HF 37

as introduced - 91st Legislature, 2020 1st Special Session (2019 - 2020) Posted on 06/15/2020 09:23am

A bill for an act
relating to environment; providing for certain solid waste management tax
exemptions; extending certain appropriations.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1. new text begin PROTECTING TAX EXEMPTIONS FOR SOLID WASTE
MANAGEMENT; RECYCLABLE MATERIALS AND SOURCE-SEPARATED
COMPOSTABLE MATERIALS.
new text end

new text begin Subdivision 1. new text end

new text begin Excluding certain facility data. new text end

new text begin When determining whether a facility
meets thresholds or conditions for recyclable material under Minnesota Statutes, section
297H.06, subdivision 2, clause (5) or (6), or source-separated compostable material under
Minnesota Statutes, section 297H.06, subdivision 2, clause (7), the commissioner of revenue
and the commissioner of the Pollution Control Agency, as applicable, may exclude some
or all facility data to account for operational changes related to COVID-19 from the date
that Emergency Executive Order 20-01 or a related emergency executive order issued
according to Minnesota Statutes, section 12.21 or 12.31, was issued until 60 days after the
order is terminated or rescinded.
new text end

new text begin Subd. 2. new text end

new text begin Materials delivered to disposal or resource recovery facilities. new text end

new text begin (a) Recyclable
materials otherwise exempt from tax under Minnesota Statutes, section 297H.06, subdivision
2, clauses (2), (6), and (7), and as provided in subdivision 1 do not lose that exemption
because the materials were delivered to a disposal facility or resource recovery facility for
reasons related to COVID-19 if the delivery was authorized by the commissioner of the
Pollution Control Agency under Minnesota Statutes, section 115A.95, paragraph (b).
new text end

new text begin (b) The relief provided under paragraph (a) ends when the commissioner of the Pollution
Control Agency identifies persons willing to accept the recyclable materials or 60 days after
Emergency Executive Order 20-01 or a related emergency executive order issued according
to Minnesota Statutes, section 12.21 or 12.31, is terminated or rescinded, whichever is
earlier.
new text end

new text begin (c) As used in this subdivision:
new text end

new text begin (1) "disposal facility" has the meaning given in Minnesota Statutes, section 115A.03,
subdivision 10;
new text end

new text begin (2) "recyclable materials" has the meaning given in Minnesota Statutes, section 115A.03,
subdivision 25a; and
new text end

new text begin (3) "resource recovery facility" has the meaning given in Minnesota Statutes, section
115A.03, subdivision 28.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin Subdivision 1 is effective the day following final enactment.
Subdivision 2 is effective for recyclable materials delivered to a disposal facility or resource
recovery facility after April 1, 2020.
new text end

Sec. 2. new text begin ENVIRONMENT AND NATURAL RESOURCES TRUST FUND;
EXTENSIONS.
new text end

new text begin (a) Notwithstanding Minnesota Statutes, section 16A.28, or any other law to the contrary,
the availability of any appropriation or grant of money from the environment and natural
resources trust fund that would otherwise cancel, lapse, or expire on June 30, 2020, is
extended to June 30, 2021, if the recipient or grantee does both of the following:
new text end

new text begin (1) by June 30, 2020, notifies the Legislative-Citizen Commission on Minnesota
Resources in the manner specified by the commission that the recipient or grantee intends
to avail itself of the extension available under this section; and
new text end

new text begin (2) modifies the applicable work plan where required by Minnesota Statutes, section
116P.05, subdivision 2, in accordance with the work plan amendment procedures adopted
under that section.
new text end

new text begin (b) The commission must notify the commissioner of management and budget and the
commissioner of natural resources of any extension granted under this section.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end