HF 3149

FOURTH ENGROSSMENT

Omnibus tax bill.

ARTICLE 1 -- HOMEOWNER PROPERTY TAX REFUND

Section 1: Homeowners language modified.

Section 2: Taxpayer assistant services; property tax refund language provided.

ARTICLE 2 -- AIDS TO LOCAL GOVERNMENTS

Section 1: City revenue need language modified.

Section 2: City aid base language modified.

Section 3: Small city aid base language provided.

Section 4: City jobs base language provided.

Section 5: Unmet need language added.

Section 6: County transition aid language modified.

Section 7: City formula aid language modified.

Section 8: City aid distribution language modified.

Section 9: Appropriation language modified.

Section 10: Utility valuation transition aid language provided.

Section 11: State Parks located on Lake Vermillion; distribution of payments in lieu of taxes language provided.

Section 12: Study of aids to local governments language provided.

Section 13: Out-of-home placement aid language provided.

Section 14: Repealer language provided.

ARTICLE 3 -- LEVY LIMITS

Section 1: Special levies language modified.

Section 2: Levy aid base language provided.

Section 3: Levy limits language modified.

Section 4: Authorization for special levies language modified.

Section 5: Maintenance of effort and matching requirements suspended language provided.

ARTICLE 4 -- INCOME AND ESTATE TAXES

Section 1: Corporate franchise and mining company taxes language modified.

Section 2: Federal extensions language provided.

Section 3: Foreign operating corporation language modified.

Section 4: Subtractions from federal taxable income language modified.

Section 5: Corporations; additions to federal taxable income language modified.

Section 6: Corporations; modifications decreasing federal taxable income language modified.

Section 7: Bovine testing credit language modified.

Section 8: Credit allowed; current military service language modified.

Section 9: Credit allowed; past military service language added. A tax credit for past military service is issued.

Section 10: Definitions modified.

Section 11: Credit refundable language modified.

Section 12: Definitions modified.

Section 13: Determination of sales factor language modified.

Section 14: Determination of receipts factor for financial institutions language modified.

Section 15: Tax amount language modified.

Section 16: Expenses disallowed language added.

Section 17: Effective date provided.

ARTICLE 5 -- LOCAL DEVELOPMENT

Section 1: Seed capital investment credit; Commissioner's responsibility language provided.

Section 2: Business subsidy language modified.

Section 3: Developing a set of criteria language modified.

Section 4: Public notice and hearing language modified.

Section 5: Reports by grantors language modified.

Section 6: Use of data language modified.

Section 7: Disclosure to legislative auditor and state auditor language provided.

Section 8: Report of job opportunity zone benefits; penalty for failure to file report language provided.

Section 9: Seed capital investment credit language provided.

Section 10: Bonding for county library buildings language modified.

Section 11: Operation area as taxing district, special tax language modified.

Section 12: Correction of errors language provided.

Section 13: Repayment of tax benefits by businesses that no longer operate in zone language modified.

Section 14: Breach of agreements by businesses that continue to operate in zone language provided.

Section 15: Prohibition against amendments to business subsidy agreements language provided.

Section 16: Certification of continuing eligibility for JOBZ benefits language provided.

Section 17: State Auditor; audits of job opportunity building zones and business subsidy agreements language modified.

Section 18: Obligations language added.

Section 19: Eligibility language modified.

Section 20: Limitation on use of tax increments language added.

Section 21: District extension language modified.

Section 22: Definitions modified.

Section 23: City of Fridley; tax increment financing district; special rules language modified.

Section 24: City of New Brighton; tax increment financing language modified.

Section 25: City of Austin; tax increment financing authority language provided.

Section 26: Bloomington tax increment financing; five-year rule language provided.

Section 27: City of Bloomington; Tax Increment Financing District; project requirements language provided.

Section 28: City of Bloomington; Local Taxing Authority language provided.

Section 29: Mall of America phase II parking facility revenue bonds language provided.

Section 30: State review; but-for determination; development agreement language provided.

Section 31: City of Duluth; extension of time for activity in Tax Increment Financing Districts language provided.

Section 32: City of Wells; Disposition of Tax Increment Financing revenues language provided.

Section 33: Multicounty housing and redevelopment authority levy authority language provided.

Section 34: City of Oakdale; original tax capacity language provided.

Section 35: Dakota County Community development authority; plan modification language provided.

Section 36: City of St. Paul; Tax Increment Financing District language provided.

Section 37: City of Minneapolis; Tax Increment Financing District language provided.

Section 38: Temporary increase in annual volume cap language provided.

ARTICLE 6 -- PROPERTY TAXES

Section 1: Retired employee health benefits language modified.

Section 2: Powers and duties language modified.

Section 3: Electric generation facility; personal property language modified.

Section 4: Electric generation facility; personal property language provided.

Section 5: Fergus Falls historical zone language provided.

Section 6: Electric generation facility; personal property language provided.

Section 7: Leased seasonal-recreational land language provided.

Section 8: Commissioner review of local assessment practices language provided.

