section 62T.09, is repealed effective July 1, 2000. 
 13.11     Sec. 7.  [EFFECTIVE DATE.] 
 13.12     Sections 1 to 5 are effective July 1, 2000.