SF1917 (Legislative Session 94 (2025-2026))
Aitkin Public Schools refundable exemption provision for construction materials for certain projects
Related bill: HF1833
AI Generated Summary
This bill (S.F. No. 1917) proposes a refundable sales and use tax exemption for construction materials, supplies, and equipment used in specific Aitkin Public Schools projects. The exemption applies to purchases made between June 1, 2025, and December 31, 2027, for the construction or renovation of:
- A prekindergarten through grade 6 elementary school
- A bus transportation facility
- A community wellness center
- A high school
The tax will still be collected at the standard rate and then refunded after June 30, 2025, in accordance with Minnesota Statutes. Additionally, the bill appropriates funds from the general fund to the Commissioner of Revenue to cover refund payments.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 26, 2025 | Senate | Floor | Action | Introduction and first reading | |
| February 26, 2025 | Senate | Floor | Action | Referred to | Taxes |
Citations
[
{
"analysis": {
"added": [
"Specifies tax rate application for refund purposes under stated conditions."
],
"removed": [],
"summary": "This bill discusses the application of sales tax under section 297A.62 for specific construction projects in the Aitkin Public School District.",
"modified": []
},
"citation": "297A.62"
},
{
"analysis": {
"added": [
"Incorporates refund procedure similar to clause 17 for new eligible projects."
],
"removed": [],
"summary": "This bill modifies the refund process for sales tax paid on certain materials under section 297A.75.",
"modified": []
},
"citation": "297A.75"
}
]