Discussion of House and Senate offers.

Discussion

Call to Order.

Discussion of House and Senate offers.

Call to Order

Introductions

Walkthrough of Spreadsheet labeled 2025 Senate Omnibus Taxes Bill - SC3276

Summary of the SC3267 document

Call to Order.

Adoption of the minutes from 5/8/25.

SF2374 - Tax provisions modifications

Call to Order.

Adoption of the minutes from 5/7/25.

SF2374 - Tax provisions modifications

Call to Order.

Approval of the minutes from 5/6/25.

SF2374 - Tax provisions modifications *(Informational Only)*

Call to Order.

Approval of the minutes from 4/29/25.

Presentation by the Minneapolis Sports Facilities Authority.

SF3152 - Minnesota Sports facilities Authority appropriation contingent on certain revenues from the conduct of electronic pull tabs

Call to Order.

Adoption of the minutes from 4/24/25.

SF0219 - Electric-assisted bicycle rebate program modification

SF2337 - Unobligated tax increment use clarification

SF2530 - Orderly and environmentally responsible development of the states gas resources facilitation provision and appropriation

SF3405 - Pass-through entity tax expiration modification

SF3413 - Certain property owned by an Indian Tribe property tax exemption establishment

Call to Order.

Adoption of the minutes from 4/23/25.

SF3228 - Certain remittance requirements modification

SF2772 - Special agricultural homestead requirements modifications

SF3374 - Free musical entertainment for the general public annual expenditure limit expansion provision

SF1633 - Class 2c managed forest lands classification eligibility clarification provision

SF3364 - Subtraction from income provision for certain commercial loans issued by financial institutions

SF2849 - Exemption modification for agriculture processing materials

SF2915 - Exemptions for institutions of public charity provisions modification

Call to Order.

Adoption of the minutes from 4/22/25.

SF2255 - E-12 education appropriations and provisions modifications

SF2669 - Health and Human Services provisions modifications

Call to Order.

Adoption of the minutes from 4/10/25.

SF2657 - City of St. Paul local sales tax extension provision

SF0186 - Refundable income tax credit for certain teachers authorization

SF0219 - Electric-assisted bicycle rebate program modification

SF3336 - Rebate from the solid waste management tax requirement for materials removed from the waste stream for recycling, composting, or reuse

SF2854 - Refundable exemption provision for construction material for certain research and development campuses

SF3017 - Hermantown local sales and use tax duration extension

SF3194 - Certain assets of colleges and universities tax on certain growth establishment and special revenue fund account establishment

Call to Order.

Adoption of the minutes from 4/9/25.

SF0966 - Electric vehicle surcharge modification

SF2688 - Surcharge on all-electric vehicles modification

SF2092 - Kilowatt per hour tax enactment for electric vehicle charging

SF2815 - Quarterly pharmacy tax refunds establishment

SF0447 - Consumer protection restitution account establishment provision, public compensation payments exclusion from certain calculations of income provision, certain data classified as public provision, and appropriation

SF3237 - Professional Golfers' Association of America sponsored championship golf tournaments admission sales and use tax exemption provision

Call to Order.

Adoption of the minutes from 4/8/25.

SF3197 - Certain social media businesses excise tax establishment provision

Call to Order.

Adoption of the minutes from 4/1/25.

SF2993 - City of Minneapolis Upper Harbor Terminal Amphitheater construction materials refundable exemption provision and appropriation

SF1475 - Edina refundable exemption provision for construction materials for certain projects

SF2795 - City of East Grand Forks project construction materials refundable exemption provision and appropriation

SF3076 - Certain independent School District No. 561, Goodridge, project construction materials refundable exemption provision and appropriation

SF3016 - Monticello refundable exemption provision for construction materials for construction of a water treatment facility

SF3114 - Independent School District No. 186, Pequot Lakes construction projects refundable exemption provision and appropriation

SF3009 - Brooklyn Park tax increment financing special rules establishment

SF2727 - City of St. Cloud redevelopment districts construction projects materials refundable exemption provision and appropriation

SF2860 - St. Cloud special tax increment financing authority provision

SF2997 - Taxes provisions modification

SF3189 - Volunteer drivers individual income subtraction increase provision

SF2636 - Minnesota intercollegiate sports tickets and admissions sales tax exemption authorization

SF2581 - Taxpayer assistance grants and tax credit outreach grants appropriation

SF2580 - Correction of certain errors regarding the taxable year to which a deductible contribution is attributed requirement provision

Call to Order.

Adoption of the minutes from 4/1/25.

