HF 3068

as introduced - 93rd Legislature (2023 - 2024) Posted on 03/22/2023 08:13am

A bill for an act
relating to taxation; state aids; establishing Tribal Nation aid; appropriating money;
proposing coding for new law in Minnesota Statutes, chapter 477A.

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

Section 1.

new text begin [477A.40] TRIBAL NATION AID.
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new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin For the purposes of this section, the following terms have
the meanings given:
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new text begin (1) "distribution share" means the number of enrolled members in a Tribal Nation divided
by the total number of enrolled members for all Tribal Nations certified under this section;
and
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new text begin (2) "Tribal Nation" means a federally recognized Indian Tribe located in Minnesota
including: Bois Forte Band; Fond du Lac Band; Grand Portage Band; Leech Lake Band;
Mille Lacs Band; White Earth Band; Red Lake Nation; Lower Sioux Indian Community;
Prairie Island Indian Community; Shakopee Mdewakanton Sioux Community; and Upper
Sioux Community.
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new text begin Subd. 2. new text end

new text begin Distribution. new text end

new text begin A Tribal Nation's annual aid amount is equal to the sum of:
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new text begin (1) $909,090; plus
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new text begin (2) the product of:
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new text begin (i) the Tribal Nation's distribution share; multiplied by
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new text begin (ii) the amount appropriated under this section, minus: (A) the amount, if any, distributed
under subdivision 3; and (B) $909,090 multiplied by the number of Tribal Nations receiving
a distribution under this section.
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new text begin Subd. 3. new text end

new text begin Emergency aid distribution. new text end

new text begin (a) Up to $5,000,000 of the annual amount
appropriated under subdivision 6 may be used for emergency aid distributions under this
section. A Tribal Nation may apply to the commissioner of revenue for an emergency aid
distribution under this subdivision. The application must be in the form and manner
determined by the commissioner and must be submitted by June 1 in the year the aid is paid.
Any aid granted under this subdivision must be included in a Tribal Nation's total aid amount
under this section.
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new text begin (b) The commissioner of revenue must evaluate applications and award emergency aid
distributions to Tribal Nations with applications that demonstrate need for additional funding.
The commissioner may award distributions under this subdivision to one or more Tribal
Nations. Distributions under this subdivision must not exceed $5,000,000. Any amount
unallocated under this subdivision must be distributed under subdivision 2.
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new text begin Subd. 4. new text end

new text begin Certification. new text end

new text begin In order to receive a distribution under this section, a Tribal
Nation must certify to the commissioner of revenue the most recent estimate of the total
number of enrolled members of the Tribal Nation. The information must be annually certified
by March 1 in the form prescribed by the commissioner of revenue. The commissioner of
revenue must annually calculate and certify the amount of aid payable to each Tribal Nation
on or before August 1.
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new text begin Subd. 5. new text end

new text begin Payments. new text end

new text begin The commissioner of revenue must pay Tribal Nation aid annually
by December 26 of the year the aid is certified.
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new text begin Subd. 6. new text end

new text begin Appropriation. new text end

new text begin $50,000,000 is annually appropriated from the general fund
to the commissioner of revenue to make payments under this section.
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new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with aids payable in 2024.
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