Section 9: Vacant land platted on or after August 1, 2001; located in metropolitan counties language modified.

Section 10: Vacant land platted on or after August 1, 2001; located in nonmetropolitan counties language modified.

Section 11: Certain vacant land platted on or after August 1, 2001; located in metropolitan county language provided.

Section 12: Requirements language modified.

Section 13: Property no longer eligible for deferment language provided.

Section 14: Determination of value language modified.

Section 15: Application language modified.

Section 16: Additional taxes language modified.

Section 17: Special local assessments language modified.

Section 18: Continuation of tax treatment upon sale language modified.

Section 19: Applicability of special assessment provisions language modified.

Section 20: Implementation of program language provided.

Section 21: Aggregate resource preservation property tax law language provided.

Section 22: Tax credit for property in bovine tuberculosis management zones language provided.

Section 23: Valuation of real property, notice language modified.

Section 24: General rule language modified.

Section 25: Agricultural homesteads; special provisions language modified.

Section 26: Class 2 language modified.

Section 27: Class 4 language modified.

Section 28: Classification of unimproved property language modified.

Section 29: Agricultural homestead market value credit language modified.

Section 30: Computation of net property taxes language modified.

Section 31: Tax-exempt property; lease language modified.

Section 32: Length of session; record language modified.

Section 33: Failure to certify proposed levy language added.

Section 34: Hearing language modified.

Section 35: Apportionment of proceeds to taxing districts language modified.

Section 36: Definitions modified.

Section 37: Tax imposed language modified.

Section 38: Penalties; removal of aggregate if previous tax not paid; false report language modified.

Section 39: Proceeds of taxes language modified.

Section 40: Levy for first responder association language added.

Section 41: Petition for removal of district; procedure; refund of surplus language modified.

Section 42: Ordinances language modified.

Section 43: Limitation on abatements language modified.

Section 44: Effective date language modified.

Section 45: Tax levy may be certified by an airport authority language modified.

Section 46: White Community Hospital District language provided.

Section 47: Vadnais Lake Area Water Management Organization; storm sewer utility fees language provided.

Section 48: City of Brooklyn Center; participation in crime-free multihousing program language provided.

Section 49: Assessment of properties of purely public charities language provided.

Section 50: Federal Audit; School District Levy language provided.

Section 51: Comfort Lake-Forest Lake Watershed District language provided.

Section 52: Repealer provided.

ARTICLE 7 -- SALES AND USE TAXES

Section 1: Ambulance supplies, parts, and equipment language modified.

Section 2: Sales of certain goods and services to government language modified.

Section 3: Regionwide public safety radio communication system; products and services language modified.

Section 4: Construction materials for qualified low-income housing projects language modified.

Section 5: Construction materials; Central Corridor light rail transit language added.

Section 6: Refund; appropriation language modified.

Section 7: Authorization; scope language modified.

Section 8: Exemptions language modified.

Section 9: Use of revenues language modified.

Section 10: Expiration of taxing authority and expenditure limitation language modified.

Section 11: Use of revenues language modified.

Section 12: Sales and use tax language modified.

Section 13: Use of revenues language modified.

Section 14: Bonding authority language modified.

Section 15: City of Mankato; Reverse Referendum Required language provided.

Section 16: City of Mankato, Local taxes authorized language provided.

Section 17: Cook County; Lodging and Admissions Taxes language provided.

Section 18: Cook County; Taxes Authorized language provided.

Section 19: City of Clearwater; Taxes authorized language provided.

Section 20: City of North Mankato; Taxes authorized language provided.

Section 21: City of Winona; Taxes authorized language provided.

Section 22: Repealer language provided.

ARTICLE 8 -- JUNE ACCELERATED TAX PAYMENTS

Section 1: Sales and use tax language modified.

Section 2: Accelerated payment of June sales tax liability; penalty for underpayment language modified.

Section 3: Accelerated tax payment; cigarette or tobacco products distributor language modified.

Section 4: Accelerated tax payment; penalty language modified.

ARTICLE 9 -- SPECIAL TAXES

Section 1: Tax authorized language modified.

Section 2: Vehicles exempt from tax, fees, or plate display language modified.

Section 3: Spotter trucks language modified.

Section 4: Bus; commuter van language modified.

Section 5: No certificate issued language modified.

Section 6: Spotter truck language provided.

Section 7: Spotter trucks language provided.

Section 8: Definitions language modified.

Section 9: Inspection required language modified.

Section 10: Expiration language modified.

Section 11: Creation language modified.

Section 12: Uses of fund language modified.

Section 13: Expiration language modified.

Section 14: Uses of fund language modified.

ARTICLE 10 -- MINERALS

Section 1: Other iron bearing material language added.

Section 2: Iron Range Resources and Rehabilitation Board language modified.

Section 3: Forest trust language modified.

Section 4: Data classification language added.

Section 5: Taconite economic development fund language modified.

Section 6: Imposed; calculation language modified.

Section 7: Taxes additional to occupation tax; in lieu of other taxes language modified.

