1.1 	A bill for an act
1.2 	relating to taxation; providing special authority and provisions related to property 
1.3 	taxes, tax increment financing, and sales and use taxes for certain projects in the 
1.4 	city of Brooklyn Park; providing special tax increment financing authority; 
1.5 	providing special property tax abatement authority; authorizing establishment of 
1.6 	a value capture district; providing a refundable sales and use tax exemption for 
1.7 	construction materials; appropriating money.
1.8 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.9 	Section 1. CITY OF BROOKLYN PARK; TIF AUTHORITY; VILLAGE CREEK 
1.10 	AREA.
 1.11 		Subdivision 1.Establishment of districts. Upon the termination of Tax Increment 
1.12 	Financing District No. 20 within the city of Brooklyn Park, under the special rules established 
1.13 	in subdivision 2, the economic development authority of the city of Brooklyn Park or city 
1.14 	of Brooklyn Park may establish one or more redevelopment tax increment financing districts 
1.15 	located wholly within the area of the city of Brooklyn Park. The districts may be comprised 
1.16 	of the following parcels identified by their current parcel identification numbers:

1.17	2011921430101
	2011921440088
	2011921430092
	2011921430099
	2111921330104
	
1.18	2111921340003
	2111921340005
	2111921340006
	2111921340019
	2111921340021
	
1.19	2111921330066
	2111921330068
	2111921340017
	2111921340018
	2811921130004
	
1.20	2811921130005
	2811921140007
	2811921210003
	2811921220002
	2811921220007
	
1.21	2811921240004
	2811921240009
	2811921240010
	2811921240107
	2811921310001
	
1.22	2811921340010
	2911921120032
	2811921130014
	2811921130015
	2811921130024
	
1.23	2811921140012
	2811921210014
	2811921210020
	2811921210023
	2811921210103
	
1.24	2811921220001
	2811921220003
	2811921220005
	2811921240007
	2811921340006
	
1.25	2911921120001
	2911921120004
	2011921440089
	2111921330067
	2111921340002
	
2.1	2111921340004
	2111921340027
	2111921340113
	2811921120001
	2811921130001
	
2.2	2811921130017
	2811921130023
	2811921210001
	2811921210016
	2811921210033
	
2.3	2811921210060
	2811921210101
	2811921240006
	2811921240017
	2911921110004
	
2.4	2911921120005
	2011921430093
	2011921430100
	2011921430102
	2011921430103
	
2.5	2111921330102
	2111921330103
	2111921340001
	2111921340007
	2111921340020
	
2.6	2111921340022
	2811921120002
	2811921120104
	2811921130002
	2811921130020
	
2.7	2811921130021
	2811921210022
	2811921210034
	2811921210099
	2811921210102
	
2.8	2811921220006
	2811921240003
	2811921240012
	2811921340005
	2811921340009
	
2.9	2911921110118
	2911921120006
	2911921120043
	3311921210001
		
2.10 	together with adjacent and internal roads and rights-of-way, and the following roadways 
2.11 	within the city of Brooklyn Park: Zane Avenue North (from and including the intersection 
2.12 	at 78th Avenue North to and including the intersection at Highway 94), Brooklyn Boulevard 
2.13 	(from and including the intersection at the border of Brooklyn Center to and including the 
2.14 	intersection at Kentucky Avenue North), Brookdale Drive North (from and including the 
2.15 	intersection at Zane Avenue North to and including the intersection at Welcome Avenue 
2.16 	North), Village Creek Parkway North, 77th Avenue North (from and including the 
2.17 	intersection at Village Creek Parkway North to and including the intersection at Brookdale 
2.18 	Drive North), 73rd Avenue North/Regent Avenue (from and including the intersection at 
2.19 	Zane Avenue North to and including the intersection at Brooklyn Boulevard).
2.20 		Subd. 2.Special rules. If the city or the authority establishes any tax increment financing 
2.21 	district under subdivision 1, the following special rules apply:
2.22 	(1) the districts are deemed to meet all the requirements of Minnesota Statutes, section 
2.23 	469.174, subdivision 10;
2.24 	(2) expenditures incurred in connection with the development of the property described 
2.25 	in subdivision 1 are deemed to meet the requirements of Minnesota Statutes, section 469.176, 
2.26 	subdivision 4j; and
2.27 	(3) in addition to any expenditure authorized to be financed with increments under 
2.28 	Minnesota Statutes, section 469.176, subdivision 4, increments from such districts may be 
2.29 	spent within the areas described in subdivision 1 on any of the following expenditures:
2.30 	(i) acquiring and improving public streets and public spaces, including public art and 
2.31 	landscaping; and
2.32 	(ii) commercial and residential building rehabilitation and facade improvements; and
3.1 	(4) the requirements, limitations, or restrictions in the following statutes do not apply: 
3.2 	Minnesota Statutes, section 469.174, subdivision 25, clause (2); section 469.176, subdivisions 
3.3 	4l and 5; and section 469.1763, subdivisions 2, 3 and 4.
3.4 		Subd. 3.Expiration. The authority to request certification of any district under this 
3.5 	section expires on December 31, 2044.

