SF 3550
Introduction - 94th Legislature (2025 - 2026)
Posted on 03/03/2026 08:43 a.m.
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A bill for an act
relating to taxation; lowering the threshold and increasing the maximum refund
for the special property tax refund; establishing an excise tax on certain social
media platform businesses; establishing a onetime public safety aid for local and
Tribal governments; requiring a report; appropriating money; amending Minnesota
Statutes 2024, section 290A.04, subdivision 2h; proposing coding for new law in
Minnesota Statutes, chapter 295.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2024, section 290A.04, subdivision 2h, is amended to read:
Subd. 2h.
Additional refund.
(a) If the gross property taxes payable on a homestead
increase more than deleted text begin 12deleted text end new text begin eightnew text end percent over the property taxes payable in the prior year on the
same property that is owned and occupied by the same owner on January 2 of both years,
and the amount of that increase is $100 or more, a claimant who is a homeowner shall be
allowed an additional refund equal to 60 percent of the amount of the increase over the
greater of deleted text begin 12deleted text end new text begin eightnew text end percent of the prior year's property taxes payable or $100. This subdivision
shall not apply to any increase in the gross property taxes payable attributable to
improvements made to the homestead after the assessment date for the prior year's taxes.
The maximum refund allowed under this subdivision is deleted text begin $1,000deleted text end new text begin $1,500new text end .
(b) For purposes of this subdivision "gross property taxes payable" means property taxes
payable determined without regard to the refund allowed under this subdivision.
(c) In addition to the other proofs required by this chapter, each claimant under this
subdivision shall file with the property tax refund return a copy of the property tax statement
for taxes payable in the preceding year or other documents required by the commissioner.
(d) Upon request, the appropriate county official shall make available the names and
addresses of the property taxpayers who may be eligible for the additional property tax
refund under this section. The information shall be provided electronically. The county may
recover its costs by charging the person requesting the information the reasonable cost for
preparing the data. The information may not be used for any purpose other than for notifying
the homeowner of potential eligibility and assisting the homeowner, without charge, in
preparing a refund claim.
new text begin EFFECTIVE DATE. new text end
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This section is effective for refund claims based on taxes payable
in 2026 and thereafter.
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Sec. 2.
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[295.90] SOCIAL MEDIA DATA COLLECTION EXCISE TAX.
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new text begin Subdivision 1. new text end
new text begin Tax imposed. new text end
new text begin
A tax is imposed on the collection of consumer data by a
social media platform business as provided under this section.
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new text begin Subd. 2. new text end
new text begin Rate of tax. new text end
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The tax is imposed on social media platform businesses based on
the number of Minnesota social media platform consumers from whom a social media
platform business collects data within a month:
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|
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Minnesota consumers new text end |
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Tax new text end |
|
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Fewer than or equal to 100,000 new text end |
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Zero new text end |
|
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Over 100,000 but not more than 500,000 new text end |
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$0.10 per month on the number of Minnesota consumers over 100,000 but not more than 500,000 new text end |
|
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Over 500,000 but not more than 1,000,000 new text end |
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$40,000 plus $0.25 per month on the number of Minnesota consumers over 500,000 but not more than 1,000,000 new text end |
|
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Over 1,000,000 new text end |
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$165,000 plus $0.50 per month on the number of Minnesota consumers over 1,000,000 new text end |
new text begin Subd. 3. 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) "Commissioner" means the commissioner of revenue.
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(c) "Consumer" means an individual who establishes an account on an app or website
owned by a social media platform business whose consumer data is collected by the social
media platform business, regardless of whether the individual is charged for establishing
the account.
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(d) "Consumer data" means any information that identifies, relates to, describes, is
capable of being associated with, or could reasonably be linked with a consumer, whether
directly submitted to the social media platform business by the consumer or derived from
other sources.
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(e) "Minnesota consumer" means a consumer who is a resident of Minnesota.
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(f) "Resident" has the meaning given in section 290.01, subdivision 7.
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(g) "Social media platform" has the meaning given in section 325M.31, paragraph (j).
