1.1 	A bill for an act
1.2 	relating to public finance; providing for stimulus measures to counter the economic 
1.3 	impact of the COVID-19 pandemic; authorizing spending to acquire and better 
1.4 	public land and buildings and for other improvements of a capital nature with 
1.5 	certain conditions; modifying prior appropriations; establishing new programs and 
1.6 	modifying existing programs; authorizing the sale and issuance of state bonds; 
1.7 	modifying provisions for property taxes, local government aids, individual and 
1.8 	corporate franchise taxes, sales and use taxes, lawful gambling taxes, and other 
1.9 	miscellaneous taxes and tax provisions; modifying the referendum equalization 
1.10 	levy; providing for certain property tax classification; providing local government 
1.11 	aid penalty forgiveness; modifying and providing for certain additions and 
1.12 	subtractions for the individual income and corporate franchise taxes; making the 
1.13 	student loan credit refundable; modifying sales and use tax exemptions; providing 
1.14 	provisions related to partnership audits; modifying lawful gambling taxes; 
1.15 	modifying the workforce and affordable homeownership development program; 
1.16 	making other minor policy, technical, and conforming changes; making transfers; 
1.17 	appropriating money;amending Minnesota Statutes 2018, sections 16A.641, by 
1.18 	adding a subdivision; 16B.86; 16B.87; 41B.025, by adding a subdivision; 
1.19 	115A.0716; 123B.53, subdivisions 1, 4; 126C.63, subdivision 8; 126C.66, 
1.20 	subdivision 3; 126C.69, as amended; 126C.71; 134.45, subdivision 5; 137.61; 
1.21 	137.62, subdivision 2, by adding a subdivision; 137.63; 137.64; 270C.445, 
1.22 	subdivision 6; 272.02, by adding a subdivision; 273.13, subdivision 25; 289A.31, 
1.23 	subdivision 1; 289A.37, subdivision 2; 289A.38, subdivisions 8, 9, 10; 289A.42; 
1.24 	289A.60, subdivision 24; 290.0131, subdivision 10; 290.0132, by adding a 
1.25 	subdivision; 290.0133, subdivision 12; 290.0682, subdivision 2; 297A.70, 
1.26 	subdivision 13; 297E.02, subdivision 6, as amended; 297E.021, subdivision 2; 
1.27 	297F.17, subdivision 6; 297G.16, subdivision 7; 349.15, subdivision 1; 349.151, 
1.28 	subdivision 4; 363A.36, by adding a subdivision; 363A.44, subdivision 1; 462A.37, 
1.29 	subdivision 1, by adding a subdivision; 462A.38, as amended; 469.319, subdivision 
1.30 	4; 473.4052, subdivision 4; Minnesota Statutes 2019 Supplement, sections 16A.968, 
1.31 	subdivision 3; 126C.17, subdivision 6; 273.13, subdivision 34; 289A.38, subdivision 
1.32 	7; 290.31, subdivision 1; 290.993; 297A.71, subdivision 52; 462A.37, subdivisions 
1.33 	2, 5; Laws 2008, chapter 179, section 18, subdivision 3, as amended; Laws 2014, 
1.34 	chapter 294, article 1, section 7, subdivision 11, as amended; Laws 2015, First 
1.35 	Special Session chapter 5, article 1, sections 10, subdivision 7, as amended; 13; 
1.36 	Laws 2017, First Special Session chapter 8, article 1, sections 15, subdivisions 3, 
1.37 	as amended, 4; 18, subdivision 3; 20, subdivision 21, as amended; Laws 2018, 
1.38 	chapter 214, article 1, sections 2, subdivision 6; 7, subdivision 1; 16, subdivision 
2.1 	19; 21, subdivisions 1, 18, 26, 28, as amended, 29; Laws 2019, First Special Session 
2.2 	chapter 11, article 6, section 7, subdivision 2, as amended; proposing coding for 
2.3 	new law in Minnesota Statutes, chapters 16A; 116J; 174; 240A; 289A; repealing 
2.4 	Minnesota Statutes 2018, sections 16A.633, subdivision 4; 126C.65, subdivision 
2.5 	2; 126C.68, subdivisions 1, 2, 4; Minnesota Statutes 2019 Supplement, section 
2.6 	126C.68, subdivision 3.
2.7 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

2.8 	ARTICLE 1
2.9 	GENERAL OBLIGATION BONDS

2.10	Section 1. CAPITAL IMPROVEMENT APPROPRIATIONS.
 	
2.11 	The sums shown in the column under "Appropriations" are appropriated from the bond 
2.12 	proceeds fund, or another named fund, to the state agencies or officials indicated, to be 
2.13 	spent for public purposes. Appropriations of bond proceeds must be spent as authorized by 
2.14 	the Minnesota Constitution, article XI, section 5, clause (a), to acquire and better public 
2.15 	land and buildings and other public improvements of a capital nature, or as authorized by 
2.16 	the Minnesota Constitution, article XI, section 5, clauses (b) to (j), or article XIV. Unless 
2.17 	otherwise specified, money appropriated in this act:
2.18 	(1) may be used to pay state agency staff costs that are attributed directly to the capital 
2.19 	program or project in accordance with accounting policies adopted by the commissioner of 
2.20 	management and budget;
2.21 	(2) is available until the project is completed or abandoned subject to Minnesota Statutes, 
2.22 	section 16A.642;
2.23 	(3) for activities under Minnesota Statutes, sections 16B.307, 84.946, and 135A.046, 
2.24 	should not be used for projects that can be financed within a reasonable time frame under 
2.25 	Minnesota Statutes, section 16B.322 or 16C.144; and
2.26 	(4) is available for a grant to a political subdivision after the commissioner of management 
2.27 	and budget determines that an amount sufficient to complete the project as described in this 
2.28 	act has been committed to the project, as required by Minnesota Statutes, section 16A.502.

2.29						APPROPRIATIONS

2.30	Sec. 2. UNIVERSITY OF MINNESOTA

2.31	Subdivision 1.Total Appropriation
 			$
	85,381,000
	
2.32 	To the Board of Regents of the University of 
2.33 	Minnesota for the purposes specified in this 
2.34 	section.

3.1
3.2	Subd. 2.Higher Education Asset Preservation 
and Replacement (HEAPR)
 				48,495,000
	
3.3 	To be spent in accordance with Minnesota 
3.4 	Statutes, section 135A.046.

3.5
3.6	Subd. 3.Twin Cities - Institute of Child 
Development Building
 				29,200,000
	
3.7 	To predesign, design, renovate, expand, 
3.8 	furnish, and equip research, learning, and 
3.9 	outreach spaces in the Institute of Child 
3.10 	Development building on the Twin Cities 
3.11 	campus. This project includes the demolition 
3.12 	and replacement of the 1968 building addition.

3.13
3.14	Subd. 4.Duluth - A.B. Anderson Hall 
Renovation
 				4,400,000
	
3.15 	To predesign, design, renovate, furnish, and 
3.16 	equip campus teaching and learning spaces, 
3.17 	including mechanical systems, in A.B. 
3.18 	Anderson Hall on the Duluth campus.

3.19
3.20	Subd. 5.Twin Cities - Fraser Hall Chemistry 
Undergraduate Teaching Laboratory
 				3,286,000
	
3.21 	To predesign and design (1) the renovation of 
3.22 	Fraser Hall, and (2) an addition to Fraser Hall, 
3.23 	for an undergraduate chemistry teaching 
3.24 	laboratory facility on the Twin Cities campus. 
3.25 	This project includes design of the demolition 
3.26 	of obsolete portions of Fraser Hall.

3.27	Subd. 6.University Share
 					
3.28 	Except for the appropriations for HEAPR, the 
3.29 	appropriations in this section are intended to 
3.30 	cover approximately two-thirds of the cost of 
3.31 	each project. The remaining costs must be paid 
3.32 	from university sources.

3.33	Subd. 7.Unspent Appropriations
 					
4.1 	Upon substantial completion of a project 
4.2 	authorized in this section and after written 
4.3 	notice to the commissioner of management 
4.4 	and budget, the Board of Regents must use 
4.5 	any money remaining in the appropriation for 
4.6 	that project for HEAPR under Minnesota 
4.7 	Statutes, section 135A.046. The Board of 
4.8 	Regents must report by February 1 of each 
4.9 	even-numbered year to the chairs of the house 
4.10 	of representatives and senate committees with 
4.11 	jurisdiction over capital investment and higher 
4.12 	education finance, and to the chairs of the 
4.13 	house of representatives Ways and Means 
4.14 	Committee and the senate Finance Committee, 
4.15 	on how the remaining money has been 
4.16 	allocated or spent.

4.17
4.18	Sec. 3. MINNESOTA STATE COLLEGES AND 
UNIVERSITIES

4.19	Subdivision 1.Total Appropriation
 			$
	92,010,000
	
4.20 	To the Board of Trustees of the Minnesota 
4.21 	State Colleges and Universities for the 
4.22 	purposes specified in this section.

4.23
4.24	Subd. 2.Higher Education Asset Preservation 
and Replacement (HEAPR)
 				74,103,000
	
4.25 	To be spent in accordance with Minnesota 
4.26 	Statutes, section 135A.046.

4.27	Subd. 3.Anoka-Ramsey Community College
 				16,282,000
	
4.28 	To design, renovate, and equip the business 
4.29 	and nursing building at Anoka-Ramsey 
4.30 	Community College, Coon Rapids campus.

4.31
4.32	Subd. 4.Minneapolis Community and Technical 
College
 				990,000
	
4.33 	To design phases 1 and 2 of the Management 
4.34 	Education Center shared with Metropolitan 
5.1 	State University on the Minneapolis 
5.2 	Community and Technical College campus to 
5.3 	support baccalaureate programming 
5.4 	expansion.

5.5	Subd. 5.Pine Technical and Community College
 				635,000
	
5.6 	To design the renovation of the main building 
5.7 	allied health space and an addition of the 
5.8 	technical trade and applied learning labs at 
5.9 	Pine Technical and Community College.

