All Taxation Legislation - Minnesota
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Latest Action: 05/15/2008 - Introduction and first reading Bill Text "Renewable Energy Feed-In Tariff Act of 2008"; establishing a renewable energy projects rate schedule; defining certain energy terms and projects; establishing a tariff and tariff terms and rates; regulating reduction for other incentive programs and sales to nonqualifying owners; requiring public utilities commission (PUC) tariff review and adjustment; requiring electric utilities interconnection; requiring the PUC to approve standard contracts; requiring the PUC to require electric utilities to file rate schedules; providing for renewable electricity generator loan eligibility; requiring the PUC to submit a report to the legislature and the governor by certain dates (rt) Comment on Bill Latest Action: 05/13/2008 - Introduction and first reading, referred to Environment and Natural Resources Bill Text Private sale of certain tax-forfeited land authorized. HF4241 - Health care provider tax proceeds dedicated to MinnesotaCare and health care access, and constitutional amendment proposed.
Latest Action: 05/13/2008 - Author added Scalze Bill Text Health care provider tax proceeds dedicated to MinnesotaCare and health care access, and constitutional amendment proposed. Latest Action: 02/07/2007 - Introduction and first reading Bill Text Authorizing the commissioner of employment and economic development (DEED) in consultation with the commissioner of revenue to designate family agricultural revitalization zones (FARMZ) for on farm agricultural processing facility projects under the job opportunity building zones (JOBZ) program, requiring the commissioner to consider tax incentives, limiting qualifying projects to agricultural processing facilities; providing for application of JOBZ rules (rt) SF1860 - Income, corporate franchise, estate and property tax refunds federal conforming provisions
Latest Action: 03/14/2007 - Introduction and first reading Bill Text Relating to taxation; conforming to various federal tax changes for individual income, corporate franchise, estate tax and property tax refunds (rt) Latest Action: 03/08/2007 - Referred to Taxes Bill Text Appropriating money to the commissioner of revenue to make grants to nonprofit organizations to coordinate and aid low income taxpayer assistance services (rt) SF3501 - County out of home placement aid
Latest Action: 03/06/2008 - Introduction and first reading Bill Text Relating to taxation; providing for additional county program aid to meet the cost of out of home placement programs (me) Latest Action: 02/12/2008 - Introduction and first reading Bill Text Authorizing the Cass county board of directors to establish a hospital district; providing for operation of the district; providing for a hospital district board; providing for a tax levy (ra) SF3381 - Fire services unpaid charges local government tax refund collection eligibility
Latest Action: 03/03/2008 - Introduction and first reading Bill Text Adding fire service unpaid charges addition to the list of services eligible for local government collection on tax refunds (rt) Latest Action: 01/04/2007 - Introduction and first reading Bill Text Relating to transportation ARTICLE 1 - COUNTY WHEELAGE TAX Expanding the county wheelage tax statewide, increasing the limit and requiring crediting to the road and bridge fund of the county levying the tax; modifying certain definitions under motor vehicle registration tax provisions ARTICLE 2 - VEHICLE REGISTRATION TAX Modifying the imposition of the motor vehicle registration tax on passenger automobiles in subsequent years; defining certain terms for exceptions purposes ARTICLE 3 - MOTOR VEHICLE SALES TAX Creating transit fund and accounts; establishing phase in of motor vehicles sales tax revenues to transportation ARTICLE 4 - FUEL TAX Increasing the gasoline and special fuels tax rates and providing for annual inflation adjustments by the commissioner of revenue ARTICLE 5 - COUNTY STATE-AID FUND DISTRIBUTION Modifying the county [...] show full description SF0983 - Revisor's bill
Latest Action: 02/19/2007 - Introduction and first reading Bill Text Revisor's bill ARTICLE 1 - GENERAL PROVISIONS Making miscellaneous technical corrections and removing obsolete and redundant references to statutes and other laws relating to legislative audits, government data practices, criminal justice data, state fair liquor sales, a road name, sewage treatment replacement systems, the legislative commission on waste management, battery management pilot projects, mixed municipal solid waste incinerators, the workforce development council, the national board of medical examiners, limited market value, office of enterprise technology and enterprise technology revolving fund, constables, fiduciaries, the crime victim and witness advisory council, unlicensed mental health practitioners and the office of unlicensed mental health practice, city of Worthington general election date, cigarette and tobacco products tax and liquor excise tax effective dates; providing [...] show full description SF3115 - JOBZ program provisions modifications; regional emerging business investment tax credit
