SF 5056
Introduction - 94th Legislature (2025 - 2026)
Posted on 04/10/2026 09:30 a.m.
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A bill for an act
relating to transportation; taxation; establishing a temporary moratorium on
imposition of the motor fuels tax; making transfers; appropriating money.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1. new text begin MOTOR FUELS TAX MORATORIUM.
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(a) No tax is imposed on motor fuels for the period beginning after May 24, 2026, and
ending before September 8, 2026, as provided in this section.
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(b) For a transaction or activity giving rise to a tax under Minnesota Statutes, section
296A.07 or 296A.08, that occurs during the period specified in paragraph (a):
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(1) the tax rate imposed under Minnesota Statutes, section 296A.07, subdivision 3,
paragraph (a), clauses (1) to (3), is 0 cents per gallon;
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(2) the tax rate imposed under Minnesota Statutes, section 296A.08, subdivision 2,
paragraph (a), clauses (1), (2), and (4), is 0 cents per gallon; and
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(3) the tax rate imposed under Minnesota Statutes, section 296A.08, subdivision 2,
paragraph (a), clause (3), is $0 per thousand cubic feet or 0 cents per gasoline equivalent.
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(c) For a transaction or activity giving rise to a tax under Minnesota Statutes, section
296A.08, subdivision 4, that occurs during the period specified in paragraph (a), the rate of
tax is 0 cents per gallon.
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new text begin EFFECTIVE DATE. new text end
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This section is effective the day following final enactment.
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Sec. 2. new text begin MOTOR FUELS TAX MORATORIUM; APPROPRIATION.
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The amount necessary to implement the requirements under section 1 in fiscal year 2026
is appropriated from the general fund to the commissioner of revenue for the administrative
costs of implementation. This is a onetime appropriation and is available until June 30,
2027.
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new text begin EFFECTIVE DATE. new text end
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This section is effective the day following final enactment.
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Sec. 3. new text begin MOTOR FUELS TAX MORATORIUM; FISCAL YEAR 2026 TRANSFERS.
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new text begin Subdivision 1. new text end
new text begin Transfers of nonhighway use amounts. new text end
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(a) In fiscal year 2026, each
of the amounts as provided in paragraph (b) is transferred from the general fund to the
commissioner of transportation for deposit in the respective accounts specified in Minnesota
Statutes, section 296A.18, subdivisions 2 to 6 and 7, to provide for foregone revenue due
to the motor fuels tax moratorium under section 1.
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(b) The commissioner must determine each of the amounts to transfer under paragraph
(a) based on:
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(1) the most recent forecast of total state revenue from the motor fuels tax that is
attributable to the period beginning after May 24, 2026, and ending before July 1, 2026, as
estimated absent the requirements under section 1; and
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(2) a calculation of amounts that are subject to transfer under Minnesota Statutes, section
296A.18, subdivisions 6a and 7, from the revenue estimated under clause (1).
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new text begin Subd. 2. new text end
new text begin Transfer to highway user tax distribution fund. new text end
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(a) In fiscal year 2026, an
amount as provided in paragraph (b) is transferred from the general fund to the commissioner
of transportation for deposit in the highway user tax distribution fund to provide for foregone
revenue due to the motor fuels tax moratorium under section 1.
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(b) The commissioner must determine the amount to transfer under paragraph (a) based
on:
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(1) the most recent forecast of total state revenue from the motor fuels tax that is
attributable to the period beginning after May 24, 2026, and ending before July 1, 2026, as
estimated absent the requirements under section 1; less
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(2) the total from the amount determined for transfer under subdivision 1.
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new text begin EFFECTIVE DATE. new text end
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This section is effective the day following final enactment.
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Sec. 4. new text begin MOTOR FUELS TAX MORATORIUM; FISCAL YEAR 2027 TRANSFERS.
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new text begin Subdivision 1. new text end
new text begin Transfers of nonhighway use amounts. new text end
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(a) In fiscal year 2027, each
of the amounts as provided in paragraph (b) is transferred from the general fund to the
commissioner of transportation for deposit in the respective accounts specified in Minnesota
Statutes, section 296A.18, subdivisions 2 to 6 and 7, to provide for foregone revenue due
to the motor fuels tax moratorium under section 1.
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(b) The commissioner must determine each of the amounts to transfer under paragraph
(a) based on:
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(1) the most recent forecast of total state revenue from the motor fuels tax that is
attributable to the period beginning after June 30, 2026, and ending before September 8,
2026, as estimated absent the requirements under section 1; and
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(2) a calculation of amounts that are subject to transfer under Minnesota Statutes, section
296A.18, subdivisions 6a and 7, from the revenue estimated under clause (1).
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new text begin Subd. 2. new text end
new text begin Transfer to highway user tax distribution fund. new text end
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(a) In fiscal year 2027, an
amount as provided in paragraph (b) is transferred from the general fund to the commissioner
of transportation for deposit in the highway user tax distribution fund to provide for foregone
revenue due to the motor fuels tax moratorium under section 1.
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(b) The commissioner must determine the amount to transfer under paragraph (a) based
on:
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(1) the most recent forecast of total state revenue from the motor fuels tax that is
attributable to the period beginning after June 30, 2026, and ending before September 8,
2026, as estimated absent the requirements under section 1; less
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(2) the total from the amount determined for transfer under subdivision 1.
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new text begin EFFECTIVE DATE. new text end
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This section is effective the day following final enactment.
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