SF1956

SF1956 (Legislative Session 94 (2025-2026))

Lawful gambling receipts imposed taxes repealer and various technical changes

Related bill: HF49

AI Generated Summary

This bill proposes the repeal of all taxes imposed on lawful gambling receipts in Minnesota and includes related technical changes to state statutes. Specifically, it amends and removes various statutory provisions and rules related to the taxation and regulation of lawful gambling. The bill modifies sections of Minnesota Statutes 2024 that reference gambling taxes and repeals numerous provisions in Chapter 297E, which governs lawful gambling taxes, as well as certain administrative rules.

If enacted, the bill would eliminate the state's existing tax structure on lawful gambling, removing financial obligations related to gambling tax collection, reporting, and remittance. The bill has been introduced in the Minnesota Senate and referred to the Taxes Committee for further consideration.

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": [
        "Clarification on responsibility for supervision and control over tax filings."
      ],
      "removed": [
        "Specific removal not detailed in section text."
      ],
      "summary": "This bill amends liability provisions related to tax filings under section 270C.56.",
      "modified": [
        "Expands scope of liability to additional tax chapters and sections."
      ]
    },
    "citation": "270C.56"
  },
  {
    "analysis": {
      "added": [
        "Technical changes, details not explicitly provided."
      ],
      "removed": [],
      "summary": "This bill includes modifications to tax exemptions under section 297A.68.",
      "modified": [
        "Subdivision 3a is adjusted, possibly altering exemption criteria."
      ]
    },
    "citation": "297A.68"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Amendments to section 299L.03 relate to gaming regulations and oversight.",
      "modified": [
        "Subdivision 1 possibly amended, scope not detailed."
      ]
    },
    "citation": "299L.03"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 299L.07 modifications pertain to gambling enforcement.",
      "modified": [
        "Subdivision 8 likely altered for clarity or scope."
      ]
    },
    "citation": "299L.07"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Changes to section 349.12 deal with definitions related to gambling.",
      "modified": [
        "Subdivision 25 modified to update or clarify terms."
      ]
    },
    "citation": "349.12"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Amendments to regulatory powers under section 349.151.",
      "modified": [
        "Subdivision 4 adjusted for regulatory framework."
      ]
    },
    "citation": "349.151"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 349.162 changes impact licensing provisions for gambling.",
      "modified": [
        "Subdivision 2 amended for licensing process or criteria."
      ]
    },
    "citation": "349.162"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill amends manufacturing and distribution regulations in section 349.163.",
      "modified": [
        "Subdivision 5 modified, details of changes unspecified."
      ]
    },
    "citation": "349.163"
  },
  {
    "analysis": {
      "added": [
        "Technical updates, content specifics not given."
      ],
      "removed": [],
      "summary": "Section 349.1641 relates to distributor license fees, with technical amendments.",
      "modified": []
    },
    "citation": "349.1641"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Amendments to recordkeeping requirements in section 349.19.",
      "modified": [
        "Subdivision 5 adjusted for compliance and reporting."
      ]
    },
    "citation": "349.19"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Adjustments to lawful gambling regulations in section 349.2125.",
      "modified": [
        "Subdivisions 1 and 3 are amended, details unspecified."
      ]
    },
    "citation": "349.2125"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill modifies enforcement and compliance in section 349.2127.",
      "modified": [
        "Subdivisions 1, 2, and 4 updated, specifics not provided."
      ]
    },
    "citation": "349.2127"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Amendments to local regulation provisions under section 349.213.",
      "modified": [
        "Subdivision 1 amended to reflect local adjustments."
      ]
    },
    "citation": "349.213"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 349.22 updated concerning lawful gambling operation.",
      "modified": [
        "Subdivision 2 modified for operational provisions."
      ]
    },
    "citation": "349.22"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Amendments relate to withholding tax responsibilities under section 290.92.",
      "modified": [
        "Updates to responsibilities and scope of withholding requirements."
      ]
    },
    "citation": "290.92"
  }
]