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new text begin
(h) "Social media platform business" means a for-profit entity that operates a social
media platform that engages, collects, maintains, uses, processes, sells, or shares consumer
data in support of the entity's business activities and collects consumer data on more than
100,000 individual Minnesota consumers in a month within the calendar year.
new text end
new text begin Subd. 4. new text end
new text begin Consumers. new text end
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(a) Until the contrary is established, it is presumed that a consumer
whose information on record with or available to a social media platform business indicates
a Minnesota home address, a Minnesota mailing address, or an internet protocol address
connected with a Minnesota location is a Minnesota consumer for purposes of this section.
The burden of proving that a consumer is not a Minnesota resident is on the social media
platform business.
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(b) A Minnesota consumer must be counted only once in the calculation of the monthly
tax imposed on a social media platform business.
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(c) Business entities that are part of a controlled group of corporations as defined in
section 1563(a) of the Internal Revenue Code must be treated as a single entity for purposes
of meeting the definition of a social media platform business under this section.
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(d) The single member of a single member limited liability company must be treated as
a consumer under this section.
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new text begin Subd. 5. new text end
new text begin Credit against tax paid to another jurisdiction. new text end
new text begin
A social media platform
business that has paid tax under this section may claim a credit against the tax paid with
respect to a Minnesota consumer if another state imposes an excise tax identical to the tax
imposed under this section with respect to the same consumer.
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new text begin Subd. 6. new text end
new text begin Record keeping. new text end
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A social media platform business must maintain records as
required by the commissioner.
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new text begin Subd. 7. new text end
new text begin Administration. new text end
new text begin
Unless specifically provided otherwise, the audit, assessment,
refund, penalty, interest, enforcement, collection remedies, appeal, and administrative
provisions of chapters 270C and 289A that are applicable to taxes imposed under chapter
297A apply to the tax imposed under this section.
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new text begin Subd. 8. new text end
new text begin Returns; payment of tax. new text end
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(a) A social media platform business must report
the tax on a return prescribed by the commissioner and must remit the tax in a form and
manner prescribed by the commissioner. The return and the tax must be filed and paid using
the filing cycle and due dates provided for taxes imposed under section 289A.20, subdivision
4, and chapter 297A.
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(b) Interest must be paid on an overpayment refunded or credited to the taxpayer from
the date of payment of the tax until the date the refund is paid or credited. For purposes of
this subdivision, the date of payment is the due date of the return or the date of actual
payment of the tax, whichever is later.
new text end
new text begin Subd. 9. new text end
new text begin Deposit of revenues. new text end
new text begin
The commissioner must deposit the revenues, including
penalties and interest, derived from the tax imposed by this section in the general fund.
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new text begin Subd. 10. new text end
new text begin Personal debt. new text end
new text begin
The tax imposed by this section, and interest and penalties
imposed with respect to it, are a personal debt of the person required to file a return from
the time that the liability for it arises, irrespective of when the time for payment of the
liability occurs. In the case of a fiduciary, the debt must be that of the person in the person's
official or fiduciary capacity only, unless the person has voluntarily distributed the assets
held in that capacity without reserving sufficient assets to pay the tax, interest, and penalties,
in which event the person is personally liable for any deficiency.
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new text begin EFFECTIVE DATE. new text end
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This section is effective for consumer data collected after
December 31, 2026.
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Sec. 3. new text begin 2026 PUBLIC SAFETY AID.
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new text begin Subdivision 1. new text end
new text begin Definitions. new text end
new text begin
(a) For purposes of this section, the following terms have
the meanings given.
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new text begin
(b) "Commissioner" means the commissioner of revenue.
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(c) "Local unit" means (1) a town with a population of at least 10,000, or (2) a statutory
or home rule charter city.
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(d) "Population" means population estimates made or conducted by the United States
Bureau of the Census; the Metropolitan Council pursuant to Minnesota Statutes, section
473.24; or the state demographer pursuant to Minnesota Statutes, section 4A.02, paragraph
(d), whichever is the most recent estimate available as of January 1, 2026.
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(e) "Tribal governments" has the meaning given to "Minnesota Tribal governments" in
Minnesota Statutes, section 10.65, subdivision 2, clause (4).
