SF70 (Legislative Session 94 (2025-2026))
Becker Public School District refundable construction exemption provision and appropriation
Related bill: HF520
AI Generated Summary
This legislative bill, Senate File No. 70, proposes a tax exemption for construction materials and equipment used in various construction and renovation projects within the Becker Public School District in Minnesota. Specifically, it targets materials and supplies for projects at several educational and district facilities, including early childhood, primary, intermediate, middle, and high schools, as well as a transportation building and a multipurpose athletic facility.
The exemption will apply to purchases made between January 1, 2022, and December 31, 2024. Although the sales tax will initially be collected normally, it will later be refunded to those eligible, after June 30, 2025. Funds needed to cover these refunds will be taken from the state's general fund.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| January 15, 2025 | Senate | Floor | Action | Introduction and first reading | |
| January 15, 2025 | Senate | Floor | Action | Referred to | Taxes |
Citations
[
{
"analysis": {
"added": [],
"removed": [],
"summary": "This bill references the sales tax rate under Minnesota Statutes section 297A.62.",
"modified": [
"Applies the existing tax rate for refunds on specified school district projects."
]
},
"citation": "297A.62"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "The bill uses existing refund procedures as detailed in section 297A.75.",
"modified": [
"Specifies the refund process to be used for construction materials for Becker School District."
]
},
"citation": "297A.75"
}
]