SF2754 - Border city enterprise zones allocation increase provision and tax reduction authority modification provision

SF1428 - Beginning farmer tax credits eligibility expansion provision

SF2108 - Lakeshore land payment establishment modification

SF2116 - Calculation of town aid modification

SF2626 - Definition modification of agricultural products for class 2 agricultural property classification

Call to Order

Adoption of the minutes from 3/27/25

SF1402 - Medical assistance rate adjustments establishment for physician and professional services

SF2413 - Hospital assessment requirement provision and hospitals in the medical assistance program directed payments requirement provision

SF1197 - School district seasonal tax base replacement aid establishment

SF2765 - Small rural ambulance services health care gross receipts taxes exemption provision

SF2944 - City of Alpha 2023 aid penalty forgiveness provision and appropriation

SF2879 - Certain small business investment credit requirements modifications

SF2880 - Local government debt financing modifications

Call to Order.

Adoption of the minutes from 3/26/25.

SF0768 - Underutilized buildings conversion refundable tax credit proposal, sunset for the credit provision, and appropriation

SF2115 - Second assignment of the historic structure rehabilitation credit permission

SF2615 - Electric generation facility property tax exemption provision

SF1197 - School district seasonal tax base replacement aid establishment

SF2580 - Correction of certain errors regarding the taxable year to which a deductible contribution is attributed requirement provision

SF2581 - Taxpayer assistance grants and tax credit outreach grants appropriation

Call to Order.

Adoption of the minutes from 3/25/25.

SF2083 - Oakdale tax increment financing special rules authorization

SF2407 - St. Paul special rules proposal

SF2463 - Marshall tax increment financing special rules authorization

SF1868 - City of Lakeville certain projects construction materials refundable exemption provision and appropriation

SF1917 - Aitkin Public Schools refundable exemption provision for construction materials for certain projects

SF1981 - Construction materials used in certain projects in the city of Ramsey sales and use tax exemption modification

SF2378 - Albert Lea city projects construction materials refundable sales and use tax exemption establishment

SF0158 - Ellsworth Independent School District sales and use tax exemption for construction materials authorization

SF2014 - Cottonwood County refundable exemption provision for construction materials for certain projects

SF1969 - Exemption expansion for purchases by nonprofit snowmobile clubs

SF2049 - Rochester Public Utilities Advanced Metering Infrastructure Project certain electric meters and software exemption provision

Call to Order.

Adoption of the minutes from 3/20/24.

SF2374 - Tax provisions modifications *(Informational Only)*

Call to Order.

Adoption of the minutes from 3/19/25.

SF2129 - Gross revenues tax on entities manufacturing and selling products containing PFAS imposition; xx cleanup account in the special revenue fund establishment; XX Advisory Commission establishment

SF2290 - Income tax rates and brackets modifications provisions

Call to Order.

Adoption of the minutes from 3/18/25.

SF2374 - Tax provisions modifications

Call to Order.

Adoption of the minutes from 3/13/25.

SF0765 - Certain definitions modifications for purposes of certain regional sales taxes

SF1108 - City of Stewart 2023 aid penalty forgiveness provision and appropriation

SF0960 - Agricultural riparian buffer property tax exemption establishment, taxing jurisdictions reimbursement requirement, and appropriation

SF2199 - Valuation reductions permission on certain property with conservation restriction or easements

SF2293 - Critical access dental clinics employee student loan payments income tax subtraction establishment provision

Call to Order.

Adoption of the minutes from 3/12/25

SF2076 - Homestead resort properties tier limits modification

SF0132 - Electric Cooperatives tax exemption, valuation, and distribution provisions modifications

Call to Order.

Adoption of the minutes from 3/5/25.

SF1356 - City of Spring Lake Park city hall facility construction material refundable tax exemption provision and appropriation

SF1425 - City of Burnsville city hall construction materials refundable tax exemption provision and appropriation

SF1684 - Moorhead City Hall renovation project construction materials refundable exemption provision and appropriation

SF1994 - Moorhead tax increment financing district No. 31 5 year rule extension authorization

SF1476 - Edina five-year rule extensions and duration extensions for tax increment financing provision

SF0109 - City of Maplewood tax increment financing special rules authorization

SF0736 - Minnetonka special tax increment financing rules authorization

SF1314 - Ramsey special rules authorization

SF1570 - City of Apple Valley Central Maintenance Facility project building materials refundable exemption provision and appropriation

SF1617 - Certain Cook County schools construction project materials refundable exemption and appropriation

SF1638 - Lake Superiors School District refundable exemption provision for construction projects

SF1541 - Grain bins and related construction material, supplies and tractor tires sales and use tax exemption

SF1604 - Farm fencing and equipment exemption provision

SF1712 - State agricultural society outstanding debt maximum increase provision and certain construction materials sales tax exemption

Call to Order.

