CHICAGO -- The Minnesota Health Care Commission is studying a variety of unusual taxes that could be used to raise money once a state law mandating universal health care coverage takes effect in 1997.

The state-sponsored health insurance program, known as Minnesotacare, was approved by the state legislature in 1992 with the goal of establishing universal coverage in five years. MinnesotaCare now serves 72,000 people, leaving about 390,000 still to be covered.

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