5.10	Subd. 6.Debt Service
 					
5.11 	(a) Except as provided in paragraph (b), the 
5.12 	Board of Trustees shall pay the debt service 
5.13 	on one-third of the principal amount of state 
5.14 	bonds sold to finance projects authorized by 
5.15 	this section. After each sale of general 
5.16 	obligation bonds, the commissioner of 
5.17 	management and budget shall notify the board 
5.18 	of the amounts assessed for each year for the 
5.19 	life of the bonds.
5.20 	(b) The board need not pay debt service on 
5.21 	bonds sold to finance HEAPR. Where a 
5.22 	nonstate match is required, the debt service is 
5.23 	due on a principal amount equal to one-third 
5.24 	of the total project cost, less the match 
5.25 	committed before the bonds are sold.
5.26 	(c) The commissioner of management and 
5.27 	budget shall reduce the board's assessment 
5.28 	each year by one-third of the net income from 
5.29 	investment of general obligation bond 
5.30 	proceeds in proportion to the amount of 
5.31 	principal and interest otherwise required to be 
5.32 	paid by the board. The board shall pay its 
5.33 	resulting net assessment to the commissioner 
5.34 	of management and budget by December 1 
6.1 	each year. If the board fails to make a payment 
6.2 	when due, the commissioner of management 
6.3 	and budget shall reduce allotments for 
6.4 	appropriations from the general fund otherwise 
6.5 	available to the board and apply the amount 
6.6 	of the reduction to cover the missed debt 
6.7 	service payment. The commissioner of 
6.8 	management and budget shall credit the 
6.9 	payments received from the board to the bond 
6.10 	debt service account in the state bond fund 
6.11 	each December 1 before money is transferred 
6.12 	from the general fund under Minnesota 
6.13 	Statutes, section 16A.641, subdivision 10.

6.14	Subd. 7.Unspent Appropriations
 					
6.15 	(a) Upon substantial completion of a project 
6.16 	authorized in this section and after written 
6.17 	notice to the commissioner of management 
6.18 	and budget, the board must use any money 
6.19 	remaining in the appropriation for that project 
6.20 	for HEAPR under Minnesota Statutes, section 
6.21 	135A.046. The Board of Trustees must report 
6.22 	by February 1 of each even-numbered year to 
6.23 	the chairs of the house of representatives and 
6.24 	senate committees with jurisdiction over 
6.25 	capital investment and higher education 
6.26 	finance and to the chairs of the house of 
6.27 	representatives Ways and Means Committee 
6.28 	and the senate Finance Committee, on how 
6.29 	the remaining money has been allocated or 
6.30 	spent.
6.31 	(b) The unspent portion of an appropriation 
6.32 	for a project in this section that is complete is 
6.33 	available for HEAPR under this subdivision, 
6.34 	at the same campus as the project for which 
6.35 	the original appropriation was made and the 
7.1 	debt service requirement under this section is 
7.2 	reduced accordingly. Minnesota Statutes, 
7.3 	section 16A.642, applies from the date of the 
7.4 	original appropriation to the unspent amount 
7.5 	transferred.

7.6	Sec. 4. EDUCATION

7.7	Subdivision 1.Total Appropriation
 			$
	2,951,000
	
7.8 	To the commissioner of education for the 
7.9 	purposes specified in this section.

7.10	Subd. 2.Library Construction Grants
 				2,951,000
	
7.11 	For library construction grants under 
7.12 	Minnesota Statutes, section 134.45.

7.13	Sec. 5. MINNESOTA STATE ACADEMIES

7.14	Subdivision 1.Total Appropriation
 			$
	6,830,000
	
7.15 	To the commissioner of administration for the 
7.16 	purposes specified in this section.

7.17	Subd. 2.Asset Preservation
 				1,000,000
	
7.18 	For capital asset preservation improvements 
7.19 	and betterments on both campuses of the 
7.20 	Minnesota State Academies, to be spent in 
7.21 	accordance with Minnesota Statutes, section 
7.22 	16B.307.

7.23	Subd. 3.Safety Corridor
 				5,830,000
	
7.24 	To design, construct, furnish, and equip a 
7.25 	safety corridor on the Minnesota State 
7.26 	Academy for the Deaf campus, including but 
7.27 	not limited to abatement of asbestos and 
7.28 	hazardous materials, construction, and 
7.29 	renovations necessary to establish a central 
7.30 	point of access, a reception and visitor area, 
7.31 	and security monitoring with connections to 
7.32 	Smith, Quinn, and Noyes Halls. This 
8.1 	appropriation also includes money to 
8.2 	predesign, design, renovate, furnish, and equip 
8.3 	Smith and Quinn Halls, including but not 
8.4 	limited to abatement of asbestos and hazardous 
8.5 	materials, interior space, restrooms, offices, 
8.6 	classrooms, science labs, and technology labs.

8.7
8.8	Sec. 6. PERPICH CENTER FOR ARTS 
EDUCATION

8.9	Subdivision 1.Total Appropriation
 			$
	750,000
	
8.10 	To the commissioner of administration for the 
8.11 	purposes specified in this section.

8.12	Subd. 2.Asset Preservation
 				750,000
	
8.13 	For capital asset preservation improvements 
8.14 	and betterments at the Perpich Center for Arts 
8.15 	Education, to be spent in accordance with 
8.16 	Minnesota Statutes, section 16B.307.

8.17	Sec. 7. NATURAL RESOURCES

8.18	Subdivision 1.Total Appropriation
 			$
	96,395,000
	
8.19 	(a) To the commissioner of natural resources 
8.20 	for the purposes specified in this section.
8.21 	(b) The appropriations in this section are 
8.22 	subject to the requirements of the natural 
8.23 	resources capital improvement program under 
8.24 	Minnesota Statutes, section 86A.12, unless 
8.25 	this section or the statutes referred to in this 
8.26 	section provide more specific standards, 
8.27 	criteria, or priorities for projects than 
8.28 	Minnesota Statutes, section 86A.12.

8.29	Subd. 2.Natural Resources Asset Preservation
 				25,000,000
	
8.30 	(a) For the renovation of state-owned facilities 
8.31 	and recreational assets operated by the 
8.32 	commissioner of natural resources to be spent 
8.33 	in accordance with Minnesota Statutes, section 
9.1 	84.946. Notwithstanding Minnesota Statutes, 
9.2 	section 84.946, the commissioner may use this 
9.3 	appropriation to replace buildings if, 
9.4 	considering the embedded energy in the 
9.5 	building, that is the most energy-efficient and 
9.6 	carbon-reducing method of renovation.
9.7 	(b) $5,000,000 of this appropriation is for the 
9.8 	Soudan mine shaft rehabilitation. The Soudan 
9.9 	mine shaft rehabilitation project is exempt 
9.10 	from using the Designer Selection Board 
9.11 	process as defined in Minnesota Statutes, 
9.12 	section 16B.33, and is exempt from any 
9.13 	requirement for a minimum number of 
9.14 	proposals as set forth in Minnesota Statutes, 
9.15 	section 16C.33, subdivision 5, paragraph (c).

9.16	Subd. 3.Flood Hazard Mitigation
 				15,000,000
	
9.17 	(a) For the state share of flood hazard 
9.18 	mitigation grants for publicly owned capital 
9.19 	improvements to prevent or alleviate flood 
9.20 	damage under Minnesota Statutes, section 
9.21 	103F.161.
9.22 	(b) To the extent practical, levee projects shall 
9.23 	meet the state standard of three feet above the 
9.24 	100-year flood elevation.
9.25 	(c) Project priorities shall be determined by 
9.26 	the commissioner as appropriate, based on 
9.27 	need and consideration of available leveraging 
9.28 	of federal, state, and local funds.
9.29 	(d) This appropriation may be used for projects 
9.30 	in the following municipalities: Afton, Austin, 
9.31 	Breckenridge, Browns Valley, Carver, Delano, 
9.32 	Faribault, Golden Valley, Halstad, Hawley, 
9.33 	Hendrum, Inver Grove Heights, Jordan, 
9.34 	Montevideo, Moorhead, Newfolden, 
10.1 	Nielsville, Owatonna, Round Lake Township 
10.2 	in Jackson County,  Sioux Valley Township 
10.3 	in Jackson County, and Waseca.
10.4 	(e) This appropriation also may be used for 
10.5 	projects in the following watershed districts: 
10.6 	Bois de Sioux Watershed District, Buffalo-Red 
10.7 	River Watershed District, Cedar River 
10.8 	Watershed District; Southern Minnesota 
10.9 	Rivers Basin Area II, Lower Minnesota River 
10.10 	Watershed District, Middle Snake Tamarac 
10.11 	Rivers Watershed District, Prior Lake-Spring 
10.12 	Lake Watershed District, Red Lake Watershed 
10.13 	District, Roseau River Watershed District, 
10.14 	Shell Rock River Watershed District, Two 
10.15 	Rivers Watershed District, Upper Minnesota 
10.16 	River Watershed District, and Wild Rice River 
10.17 	Watershed District.
10.18 	(f) For any project listed in this subdivision 
10.19 	that the commissioner determines is not ready 
10.20 	to proceed, does not have the nonstate match 
10.21 	committed, or does not expend all the money 
10.22 	granted to it, the commissioner may allocate 
10.23 	that project's unexpended money to a priority 
10.24 	project on the commissioner's list.
10.25 	(g) To the extent practicable and consistent 
10.26 	with the project, recipients of appropriations 
10.27 	for flood control projects in this subdivision 
10.28 	shall create wetlands that are eligible for 
10.29 	wetland replacement credit to replace wetlands 
10.30 	drained or filled as the result of repair, 
10.31 	reconstruction, replacement, or rehabilitation 
10.32 	of an existing public road under Minnesota 
10.33 	Statutes, section 103G.222, subdivision 1, 
10.34 	paragraphs (l) and (m).
11.1 	(h) To the extent that the cost of a project 
11.2 	exceeds two percent of the median household 
11.3 	income in a municipality or township 
11.4 	multiplied by the number of households in the 
11.5 	municipality or township, this appropriation 
11.6 	is also for the local share of the project.

11.7
11.8	Subd. 4.Canisteo and Hill Annex Open-Pit Mine 
Groups
 				2,000,000
	
11.9 	(a) For predesign, design, and engineering of 
11.10 	projects to mitigate the threat to property, 
11.11 	public safety, and water quality from rising 
11.12 	water levels at the Canisteo and Hill Annex 
11.13 	mine complexes. The commissioner must give 
11.14 	priority to work that addresses the most 
11.15 	immediate risks to public safety. If the 
11.16 	predesign, design, and engineering for the 
11.17 	Canisteo and Hill Annex mine complexes is 
11.18 	complete, the commissioner may use any 
11.19 	remaining money from this appropriation to 
11.20 	construct mitigation measures at the Canisteo 
11.21 	or Hill Annex mine complex.
11.22 	(b) The commissioner, in cooperation with the 
11.23 	Department of Iron Range Resources and 
11.24 	Rehabilitation, Western Mesabi Mine Planning 
11.25 	Board, and Itasca County, shall provide a 
11.26 	status report on this project to the chairs and 
11.27 	ranking minority members of the legislative 
11.28 	committees with jurisdiction over capital 
11.29 	investment and environment and natural 
11.30 	resources finance by October 1, 2020, 
11.31 	February 15, 2021, April 15, 2021, July 1, 
11.32 	2021, and September 1, 2021. This report must 
11.33 	include but is not limited to recommendations 
11.34 	on lease ownership and costs, the findings of 
11.35 	the pit wall stability study, final engineering, 
12.1 	and design work, including cost estimates to 
12.2 	complete the outlet and recommendations on 
12.3 	ownership, operations, and maintenance of 
12.4 	the constructed outlet.

