hf25 State government finance and operations bill providing sales tax rebate; providing all school district funding through state aids; modifying income, sales, property, and special taxes; and appropriating money.ARTICLE 1 EDUCATION FINANCESection 1-2: Retirement and severance levy replaced with retirement and severance aid. Sec. 3: Joint powers board duties relating to severance levy eliminated. Sec. 4: "Revenue" replaced with "aid." Sec. 5: "Levy" replaced with "aid." Sec. 6: Special levy computation procedure eliminated. Sec. 7-9: Conforming changes. Sec. 10: Debt service equalization revenue levy percentage reduced. Sec. 11: Equalized debt service levy increased. Sec. 12: Debt service appropriation increased. Sec. 13: Conforming changes. Sec. 14: Health and safety revenue definition modified. Sec. 15: Health and safety aid definition modified. Sec. 16: "And levy" eliminated from the alternative facilities bonding and levy program. Sec. 17: Deadline provided, language clarified. Sec. 18: Alternative facilities bonding program limits on participation provided. Sec. 19: Alternative facilities aid computation procedure simplified. Sec. 20: Alternative facilities appropriation increased. Sec. 21: Tax levy for payment of principal and interest on the certificates of notes eliminated. Sec. 22: Capital facility bonds tax levies eliminated. Sec. 23: Early childhood family education revenue provided entirely through state aid. Sec. 24: "Levy" replaced with "aid." Sec. 25: Community education revenue provided entirely through state aid. Sec. 26: Extended revenue provided entirely through state aid. Sec. 27: Adults with disabilities program revenue provided entirely through state aid. Sec. 28: Integration aid percentage increased and date extended. Sec. 29: General education tax rate established and target fiscal goals reduced. Sec. 30: "Net tax capacity" replaced with "school tax base." Sec. 31-33: Transition and supplemental revenue included in general education levy. Sec. 34-48: "levy" replaced with "aid." Sec. 49: Adjusted school tax base terms defined and net tax capacity levy calculation method modified. Sec. 50: Operating referendum revenue task force established and purpose provided. Sec. 51: Repealer. Sec. 52: Effective date.ARTICLE 2 SALES TAX REBATESection 1: Purpose provided. Sec. 2: Sales tax rebate defined, eligibility criteria provided, and related terms defined. Sec. 3: Sales tax rebate money appropriated. Sec. 4: Effective date.ARTICLE 3 STATE TAKEOVER OF COUNTY SERVICESSection 1: Fines and forfeited bail effective dates established and statutory reference removed. Sec. 2: Court employee unit classification assignment deadlines provided. Sec. 3: Contract and representation responsibilities effective dates modified. Sec. 4: Judicial court employee contract deadlines modified. Sec. 5: County reimbursement for certain out-of-home placement provided and detailed. Sec. 6: Money to discharge imposed duties appropriated from the general fund to the department of human services. Sec. 7: Tribal social services agency placement of Indian child in foster care cost reimbursement provided. Sec. 8: Reimbursement for cost of placing an Indian child in foster care by court order provided. Sec. 9: Court cost offset aid detailed. Sec. 10: Coverage of court expenditures provided and relevant expenses clarified. Sec. 11: Temporary aid for court administration costs provided. Sec. 12: Judicial district mandated court services aid provided. Sec. 13: Judicial district state takeover transition aid amounts provided and purpose established. Sec. 14: Out-of-home placement cost aid provided and related procedures detailed. Sec. 15: Disbursement of fines and forfeited bail money regulations simplified. Sec. 16: Sundry fee transmittal effective dates modified. Sec. 17: Mandated services and transition costs funded. Sec. 18: Insufficient homestead and agricultural credit aid reductions provided. Sec. 19: Annual appropriation computation procedures clarified. Sec. 20: Additional money for county criminal justice aid provided. Sec. 21: Court administrator and employees of court administrator state employee designation effective dates provided. Sec. 22: Post-retirement benefit costs payable by counties. Sec. 23: Scheduled dates of state transfer of judicial districts provided, "mandated court services" defined. Sec. 24: Suitable court facilities provided by county boards. Sec. 25: Allocation effective dates modified, related statutory reference removed. Sec. 26: Statutory reference added. Sec. 27: Miscellaneous cost provisions established. Sec. 28: Personal property title transfer authorized, Supreme Court authorized to adopt rules, budget regulations provided. Sec. 29: Money appropriated.ARTICLE 4 PROPERTY TAXESSection 1: Swimming pool levy authorized. Sec. 2: "Political subdivision" defined, emergency medical services special-taxing districts established, and purpose