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Capital IconMinnesota Legislature

HF 4227

as introduced - 92nd Legislature (2021 - 2022) Posted on 03/21/2022 04:28pm

KEY: stricken = removed, old language.
underscored = added, new language.

Bill Text Versions

Engrossments
Introduction Posted on 03/10/2022

Current Version - as introduced

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A bill for an act
relating to taxation; property tax refunds; increasing the renter's credit income cap;
reducing co-pays; increasing maximum refunds; amending Minnesota Statutes
2020, section 290A.04, subdivisions 2a, 4.

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

Section 1.

Minnesota Statutes 2020, section 290A.04, subdivision 2a, is amended to read:


Subd. 2a.

Renters.

A claimant whose rent constituting property taxes exceeds the
percentage of the household income stated below must pay an amount equal to the percent
of income shown for the appropriate household income level along with the percent to be
paid by the claimant of the remaining amount of rent constituting property taxes. The state
refund equals the amount of rent constituting property taxes that remain, up to the maximum
state refund amount shown below.

Household Income
Percent of Income
Percent Paid by
Claimant
Maximum
State
Refund
$0 to deleted text begin 5,269
deleted text end new text begin 5,830
new text end
1.0 percent
5 percent
$
deleted text begin 2,150
deleted text end new text begin 3,060
new text end
deleted text begin 5,270 to 6,999
deleted text end new text begin 5,830 to 7,740
new text end
1.0 percent
10 percent
$
deleted text begin 2,150
deleted text end new text begin 3,060
new text end
deleted text begin 7,000 to 8,749
deleted text end new text begin 7,740 to 9,670
new text end
1.1 percent
10 percent
$
deleted text begin 2,090
deleted text end new text begin 3,060
new text end
deleted text begin 8,750 to 12,269
deleted text end new text begin 9,670 to 13,560
new text end
1.2 percent
10 percent
$
deleted text begin 2,040
deleted text end new text begin 3,060
new text end
deleted text begin 12,270 to 15,779
deleted text end new text begin 13,560 to 17,440
new text end
1.3 percent
15 percent
$
deleted text begin 1,980
deleted text end new text begin 3,060
new text end
deleted text begin 15,780 to 17,519
deleted text end new text begin 17,440 to 19,370
new text end
1.4 percent
15 percent
$
deleted text begin 1,930
deleted text end new text begin 3,060
new text end
deleted text begin 17,520 to 19,259
deleted text end new text begin 19,370 to 21,290
new text end
1.4 percent
20 percent
$
deleted text begin 1,880
deleted text end new text begin 3,060
new text end
deleted text begin 19,260 to 22,779
deleted text end new text begin 21,290 to 25,180
new text end
1.5 percent
20 percent
$
deleted text begin 1,820
deleted text end new text begin 3,060
new text end
deleted text begin 22,780 to 24,529
deleted text end new text begin 25,180 to 27,120
new text end
1.6 percent
20 percent
$
deleted text begin 1,770
deleted text end new text begin 3,060
new text end
deleted text begin 24,530 to 26,279
deleted text end new text begin 27,120 to 29,050
new text end
1.7 percent
25 percent
$
deleted text begin 1,770
deleted text end new text begin 3,060
new text end
deleted text begin 26,280 to 29,789
deleted text end new text begin 29,050 to 32,930
new text end
1.8 percent
25 percent
$
deleted text begin 1,770
deleted text end new text begin 3,060
new text end
deleted text begin 29,790 to 31,529
deleted text end new text begin 32,930 to 34,860
new text end
1.9 percent
30 percent
$
deleted text begin 1,770
deleted text end new text begin 3,060
new text end
deleted text begin 31,530 to 36,789
deleted text end new text begin 34,860 to 40,670
new text end
2.0 percent
30 percent
$
deleted text begin 1,770
deleted text end new text begin 3,060
new text end
deleted text begin 36,790 to 42,039
deleted text end new text begin 40,670 to 46,470
new text end
2.0 percent
35 percent
$
deleted text begin 1,770
deleted text end new text begin 3,060
new text end
deleted text begin 42,040 to 49,059
deleted text end new text begin 46,470 to 54,230
new text end
2.0 percent
40 percent
$
deleted text begin 1,770
deleted text end new text begin 2,480
new text end
deleted text begin 49,060 to 50,799
deleted text end new text begin 54,230 to 56,160
new text end
2.0 percent
45 percent
$
deleted text begin 1,610
deleted text end new text begin 2,480
new text end
deleted text begin 50,800 to 52,559
deleted text end new text begin 56,160 to 58,100
new text end
2.0 percent
45 percent
$
deleted text begin 1,450
deleted text end new text begin 2,480
new text end
deleted text begin 52,560 to 54,319
deleted text end new text begin 58,100 to 60,050
new text end
2.0 percent
45 percent
$
deleted text begin 1,230
deleted text end new text begin 2,480
new text end
deleted text begin 54,320 to 56,059
deleted text end new text begin 60,050 to 61,970
new text end
2.0 percent
50 percent
$
deleted text begin 1,070
deleted text end new text begin 1,900
new text end
deleted text begin 56,060 to 57,819
deleted text end new text begin 61,970 to 63,920
new text end
2.0 percent
50 percent
$
deleted text begin 970
deleted text end new text begin 1,500
new text end
deleted text begin 57,820 to 59,569
deleted text end new text begin 63,920 to 65,850
new text end
2.0 percent
50 percent
$
deleted text begin 540
deleted text end new text begin 1,000
new text end
deleted text begin 59,570 to 61,319
deleted text end new text begin 65,850 to 67,790
new text end
2.0 percent
50 percent
$
deleted text begin 210
deleted text end new text begin 500
new text end

The payment made to a claimant is the amount of the state refund calculated under this
subdivision. No payment is allowed if the claimant's household income is deleted text begin $61,320deleted text end new text begin $67,790new text end
or more.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds based on rent paid in 2022
and following years.
new text end

Sec. 2.

Minnesota Statutes 2020, section 290A.04, subdivision 4, is amended to read:


Subd. 4.

Inflation adjustment.

The commissioner shall annually adjust the dollar
amounts of the income thresholds and the maximum refunds under subdivisions 2 and 2a
as provided in section 270C.22. new text begin The statutory year for subdivision 2a is 2022. new text end The statutory
yearnew text begin for subdivision 2new text end is 2018.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for claims based on rent paid in 2023
and following years.
new text end