12.5	Subd. 5.Dam Renovation, Repair, Removal
 				20,000,000
	
12.6 	(a) For design, engineering, and construction 
12.7 	to repair, reconstruct, or remove publicly 
12.8 	owned dams and respond to dam safety 
12.9 	emergencies on publicly owned dams. Of this 
12.10 	appropriation, $18,000,000 is for the 
12.11 	reconstruction of the Lake Bronson Dam in 
12.12 	Lake Bronson State Park.
12.13 	(b) The commissioner shall determine project 
12.14 	priorities as appropriate under Minnesota 
12.15 	Statutes, sections 103G.511 and 103G.515. If 
12.16 	the commissioner determines that a project is 
12.17 	not ready to proceed, this appropriation may 
12.18 	be used for other projects on the 
12.19 	commissioner's priority list.

12.20
12.21	Subd. 6.State Park and Recreation Area 
Accessibility
 				3,000,000
	
12.22 	For the predesign, design, and construction of 
12.23 	accessibility improvements at William O'Brien 
12.24 	State Park.

12.25
12.26	Subd. 7.Lake Vermilion-Soudan Underground 
Mine State Park
 				5,800,000
	
12.27 	For the predesign, design, and construction of 
12.28 	a campground and related infrastructure at 
12.29 	Lake Vermilion-Soudan Underground Mine 
12.30 	State Park.

12.31	Subd. 8.Shade Tree Program
 				1,000,000
	
12.32 	For grants to cities, counties, townships, and 
12.33 	park and recreation boards in cities of the first 
12.34 	class, for the removal and the planting of shade 
13.1 	trees on public land to provide environmental 
13.2 	benefits; replace trees lost to forest pests, 
13.3 	disease, or storm; or to establish a more 
13.4 	diverse community forest better able to 
13.5 	withstand disease and forest pests. The 
13.6 	commissioner must give priority to grant 
13.7 	requests to remove and replace trees with 
13.8 	active infestations of emerald ash borer. For 
13.9 	purposes of this appropriation, "shade tree" 
13.10 	means a woody perennial grown primarily for 
13.11 	aesthetic or environmental purposes with 
13.12 	minimal to residual timber value. Any tree 
13.13 	planted with money under this subdivision 
13.14 	must be a climate-adapted species to 
13.15 	Minnesota.

13.16	Subd. 9.Forests for the Future
 				1,000,000
	
13.17 	For the acquisition of lands for the forests for 
13.18 	the future program under Minnesota Statutes, 
13.19 	section 84.66.

13.20	Subd. 10.Blazing Star State Trail
 				1,000,000
	
13.21 	For engineering of all phases, and wetland and 
13.22 	public waters mitigation for the Blazing Star 
13.23 	Trail, under Minnesota Statutes, section 
13.24 	85.015, subdivision 19, between the 
13.25 	communities of Albert Lea and Hayward, 
13.26 	connecting both communities to Myre-Big 
13.27 	Island State Park.

13.28	Subd. 11.Camp Ripley; Veterans State Trail
 				1,000,000
	
13.29 	For construction of the Camp Ripley/Veterans 
13.30 	State Trail under Minnesota Statutes, section 
13.31 	85.015, subdivision 28.

13.32
13.33	Subd. 12.Heartland State Trail; Detroit Lakes 
to Frazee Segment
 				2,000,000
	
14.1 	For land acquisition, final engineering, and 
14.2 	design of the proposed Heartland State Trail 
14.3 	between its current terminus at Becker County 
14.4 	CSAH 10 and Trunk Highway 87 in Frazee, 
14.5 	and for the construction of a trail bridge over 
14.6 	Becker County CSAH 10.

14.7
14.8	Subd. 13.Heartland State Trail; Itasca State 
Park Connector
 				2,000,000
	
14.9 	For final engineering and design of the trail 
14.10 	segment of the Heartland State Trail located 
14.11 	within Itasca State Park and for the 
14.12 	construction of a trail tunnel under Trunk 
14.13 	Highway 71.

14.14
14.15	Subd. 14.Lake City; Hok-Si-La Park Water and 
Sewer Extension
 				587,000
	
14.16 	For a grant to the city of Lake City to design, 
14.17 	engineer, and construct a water and sewer 
14.18 	connection from the city's sewer distribution 
14.19 	and collection point to Hok-Si-La Park.

14.20	Subd. 15.Lake City; Ohuta Beach Breakwater
 				1,058,000
	
14.21 	For a grant to the city of Lake City to design 
14.22 	and construct a breakwater at Ohuta Beach in 
14.23 	Lake City at Ohuta Park.

14.24	Subd. 16.Mankato; Riverbank Restoration
 				7,200,000
	
14.25 	For a grant to the city of Mankato to:
14.26 	(1) stabilize the Minnesota River riverbank in 
14.27 	the Land of Memories Park to reduce erosion 
14.28 	and protect well 15;
14.29 	(2) stabilize the Minnesota River riverbank to 
14.30 	protect Mankato's riverfront, including the 
14.31 	Minnesota River Trail trailhead, and regional 
14.32 	Water Resource Recovery Facility; and
15.1 	(3) install in-channel stream stabilization 
15.2 	infrastructure in Indian Creek to reduce 
15.3 	erosion and improve water quality in the 
15.4 	Minnesota River-Mankato watershed.

15.5
15.6	Subd. 17.Otter Tail County; Perham to Pelican 
Rapids Regional Trail
 				1,600,000
	
15.7 	For a grant to Otter Tail County to construct 
15.8 	the McDonald Lake segment of the Perham 
15.9 	to Pelican Rapids Regional Trail, which goes 
15.10 	from the intersection of County State-Aid 
15.11 	Highway 41 and 440th Street to the 
15.12 	intersection of County State-Aid Highway 34 
15.13 	and County State-Aid Highway 35.

15.14	Subd. 18.Rochester; Cascade Park
 				2,500,000
	
15.15 	For a grant to the city of Rochester to 
15.16 	predesign, design, construct, furnish, and 
15.17 	equip improvements of a capital nature, 
15.18 	including a pavilion, an amphitheater, 
15.19 	performance facilities, picnic shelters, 
15.20 	restroom facilities, play areas, park access, 
15.21 	and landscaping.

15.22
15.23	Subd. 19.Scott County; McMahon Lake Flood 
Mitigation
 				600,000
	
15.24 	For the state share of a flood hazard mitigation 
15.25 	grant to Scott County for publicly owned 
15.26 	capital improvements to prevent or alleviate 
15.27 	flood damage on McMahon Lake under 
15.28 	Minnesota Statutes, section 103F.161.

15.29	Subd. 20.Silver Bay; Trailhead Center
 				1,100,000
	
15.30 	For a grant to the city of Silver Bay to 
15.31 	predesign, design, construct, furnish, and 
15.32 	equip a multimodal trailhead center for the 
15.33 	various hiking, bicycling, snowmobile, and 
15.34 	all-terrain vehicle trails that converge in the 
16.1 	area. The center includes separated trail access 
16.2 	for motorized and nonmotorized users and 
16.3 	open space for trail users, parking, a wayside 
16.4 	rest area, and a new trailhead center building 
16.5 	that includes lavatories and showers.

16.6
16.7	Subd. 21.St. Louis County; Voyageur Country 
ATV Trail
 				950,000
	
16.8 	For a grant to St. Louis County for design, 
16.9 	right-of-way acquisition, and construction of 
16.10 	Phase I of the Voyageur Country ATV Trail 
16.11 	connections in the areas of Orr, Ash River, 
16.12 	Kabetogama Township, and International Falls 
16.13 	to the Voyageur Country ATV Trail system.

16.14	Subd. 22.Winona; Mississippi Riverfront Trail
 				2,000,000
	
16.15 	For a grant under Minnesota Statutes, section 
16.16 	85.019, to the city of Winona to construct a 
16.17 	paved trail from Levee Park to Lions Park 
16.18 	along the Mississippi River in the city of 
16.19 	Winona.

16.20	Subd. 23.Unspent Appropriations
 					
16.21 	The unspent portion of an appropriation for a 
16.22 	project in this section that is complete, upon 
16.23 	written notice to the commissioner of 
16.24 	management and budget, is available for asset 
16.25 	preservation under Minnesota Statutes, section 
16.26 	84.946. Minnesota Statutes, section 16A.642, 
16.27 	applies from the date of the original 
16.28 	appropriation to the unspent amount 
16.29 	transferred.

16.30	Sec. 8. POLLUTION CONTROL AGENCY

16.31	Subdivision 1.Total Appropriation
 			$
	27,146,000
	
16.32 	To the Pollution Control Agency for the 
16.33 	purposes specified in this section.

17.1	Subd. 2.Clay County
 				7,500,000
	
17.2 	For a grant to Clay County under the solid 
17.3 	waste capital assistance grant program under 
17.4 	Minnesota Statutes, section 115A.54, in order 
17.5 	to acquire land, design, construct, renovate, 
17.6 	and equip a new resource recovery campus 
17.7 	consisting of a new solid waste transfer station 
17.8 	and problem materials management facility.

17.9	Subd. 3.Dakota and Scott Counties
 				2,000,000
	
17.10 	For a capital assistance grant under Minnesota 
17.11 	Statutes, sections 115A.54 to 115A.541, to 
17.12 	Dakota County or Scott County to acquire 
17.13 	land, design, and engineer a new regional 
17.14 	household hazardous waste collection and 
17.15 	recycling facility to be located at a site in 
17.16 	Dakota County or Scott County that best 
17.17 	supports access needs for the residents of 
17.18 	Dakota and Scott Counties. This is phase 1 of 
17.19 	the project.