3.6 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
3.7 	city of Brooklyn Park and its chief clerical officer comply with the requirements of Minnesota 
3.8 	Statutes, section 645.021.

3.9 	Sec. 2. CITY OF BROOKLYN PARK; TIF AUTHORITY; 610/ZANE AREA.
 3.10 		Subdivision 1.Establishment of districts. Under the special rules established in 
3.11 	subdivision 2, the economic development authority of the city of Brooklyn Park or the city 
3.12 	of Brooklyn Park may establish one or more redevelopment districts located wholly within 
3.13 	the area of the city of Brooklyn Park. The districts may be comprised of the following 
3.14 	parcels identified by their current parcel identification numbers together with adjacent and 
3.15 	internal roads and rights-of-way:

3.16	0811921410009
	0811921140050
	0811921140051
	0911921120005
	0911921210007
	
3.17	0911921230008
	0911921230049
	0911921240006
	0911921240009
	0911921310004
	
3.18	0911921320018
	0911921330009
	0911921430006
	0911921430014
	0911921430015
	
3.19	0911921430019
	0911921430020
	0911921430028
	0911921430030
	0911921430033
	
3.20	0911921430037
	0911921430038
	0911921430040
	0911921430048
	0911921430054
	
3.21	0911921430055
	0911921430059
	0911921430069
	0911921430071
	0911921430072
	
3.22	0911921430076
	0911921430080
	0911921430081
	0911921430082
	0911921430083
	
3.23	0911921430086
	0911921430087
	0911921430088
	0911921430094
	0911921430095
	
3.24	0911921430099
	0911921430104
	0911921430114
	0911921210005
	0911921210095
	
3.25	0911921220070
	0911921220071
	0911921230009
	0911921230010
	0911921230011
	
3.26	0911921230012
	0911921230013
	0911921240005
	0911921240008
	0911921310007
	
3.27	0911921310009
	0911921320023
	0911921330008
	0911921330011
	0911921340008
	
3.28	0911921340014
	0911921340017
	0911921430018
	0911921430024
	0911921430025
	
3.29	0911921430029
	0911921430034
	0911921430035
	0911921430039
	0911921430044
	
3.30	0911921430045
	0911921430049
	0911921430058
	0911921430060
	0911921430061
	
3.31	0911921430062
	0911921430063
	0911921430067
	0911921430068
	0911921430090
	
3.32	0911921430093
	0911921430097
	0911921430098
	0911921430102
	0911921430103
	
3.33	0911921430112
	0911921430113
	0911921430120
	0811921440008
	0911921210006
	
3.34	0911921210096
	0911921210100
	0911921210101
	0911921220008
	0911921220017
	
3.35	0911921230014
	0911921230015
	0911921240004
	0911921240007
	0911921310010
	
4.1	0911921310011
	0911921310012
	0911921330010
	0911921330012
	0911921340009
	
4.2	0911921430013
	0911921430017
	0911921430021
	0911921430022
	0911921430026
	
4.3	0911921430031
	0911921430032
	0911921430036
	0911921430041
	0911921430042
	
4.4	0911921430046
	0911921430053
	0911921430057
	0911921430064
	0911921430065
	
4.5	0911921430073
	0911921430077
	0911921430078
	0911921430100
	0911921430105
	
4.6	0911921430107
	0911921430108
	0911921430110
	0911921430115
	0911921430117
	
4.7	0911921430118
	0911921210097
	0911921210099
	0911921220014
	0911921220015
	
4.8	0911921220068
	0911921230005
	0911921320016
	0911921320021
	0911921320024
	
4.9	0911921330006
	0911921340015
	0911921340016
	0911921430009
	0911921430010
	
4.10	0911921430011
	0911921430012
	0911921430016