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(f) "Tribal population" means population estimates made or conducted by the United
States Bureau of the Census of the federally recognized American Indian reservations and
off-reservation trust lands in Minnesota, whichever is the most recent estimate available as
of January 1, 2026.
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new text begin Subd. 2. new text end
new text begin County aid. new text end
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A county's public safety aid equals the sum of:
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(1) the product of (i) the county's population, and (ii) the county basic allowance; plus
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(2) the product of (i) the county's population minus the total population of every local
unit located in that county, and (ii) the county additional allowance.
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new text begin Subd. 3. new text end
new text begin Tribal government aid. new text end
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A Tribal government's public safety aid equals the
sum of:
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(1) the product of (i) the Tribe's population, and (ii) the county basic allowance; plus
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(2) the product of (i) the Tribe's population, and (ii) the county additional allowance.
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new text begin Subd. 4. new text end
new text begin Local unit aid. new text end
new text begin
A local unit's public safety aid equals the product of (1) the
local unit's population, and (2) the local unit allowance.
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new text begin Subd. 5. new text end
new text begin Commissioner to calculate allowances. new text end
new text begin
(a) The commissioner must calculate
the county basic allowance so that the total amount of aid distributed under subdivision 2,
clause (1), and subdivision 3, clause (1), equals 70 percent of the amount appropriated for
aid to counties and Tribal governments under subdivision 8.
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new text begin
(b) The commissioner must calculate the county additional allowance so that the total
amount of aid distributed under subdivision 2, clause (2), and subdivision 3, clause (2),
equals 30 percent of the amount appropriated for aid to counties and Tribal governments
under subdivision 8.
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(c) The commissioner must calculate the local unit allowance so that the total amount
of aid distributed under subdivision 4 equals the amount appropriated for aid to local units
under subdivision 8.
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new text begin Subd. 6. new text end
new text begin Eligible uses. new text end
new text begin
(a) A county, Tribal government, or local unit must use the aid
under this section to provide public safety, including community violence prevention and
intervention programs; community engagement; mental health crisis response; victim
services; training programs; first responder wellness; fire, rescue, and emergency services
equipment; or other personnel or equipment costs.
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(b) Notwithstanding paragraph (a), a county, Tribal government, or local unit may not
apply the aid under this section toward:
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(1) an employer contribution to the public employees police and fire fund if the county,
Tribal government, or local unit received police state aid under Minnesota Statutes, chapter
477C, in calendar year 2025;
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(2) any costs associated with alleged wrongdoing or misconduct;
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(3) the purchase of an armored or tactical vehicle or substantially similar vehicle;
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(4) the purchase of tear gas, chemical munitions, or substantially similar items; or
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(5) the construction, reconstruction, remodeling, expansion, or improvement of a police
station, including related facilities. For purposes of this clause, "related facilities" includes
access roads, lighting, sidewalks, and utility components on or adjacent to the property on
which the police station is located that are necessary for safe access to and use of the building.
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new text begin Subd. 7. new text end
new text begin Certification; payment date. new text end
new text begin
The commissioner must certify the amount of
public safety aid payable to each county, Tribal government, and local unit under this section
by September 1, 2026. The commissioner must pay public safety aid to each county, Tribal
government, and local unit by December 26, 2026.
new text end
new text begin Subd. 8. new text end
new text begin Appropriation. new text end
new text begin
(a) $....... is appropriated in fiscal year 2027 from the general
fund to the commissioner of revenue for public safety aid under this section. This is a onetime
appropriation.
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(b) Of the amount in paragraph (a), 30 percent is for aid to counties and Tribal
governments and 70 percent is for aid to local units.
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new text begin Subd. 9. new text end
new text begin Report. new text end
new text begin
(a) By ....., 2027, each county, Tribal government, and local unit that
receives public safety aid under this section must report the following information to the
commissioner of public safety in the form and manner prescribed by the commissioner of
public safety:
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(1) the amount of aid received; and
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(2) how the aid was used or is intended to be used.
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(b) By ....., 2027, the commissioner of public safety must compile the information
received from counties, Tribal governments, and local units under paragraph (a) and submit
the compilation in a report to the chairs and ranking minority members of the legislative
committees with jurisdiction over public safety and taxes.
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new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for aids payable in calendar year 2026.
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