Latest Action: 03/06/2008 - Comm rpt: To pass as amend & re-ref to Taxes Bill Text 1ERelating to economic development ARTICLE 1 - JOBZ REQUIREMENTS Defining targeted rural opportunity community to include cities or towns with population loss or a higher than average unemployment rate; specifying state review criteria for commissioner of employment and economic development (DEED) approval of business subsidy agreements; requiring job opportunity building zone (JOBZ) business subsidy agreements to comply with certain agreement requirements; requiring written commissioner approval and specifying conditions required for commissioner approval; requiring standard agreement development by the commissioner, local government unit business subsidy reports on progress and public notice and hearing; allowing JOBZ qualified businesses and targeted rural opportunity communities tax benefits treatment the same year of agreement signature and into the future for a certain time period, specifying exclusions;[...] show full description SF3009 - Mankato sales and use tax revenues use authority expansion and other local taxes imposition authority
Latest Action: 02/25/2008 - Introduction and first reading Bill Text Authorizing the city of Mankato to extend the sales and use tax; expanding the use of revenues to include the performing arts theatre and the southern Minnesota womens hockey exposition center; authorizing imposition of a food and beverage tax and an entertainment tax, specifying use of proceeds; providing for collection, administration and enforcement; repealing certain previous limitations on use of tax revenues (je) Latest Action: 03/01/2007 - Introduction and first reading Bill Text Requiring the commissioner of revenue to maintain a toll free telephone access service for taxpayer assistance for calls within the state (rt) SF1743 - Income and franchise tax federal provisions conformance for depreciable assets
Latest Action: 03/12/2007 - Introduction and first reading Bill Text Relating to income and franchise taxes; conforming for tax years 2006 and 2007 certain federal provisions authorizing expensing of certain depreciable assets (me) Latest Action: 04/18/2007 - Author added Saltzman Bill Text Establishing a tax reform action commission, specifying membership; requiring the commission to study and evaluate the state and local tax and revenue system with a goal of making long term improvements, specifying duties; requiring a report to the legislature by a certain date; providing for per diem and expenses; providing for use of legislative and executive branch staff, including the department of revenue; appropriating money; sunset provision (ra) SF1960 - School districts in statutory operating debt levy reestablishment; sparsity revenue calculation modification
Latest Action: 03/19/2007 - Introduction and first reading Bill Text Relating to education finance; modifying the definition of second average daily membership for general education revenue purposes; modifying the calculation of sparsity revenue for school districts; reestablishing a levy for school districts in statutory operating debt (me) SF1634 - Fergus Falls regional treatment center campus tax free renaissance zone
Latest Action: 03/08/2007 - Introduction and first reading Bill Text Authorizing and providing for the designation of the campus of the former state regional treatment center in the city of Fergus Falls as a tax free renaissance zone, specifying the duration limit for the zone; exempting individuals residing in the zone and qualified businesses operating in the zone from income and property taxes, providing for an historic preservation tax credit (ra) SF0040 - Income, franchise and property tax refunds federal conforming provisions
Latest Action: 01/11/2007 - Introduction and first reading Bill Text Relating to taxation; conforming certain income, franchise, and property tax refund provisions for tax year 2006 to the federal teacher expense deduction, tuition subtraction, and other provisions of the Tax Relief and Health Care Act of 2006, the Heroes Earned Retirement Opportunity Act, and the Pension Protection Plan of 2006 (ra) Latest Action: 02/01/2007 - Introduction and first reading Bill Text "Taxpayer's Transportation Accountability Act"; requiring the commissioner of transportation (DOT) prior to entering into privatization contracts to compare the cost of state employee performance with the cost of privatization; specifying certain applicability provisions; specifying contract review requirements; requiring the commissioner to provide annual written reports to the legislature by a certain date on transportation privatization contracts (rt) SF2916 - Mortgage tax forgiveness
