Office of the Revisor of Statutes
SF 3336
Introduction - 94th Legislature (2025 - 2026)
Posted on 04/24/2025 09:20 a.m.
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A bill for an act
relating to taxation; solid waste management; requiring a rebate from the solid
waste management tax for materials removed from the waste stream for recycling,
composting, or reuse; appropriating money; amending Minnesota Statutes 2024,
section 297H.13, subdivision 2; proposing coding for new law in Minnesota
Statutes, chapter 297H.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
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[297H.075] REBATE FOR RECYCLED AND REUSED MATERIALS.
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new text begin Subdivision 1. new text end
new text begin Definitions. new text end
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(a) For purposes of this section, the following terms have
the meanings given.
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(b) "Compostable materials" has the meaning given to "source-separated compostable
materials" in section 115A.03, subdivision 32a, clause (3).
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(c) "Recyclable materials" has the meaning given in section 115A.03, subdivision 25a.
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(d) "Resource recovery facility" has the meaning given in section 115A.03, subdivision
28.
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(e) "Waste-to-energy facility" means a facility that produces refuse-derived fuel, as
defined in section 115A.03, subdivision 25d.
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new text begin Subd. 2. new text end
new text begin Reporting. new text end
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(a) By February 1, 2026, and each February 1 thereafter, an owner
or operator of a resource recovery facility or waste-to-energy facility shall report to the
commissioner of revenue, on a form prescribed by the commissioner of revenue, the
following information for the previous calendar year:
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(1) the number of tons of recyclable materials that are manually or mechanically separated
from mixed municipal solid waste and that are recycled;
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(2) the number of tons of recyclable materials that are manually or mechanically separated
from mixed municipal solid waste and that are reused;
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(3) the number of tons of compostable materials that are manually or mechanically
separated from mixed municipal solid waste and that are subsequently composted or
processed in an anaerobic or aerobic digester and then composted;
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(4) the number of tons of recyclable materials that are recovered from combustor ash
generated at a waste-to-energy facility and that are recycled; and
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(5) the number of tons of combustor ash that are generated at a waste-to-energy facility
and that are utilized in road construction or another approved use.
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(b) The information in paragraph (a) must be reported separately for each clause.
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new text begin Subd. 3. new text end
new text begin Rebate calculation. new text end
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(a) Based on the information submitted in subdivision 2,
the commissioner of revenue shall, by April 15, 2026, and each April 15 thereafter, pay a
rebate from the tax paid under this chapter to each operator of a resource recovery facility
or waste-to-energy facility reporting under subdivision 2 that is equal to the sum of:
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(1) tons reported in subdivision 2, paragraph (a), clauses (1) to (3), of materials separated
from waste for which tax due under this chapter was collected, multiplied by the rate of
$30; plus
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(2) tons reported in subdivision 2, paragraph (a), clauses (4) and (5), of materials separated
from waste for which tax due under this chapter was collected, multiplied by the rate of
$20.
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(b) The amount necessary to pay each operator of a resource recovery facility or
waste-to-energy facility under this section is appropriated to the commissioner of revenue
from the revenues allocated pursuant to section 297H.13, subdivision 2, paragraph (a).
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new text begin EFFECTIVE DATE. new text end
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This section is effective July 1, 2025.
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Sec. 2.
Minnesota Statutes 2024, section 297H.13, subdivision 2, is amended to read:
Subd. 2.
Allocation of revenues.
(a) Of the amounts remitted under this chapterdeleted text begin ,deleted text end new text begin :
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(1) the amount necessary to pay rebates under section 297H.075 is appropriated to the
commissioner to issue rebates; and
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new text begin (2)new text end 70 percentnew text begin of the remaining amountnew text end must be credited to the environmental fund
established in section 16A.531, subdivision 1.
(b) In addition to the amounts new text begin appropriated for rebates and new text end credited to the environmental
fund in paragraph (a), in fiscal year 2024 and later, three percent of the amounts remitted
under this chapter shall be deposited into the resource management account in the
environmental fund.
(c) The remainder must be deposited into the general fund.
(d) Beginning in fiscal year 2024 and annually thereafter, the money deposited in the
resource management account in the environmental fund under paragraph (b) is appropriated
to the commissioner of the Pollution Control Agency for distribution to counties under
section 115A.557, subdivision 2, paragraph (a), clauses (1) to (7) and (9) to (11).
new text begin EFFECTIVE DATE. new text end
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This section is effective July 1, 2025.
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