	0911921430023
	0911921430027
	
4.11	0911921430043
	0911921430047
	0911921430050
	0911921430051
	0911921430052
	
4.12	0911921430056
	0911921430066
	0911921430070
	0911921430074
	0911921430075
	
4.13	0911921430079
	0911921430084
	0911921430085
	0911921430089
	0911921430091
	
4.14	0911921430092
	0911921430096
	0911921430101
	0911921430106
	0911921430109
	
4.164.15
	0911921430111
	0911921430116
	0911921430119
	0611921440003
	Unplatted 
0611921
	
4.17 		Subd. 2.Special rules. If the city or the authority establishes any tax increment financing 
4.18 	district under subdivision 1, the following special rules apply:
4.19 	(1) the districts are deemed to meet all the requirements of Minnesota Statutes, section 
4.20 	469.174, subdivision 10;
4.21 	(2) expenditures incurred in connection with the development of the property described 
4.22 	in subdivision 1, are deemed to meet the requirements of Minnesota Statutes, section 469.176, 
4.23 	subdivision 4j; and
4.24 	(3) in addition to any expenditure authorized to be financed with increments under 
4.25 	Minnesota Statutes, section 469.176, subdivision 4, increments from such districts may be 
4.26 	spent within the areas described in subdivision 1 on any of the following expenditures:
4.27 	(i) building or property improvements that enhance environmental sustainability;
4.28 	(ii) commercial and residential building rehabilitation and facade improvements;
4.29 	(iii) increased costs of building materials resulting from higher quality building materials 
4.30 	approved by the city or the authority; and
4.31 	(iv) purchase of right-of-way, easements, and the construction of new infrastructure, 
4.32 	including roadways, trails, sidewalks, storm sewer infrastructure and management, sanitary 
4.33 	sewer infrastructure, water main infrastructure, installation of a new water tower, street and 
5.1 	pedestrian lighting, private utility burial, public plazas, bike facilities, landscaping and 
5.2 	irrigation, and public art; and
5.3 	(4) the requirements, limitations, or restrictions in the following statutes do not apply: 
5.4 	Minnesota Statutes, section 469.174, subdivision 25, clause (2); section 469.176, subdivisions 
5.5 	4l and 5; and section 469.1763, subdivisions 2, 3 and 4.
5.6 		Subd. 3.Expiration. The authority to request certification of any district under this 
5.7 	section expires on December 31, 2044.

5.8 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
5.9 	city of Brooklyn Park and its chief clerical officer comply with the requirements of Minnesota 
5.10 	Statutes, section 645.021.

5.11 	Sec. 3. CITY OF BROOKLYN PARK; TIF AUTHORITY; BIOTECH AREA.
 5.12 		Subdivision 1.Establishment. Under the special rules established in subdivision 2, the 
5.13 	economic development authority of the city of Brooklyn Park or the city of Brooklyn Park 
5.14 	may establish one or more redevelopment districts located wholly within the area of the 
5.15 	city of Brooklyn Park. The districts may be comprised of the following parcels identified 
5.16 	by their current parcel identification numbers together with adjacent and internal roads and 
5.17 	rights-of-way:

5.18	0711921110007
	0711921140001
	0711921140002
	0711921140007
	0711921240002
	
5.19	0711921240004
	0711921110005
	0711921120009
	0711921220003
	0711921230001
	
5.20	0711921230002
	0811921230004
	0711921110004
	0711921110006
	0711921110008
	
5.21	0711921120005
	0711921130005
	0711921140005
	0711921140006
	0711921210003
	
5.22	0711921110003
	0711921120006
	0811921230002
	0811921220002
		
5.23 		Subd. 2.Special rules. If the city or the authority establishes any tax increment financing 
5.24 	district under subdivision 1, the following special rules apply:
5.25 	(1) the districts are deemed to meet all the requirements of Minnesota Statutes, section 
5.26 	469.174, subdivision 10;
5.27 	(2) expenditures incurred in connection with the development of the property described 
5.28 	in subdivision 1, are deemed to meet the requirements of Minnesota Statutes, section 469.176, 
5.29 	subdivision 4j; and
5.30 	(3) in addition to any expenditure authorized to be financed with increments under 
5.31 	Minnesota Statutes, section 469.176, subdivision 4, increments from such districts may be 
5.32 	spent within the areas described in subdivision 1 on any of the following expenditures:
6.1 	(i) building or property improvements that enhance environmental sustainability;
6.2 	(ii) commercial and residential building rehabilitation and facade improvements;
6.3 	(iii) increased costs of building materials resulting from higher quality building materials 
6.4 	approved by the city or the authority; and
6.5 	(iv) purchase of right-of-way, easements, and the construction of new infrastructure, 
6.6 	including roadways, trails, sidewalks, storm sewer infrastructure and management, sanitary 
6.7 	sewer infrastructure, water main infrastructure, installation of a new water tower, street and 
6.8 	pedestrian lighting, private utility burial, public plazas, bike facilities, landscaping and 
6.9 	irrigation, and public art; and
6.10 	(4) the requirements, limitations, or restrictions in the following statutes do not apply: 
6.11 	Minnesota Statutes, section 469.174, subdivisions 25, clause (2); section 469.176, 
6.12 	subdivisions 4l and 5; and section 469.1763, subdivisions 2, 3 and 4.
6.13 		Subd. 3.Expiration. The authority to request certification of any district under this 
6.14 	section expires on December 31, 2044.

6.15 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
6.16 	city of Brooklyn Park and its chief clerical officer comply with the requirements of Minnesota 
6.17 	Statutes, section 645.021.

6.18 	Sec. 4. CITY OF BROOKLYN PARK; TIF AUTHORITY; DISTRICT NOS. 18 
6.19 	AND 20.
 6.20 	Notwithstanding Minnesota Statutes, sections 469.174 to 469.1794, increment from Tax 
6.21 	Increment Financing Districts Nos. 18 and 20 may be collected for 25 years after the date 
6.22 	of receipt by the economic development authority of the city of Brooklyn Park of the first 
6.23 	increment there from and any increment received by the economic development authority 
6.24 	of the city of Brooklyn Park from Tax Increment Financing Districts Nos. 18 and 20 is not 
6.25 	required to be returned to Hennepin County for redistribution and may be transferred to the 
6.26 	account held by the economic development authority of the city of Brooklyn Park or the 
6.27 	city of Brooklyn Park for Tax Increment Financing District No. 3 and spent in accordance 
6.28 	with the requirements for expenditures of increment received from Tax Increment Financing 
6.29 	District No. 3 and the budget for expenditures under the tax increment financing plan is 
6.30 	deemed increased by the amount so transferred without any further action by the city or the 
6.31 	authority.

7.1 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
7.2 	city of Brooklyn Park and its chief clerical officer comply with the requirements of Minnesota 
7.3 	Statutes, section 645.021.

7.4 	Sec. 5. CITY OF BROOKLYN PARK; TIF AUTHORITY; DISTRICT NO. 3.
 7.5 	Any increment received as a transfer from Tax Increment Financing District Nos. 18 
7.6 	and 20 that is spent in accordance with the tax increment financing plan is deemed to meet 
7.7 	the requirements of Minnesota Statutes, section 469.1763, subdivision 2.

7.8 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
7.9 	city of Brooklyn Park and its chief clerical officer comply with the requirements of Minnesota 
7.10 	Statutes, section 645.021.

