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Minnesota DOR: COVID-19 Healthcare Relief Payments Not Taxable

Dated Aug. 21, 2020

SUMMARY BY TAX ANALYSTS

The Minnesota Department of Revenue published a bulletin explaining that some federal and state COVID-19 relief payments received by healthcare providers are not subject to the state provider tax, hospital tax, or surgical center tax, including payments from the federal Coronavirus Aid, Relief, and Economic Security Act.

MinnesotaCare Taxes: COVID-19 Relief Payments

08/20/2020

The following COVID‐19 relief payments are not subject to Provider, Hospital, or Surgical Center taxes.

Federal CARES Act

Payments received under the following federal laws to prevent, prepare for, and respond to the COVID‐19 pandemic:

  • Public Law No. 116‐127

  • Public Law No. 116‐136

  • Public Law No. 116‐139

Minnesota Department of Health

  • Payments received from the Public Health Response Contingency Account (2020 Minnesota Laws, Chapter 70, Article 1).

  • Payments received from the Health Care Response Fund and Provider Grant Program (2020 Minnesota Laws, Chapter 70, Article 2).

We will provide more information on how to report these payments on your 2020 MinnesotaCare tax return in our 2020 filing instructions for providers, hospitals, and surgical centers.

Questions?

If you have questions, contact us at MinnesotaCare.tax@state.mn.us or 651‐282‐5533.

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