17.20	Subd. 4.Pope-Douglas; Solid Waste Facility
 				5,000,000
	
17.21 	For a grant to the Pope-Douglas Solid Waste 
17.22 	Management Joint Powers Board under the 
17.23 	solid waste capital assistance grant program 
17.24 	under Minnesota Statutes, section 115A.54. 
17.25 	This appropriation may be used to design, 
17.26 	construct, and equip a new organics 
17.27 	composting facility in Douglas County; and 
17.28 	to design, construct, and equip a new 
17.29 	environmental learning center in Alexandria 
17.30 	for problem materials recycling and disposal 
17.31 	of household hazardous waste. This 
17.32 	appropriation may also be used to acquire land 
17.33 	and for demolition costs associated with the 
17.34 	projects described in this section and is 
17.35 	intended to replace outdated public facilities 
18.1 	and infrastructure to serve the recycling and 
18.2 	composting needs of Douglas, Pope, Otter 
18.3 	Tail, Grant, Stevens, Stearns, Benton, and 
18.4 	Sherburne Counties. This is phase 1 of the 
18.5 	project.

18.6	Subd. 5.Ramsey-Washington
 				7,000,000
	
18.7 	For a grant to Ramsey County under the solid 
18.8 	waste capital assistance grant program under 
18.9 	Minnesota Statutes, section 115A.54, in order 
18.10 	to design, construct, furnish, and equip the 
18.11 	expansion of and upgrades to the 
18.12 	Ramsey/Washington Recycling and Energy 
18.13 	facility, jointly owned by Ramsey and 
18.14 	Washington Counties, located on Red Rock 
18.15 	Road in Newport. The project includes 
18.16 	engineering and the acquisition and installation 
18.17 	of major equipment to process organics and 
18.18 	increase recycling of plastics, cardboard, and 
18.19 	metals.

18.20	Subd. 6.Brookston; Closed Landfill Cleanup
 				1,330,000
	
18.21 	To design and construct remedial systems and 
18.22 	acquire land at closed landfills throughout the 
18.23 	state in accordance with the closed landfill 
18.24 	program under Minnesota Statutes, sections 
18.25 	115B.39 to 115B.42. The agency must follow 
18.26 	the agency priorities, which includes a 
18.27 	construction project at the Brookston Area 
18.28 	Landfill.

18.29	Subd. 7.Coon Rapids
 				316,000
	
18.30 	For a grant to the city of Coon Rapids under 
18.31 	the solid waste capital assistance grants 
18.32 	program in Minnesota Statutes, section 
18.33 	115A.54, for expanding and improving the 
18.34 	Coon Rapids Recycling Center, including 
19.1 	constructing, furnishing, and equipping a 
19.2 	building for polystyrene foam processing, a 
19.3 	cold storage building, a covered storage area, 
19.4 	and constructing driving lanes and parking 
19.5 	areas.

19.6	Subd. 8.Todd County; Solid Waste Facility
 				4,000,000
	
19.7 	For a grant to Todd County under the solid 
19.8 	waste capital assistance grants program under 
19.9 	Minnesota Statutes, section 115A.54, to 
19.10 	design, construct, and equip a new solid waste 
19.11 	transfer station and household hazardous waste 
19.12 	facility.

19.13
19.14	Sec. 9. BOARD OF WATER AND SOIL 
RESOURCES

19.15	Subdivision 1.Total Appropriation
 			$
	24,000,000
	
19.16 	To the Board of Water and Soil Resources for 
19.17 	the purposes specified in this section.

19.18
19.19	Subd. 2.Local Government Roads Wetland 
Replacement Program
 				15,000,000
	
19.20 	To acquire land or permanent easements and 
19.21 	to restore, create, enhance, and preserve 
19.22 	wetlands to replace those wetlands drained or 
19.23 	filled as a result of the repair, reconstruction, 
19.24 	replacement, or rehabilitation of existing 
19.25 	public roads as required by Minnesota 
19.26 	Statutes, section 103G.222, subdivision 1, 
19.27 	paragraphs (l) and (m). The board may vary 
19.28 	the priority order of Minnesota Statutes, 
19.29 	section 103G.222, subdivision 3, paragraph 
19.30 	(a), to implement an in-lieu fee agreement 
19.31 	approved by the U.S. Army Corps of 
19.32 	Engineers under section 404 of the Clean 
19.33 	Water Act. The purchase price paid for 
19.34 	acquisition of land or perpetual easement must 
19.35 	be a fair market value as determined by the 
20.1 	board. The board may enter into agreements 
20.2 	with the federal government, other state 
20.3 	agencies, political subdivisions, nonprofit 
20.4 	organizations, fee title owners, or other 
20.5 	qualified private entities to acquire wetland 
20.6 	replacement credits in accordance with 
20.7 	Minnesota Rules, chapter 8420.

20.8
20.9	Subd. 3.Local Government Roads Wetland 
Replacement Program
 				8,000,000
	
20.10 	From the general fund to the board to 
20.11 	administer its statutory responsibilities and 
20.12 	acquire wetland banking credits to replace 
20.13 	those wetlands drained or filled as a result of 
20.14 	repairing, reconstructing, replacing, or 
20.15 	rehabilitating existing public roads as required 
20.16 	by Minnesota Statutes, section 103G.222, 
20.17 	subdivision 1. Notwithstanding Minnesota 
20.18 	Statutes, section 103G.222, subdivision 3, the 
20.19 	board may implement the wetland replacement 
20.20 	program when consistent with the watershed 
20.21 	approach of section 404 of the federal Clean 
20.22 	Water Act. The purchase price paid for 
20.23 	acquiring wetland credits must be determined 
20.24 	by the board. The board may enter into 
20.25 	agreements with the federal government, other 
20.26 	state agencies, political subdivisions, nonprofit 
20.27 	organizations, fee title owners, or other 
20.28 	qualified private entities to acquire wetland 
20.29 	replacement credits in accordance with 
20.30 	Minnesota Rules, chapter 8420. Of this 
20.31 	appropriation, up to $560,000 is available for 
20.32 	the development of the required elements of 
20.33 	an in-lieu fee wetland mitigation program in 
20.34 	accordance with Minnesota Statutes, section 
20.35 	103G.2242, subdivision 3, and up to $440,000 
20.36 	is available for mitigation stewardship in 
21.1 	accordance with Minnesota Statutes, section 
21.2 	103B.103, subdivision 3. This appropriation 
21.3 	is onetime.

21.4
21.5	Subd. 4.Reinvest in Minnesota (RIM) Reserve 
Program
 				1,000,000
	
21.6 	To acquire conservation easements from 
21.7 	landowners to preserve, restore, create, and 
21.8 	enhance wetlands and associated uplands of 
21.9 	prairie and grasslands, and to restore and 
21.10 	enhance rivers and streams, riparian lands, and 
21.11 	associated uplands of prairie and grasslands, 
21.12 	in order to protect soil and water quality, 
21.13 	support fish and wildlife habitat, reduce flood 
21.14 	damage, and provide other public benefits. 
21.15 	The provisions of Minnesota Statutes, section 
21.16 	103F.515, apply to this program. The board 
21.17 	shall give priority to leveraging federal money 
21.18 	by enrolling targeted new lands or enrolling 
21.19 	environmentally sensitive lands that have 
21.20 	expiring federal conservation agreements. The 
21.21 	board is authorized to enter into new 
21.22 	agreements and amend past agreements with 
21.23 	landowners as required by Minnesota Statutes, 
21.24 	section 103F.515, subdivision 5, to allow for 
21.25 	restoration. Up to five percent of this 
21.26 	appropriation may be used for restoration and 
21.27 	enhancement.

21.28	Sec. 10. AGRICULTURE
 			$
	20,779,000
	
21.29 	To the commissioner of administration to 
21.30 	construct, renovate, and equip the Department 
21.31 	of Agriculture/Department of Health 
21.32 	Laboratory Building in St. Paul, including but 
21.33 	not limited to creating a dedicated biosafety 
21.34 	level 3 laboratory space, to meet safety, 
21.35 	energy, and operational efficiency needs. 
22.1 	$779,000 of this appropriation is from the 
22.2 	general fund for relocation expenses associated 
22.3 	with this project.

22.4
22.5	Sec. 11. MINNESOTA ZOOLOGICAL 
GARDEN

22.6	Subdivision 1.Total Appropriation
 			$
	13,000,000
	
22.7 	To the Minnesota Zoological Garden Board 
22.8 	for the purposes specified in this section.

22.9	Subd. 2.Asset Preservation
 				13,000,000
	
22.10 	For capital asset preservation improvements 
22.11 	and betterments to infrastructure and exhibits 
22.12 	at the Minnesota Zoo, to be spent in 
22.13 	accordance with Minnesota Statutes, section 
22.14 	16B.307. Notwithstanding the specified uses 
22.15 	of money under Minnesota Statutes, section 
22.16 	16B.307, the board may use this appropriation 
22.17 	to replace buildings that are in poor condition, 
22.18 	outdated, and no longer support the work of 
22.19 	the Minnesota Zoo and to construct and 
22.20 	renovate trails, and roads on the Minnesota 
22.21 	Zoo site. Notwithstanding the specified uses 
22.22 	of money under Minnesota Statutes, section 
22.23 	16B.307, this appropriation may be used to 
22.24 	design, construct, furnish, and equip the 
22.25 	renovation of the monorail structure as an 
22.26 	elevated pedestrian trail.

22.27	Sec. 12. ADMINISTRATION

22.28	Subdivision 1.Total Appropriation
 			$
	5,750,000
	
22.29 	To the commissioner of administration for the 
22.30 	purposes specified in this section.

22.31
22.32	Subd. 2.Capital Asset Preservation and 
Replacement Account
 				4,500,000
	
22.33 	To be spent in accordance with Minnesota 
22.34 	Statutes, section 16A.632.

23.1	Subd. 3.Ford Building
 				170,000
	
23.2 	To design the abatement of hazardous 
23.3 	materials and demolition of the Ford Building 
23.4 	and associated infrastructure located on the 
23.5 	Capitol complex as the first phase of overall 
23.6 	site redevelopment. This appropriation may 
23.7 	also be used to design modifications necessary 
23.8 	to maintain access to the Capitol complex 
23.9 	tunnel system as well as to provide security, 
23.10 	irrigation, and landscaping for the site.
23.11 	Before beginning demolition, the 
23.12 	commissioner must develop an executable 
23.13 	design feature to be implemented in the 
23.14 	interior or exterior of the building constructed 
23.15 	on the site or incorporated into the site design. 
23.16 	The design feature must reflect portions of the 
23.17 	original exterior facade design, which might 
23.18 	include design elements of the main entry way, 
23.19 	or must incorporate a significant reuse of terra 
23.20 	cotta ornamentation if determined to be in 
23.21 	sufficient good condition for reuse.