Latest Action: 02/20/2008 - Introduction and first reading Bill Text Providing for certain mortgage tax forgiveness (je) SF0411 - Faribault tax increment financing district revenues expenditure authority
Latest Action: 02/01/2007 - Introduction and first reading Bill Text Authorizing the city of Faribault to expend revenues from a certain tax increment financing (TIF) district for improvements to the downtown improvement district (me) SF2938 - Wheelage tax exemption for two wheel motorized vehicles
Latest Action: 03/13/2008 - Comm rpt: To pass and re-referred to Taxes Bill Text Exempting certain two wheel motorized vehicles from wheelage taxes imposed by counties within the metropolitan area (me) Latest Action: 03/13/2008 - Introduction and first reading Bill Text Relating to labor; modifying the definition of employee; modifying certain provisions to the fair labor standards act; requiring the commissioner of revenue to assess a fine for failure to withhold state taxes; providing for failure of an employer to maintain certain records as a rebuttable presumption both in administrative and civil actions of employer failure to pay the required minimum wage; authorizing any person to file a complaint with the commissioner of wages paid at less than the prevailing rate; authorizing any injured person to bring a civil action for violation; prohibiting witness intimidation and transportation of prohibited goods; establishing the liability of the shareholders of a corporation for wages due to employees; providing for calculation of violations; repealing a fine penalty (me) SF2644 - Criminal offense surcharges, DWI license reinstatement fees, court fees and public defender copayment fee reductions
Latest Action: 03/17/2008 - Committee report: Amended Bill Text 2E Relating to public safety; reducing the surcharge on revoked drivers license reinstatement fees and modifying disbursement requirements; reducing tax court appeal fees; reducing district court administrator fees, surcharges on criminal and traffic offenders fees and certain disbursement requirements by the commissioner of finance; reducing county conciliation court fees; reducing fees paid by appellant in appeal; eliminating certain public defender copayment fees for district representation (ra) SF0031 - Public safety retiree pensions federal tax rules conformance
Latest Action: 01/08/2007 - Introduction and first reading Bill Text Relating to taxation; conforming to federal tax rules for public safety retiree pensions; authorizing public safety retiree insurance withholding under certain conditions (me) Latest Action: 01/25/2007 - Introduction and first reading Bill Text Relating to taxation ARTICLE 1 - GOVERNOR'S INITIATIVES Modifying budget reserve provisions; modifying the calculation of the school operating capital levy; modifying the residential homestead market value credit; modifying the definition of local government unit for levy limit purposes; imposing certain levy limits; excluding compensation and certain pension income for service in the armed forces from the income tax; providing for dairy investment and regional investment income tax credits; increasing maximum homeowner property tax refunds; modifying the income and franchise tax income apportionment formula; providing a direct sales tax exemption for small business and certain other capital equipment purchases including the wood products industry; exempting certain department of transportation (DOT) purchases from the sales tax; exempting certain sales of construction materials for a legal reference [...] show full description SF0632 - Hennepin and Ramsey counties deed and mortgage taxes imposition authority expiration date repeal
Latest Action: 02/07/2007 - Introduction and first reading Bill Text Removing the expiration date for the authority of Hennepin and Ramsey counties to impose mortgage registry and deed taxes (rt) SF1937 - Towns payment in lieu of taxes continuation after incorporation
Latest Action: 04/12/2007 - Comm rpt: To pass as amend & re-ref to Taxes Bill Text 2E Allowing towns incorporating into cities to continue to receive payment in lieu of tax allocations for public hunting areas and game refuges (je) SF0017 - Income, franchise and property tax refunds federal conforming provisions
Latest Action: 01/16/2007 - HF substituted on General Orders HF8 Bill Text 1E Relating to taxation; conforming certain income, franchise, and property tax refund provisions for tax year 2006 to the federal teacher expense deduction, tuition subtraction, and other provisions of the Tax Relief and Health Care Act of 2006, the Heroes Earned Retirement Opportunity Act, and the Pension Protection Plan of 2006 (me) Latest Action: 05/09/2007 - Committee report: To pass as amended Bill Text 1E Relating to taxation ARTICLE 1 - INCOME AND FRANCHISE TAXES Modifying the determination of debt under the revenue recapture act; requiring birth dates to be included in income tax returns; modifying withholding statement requirements by electronic means provisions; clarifying regulated investment companies requirement to file reports with the commissioner of revenue; prescribing penalties for partnership of S corporation filing with an incorrect tax identification number; clarifying penalties for excessive property tax refunds; requiring tax preparers identification numbers; clarifying a work opportunity credit provision; modifying the bovine testing credit; modifying the inflation adjustment for the dependent care credit and working family credit; modifying the inflation adjustment for the alternative minimum tax on preference items; modifying the definition of dependent for property tax refund purposes;[...] show full description SF1024 - Omnibus tax bill