7.11 	Sec. 6. CITY OF BROOKLYN PARK; VALUE CAPTURE DISTRICT 
7.12 	AUTHORIZATION.
 7.13 		Subdivision 1.Definitions. (a) For purposes of this section, the following terms have 
7.14 	the meanings given.
7.15 	(b) "City" means the city of Brooklyn Park.
7.16 	(c) "County" means Hennepin County.
7.17 	(d) "District" means the areas certified by the city under subdivision 2 for collection of 
7.18 	value capture taxes.
7.19 	(e) "Project area" means the parcels all or a portion of which are within one-half mile 
7.20 	on each side of the METRO Blue Line Light Rail to be built in the city, as further described 
7.21 	in the resolution adopted under subdivision 2 and as determined in the city's sole discretion.
7.22 	(f) "TIF law" means Minnesota Statutes, sections 469.174 to 469.1794, inclusive, as 
7.23 	amended.
7.24 		Subd. 2.Authority to establish and modify district. (a) The city council may, by 
7.25 	resolution, establish a value capture district consisting of some or all of the taxable parcels 
7.26 	all or a portion of which are within a one-quarter mile radius of any station on the METRO 
7.27 	Blue Line Light Rail to be built in the city, as further described in the resolution.
7.28 	(b) The city may establish the district and the project area only after holding a public 
7.29 	hearing on its proposed creation after publishing notice of the hearing and the proposal at 
7.30 	least once, not less than ten days or more than 30 days before the date of the hearing.
8.1 	(c) The city may at any time, by resolution, remove parcels from the district. If the city 
8.2 	removes parcels from the district, the city shall notify the county auditor under subdivision 
8.3 	3, paragraph (a), for recalculation of the district's original net tax capacity for future years.
8.4 		Subd. 3.Calculation of value capture district; administrative provisions. (a) If the 
8.5 	city establishes a value capture district under subdivision 2, the city shall request that the 
8.6 	county auditor certify the original net tax capacity of the district in accordance with 
8.7 	Minnesota Statutes, section 469.177, subdivision 1, for calculation of the district's tax 
8.8 	revenues.
8.9 	(b) For purposes of calculating the tax revenues of the district, the county auditor shall 
8.10 	treat the district as if it were a tax increment financing district under the provisions of 
8.11 	Minnesota Statutes, section 469.177, subdivision 1, and shall calculate the tax revenues of 
8.12 	the district for each year of its duration under subdivision 5 as equaling the amount of tax 
8.13 	increment that would be computed by applying the provisions of Minnesota Statutes, section 
8.14 	469.177, subdivisions 1, 1b, and 3, to determine captured tax capacity and multiplying by 
8.15 	the current tax rate, excluding the state general tax rate, disregarding any reference to the 
8.16 	original local tax rate, and assuming the city may retain the full captured net tax capacity 
8.17 	under Minnesota Statutes, section 469.177, subdivision 2. The city shall provide the county 
8.18 	auditor with the necessary information to calculate the tax revenues, including the city's 
8.19 	option for calculating revenues derived from the areawide tax rate under Minnesota Statutes, 
8.20 	chapter 473F.
8.21 	(c) The county auditor shall pay the tax revenues of the district to the city at the same 
8.22 	times provided for settlement of taxes and payment of tax increments. The city must use 
8.23 	the tax revenues as provided under subdivision 4.
8.24 		Subd. 4.Permitted uses of district tax revenue. (a) In addition to paying the 
8.25 	administrative costs of the district, the city may spend tax revenues within the project area 
8.26 	on any expenditure authorized to be financed with increment under the TIF law and on any 
8.27 	of the following expenditures:
8.28 	(1) acquiring and improving public streets and public spaces, including sidewalks, trails, 
8.29 	lighting, pedestrian and bike features, plantings, stormwater management, public and private 
8.30 	utility burial, public plazas, and public art;
8.31 	(2) acquiring property, site preparation, and providing public financing for transit-oriented 
8.32 	development and antidisplacement programs, projects, or strategies;
8.33 	(3) improving, creating, or supporting arts and cultural facilities;
9.1 	(4) commercial and residential building rehabilitation and facade improvements;
9.2 	(5) assistance in any form to support antidisplacement programs, projects, or strategies; 
9.3 	and
9.4 	(6) planning, design, community engagement, maintenance, and professional service 
9.5 	costs related to the above.
9.6 	(b) The city may issue general obligation or revenue bonds or other obligations under 
9.7 	Minnesota Statutes, chapter 475, without an election, to finance all or a portion of the costs 
9.8 	authorized by subdivision 4, paragraph (a), hereof, including any costs of issuance of said 
9.9 	bonds, to be paid from or secured by any funds available to the city, including without 
9.10 	limitation the tax revenues and the full faith and credit and taxing powers of the city. The 
9.11 	bonds are not included in computing any debt limitation applicable to the city and any levy 
9.12 	of taxes under Minnesota Statutes, section 475.61, to pay principal and interest on the bonds 
9.13 	is not subject to any levy limitation. The city may also issue bonds or other obligations to 
9.14 	refund those bonds or obligations. Payment of principal and interest on the bonds or other 
9.15 	obligations issued under this paragraph is a permitted use of the tax revenues.
9.16 		Subd. 5.Duration of the district. The duration of the district established under this 
9.17 	section is limited to the lesser of (1) 25 years of tax revenues, or (2) the time that the city 
9.18 	council determines is necessary to collect tax revenues sufficient to pay for the costs 
9.19 	authorized under subdivision 4, including without limitation an amount sufficient to pay or 
9.20 	defease any bonds or other obligations issued under subdivision 4, paragraph (b), including 
9.21 	interest thereon and the costs related to issuance thereof.