Adoption of the minutes from 2/27/25.

SF1587 - Property tax exemption extension for property held for economic development

SF1579 - Certain Indian Tribe owned property tax exemption establishment provision

SF0755 - Shareholder limit increase for entity-owned agricultural homestead property

SF1028 - Fire protection and emergency medical services special taxing districts establishment, fire protection and emergency medical service aid provision, and appropriation

SF1269 - Minnesota agricultural water quality certification program credit for certain acres establishment and appropriation

SF1419 - Agricultural assets owners available credit cap elimination provision

SF1498 - Definition modification of agricultural land for agricultural property classification

Call to Order.

Approval of the minutes from 2/26/25.

SF1312 - Allocation increase for the credit for sustainable aviation fuel

Call to Order.

Adoption of the minutes from 2/25/25

SF0375 - Authority and requirements modification for local sales and use taxes

SF0044 - Vendor allowance provision

Call to Order.

Adoption of the minutes from 2/20/25.

SF0769 - Certain data centers tax exemption modification

Call to Order.

Adoption of the minutes from 2/19/25.

SF0013 - Woodbury refundable exemption provision for construction materials for certain projects

SF0945 - Redwood Independent School District refundable exemption for construction material provision for certain projects

SF0067 - City of Becker refundable exemption for certain construction materials provision and appropriation

SF0069 - Big Lake Public School District refundable construction exemption provision and appropriation

SF0070 - Becker Public School District refundable construction exemption provision and appropriation

SF0220 - Fairmont sales and use tax exemption for construction materials authorization

SF0957 - Benton County government center refundable exemption for certain construction materials provision

SF1155 - City of Delano construction materials for an ice rink refundable tax exemption provision and appropriation

SF0344 - Chanhassen sales and use tax exemption for construction materials authorization

SF0010 - Rochester refundable exemption provision for construction materials for a water reclamation plant

SF0782 - Olmsted County refundable exemption provision for certain construction materials for a regional exhibition center

SF1077 - Refundable exemption provision for certain materials and equipment used in construction of the Stearns County Justice Center

SF1089 - Appropriation increase for soil and water conservation district aid

SF1184 - Minneapolis-St. Paul International Airport renovation refundable tax exemption provision for construction materials

Call to Order.

Approval of the minutes from 2/18/25.

SF0209 - Illegal cannabis and controlled substances tax repeal

SF0210 - Providing that a certain uncodified provision in the federal law that relates to provisions of the Internal Revenue Code does not apply

SF0860 - Certain discharges of indebtedness subtraction provision and certain discharges of indebtedness from income for purposes of the property tax refund and the renter's income tax credit exclusion provision

SF1027 - Certain airport property tax exemption provisions modifications

SF1046 - Transfer and certification provisions modification

SF0009 - Commissioner of revenue requirement to establish an online system to claim the political contribution refund

Call to Order.

Approval of the minutes from 2/13/25.

SF0883 - Broadband and Internet access services fiber and conduit services sales and use tax exemption

SF0011 - Exemption modification for firearm storage units

SF0735 - Exemption modification for telecommunications or pay television services machinery and equipment

SF0007 - Eligibility modification for redevelopment districts

SF0023 - Unobligated increment uses clarification

Call to Order.

Approval of the minutes from 2/12/24.

SF0542 - St. Louis County certain housing development projects construction materials refundable exemption and appropriation

SF0061 - Plymouth refundable exemption provision for certain construction materials for certain projects

SF0048 - Refundable exemption provision for construction materials used in certain projects in the Russell Tyler Ruthton Independent School District

SF0152 - Adrian Independent School District refundable sales and use tax exemption authorization

SF0153 - Edgerton School District refundable sales and use tax exemption for construction materials authorization

SF0154 - Heron Lake-Okabena Independent School District sales and use tax exemption for construction materials authorization

SF0155 - Windom Independent School District sales and use tax exemption for construction materials authorization

SF0156 - Round Lake-Brewster Independent School District sales and use tax exemption for construction materials

SF0157 - Hills-Beaver Creek Independent School District sales and use tax exemption for construction materials

SF0159 - Worthington Independent School District sales and use tax exemption for construction materials authorization

SF0160 - Martin County West Independent School District sales and use tax exemption for construction materials authorization

Call to Order.

Approval of the minutes from 2/6/25.

SF0195 - Columbia Heights sales tax exemption for construction materials authorization

SF0005 - Refundable exemption provision for certain construction materials purchased for Browerville Public Schools

Department of Revenue review of the August 2024 Solid Waste Management Tax (SWMT) report.