Latest Action: 04/27/2007 - HF substituted by motion [HF2362] Bill Text 2E Relating to financing and operation of state and local government ARTICLE 1 - INCOME TAX Adding certain fines to federal taxable income; providing an income tax subtraction for the amount of national service education awards received from the national service trust for service in an approved AmeriCorps national service program; providing an income tax credit for investments in qualified new business ventures; prohibiting businesses from deducting criminal or civil fines, penalties or damages; modifying and increasing the income tax credit for military service; establishing the Minnesota home care income tax credit, determining the amount of credit allowed and credit limitations, providing credit to be refundable, requiring certain caregiver training; providing an refundable income tax credit for qualified citizenship expenses; prohibiting businesses from deducting criminal or civil fines, penalties [...] show full description Latest Action: 03/14/2007 - Introduction and first reading Bill Text Authorizing the Cook county board of commissioners to impose by ordinance a tax of up to a certain amount on lodging tax gross receipts, entertainment and recreation facilities admissions and recreation equipment rental; requiring tax revenues use for a new Cook county event and visitors bureau, requiring board of commissioners annual budget approval prior to revenues receipt (rt) SF1933 - Public improvements and services financing provisions modifications
Latest Action: 05/16/2007 - Author stricken Ortman Bill Text 1E Relating to public finance; providing terms and conditions relating to the issuance of obligations and the financing of public improvements and services; modifying certain collateral amount requirements for the deposit of local public funds; extending the time for repayment of certain school district certificates or notes for equipment purchases; extending the time for certain publications of a public notice; modifying the definition of subordinate service district and defining special services for towns; modifying certain requirements for the establishment of a subordinate service districts by town boards and specifying certain duties of town boards, authorizing the issuance of bonds and certain covenants to secure obligations for subordinate service districts; modifying county subordinate service districts provisions, authorizing the issuance of bonds and certain covenants to secure obligations for subordinate service show full description Latest Action: 03/21/2007 - Introduction and first reading Bill Text Modifying the levy authority for the Cook Orr hospital district (je) SF2357 - Constitutional amendment to increase the income tax rate increase and property tax relief
Latest Action: 05/21/2007 - Introduction and first reading Bill Text Proposing an amendment to the Minnesota constitution, article XI, to increase the income tax rate for certain income brackets and dedicating the receipts for property tax relief (ra) Latest Action: 02/21/2008 - Introduction and first reading Bill Text Relating to taxation ARTICLE 1 - AIDS TO LOCAL GOVERNMENTS Increasing the city aid base for the city of Mahnomen; modifying the city aid formula; modifying city aid distribution calculations; modifying Mahnomen county, city and school district property tax reimbursements, tax base adjustments and tax base adjustments for calculation of school district aids and levies; requiring the commissioner of revenue to compute the adjusted net tax capacity and referendum market value for tax base adjustments for the calculation of school district and county, city and town aids and levies for utility property ARTICLE 2 - PROPERTY TAXES Allowing towns incorporating into cities to continue to receive payment in lieu of tax allocations for public hunting areas; requiring the assessment/sales ratio study to take into account the changes in the use of the property; authorizing utilities to recover [...] show full description Latest Action: 03/06/2008 - Comm rpt: To pass as amend & re-ref to Finance Bill Text 1E Relating to insurance taxes; Minnesota small business investment company credit; providing a credit for investment in start up and emerging Minnesota businesses; defining certain terms; requiring the commissioner of employment and economic