detailed. Sec. 3: New electric generation facility proposal considered. Sec. 4: Poultry litter biomass generation facility property tax exemption provided. Sec. 5: Waste tire cogeneration facility property tax exemption provided. Sec. 6: Biomass electrical generation facility property tax exemption provided. Sec. 7: Property tax exemption provided for personal property used to generate electricity. Sec. 8: Class 4 property definition modified, market value for taxes payable in subsequent years provided. Sec. 9: New criteria for determining a city aid base established. Sec. 10: Provisions added relating to replacement of wetland losses caused by transportation projects. Sec. 11: Fund usage regulations clarified. Sec. 12: Dakota county tax-forfeited land conveyance detailed. Sec. 13: Independent school district No. 319, Nashwauk-Keewatin tax levy authorized. Sec. 14: Yellow Medicine and Chippewa county tornado-damaged property tax abatements authorized.ARTICLE 5 INCOME TAXESSection 1: Compensation received for active duty in armed forces included in federal subtractions. Sec. 2: Credit computation procedure clarified and expanded. Sec. 3: "Allowed credit" definition expanded. Sec. 4: Maximum credit limitations modified.ARTICLE 6 SALES TAXESSection 1: "Farm machinery" definition expanded. Sec. 2: Prefabricated home sales tax regulations established. Sec. 3: Energy efficient products defined. Sec. 4: Construction materials and equipment and agricultural processing materials sales tax exemptions provided. Sec. 5: Yellow Medicine county law enforcement and family service center construction materials tax exemption provided. Sec. 6: Poultry litter biomass generation facility construction materials tax exemption provided. Sec. 7: Waste tires cogeneration facility construction materials tax exemption provided. Sec. 8: Low-income housing projects construction materials tax exemption provided. Sec. 9: Conforming changes. Sec. 10: Exemptions for certain motor vehicles provided. Sec. 11: Effective dates established.ARTICLE 7 HEALTH CARE TAXESSection 1: Reserve within health care access fund established. Sec. 2: Technical. Sec. 3: "Staff model health plan company" defined. Sec. 4: Savings pass-through to consumers provided and detailed. Sec. 5: Board cooperation and assistance regulations simplified. Sec. 6: Conforming changes. Sec. 7: Use of tobacco settlement proceeds provided. Sec. 8-9: Technical. Sec. 10: Revenue credited to health care access fund. Sec. 11: Repealer.ARTICLE 8 MINERALS TAXATIONSection 1: Technical. Sec. 2: Taconite production tax aid recognized as revenue. Sec. 3: Technical. Sec. 4: "Tax relief area" defined. Sec. 5: Technical. Sec. 6-7: Conforming changes. Sec. 8: Tax reduction for properties located within the boundaries of certain municipalities established. Sec. 9-14: Technical. Sec. 15: Spending priorities established. Sec. 16-19: Technical. Sec. 20: Taconite production tax distribution modified. Sec. 21: Dates designated and iron ore concentrate tax increased. Sec. 22-24: Technical. Sec. 25: Money appropriated from general fund to school districts. Sec. 26: Tax distribution increased. Sec. 27-29: Technical. Sec. 30: Taconite environmental fund tax distribution increased. Sec. 31: Technical. Sec. 32: "Distributions and payments" and "all money distributed under this section" clarified. Sec. 33: Delayed payment distribution clarified. Sec. 34-39: Technical. Sec. 40: "Aggregate material" and "county" definitions modified. Sec. 41: Production tax increased. Sec. 42: Administrative fee authorized and tax credit procedure established. Sec. 43: Technical. Sec. 44: State aid regulations established.ARTICLE 9 SUSTAINABLE FOREST INCENTIVE ACTSection 1: Statutory references modified and language updated. Sec. 2-4: "Tree Growth Tax Law" replaced with "Sustainable Forest Incentive Act." Sec. 5: "Sustainable Forest Incentive Act" purpose provided. Sec. 6: Related terms defined. Sec. 7: Eligibility requirements provided. Sec. 8: Application procedure and format established. Sec. 9: Annual certification under sustainable forest incentive program required. Sec. 10: Timberland average estimated market value calculation procedures provided. Sec. 11: Incentive payment calculation procedures provided. Sec. 12: Annual incentive payment money appropriated. Sec. 13: Property tax delinquency removal regulations provided. Sec. 14: Withdrawal procedures established. Sec. 15: Removal penalties provided. Sec. 16: Repealer.ARTICLE 10 MISCELLANEOUSSection 1: Temporary waiver of state agency fees within emergency or disaster areas provided and detailed. Sec. 2: Lawful gambling tax reduced. Sec. 3: Pull-tab and tipboard tax reduced. Sec. 4: Combined receipts tax reduced. Sec. 5: Construction debris in a disaster area tax exemption provided. Sec. 6: Financial report filing time limit extension for disaster areas provided. Sec. 7: Taxpayer assistance appropriation provided.AE