SF 12

as introduced - 91st Legislature, 2020 1st Special Session (2019 - 2020) Posted on 06/16/2020 08:05am

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

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order is terminated or rescinded.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to Minnesota Statutes, section 12.21 or 12.31, is terminated or rescinded, whichever is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