23.22
23.23	Subd. 4.Capitol Complex - Physical Security 
Upgrades Phase II
 				980,000
	
23.24 	To design, construct, and equip upgrades to 
23.25 	the physical security elements and systems for 
23.26 	one or more of the buildings listed in this 
23.27 	subdivision, their attached tunnel systems, 
23.28 	their surrounding grounds, and parking 
23.29 	facilities as identified in the 2017 Minnesota 
23.30 	State Capitol Complex Physical Security 
23.31 	Predesign completed by Miller Dunwiddie. 
23.32 	This appropriation includes money for work 
23.33 	associated with one or more of the following 
23.34 	buildings: Administration, Centennial, 
23.35 	Judicial, Ag/Health Lab, Minnesota History 
24.1 	Center, Capitol Complex Power Plant and 
24.2 	Shops, Stassen, State Office, and Veterans 
24.3 	Service.

24.4
24.5	Subd. 5.Capitol Complex Tunnel; ADA 
Compliance
 				100,000
	
24.6 	To predesign capital improvements to the 
24.7 	tunnel connecting the State Office Building 
24.8 	with the State Capitol, necessary to bring the 
24.9 	tunnel into compliance with the Americans 
24.10 	with Disabilities Act (ADA).

24.11	Sec. 13. AMATEUR SPORTS COMMISSION

24.12	Subdivision 1.Total Appropriation
 			$
	5,937,000
	
24.13 	To the Minnesota Amateur Sports 
24.14 	Commission for the purposes specified in this 
24.15 	section.

24.16	Subd. 2.Asset Preservation
 				837,000
	
24.17 	For asset preservation improvements and 
24.18 	betterments of a capital nature at the National 
24.19 	Sports Center in Blaine, to be spent in 
24.20 	accordance with Minnesota Statutes, section 
24.21 	16B.307.

24.22
24.23	Subd. 3.National Sports Center; Field 
Development and Maintenance Facility
 				3,000,000
	
24.24 	For demolition of a maintenance facility and 
24.25 	to construct and equip a new maintenance 
24.26 	facility for the National Sports Center in 
24.27 	Blaine.

24.28	Subd. 4.Mighty Ducks
 				2,000,000
	
24.29 	For grants to local government units under 
24.30 	Minnesota Statutes, section 240A.09, 
24.31 	paragraph (b), to improve indoor air quality 
24.32 	or eliminate R-22. This appropriation shall not 
25.1 	be used to acquire ice resurfacing or edging 
25.2 	equipment.

25.3
25.4	Subd. 5.Construction and Renovation of Public 
Skate Parks
 				100,000
	
25.5 	For grants under Minnesota Statutes, section 
25.6 	240A.20, subdivision 2, clause (2), for design 
25.7 	of skate parks from designers with expertise 
25.8 	in the field of skate park design.

25.9	Sec. 14. MILITARY AFFAIRS

25.10	Subdivision 1. Total Appropriation
 			$
	24,545,000
	
25.11 	To the adjutant general for the purposes 
25.12 	specified in this section.

25.13	Subd. 2.Rosemount Readiness Center
 				1,000,000
	
25.14 	To design the renovation of existing space at 
25.15 	the Rosemount Readiness Center, including 
25.16 	mechanical, electrical, building envelope, 
25.17 	energy efficiency, and life safety 
25.18 	improvements.

25.19	Subd. 3.Fergus Falls Readiness Center
 				2,100,000
	
25.20 	To design and renovate existing space at the 
25.21 	Fergus Falls Readiness Center, including 
25.22 	mechanical, electrical, building envelope, 
25.23 	energy efficiency, and life safety 
25.24 	improvements, and to construct an addition 
25.25 	on the existing property.

25.26	Subd. 4.Moorhead Readiness Center
 				5,345,000
	
25.27 	To design and renovate existing space at the 
25.28 	Moorhead Readiness Center, including 
25.29 	mechanical, electrical, building envelope, 
25.30 	energy efficiency, and life safety 
25.31 	improvements, and to construct an addition 
25.32 	on the existing property.

26.1	Subd. 5.Marshall Readiness Center
 				3,100,000
	
26.2 	To design and renovate existing space at the 
26.3 	Marshall Readiness Center, including 
26.4 	mechanical, electrical, building envelope, 
26.5 	energy efficiency, and life safety 
26.6 	improvements, and to construct an addition 
26.7 	on the existing property.

26.8	Subd. 6.Camp Ripley; Military Museum
 				13,000,000
	
26.9 	To acquire land or interest in land, and to 
26.10 	predesign, design, construct, furnish, and 
26.11 	equip a facility outside the boundaries of 
26.12 	Camp Ripley in Morrison County for the 
26.13 	Minnesota Military Museum. This 
26.14 	appropriation includes money for a visitor's 
26.15 	center and gift shop; administrative offices; 
26.16 	work, storage, and exhibit space; landscaping; 
26.17 	parking; and other amenities and infrastructure 
26.18 	for the museum. The adjutant general may 
26.19 	enter into a lease or management agreement 
26.20 	for the museum, subject to Minnesota Statutes, 
26.21 	section 16A.695.

26.22	Sec. 15. PUBLIC SAFETY

26.23	Subdivision 1. Total Appropriation
 			$
	50,355,000
	
26.24 	To the commissioner of public safety or other 
26.25 	named entity for the purposes specified in this 
26.26 	section.

26.27	Subd. 2.State Emergency Operations Center
 				29,545,000
	
26.28 	To the commissioner of administration to 
26.29 	acquire a site, update the predesign, and to 
26.30 	design, construct, furnish, and equip a new 
26.31 	State Emergency Operations Center and 
26.32 	Homeland Security and Emergency 
26.33 	Management Office. This appropriation may 
26.34 	also be used to design and complete hazardous 
27.1 	materials abatement and demolition as needed 
27.2 	on the acquired site.

27.3
27.4	Subd. 3.Southern Minnesota BCA Regional 
Office and Laboratory
 				100,000
	
27.5 	To the commissioner of administration for 
27.6 	predesign of a new Bureau of Criminal 
27.7 	Apprehension regional office and laboratory 
27.8 	facility in the Mankato area.

27.9	Subd. 4.Chisholm; Public Safety Facility
 				1,910,000
	
27.10 	For a grant to the city of Chisholm to construct 
27.11 	a new public safety facility for fire protection 
27.12 	and law enforcement.

27.13	Subd. 5.Crystal; Police Department Expansion
 				4,000,000
	
27.14 	For a grant to the city of Crystal to design, 
27.15 	construct, furnish, and equip an expansion of 
27.16 	the city's police department facility.

27.17
27.18	Subd. 6.Edina; South Metro Public Safety 
Training Facility
 				1,000,000
	
27.19 	For a grant to the city of Edina to predesign, 
27.20 	design, construct, expand, renovate, furnish, 
27.21 	and equip a tactical training building at the 
27.22 	South Metro Public Safety Training Facility 
27.23 	to provide year-round flexible space for 
27.24 	different training scenarios.

27.25	Subd. 7.Maple Grove; North Metro Range
 				3,500,000
	
27.26 	For a grant to the city of Maple Grove to 
27.27 	design, construct, furnish, and equip an 
27.28 	expansion of the Maple Grove North Metro 
27.29 	Range regional public safety training facility. 
27.30 	The project includes facilities to provide law 
27.31 	enforcement officers training in de-escalation 
27.32 	and crisis intervention techniques.

27.33
27.34	Subd. 8.Minneapolis; Emergency Operations 
Center and Fire Training Facility
 				800,000
	
28.1 	For a grant to the city of Minneapolis for 
28.2 	predesign, design, engineering, and 
28.3 	construction of the expansion of the 
28.4 	Emergency Operations Center and Fire 
28.5 	Training Facility.

28.6
28.7	Subd. 9.Virginia; Regional Public Safety Center 
and Training Facility
 				9,500,000
	
28.8 	For a grant to the city of Virginia to acquire a 
28.9 	site, demolish existing structures and prepare 
28.10 	the site, and to predesign, design, construct, 
28.11 	furnish, and equip a regional public safety 
28.12 	center and training facility for the police and 
28.13 	fire departments, emergency medical services, 
28.14 	regional emergency services training, 
28.15 	emergency operations, and other regional 
28.16 	community needs.

28.17	Sec. 16. TRANSPORTATION

28.18	Subdivision 1.Total Appropriation
 			$
	323,209,000
	
28.19 	To the commissioner of transportation for the 
28.20 	purposes specified in this section.

28.21	Subd. 2.Local Road Improvement Fund Grants
 				75,000,000
	
28.22 	From the bond proceeds account in the state 
28.23 	transportation fund as provided in Minnesota 
28.24 	Statutes, section 174.50, for eligible trunk 
28.25 	highway corridor improvement projects under 
28.26 	Minnesota Statutes, section 174.52, 
28.27 	subdivision 2, for construction and 
28.28 	reconstruction of local roads with statewide 
28.29 	or regional significance under Minnesota 
28.30 	Statutes, section 174.52, subdivision 4, or for 
28.31 	grants to counties to assist in paying the costs 
28.32 	of rural road safety capital improvement 
28.33 	projects on county state-aid highways under 
28.34 	Minnesota Statutes, section 174.52, 
29.1 	subdivision 4a. Of this appropriation, at least 
29.2 	$5,000,000 is for projects on town roads.

29.3	Subd. 3.Anoka County; East River Road
 				1,500,000
	
29.4 	From the bond proceeds account in the state 
29.5 	transportation fund as provided in Minnesota 
29.6 	Statutes, section 174.50, for a grant to Anoka 
29.7 	County to complete the preliminary 
29.8 	engineering, environmental analysis, and final 
29.9 	design of interchange construction and 
29.10 	associated improvements to Anoka County 
29.11 	State-Aid Highway 1, known as East River 
29.12 	Road, at marked Trunk Highway 610 in the 
29.13 	city of Coon Rapids.

29.14
29.15	Subd. 4.Anoka County; Marked U.S. Highway 
10/169
 				8,400,000
	
29.16 	From the bond proceeds account in the state 
29.17 	transportation fund as provided in Minnesota 
29.18 	Statutes, section 174.50, for a grant to Anoka 
29.19 	County for environmental analysis, 
29.20 	preliminary engineering, and final design for 
29.21 	the interchanges on marked U.S. Highway 
29.22 	10/169 at County State-Aid Highway 56 
29.23 	(Ramsey Boulevard) and County State-Aid 
29.24 	Highway 57 (Sunfish Lake Boulevard) and 
29.25 	the associated railroad grade separations, 
29.26 	frontage roads, backage roads, and connecting 
29.27 	local streets to support the U.S. Highway 
29.28 	10/169 improvements in the city of Ramsey.

