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HF1635 (Legislative Session 94 (2025-2026))

Pollution control business surcharge imposed.

Related bill: SF2288

AI Generated Summary

This bill, H.F. No. 1635, proposes a pollution control surcharge on certain businesses in Minnesota. The key points of the bill are:

  1. Purpose: The bill aims to impose a surcharge on businesses and individuals involved in pollution violations, as determined by the Minnesota Pollution Control Agency (MPCA).

  2. Definitions:

    • "Pollution control business" refers to any entity that has been certified by the MPCA as having at least one delinquent pollution control violation.
    • A pollution control violation includes violations of various environmental laws and regulations in Minnesota Statutes.

  3. Surcharge Rates:

    • A 5% surcharge is imposed on the net pollution control income of:
      • Corporations involved in pollution control violations.
      • Individuals, trusts, and estates that derive income from pollution control businesses.

  4. Notification and Compliance Mechanism:

    • The MPCA Commissioner must notify businesses and individuals of violations and specify the necessary remedial actions.
    • If the business rectifies the issue within the given timeframe, the commissioner will certify that the violation has been remedied.
    • If the business fails to comply, the MPCA will issue a delinquency notice, making the entity subject to the surcharge for that tax year.

  5. Annual Reporting & Administration:

    • Every year, by January 31, the MPCA must submit a list of pollution violators to the Minnesota Department of Revenue.
    • The Minnesota Department of Revenue will administer, enforce, collect, and ensure compliance with this pollution control surcharge similarly to existing state taxes.

In summary, this bill seeks to financially penalize businesses and individuals who repeatedly violate pollution laws by imposing a 5% surcharge on their taxable income if they fail to address violations within the required time.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
February 26, 2025HouseFloorActionIntroduction and first reading, referred toEnvironment and Natural Resources Finance and Policy
March 02, 2025HouseFloorActionAuthor added

Citations

 
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      "summary": "This section deals with the addition modifications for computing Minnesota taxable income.",
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    "citation": "290.0131"
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    "analysis": {
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      "summary": "This section refers to the subtractions from federal taxable income to arrive at Minnesota taxable income.",
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    "citation": "290.0132"
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      "summary": "Section 290.06 outlines the individual income tax rates and structures.",
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    "citation": "115.01"
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    "analysis": {
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      "summary": "These sections pertain to water use and protection standards.",
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    "citation": "103F.701 to 103F.755"
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      "summary": "These sections involve consumer protection with respect to utilities and manufactured homes.",
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    "analysis": {
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      "summary": "Chapter 114C covers Minnesota environmental policy.",
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    "citation": "114C"
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  {
    "analysis": {
      "added": [],
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  {
    "analysis": {
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      "summary": "Chapter 115A covers waste management statutes.",
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    "analysis": {
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      "summary": "Chapter 116 pertains to the pollution control agency and pollution regulations.",
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]

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