development (DEED) to provide a standardized format for applying for the small business investment credit; providing for aggregate limitations on investment credits; specifying requirements for continuance of certification; specifying small business investment company reporting requirements; providing for qualified distributions; providing for decertification under certain conditions; providing for revocation of certification; specifying registration requirements; requiring certain reports to the governor and legislature (je) Latest Action: 03/05/2007 - Introduction and first reading Bill Text Relating to uniform laws ARTICLE 1 - DEFINITIONS AND FIDUCIARY DUTIES Enacting the "Uniform Principal and Income Act (2000)", providing a uniform set of laws governing principal and income; defining certain terms; specifying certain duties of fiduciaries and certain general principles, creating a presumption of fairness and reasonableness under the act; specifying the power of trustees to adjust between principal and income, specifying certain factors to be considered for decision making purposes; prohibiting or restricting certain adjustments ARTICLE 2 - DECEDENT'S ESTATE OR TERMINATING INCOME INTEREST Providing for the determination and distribution of net income to residuaries and beneficiaries after death of the decedent or end of income interest in a trust, specifying certain recordkeeping requirements ARTICLE 3 - APPORTIONMENT AT BEGINNING AND END OF INCOME INTEREST show full description SF3517 - Solid waste construction and demolition materials recycling; product stewardship; solid waste characterization study; recycling and composting 2020 task force
Latest Action: 03/06/2008 - Introduction and first reading Bill Text Relating to solid waste; requiring the department of administration to require state building construction and demolition contracts to divert a certain percentage of waste from landfill deposit and require a certain percentage to be recycled; removing source separated compostable materials from mixed municipal solid waste inclusion and requiring composting or transfer to a composting facility; defining reuse and including food products in the definition; providing a product stewardship standard for resource conservation, public health protection, waste prevention and toxicity reduction purposes and requiring pollution control agency (PCA) commissioner recommendations and requiring a periodic PCA solid waste characterization study; requiring certain incinerator resource recovery facilities to recover ferrous (iron) and nonferrous metals for reuse after a certain date; prescribing metropolitan area contractor construction [...] show full description Latest Action: 03/25/2008 - Introduction and first reading, referred to Taxes Bill Text Local government city aid distribution formula amended. HF4115 - Residential and alternative energy tax credits allowed for conservation improvements and alternative energy investments.
Latest Action: 03/25/2008 - Introduction and first reading, referred to Taxes Bill Text Residential and alternative energy tax credits allowed for conservation improvements and alternative energy investments. HF4154 - Minnesota residents permitted to buy health coverage approved in other states, Physician's Council on Health Care Policy created to analyze health coverage mandates, tax credit provided for persons without access to employer-based coverage.
Latest Action: 04/01/2008 - Introduction and first reading, referred to Health and Human Services Bill Text Minnesota residents permitted to buy health coverage approved in other states, Physician's Council on Health Care Policy created to analyze health coverage mandates, tax credit provided for persons without access to employer-based coverage. HF4229 - Health care reform goals set, insurance reform provided, savings accounts established, spending targets set, MinnesotaCare CMF established, tax procedures, treatments, and credits modified, liability claims limited, and money appropriated.
Latest Action: 05/05/2008 - Author added McFarlane Bill Text Health care reform goals set, insurance reform provided, savings accounts established, spending targets set, MinnesotaCare CMF established, tax procedures, treatments, and credits modified, liability claims limited, and money appropriated. SF3564 - Motor fuel surcharge administration provided, and transitional rate of special fuel excise tax on compressed natural gas corrected.
Latest Action: 05/05/2008 - Governor's action Veto 05/05/08 Bill Text Motor fuel surcharge administration provided, and transitional rate of special fuel excise tax on compressed natural gas corrected. HF4112 - Ramsey County; Hennepin County; Authority extended to impose a mortgage registry and deed tax.
Latest Action: 03/19/2008 - Introduction and first reading, referred to Taxes Bill Text Ramsey County; Hennepin County; Authority extended to impose a mortgage registry and deed tax. HF4162 - Partnership return, and refund claim time filing extended.