29.29
29.30	Subd. 5.Anoka County; Marked Trunk 
Highway 65 Interchange
 				1,500,000
	
29.31 	From the bond proceeds account in the state 
29.32 	transportation fund as provided in Minnesota 
29.33 	Statutes, section 174.50, for a grant to Anoka 
29.34 	County to complete preliminary engineering, 
29.35 	environmental analysis, and final design of a 
30.1 	grade separation and associated improvements 
30.2 	to Anoka County State-Aid Highway 12, 
30.3 	known as 109th Avenue, at marked Trunk 
30.4 	Highway 65 in the city of Blaine.

30.5	Subd. 6.Dakota County; Diffley Road
 				4,000,000
	
30.6 	From the bond proceeds account in the state 
30.7 	transportation fund as provided in Minnesota 
30.8 	Statutes, section 174.50, for one or more 
30.9 	grants to Dakota County, the city of Eagan, 
30.10 	and Independent School District No. 196, 
30.11 	Rosemount-Apple Valley-Eagan, to 
30.12 	reconstruct Diffley Road between Lexington 
30.13 	Avenue and Braddock Trail, and Daniel Drive 
30.14 	at Diffley Road.

30.15
30.16	Subd. 7.Golden Valley; Douglas Drive and 
Highway 55
 				6,500,000
	
30.17 	From the bond proceeds account in the state 
30.18 	transportation fund as provided in Minnesota 
30.19 	Statutes, section 174.50, for a grant to the city 
30.20 	of Golden Valley to construct public safety 
30.21 	improvements at the intersection of Douglas 
30.22 	Drive and Highway 55, including a box culvert 
30.23 	underpass across Highway 55, a roundabout 
30.24 	and extended frontage road south of Highway 
30.25 	55, retaining wall construction, underground 
30.26 	utility relocation, sidewalk and trail 
30.27 	connections to existing facilities, Americans 
30.28 	with Disabilities Act-compliant facilities, and 
30.29 	landscaping.

30.30
30.31	Subd. 8.Maple Grove; Trunk Highway 610 
Local Road Improvements
 				13,000,000
	
30.32 	From the bond proceeds account in the state 
30.33 	transportation fund as provided in Minnesota 
30.34 	Statutes, section 174.50, for a grant to the city 
30.35 	of Maple Grove or Hennepin County, or both, 
31.1 	in amounts determined by the commissioner 
31.2 	to acquire right-of-way, predesign, design, 
31.3 	engineer, and construct roadway connections 
31.4 	between marked Trunk Highway 610 and I-94, 
31.5 	and the extension to County Road 30 in 
31.6 	Hennepin County. The project includes 
31.7 	completion of the update of the environmental 
31.8 	impact statement with an environmental 
31.9 	assessment for the project.

31.10
31.11	Subd. 9.Oak Park Heights; Realignment of 60th 
Street
 				790,000
	
31.12 	From the bond proceeds account in the state 
31.13 	transportation fund as provided in Minnesota 
31.14 	Statutes, section 174.50, for a grant to the city 
31.15 	of Oak Park Heights to design, engineer, 
31.16 	construct, furnish, and equip a realignment of 
31.17 	60th Street, lying south of State Highway 36, 
31.18 	from Krueger Lane to a current service road 
31.19 	east of Norell Avenue and west of Nova Scotia 
31.20 	Avenue, including the installation of a 
31.21 	roundabout at the intersection with Norell 
31.22 	Avenue. This project includes off-street trails 
31.23 	and sidewalks, and public safety 
31.24 	improvements, utility relocations and 
31.25 	connections, trail connections, accessibility 
31.26 	features, and landscaping and storm water 
31.27 	management, all in conjunction with the 
31.28 	realignment of 60th Street.

31.29
31.30	Subd. 10.Ramsey County; I-35E and County 
Road J Interchange
 				1,500,000
	
31.31 	From the bond proceeds account in the state 
31.32 	transportation fund as provided in Minnesota 
31.33 	Statutes, section 174.50, for a grant to Ramsey 
31.34 	County to complete the preliminary 
31.35 	engineering and environmental analysis for a 
31.36 	full access interchange on County Road J at 
32.1 	Interstate Highway 35E and associated 
32.2 	improvements on County Road J supporting 
32.3 	the interchange from Centerville Road to Otter 
32.4 	Lake Road in the cities of North Oaks and 
32.5 	Lino Lakes and White Bear Township.

32.6	Subd. 11.Richfield; 77th Street Underpass
 				6,000,000
	
32.7 	From the bond proceeds account in the state 
32.8 	transportation fund as provided in Minnesota 
32.9 	Statutes, section 174.50, for a grant to the city 
32.10 	of Richfield for the extension of 77th Street 
32.11 	under marked Trunk Highway 77/Cedar 
32.12 	Avenue project in the city of Richfield. This 
32.13 	appropriation is added to the appropriation in 
32.14 	Laws 2015, First Special Session chapter 5, 
32.15 	article 1, section 10, subdivision 7, as amended 
32.16 	by Laws 2017, First Special Session chapter 
32.17 	8, article 2, section 32.

32.18	Subd. 12.Sartell; Local Roads
 				5,500,000
	
32.19 	From the bond proceeds account in the state 
32.20 	transportation fund as provided in Minnesota 
32.21 	Statutes, section 174.50, for a grant to the city 
32.22 	of Sartell for improvements to Scout Drive to 
32.23 	connect Scout Drive to Dehler Drive, and 19th 
32.24 	Street South to Scout Drive. Improvements 
32.25 	include predesign, design, engineering, 
32.26 	acquisition of right-of-way, replacement or 
32.27 	repair of utilities, street reconstruction, and 
32.28 	other improvements or upgrades related to 
32.29 	street work.

32.30
32.31	Subd. 13.Sibley County; Scenic Byway 6 
Reconstruction
 				14,000,000
	
32.32 	From the bond proceeds account in the state 
32.33 	transportation fund as provided in Minnesota 
32.34 	Statutes, section 174.50, for a grant to Sibley 
32.35 	County to predesign, design, engineer, acquire 
33.1 	right-of-way for, and construct improvements 
33.2 	to Sibley County State-Aid Highway 6, known 
33.3 	as Scenic Byway 6, to raise the road to meet 
33.4 	the 50-year flood level, provide for a walking 
33.5 	and bicycling lane, and reconstruct the 
33.6 	intersection of Scenic Byway 6 and Sibley 
33.7 	County State-Aid Highway 5.

33.8
33.9	Subd. 14.Scott County; Highway 13 and 
Yosemite Interchange
 				$5,269,000
	
33.10 	From the bond proceeds account in the state 
33.11 	transportation fund as provided in Minnesota 
33.12 	Statutes, section 174.50, for a grant to Scott 
33.13 	County to acquire land, predesign, and design 
33.14 	local road improvements, including 
33.15 	accommodations for bicycles and pedestrians, 
33.16 	to support a programmed interchange at the 
33.17 	intersection of marked Trunk Highway 13 and 
33.18 	Dakota Avenue in Savage.

33.19
33.20	Subd. 15.Sherburne County; Zimmerman 
Interchange Project
 				2,000,000
	
33.21 	From the bond proceeds account in the state 
33.22 	transportation fund as provided in Minnesota 
33.23 	Statutes, section 174.50, for a grant to 
33.24 	Sherburne County for environmental analysis, 
33.25 	preliminary engineering, and final design of 
33.26 	the local road portions of the proposed 
33.27 	interchange project at marked U.S. Highway 
33.28 	169 and Sherburne County State-Aid Highway 
33.29 	4 in Zimmerman. Any money remaining upon 
33.30 	completion of the design process may be used 
33.31 	to acquire right-of-way needed for the local 
33.32 	road portions of the interchange project.

33.33	Subd. 16.Zumbrota; Jefferson Drive
 				3,000,000
	
33.34 	From the bond proceeds account in the state 
33.35 	transportation fund as provided in Minnesota 
34.1 	Statutes, section 174.50, for a grant to the city 
34.2 	of Zumbrota to predesign, design, and 
34.3 	reconstruct a segment of Jefferson Drive and 
34.4 	the adjacent trail in the city of Zumbrota, 
34.5 	including a culvert extension, and replacement 
34.6 	of or improvements to side street connections, 
34.7 	pedestrian crossing facilities, storm sewer, 
34.8 	drainage, sanitary sewer, and water lines.

34.934.10
	Subd. 17.Local Bridge Replacement and 
Rehabilitation
 				30,000,000
	
34.11 	From the bond proceeds account in the state 
34.12 	transportation fund to match federal money 
34.13 	and to replace or rehabilitate local deficient 
34.14 	bridges as provided in Minnesota Statutes, 
34.15 	section 174.50.

34.16
34.17	Subd. 18.St. Paul; Third Street/Kellogg 
Boulevard Bridge
 				52,000,000
	
34.18 	From the bond proceeds account in the state 
34.19 	transportation fund as provided in Minnesota 
34.20 	Statutes, section 174.50, for a grant to the city 
34.21 	of St. Paul to demolish and remove the 
34.22 	existing Third Street/Kellogg Boulevard 
34.23 	bridge over the BNSF railroad, Commercial 
34.24 	Street, and marked Interstate Highway 94, and 
34.25 	for acquisition of right-of-way, design, 
34.26 	construction engineering, and construction of 
34.27 	a replacement bridge that includes multimodal 
34.28 	elements for bicycles, pedestrians, vehicles, 
34.29 	and mass transit. This appropriation also may 
34.30 	be used for any roadway approach 
34.31 	reconstruction work identified within the 
34.32 	project limits, including right-of-way 
34.33 	acquisition, design, and construction 
34.34 	engineering.

35.1
35.2	Subd. 19.Safe Routes to School; Pedestrian and 
Bicycle Facilities
 				3,000,000
	
35.3 	For grants under Minnesota Statutes, section 
35.4 	174.40.

35.5	Subd. 20.Rail Service Improvement
 				4,000,000
	
35.6 	For rail service improvement grants under 
35.7 	Minnesota Statutes, section 222.50.

35.8	Subd. 21.Port Development Assistance
 				14,000,000
	
35.9 	For grants under Minnesota Statutes, chapter 
35.10 	457A. Any improvements made with the 
35.11 	proceeds of these grants must be publicly 
35.12 	owned.

