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SF2288 (Legislative Session 94 (2025-2026))

Certain businesses pollution control surcharge provision

Related bill: HF1635

AI Generated Summary

Purpose of the Bill

The bill proposes the imposition of a pollution control surcharge on certain businesses in Minnesota. The goal is to financially incentivize companies to adhere strictly to pollution control regulations by penalizing those with violations.

Main Provisions

  • Pollution Control Surcharge: The bill introduces a surcharge for individuals, trusts, estates, and corporations with income derived from businesses identified as having pollution control violations. The surcharge rate is set at 5% of the net pollution control income.
  • Definition and Calculation:
    • Net Pollution Control Income: This is calculated differently for corporations, individuals, and trusts. It involves the taxable or adjusted gross income related to businesses defined as having pollution control violations.
    • Pollution Control Business: Defined as any entity certified by the Minnesota Pollution Control Agency (MPCA) as having at least one delinquent pollution control violation.
    • Violation Criteria: Encompasses any breach of specific environmental statutes, rules, or orders, particularly those aimed at pollution prevention and control.

Significant Changes to Existing Law

  • New Surcharge Introduction: The bill adds a distinct financial penalty in the form of a surcharge to existing tax liabilities for those businesses that fail to address and rectify pollution violations.
  • Certification and Notification Process: The MPCA is tasked with identifying and notifying businesses of their violations and providing guidelines for remedial actions. They must certify the resolution of violations or issue delinquency notices if unresolved, impacting the imposition of the surcharge.

Relevant Terms

pollution control surcharge, net pollution control income, pollution control business, pollution control violation, Minnesota Pollution Control Agency (MPCA), delinquency notice, environmental statutes.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
March 09, 2025SenateFloorActionIntroduction and first reading
March 09, 2025SenateFloorActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "References modifications in taxable income for pollution control businesses in relation to subdivisions 8 to 10, 16, and 17.",
      "modified": []
    },
    "citation": "290.0131"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "References section 290.0132 subdivisions 9 and 27 for allowable subtractions from net pollution control income.",
      "modified": []
    },
    "citation": "290.0132"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Describes the additional tax imposed on pollution control businesses under section 290.06.",
      "modified": []
    },
    "citation": "290.06"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Determines how amounts are assignable or allocable to Minnesota for pollution control businesses.",
      "modified": []
    },
    "citation": "290.17"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Defines a 'person' within the meaning provided in section 115.01 subdivision 10.",
      "modified": []
    },
    "citation": "115.01"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Details the range of pollution control violations from sections 103F.701 to 103F.755 relevant for determining violations.",
      "modified": []
    },
    "citation": "103F.701 to 103F.755"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "References violations applicable from sections 325E.10 to 325E.1251 for pollution control.",
      "modified": []
    },
    "citation": "325E.10 to 325E.1251"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Cites section 325E.32 as a basis for potential pollution control violations.",
      "modified": []
    },
    "citation": "325E.32"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Chapter 114C is noted as relevant legislation for pollution violation considerations.",
      "modified": []
    },
    "citation": "114C"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Chapter 115 laws about pollution that could be cited as violations.",
      "modified": []
    },
    "citation": "115"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Chapter 115A is referenced as part of the legal framework for pollution violations.",
      "modified": []
    },
    "citation": "115A"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Regulations in chapter 116 are relevant to pollution control violations.",
      "modified": []
    },
    "citation": "116"
  }
]

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