9.22 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
9.23 	city of Brooklyn Park and its chief clerical officer comply with the requirements of Minnesota 
9.24 	Statutes, section 645.021.

9.25 	Sec. 7. CITY OF BROOKLYN PARK; SPECIAL PROPERTY TAX ABATEMENT 
9.26 	SPECIAL RULES.
 9.27 	(a) If the city elects to use property tax abatements under Minnesota Statutes, sections 
9.28 	469.1812 to 469.1815, to finance costs of public infrastructure projects, including all 
9.29 	financing costs, the special rules under this subdivision apply. Taxes abated for public 
9.30 	infrastructure projects must be used only for obligations or other infrastructure projects 
9.31 	approved by the authority.
9.32 	(b) The limitations under Minnesota Statutes, section 469.1813, subdivision 6, do not 
9.33 	apply to the city.
10.1 	(c) The limitations under Minnesota Statutes, section 469.1813, subdivision 8, do not 
10.2 	apply and property taxes abated by the city to finance costs of public infrastructure projects 
10.3 	are not included for purposes of applying Minnesota Statutes, section 469.1813, subdivision 
10.4 	8, to the use of tax abatement for other purposes of the city or the county.

10.5 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
10.6 	city of Brooklyn Park and its chief clerical officer comply with the requirements of Minnesota 
10.7 	Statutes, section 645.021.

10.8 	Sec. 8. CITY OF BROOKLYN PARK; SALES TAX EXEMPTION FOR 
10.9 	CONSTRUCTION MATERIALS.
 10.10 		Subdivision 1.Exemption; refund. (a) Materials and supplies used or consumed in and 
10.11 	equipment incorporated into the following projects in the city of Brooklyn Park are exempt 
10.12 	from sales and use tax under Minnesota Statutes, chapter 297A, provided that the materials, 
10.13 	supplies, and equipment are purchased after February 28, 2023, and before April 1, 2030:
10.14 	(1) improvements to the Brooklyn Park Senior Center;
10.15 	(2) renovation and expansion of the Zanewood Recreation Center;
10.16 	(3) improvements to the community activity center;
10.17 	(4) construction of a PFAS treatment facility;
10.18 	(5) construction of a water softening facility;
10.19 	(6) replacement of roofs and HVAC systems in city hall and public works buildings;
10.20 	(7) construction and rehabilitation of trails, underpass projects, and wayfinding projects;
10.21 	(8) projects within the BioTech Innovation District as identified in the city's development 
10.22 	plan;
10.23 	(9) construction and rehabilitation of the Central Fire Station, including related facilities;
10.24 	(10) construction and rehabilitation of the North Fire Station, including related facilities;
10.25 	(11) construction and rehabilitation of the West Fire Station, including related facilities; 
10.26 	and
10.27 	(12) construction and rehabilitation of the East Fire Station, including related facilities.
10.28 	(b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section 
10.29 	297A.62, subdivision 1, applied and then refunded in the same manner provided for projects 
11.1 	under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible 
11.2 	purchases must not be issued until after June 30, 2024.
11.3 		Subd. 2.Appropriation. The amount required to pay the refunds under subdivision 1 
11.4 	is appropriated from the general fund to the commissioner of revenue.

11.5 	EFFECTIVE DATE. This section is effective retroactively for sales and purchases 
11.6 	made after February 28, 2023, and before April 1, 2030.