35.13	Subd. 22.Passenger Rail
 				3,000,000
	
35.14 	(a) For intercity passenger rail implementation 
35.15 	on Phase 1 corridors identified in the 2015 
35.16 	update to the state rail plan under Minnesota 
35.17 	Statutes, section 174.03, subdivision 1b. This 
35.18 	appropriation is only for projects that are 
35.19 	determined to be eligible for United States 
35.20 	Department of Transportation funding. 
35.21 	$1,500,000 of this appropriation is for a 
35.22 	project issued a Finding of No Significant 
35.23 	Impact (FONSI) by the Federal Railroad 
35.24 	Administration on a Tier 2 project level 
35.25 	environmental assessment.
35.26 	(b) Notwithstanding any law to the contrary, 
35.27 	a portion or phase of an intercity passenger 
35.28 	rail project may be accomplished with one or 
35.29 	more state appropriations, and an intercity 
35.30 	passenger rail project need not be completed 
35.31 	with any one appropriation. This appropriation 
35.32 	is available for program delivery and capital 
35.33 	improvements and betterments, including 
35.34 	preliminary engineering, design, final 
36.1 	engineering, environmental analysis and 
36.2 	mitigation, acquisition of land and 
36.3 	right-of-way, rail crossings and bridge 
36.4 	improvements, station improvements, and 
36.5 	railroad appurtenances.
36.6 	(c) Projects may include the Northern Lights 
36.7 	Express service between Minneapolis and St. 
36.8 	Paul and Duluth, a second daily Amtrak train 
36.9 	between Minneapolis and St. Paul and 
36.10 	Chicago, and extension of the Northstar 
36.11 	Commuter Rail service to St. Cloud.

36.12
36.13	Subd. 23.Greater Minnesota Transit Capital 
Program
 				2,000,000
	
36.14 	For capital assistance for publicly owned 
36.15 	greater Minnesota transit systems to acquire 
36.16 	property, predesign, design, construct, furnish, 
36.17 	and equip transit capital facilities under 
36.18 	Minnesota Statutes, section 174.24, 
36.19 	subdivision 3c.

36.20
36.21	Subd. 24.International Falls-Koochiching 
County Airport Improvements
 				1,800,000
	
36.22 	For a grant to the International 
36.23 	Falls-Koochiching County Airport 
36.24 	Commission to provide for the nonfederal 
36.25 	share of a project at International Falls Airport 
36.26 	for land acquisition, predesign, design, and 
36.27 	reconstruction of the runway, taxiway, and 
36.28 	apron.

36.29
36.30	Subd. 25.Rochester International Airport 
Runway and Associated Improvements
 				11,400,000
	
36.31 	(a) The following appropriations are for one 
36.32 	or more grants to the city of Rochester for 
36.33 	improvements to the Rochester International 
36.34 	Airport in phases. If any of these 
36.35 	appropriations for a specified phase is not 
37.1 	needed to complete that phase, the unexpended 
37.2 	and unencumbered amount may be applied to 
37.3 	another phase of the Rochester Airport project 
37.4 	for which an appropriation is made in this 
37.5 	subdivision. Each appropriation for a phase is 
37.6 	available when the commissioner of 
37.7 	management and budget determines that an 
37.8 	amount sufficient to complete that phase is 
37.9 	committed to the project.
37.10 	(b) $1,025,000 is appropriated for Phase 1, to 
37.11 	reconstruct the middle portion of runway 2/20 
37.12 	and to construct associated grading and 
37.13 	drainage improvements at the Rochester 
37.14 	International Airport.
37.15 	(c) $3,400,000 is appropriated for Phase 2, for 
37.16 	property acquisition; site mitigation; relocation 
37.17 	of 31st Ave. SW and County Road 30; utility 
37.18 	and navigational aid repositioning; grading 
37.19 	and drainage improvements; removal of 
37.20 	taxiways; reconstruction of the southern 
37.21 	portion of runway 2 and runway shoulders; 
37.22 	and installation of lighting and signage at the 
37.23 	Rochester International Airport.
37.24 	(d) $4,100,000 is appropriated for Phase 3, to 
37.25 	modify airport fencing; construct an extension 
37.26 	of runway 2, taxiways, and shoulders; site 
37.27 	preparation and grading; reconstruction of a 
37.28 	portion of runway 2, taxiways, and shoulders; 
37.29 	installation of lighting and signage at the 
37.30 	Rochester International Airport; and acquire 
37.31 	and install instrument approach improvements.
37.32 	(e) $625,000 is appropriated for Phase 4, to 
37.33 	construct improvements to taxiway B and 
37.34 	shoulders, to make grading and drainage 
38.1 	improvements, and to install lighting and 
38.2 	signage at the Rochester International Airport.
38.3 	(f) $1,025,000 is appropriated for Phase 5, to 
38.4 	demolish and reconstruct a portion of taxiway 
38.5 	B and shoulders; to reposition navigational 
38.6 	aids; for grading and drainage improvements; 
38.7 	and to install lighting and signage at the 
38.8 	Rochester International Airport.
38.9 	(g) $1,225,000 is appropriated for Phase 6, to 
38.10 	reconstruct taxiway and runway intersections; 
38.11 	to remove taxiways A6, E, F, G, and a portion 
38.12 	of runway 20; and to reconstruct taxiway D 
38.13 	at the Rochester International Airport.

38.14	Subd. 26.Thief River Falls; Airport
 				5,500,000
	
38.15 	For a grant to the Thief River Falls Regional 
38.16 	Airport Authority to predesign, design, 
38.17 	construct, furnish, and equip a new cargo 
38.18 	hangar building to include office space, a 
38.19 	parking area, and connection to roadway and 
38.20 	utilities.

38.21	Subd. 27.Rogers; Pedestrian and Bike Bridge
 				2,200,000
	
38.22 	For a grant to the city of Rogers to acquire 
38.23 	property for and to design and construct a 
38.24 	pedestrian and bicycle bridge over marked 
38.25 	Interstate Highway 94 approximately one mile 
38.26 	northwest of the interchange at marked Trunk 
38.27 	Highway 101. This appropriation includes 
38.28 	money for construction of a bituminous trail 
38.29 	to connect to the existing trail system.

38.30
38.31	Subd. 28.Shakopee; Highway 169 Pedestrian 
and Bicycle Overpass
 				2,000,000
	
38.32 	For a grant to the city of Shakopee to acquire 
38.33 	land or interests in land, predesign, design, 
38.34 	engineer, and construct a pedestrian and 
39.1 	bicycle overpass over marked Trunk Highway 
39.2 	169, and establish new trail segments, to 
39.3 	connect the Southbridge neighborhood and 
39.4 	Quarry Lake Park.

39.5
39.6
39.7	Subd. 29.Minnesota Valley Regional Rail 
Authority; Winthrop to Hanley Falls 
Improvements
 				10,000,000
	
39.8 	For a grant to the Minnesota Valley Regional 
39.9 	Rail Authority to rehabilitate a portion of the 
39.10 	railroad track between Winthrop and Hanley 
39.11 	Falls. The grant under this subdivision may 
39.12 	also be used for any required environmental 
39.13 	analysis and remediation, predesign, design, 
39.14 	and rehabilitation or replacement of bridges 
39.15 	with new bridges or culverts between 
39.16 	Winthrop and Hanley Falls. A grant under this 
39.17 	subdivision is in addition to any grant, loan, 
39.18 	or loan guarantee for this project made by the 
39.19 	commissioner under Minnesota Statutes, 
39.20 	sections 222.46 to 222.62. This appropriation 
39.21 	is in addition to the appropriations under Laws 
39.22 	2006, chapter 258, section 16, subdivision 6; 
39.23 	Laws 2008, chapter 179, section 16, 
39.24 	subdivision 5; Laws 2009, chapter 93, article 
39.25 	1, section 11, subdivision 4; Laws 2010, 
39.26 	chapter 189, section 15, subdivision 5; Laws 
39.27 	2015, First Special Session chapter 5, article 
39.28 	1, section 10, subdivision 4; Laws 2017, First 
39.29 	Special Session chapter 8, article 1, section 
39.30 	15, subdivision 7; and Laws 2018, chapter 
39.31 	214, article 1, section 16, subdivision 4.

39.32	Subd. 30.Northfield; Regional Transit Hub
 				1,750,000
	
39.33 	For a grant to the city of Northfield to acquire 
39.34 	real property; prepare the site, including any 
39.35 	environmental remediation; and predesign, 
39.36 	design, construct, furnish, and equip a regional 
40.1 	transit hub, including a pavilion, railroad quiet 
40.2 	zone safety improvements, and trail 
40.3 	connections.

40.4
40.5	Subd. 31.Albert Lea; Highway 65 Flood 
Mitigation
 				800,000
	
40.6 	For a grant to the city of Albert Lea for 
40.7 	preliminary design, final design, right-of-way 
40.8 	acquisition if needed, environmental 
40.9 	remediation, site preparation, including 
40.10 	demolition of existing buildings and structures 
40.11 	deemed undesirable for storm water drainage 
40.12 	ponds, soil excavation and disposal, lining of 
40.13 	pond, retaining walls, and storm sewer 
40.14 	drainage systems, and construction of storm 
40.15 	water drainage ponds and storm water 
40.16 	drainage systems for city storm water drainage 
40.17 	in connection with the marked U.S. Highway 
40.18 	65 flood mitigation project in Albert Lea. The 
40.19 	flood mitigation project is to raise the roadway 
40.20 	above flood levels.

40.21
40.22	Subd. 32.Chisago County; U.S. Highway 8 
Reconstruction
 				8,000,000
	
40.23 	(a) For a grant to Chisago County to 
40.24 	predesign, design, engineer, and construct a 
40.25 	reconstruction of marked U.S. Highway 8 
40.26 	from Karmel Avenue in Chisago City to 
40.27 	Interstate 35 and pedestrian and bike trails 
40.28 	along and crossings of this portion of U.S. 
40.29 	Highway 8. This reconstruction may include 
40.30 	expanding segments of U.S. Highway 8 to 
40.31 	four lanes, constructing or reconstructing 
40.32 	frontage roads and backage roads, and 
40.33 	realigning local roads to consolidate, remove, 
40.34 	and relocate access onto and off of U.S. 
40.35 	Highway 8. This appropriation is for the 
40.36 	portion of the project that is eligible for use 
41.1 	of proceeds of general obligation bonds. This 
41.2 	appropriation is available until the project is 
41.3 	completed or abandoned.
41.4 	(b) Amounts planned by the Department of 
41.5 	Transportation for the resurfacing of U.S. 
41.6 	Highway 8, as reflected in MnDOT's Metro 
41.7 	District Ten-Year Capital Highway Investment 
41.8 	Study 2020-2029, shall instead be applied to 
41.9 	the reconstruction of U.S. Highway 8 to 
41.10 	supplement appropriations for that purpose 
41.11 	from any fund in this section.

