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MinnesotaCare Research Credit

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The Research Credit applies to health care providers and hospitals who use receipts received from providing patient services to fund or conduct qualifying research. The credit is directly applied against any MinnesotaCare tax owed by the health care provider or hospital, but the credit cannot exceed the total tax owed.

Note: Health care providers and hospitals may only claim the Research Credit if they do not qualify for the Health Care Research Exemption. The Health Care Research Exemption applies to health care providers, hospitals, and surgical centers who receive payments for providing patient services through a formal program of health care research. See MinnesotaCare Tax Exemptions for more information on the exemption. You can also find additional information on differences between the Research Credit and the Health Care Research Exemption in Revenue Notice 06-07.

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