SF1082 - Dedication to the resource management account increase

SF0066 - Maple Grove refundable exemption provision for construction materials

SF0167 - Watertown sales tax exemption for construction materials authorization

SF0837 - Canby Independent School District construction materials refundable sales and use tax exemption authorization

SF0972 - Construction materials used in Itasca County refundable sales and use tax exemption authorization

Call to Order

Adoption of the minutes from 2/5/25

Office of the State Auditor review of the annual Tax Increment Financing (TIF) Legislative Report

SF0063 - Plymouth tax increment financing special rules authorization

SF0065 - Maple Grove tax increment financing special rules authorization

SF0085 - City of Brooklyn Center tax increment financing special rules authorization

SF0115 - City of Eden Prairie tax increment financing special rules authorization

Call to Order

Adoption of the minutes from 2/4/25

SF0004 - Subtraction expansion for military retirement pay

SF0501 - Minnesota education credit eligible expenses expansion provision

SF0668 - Subtraction modification for National Guard and reserve compensation

SF0749 - Exemption provision for all school supplies

SF0519 - Credit proposal for graduates of aerospace and aviation-related educational programs and employers of program graduates

SF0783 - Private letter ruling program establishment

Call to Order

Adoption of the minutes from 1/30/25

SCRFA presentation on property taxes

Minnesota Association of Assessing Officers presentation on property taxes

Call to Order

Adoption of the minutes from 1/29/25

SF0441 - Temporary income tax credit for the purchase and installation of solar energy systems authorization

SF0219 - Electric-assisted bicycle rebate program modification

SF0378 - Certain sales and use tax collections allotment to the Minnesota Amateur Sports Commission

SF0431 - Volunteer fire and rescue workers income tax subtraction establishment

SF0345 - Nonprofit bird preservation organizations sales and use tax exemption authorization

SF0455 - Nonprofit outpatient rehabilitation clinics sales and use tax exemption establishment

Call to Order

Adoption of the minutes from 1/28/25

SF0128 - City aid formula sparsity factor establishment and appropriation

SF0199 - Homestead redevelopment area credit establishment and appropriation

SF0308 - Homestead property confessions of judgements interest rates charged modification

SF0309 - Property tax refund filing day extended by one year provision

SF0363 - Property tax exemption establishment for certain property owned by an Indian Tribe

SF0051 - Property tax abatement permission for land bank property

Call to Order

Adoption of the minutes from 1/23/25

Department of Revenue presentation on the Governor's 2025 Budget Proposal

SF0249 - Credit modification for attaining a master's degree in licensure field to include a master's degree in special education

SF0297 - Land clearing equipment tax exemption modification

SF0046 - Exemption provision for income earned by certain nonresident employees

Call to Order.

Adoption of the minutes from 1/22/25.

SF0255 - Property tax exemption establishment for certain property owned and operated by a congressionally chartered veterans service organization

SF0030 - Obsolete provisions removal and portability provision of the estate tax exclusion

SF0211 - Foreign service pension taxable income subtraction

SF0132 - Electric Cooperatives tax exemption, valuation, and distribution provisions modifications

SF0339 - Licensed in-home child care provider property tax credit establishment; appropriating money

Call to order

Adoption of the minutes from 1/21/25

SF0268 - Additional purchases made by public and private health plans exemption

SF0088 - Individual income, corporate franchise, and sales and use tax assessments limitations provision

SF0033 - Requirements modification for class 4d(1) low-income rental housing

SF0006 - Resident trust definition modification

SF0245 - Qualified relatives expansion for special agricultural homestead

Call to order

Adoption of the minutes from 1/16/25

SF0105 - Income definition modification for purposes of the property tax refund

SF0034 - Food service establishment equipment exemption creation

SF0011 - Exemption modification for firearm storage units

SF0045 - Certain requirements modification for the Tax expenditure Review Commission

SF0049 - Exemption permission for certain leased land

Call to Order

Adoption of the minutes from 1/15/25

Department of Revenue report on Gross Operating Revenue

Department of Revenue review of the FY 2023-2024 Board of Assessors report

Department of Revenue review of the 2024 Lakeshore Valuation Report

Department of Revenue/Department of Natural Resources report on PILT

Call to Order

Department of Revenue review of the Tax Expenditure Budget FY 2024-2027

Legislative Budget Office review of the Tax Expenditure Review Commission 202 Annual Report

Department of Revenue review of the 2024 Obsolete, Unnecessary, or Duplicative Rules Annual Report

Department of Revenue review of TCJA/Federal Conformity issues for Minnesota