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Federal Law Preempts Oregon Minimum Tax for Medicare Insurer

May 4, 2021, 7:38 PM

Oregon’s minimum corporate tax doesn’t apply to a Medicare insurance provider because federal law preempts the tax, the Oregon Tax Court ruled.

The court granted Health Net Life Insurance Co.’s motion for summary judgment, after addressing the question of whether the Oregon tax imposed on the insurer fell under a series of 1990s federal Medicare laws and rules that preempted “premium taxes or similar taxes.”

Health Net is an insurer that provided Medicare Advantage health benefits to seniors in Oregon. Health Net received $324,156,271 in premiums from Medicare and Oregon seniors in 2017.

The insurer paid $100,000 in...

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