Section 8: Cities; towns language modified.

Section 9: Iron Range higher education account language modified.

Section 10: Estimates language modified.

Section 11: Use of money language modified.

Section 12: Definition language modified.

Section 13: Effective date language provided.

Section 14: Electric generating plants in taconite tax relief areas language added.

Section 15: 2008 distributions only language added.

Section 16: Repealer provided.

ARTICLE 11 -- FEDERAL UPDATE

Section 1: Emergency shelters for victims of domestic abuse language modified.

Section 2: Transitional housing facilities language modified.

Section 3: Property used to provide computing resources to University of Minnesota language modified.

Section 4: Superior National Forest; recreational property for use by disabled veterans language modified.

Section 5: Business incubator property language modified.

Section 6: Agricultural historical society property language modified.

Section 7: Construction of terms language modified.

Section 8: Internal Revenue Code language provided.

Section 9: Internal Revenue Code language provided.

Section 10: Limited equity cooperative apartments language modified.

Section 11: Leasehold cooperatives language modified.

Section 12: Requirement language modified.

Section 13: Class 4 language modified.

Section 14: Designated transfer language modified.

Section 15: Reorganization language modified.

Section 16: Internal Revenue Code language modified.

Section 17: Credit for research language modified.

Section 18: Fuel used in other vehicle; claim for refund language modified.

Section 19: Internal Revenue Code language modified.

Section 20: Sale, sells, selling, purchase, purchased, or acquired language modified.

Section 21: Internal Revenue Code language provided.

Section 22: Exemptions language modified.

Section 23: Internal Revenue Code language modified.

Section 24: Internal Revenue Code language modified.

Section 25: Bad debts language modified.

ARTICLE 12 -- DEPARTMENT INDIVIDUAL INCOME AND CORPORATE FRANCHISE TAXES

Section 1: Individual income, fiduciary income, corporate franchise, and entertainment taxes; partnership and S corporation returns; information returns; mining company returns language modified.

Section 2: Foreign operating corporation language modified.

Section 3: Limitation; carryover language modified.

Section 4: Annual accounting period language modified.

Section 5: Dividends received from another corporation language modified.

Section 6: Extension of withholding to certain payments where identifying number not furnished or inaccurate language modified.

Section 7: Payments to persons who are not employees language modified.

Section 8: Repealer language provided.

ARTICLE 13 -- DEPARTMENT SALES AND USE TAXES

Section 1: Relief for purchasers language provided.

Section 2: Relief for purchasers language provided.

Section 3: State language modified.

Section 4: Presumption of tax; burden of proof language modified.

Section 5: Drugs; medical devices language modified.

Section 6: Relief from certain liability language modified.

Section 7: Purchaser relief from certain liability language provided.

Section 8: Database files language provided.

ARTICLE 14 -- DEPARTMENT SPECIAL TAXES AND FEES

Section 1: Creation of account; appropriations language modified.

Section 2: Liability imposed language modified.

Section 3: Health care provider language modified.

Section 4: Use tax; legend drugs language modified.

Section 5: Exemptions language modified.

Section 6: Exemptions language modified.

Section 7: Contraband defined language modified.

Section 8: Other entities language modified.

ARTICLE 15 -- DEPARTMENT PROPERTY TAXES AND AIDS

Section 1: Data on income of individuals language modified.

Section 2: Private data on individuals language modified.

Section 3: Conversion to exempt or taxable uses language modified.

Section 4: Reassessed market value language modified.

Section 5: Utility property language provided.

Section 6: Reassessments required language modified.

Section 7: Abatement authorization language modified.

Section 8: Reimbursement, levy, and appropriation language modified.

Section 9: Tax relief for destroyed property; homestead and disaster credits language modified.

Section 10: Credit provided language modified.

Section 11: Credit reimbursements language modified.

Section 12: Homestead application language modified.

Section 13: Trust property; homestead language modified.

Section 14: Class 1 language modified.

Section 15: Homestead of disabled veteran language modified. Disabled veterans qualify for property tax relief.

Section 16: Proof of compliance; transfer of duties language modified.

Section 17: Contents of tax statements language modified.

Section 18: Initial application language modified.

Section 19: Facilities funded from multiple sources language modified.

Section 20: Qualified disaster area language modified.

Section 21: Original net tax capacity adjustments; presidential disaster area language modified.

ARTICLE 16 -- DEPARTMENT MISCELLANEOUS

Section 1: Debt language modified.

Section 2: Referring agency language modified.

Section 3: Agency participation language modified.

Section 4: Notice to debtor language modified.

Section 5: Prohibition against collection during appeal period of an order language modified.

ARTICLE 17 -- MISCELLANEOUS

Section 1: Definitions language modified.

Section 2: Surplus Lines Association of Minnesota language provided.

Section 3: Licensee's duty to submit documents; penalty language provided.

Section 4: Health Insurance credit language provided.

Section 5: Dedication fee language modified.

Section 6: Data update language added.

Section 7: Appropriations language added.

SNA 5/23/08