Latest Action: 04/02/2008 - Introduction and first reading, referred to Taxes Bill Text Partnership return, and refund claim time filing extended. Latest Action: 04/07/2008 - Introduction and first reading, referred to Taxes Bill Text Wages subject to withholding definition modified. HF4169 - Bloomington; Tax increment financing five-year district rule extended.
Latest Action: 04/10/2008 - Author added Slocum Bill Text Bloomington; Tax increment financing five-year district rule extended. HF4204 - Housing and redevelopment authorities maximum levy increased.
Latest Action: 04/21/2008 - Introduction and first reading, referred to Taxes Bill Text Housing and redevelopment authorities maximum levy increased. SF3864 - Tax exempt bonding authority allocations increase for private activity bonds for housing purposes; residential rent restrictions application clarification
Latest Action: 05/05/2008 - Introduction and first reading Bill Text Relating to public finance; allocating additional tax exempt bonding authority; providing for rental rates of units in a residential rental project for which project based federal assistance payments are made deemed to be within the rent limitations; providing for a temporary increase in the annual volume cap for private activity bonds for housing purposes, defining certain terms; providing for allocation of amount of increase; establishing certain conditions of the amounts allocated to the housing pool not reserved for single family housing programs; creating certain conditions for allocations reserved for single family housing programs; specifying certain restrictions on carrying forward the allocation (me) HF4228 - Additional tax-exempt bonding authority allocated, and application of certain rent restrictions clarified.
Latest Action: 05/01/2008 - Introduction and first reading, referred to Taxes Bill Text Additional tax-exempt bonding authority allocated, and application of certain rent restrictions clarified. HF4121 - St. Paul authorized to extend duration of a tax increment financing district.
Latest Action: 03/31/2008 - Authors added Murphy, E., Lesch and Mariani Bill Text St. Paul authorized to extend duration of a tax increment financing district. SF0167 - Unemployment insurance policy, housekeeping, and style changes provided; rules incorporated into statute; fraud penalties modified; and certain unemployment benefits extended.
Latest Action: 05/20/2007 - H adopted SCC report and repassed bill Bill Text Unemployment insurance policy, housekeeping, and style changes provided; rules incorporated into statute; fraud penalties modified; and certain unemployment benefits extended. Latest Action: 04/30/2008 - HF substituted on Calendar HF3800 Bill Text 4E Relating to transportation ARTICLE 1 - TRANSPORTATION POLICY Modifying or adding provisions to highways, motor vehicles, vehicle registration, fuel tax agreement fees, traffic regulations and surcharges, vehicle parking ordinances, commercial vehicles and vehicles combinations and permits, design build construction, pupil transportation and school bus drivers, drivers licenses, driver training, motor fuels, the state patrol, transit and paratransit planning, urban partnership agreement implementation, the transfer of right of way to state rail bank, nonmotorized transportation, transportation finance, and other transportation related programs or practices; repealing surcharge for special veteran license plates; requiring studies and reports; classifying data for design build transportation project audio recordings of meetings with proposers; authorizing the commissioner of transportation (DOT) to show full description SF3833 - Bovine tuberculosis eradication and property, income and sales tax provisions
Latest Action: 04/10/2008 - Introduction and first reading Bill Text Relating to taxation; providing a property tax credit for certain agricultural and hunting lands located in bovine tuberculosis management zones, defining bovine tuberculosis management zone, specifying credit eligibility, requirements, formula for credit determination and credit termination; requiring county auditor tax amount loss certification to the commissioner of revenue; requiring the commissioner to reimburse tax losses to taxing districts; appropriating money to the commissioner of revenue; providing an income tax subtraction for income attributable to bovine herd eradication for disease prevention, requiring property purchase for qualification; increasing the income tax bovine testing credit in certain zones; providing a sales tax exemption for livestock fencing materials (rt) HF4158 - St. Louis County authorized to impose a mortgage and deed tax, and environmental response fund created.
Latest Action: 04/02/2008 - Introduction and first reading, referred to Taxes Bill Text St. Louis County authorized to impose a mortgage and deed tax, and environmental response fund created. |