41.12
41.13	Subd. 33.Henderson; Trunk Highway 93 to U.S. 
Highway 169 Reconstruction
 				1,800,000
	
41.14 	For projects eligible for general obligation 
41.15 	bond proceeds that are associated with the 
41.16 	reconstruction of marked Trunk Highway 93 
41.17 	from Henderson to marked U.S. Highway 169, 
41.18 	to raise the roadway elevation and prevent 
41.19 	closures due to river flooding.

41.20
41.21	Subd. 34.Olmsted County; Trunk Highway 14 
and County Road 104 Interchange Construction
 				6,000,000
	
41.22 	For general obligation bond eligible portions 
41.23 	of a project to predesign, design, engineer, 
41.24 	construct, furnish, and equip an interchange 
41.25 	at marked Trunk Highway 14 and County 
41.26 	Road 104, including a flyover at 7th Street 
41.27 	NW, in Olmstead County, and associated 
41.28 	infrastructure and road work to accommodate 
41.29 	the interchange.

41.30
41.31	Subd. 35.Washington County; Interchange at 
Highway 36 and County Road 15
 				3,000,000
	
41.32 	From the bond proceeds account in the state 
41.33 	transportation fund as provided in Minnesota 
41.34 	Statutes, section 174.50, for a grant to 
41.35 	Washington County for engineering and 
42.1 	property and easement acquisition, in 
42.2 	conjunction with an interchange at marked 
42.3 	Trunk Highway 36 and County State-Aid 
42.4 	Highway 15, known as Manning Avenue, in 
42.5 	Washington County.

42.6
42.7	Subd. 36.Koochiching County; CSAH 24 Rail 
Grade Separation
 				3,000,000
	
42.8 	For a grant to Koochiching County to acquire 
42.9 	land for and to predesign, design, engineer, 
42.10 	and construct a rail grade crossing separation 
42.11 	where County State-Aid Highway 24 crosses 
42.12 	Canadian National railroad tracks near the 
42.13 	cities of Ranier and International Falls.

42.14	Subd. 37.Red Wing; Rail Grade Separation
 				10,000,000
	
42.15 	From the bond proceeds account in the state 
42.16 	transportation fund as provided in Minnesota 
42.17 	Statutes, section 174.50, for a grant to the city 
42.18 	of Red Wing for right-of-way acquisition, 
42.19 	environmental analysis, design, engineering, 
42.20 	removal of an existing structure, and 
42.21 	construction of a rail grade crossing separation 
42.22 	at Sturgeon Lake Road. This appropriation is 
42.23 	in addition to the appropriation for the same 
42.24 	purpose in Laws 2017, First Special Session 
42.25 	chapter 8, article 1, section 15, subdivision 4.

42.26	Sec. 17. METROPOLITAN COUNCIL

42.27	Subdivision 1.Total Appropriation
 			$
	87,900,000
	
42.28 	To the Metropolitan Council for the purposes 
42.29 	specified in this section.

42.30
42.31	Subd. 2.Metropolitan Cities Inflow and 
Infiltration Grants
 				5,000,000
	
42.32 	For grants to cities within the metropolitan 
42.33 	area, as defined in Minnesota Statutes, section 
42.34 	473.121, subdivision 2, for capital 
43.1 	improvements in municipal wastewater 
43.2 	collection systems to reduce the amount of 
43.3 	inflow and infiltration to the Metropolitan 
43.4 	Council's metropolitan sanitary sewer disposal 
43.5 	system. Grants from this appropriation are for 
43.6 	up to 50 percent of the cost to mitigate inflow 
43.7 	and infiltration in the publicly owned 
43.8 	municipal wastewater collection systems. To 
43.9 	be eligible for a grant, a city must be identified 
43.10 	by the council as a contributor of excessive 
43.11 	inflow and infiltration in the metropolitan 
43.12 	disposal system or have a measured flow rate 
43.13 	within 20 percent of its allowable 
43.14 	council-determined inflow and infiltration 
43.15 	limits. The council must award grants based 
43.16 	on applications from cities that identify 
43.17 	eligible capital costs and include a timeline 
43.18 	for inflow and infiltration mitigation 
43.19 	construction, pursuant to guidelines 
43.20 	established by the council.

43.21	Subd. 3.Metropolitan Regional Parks and Trails
 				5,000,000
	
43.22 	For the cost of improvements and betterments 
43.23 	of a capital nature and acquisition by the 
43.24 	council and local government units of regional 
43.25 	recreational open-space lands in accordance 
43.26 	with the council's policy plan as provided in 
43.27 	Minnesota Statutes, section 473.147. This 
43.28 	appropriation must not be used to purchase 
43.29 	easements.

43.30	Subd. 4.Bus Rapid Transit Lines
 				55,000,000
	
43.31 	For design, engineering, right-of-way 
43.32 	acquisition, and construction of the B line bus 
43.33 	rapid transit line between Minneapolis and St. 
43.34 	Paul, and the D line bus rapid transit line 
43.35 	between Brooklyn Center and Bloomington. 
44.1 	To the extent money remains after the B line 
44.2 	and D line projects are completed, this 
44.3 	appropriation is also for preliminary design, 
44.4 	design, and engineering of the E line bus rapid 
44.5 	transit from Minneapolis to Southdale Transit 
44.6 	Center.

44.7	Subd. 5.Carver County; Lake Waconia
 				2,500,000
	
44.8 	For a grant to Carver County to design, 
44.9 	construct, and equip a waterfront pavilion with 
44.10 	restrooms and a concession building, and to 
44.11 	design, construct, and equip utility connections 
44.12 	at Lake Waconia Regional Park.

44.13
44.14	Subd. 6.Dakota County; Veterans Memorial 
Greenway
 				5,000,000
	
44.15 	For a grant to Dakota County to construct 
44.16 	improvements for the Veterans Memorial 
44.17 	Greenway, including memorials, a community 
44.18 	gathering space, and a new trail connection 
44.19 	between Lebanon Hills Regional Park and the 
44.20 	Mississippi River.

44.21
44.22
44.23	Subd. 7.Minneapolis Park and Recreation 
Board; Mississippi River Trail Connection at 
26th Avenue North
 				3,000,000
	
44.24 	(a) For a grant to the Minneapolis Park and 
44.25 	Recreation Board to design and construct a 
44.26 	trail connection paralleling the Mississippi 
44.27 	River between 26th Avenue North and the 
44.28 	Minneapolis Grand Rounds at Ole Olson Park, 
44.29 	all within Above the Falls Regional Park. This 
44.30 	appropriation is intended to augment work 
44.31 	being completed by the city of Minneapolis 
44.32 	to reconstruct and create a multimodal corridor 
44.33 	beginning at Theodore Wirth Regional Park 
44.34 	and extending east to the Mississippi River 
44.35 	along 26th Avenue North.
45.1 	(b) All project lighting must follow the 
45.2 	International Dark Sky Community Program 
45.3 	guidelines, published June 2018, and follow 
45.4 	best practices for bird-safe lighting. The height 
45.5 	of any beacon light must comply with the 
45.6 	Minneapolis shoreland overlay district 
45.7 	ordinance governing height of structures. A 
45.8 	beacon light must be off from March 15 to 
45.9 	May 31 and August 15 to October 31 each 
45.10 	year, and off between the hours of 11 p.m. and 
45.11 	6 a.m. at all other times of the year. All 
45.12 	lighting must be shielded and use bird-safe 
45.13 	light colors.

45.14
45.15	Subd. 8.Ramsey County; Battle Creek Winter 
Recreation Area
 				1,800,000
	
45.16 	For a grant to Ramsey County to design, 
45.17 	construct, furnish, and equip a maintenance 
45.18 	building for the Nordic ski competition and 
45.19 	winter recreation area, including related 
45.20 	earthwork and landscaping, and for a marker 
45.21 	commemorating the Olympic 
45.22 	accomplishments of Minnesotan Jessie 
45.23 	Diggins, in Battle Creek Regional Park.

45.24	Subd. 9.St. Paul; Como Zoo
 				1,000,000
	
45.25 	For a grant to the city of St. Paul to improve 
45.26 	and replace outdated mechanical systems and 
45.27 	other building structural components to 
45.28 	achieve greater energy efficiency at Como 
45.29 	Zoo.

45.30	Subd. 10.St. Paul; Wakan Tipi
 				1,000,000
	
45.31 	For a grant to the city of St. Paul for the 
45.32 	Wakan Tipi Center project. The city may enter 
45.33 	into a lease or management agreement under 
45.34 	Minnesota Statutes, section 16A.695. This 
45.35 	appropriation is added to the appropriation for 
46.1 	the Nature Sanctuary Visitor Center in Laws 
46.2 	2018, chapter 214, article 1, section 17, 
46.3 	subdivision 6, and is for the same purposes.

46.4
46.5	Subd. 11.Three Rivers Park District; Mississippi 
Gateway
 				5,000,000
	
46.6 	For a grant to Three Rivers Park District to 
46.7 	predesign, design, and engineer improvements 
46.8 	to the Mississippi Gateway Regional Park, 
46.9 	and to construct a canopy walkway and 
46.10 	playground development, pedestrian trail 
46.11 	connections, landscape restoration and 
46.12 	enhancements, and habitat restoration.

46.13
46.14	Subd. 12.White Bear Lake Communities; Lake 
Links Trail
 				3,600,000
	
46.15 	For grants to complete design and construction 
46.16 	of a multiuse paved trail and route for 
46.17 	pedestrians, bicycles, and wheelchairs around 
46.18 	White Bear Lake in Ramsey and Washington 
46.19 	Counties, as follows:
46.20 	(1) $2,600,000 of this appropriation is for a 
46.21 	grant to the city of Dellwood in Washington 
46.22 	County to design, engineer, construct, and 
46.23 	equip trail improvements consistent with the 
46.24 	completed preliminary engineering along or 
46.25 	parallel with the shore of White Bear Lake 
46.26 	between the Mahtomedi city limits and the 
46.27 	western line of Washington County;
46.28 	(2) $500,000 of this appropriation is for a 
46.29 	grant to White Bear Township in Ramsey 
46.30 	County to design, engineer, construct, and 
46.31 	equip trail improvements along and parallel 
46.32 	with the shore of White Bear Lake between 
46.33 	the Washington County line and the city limits 
46.34 	of the city of White Bear Lake, Ramsey 
46.35 	County; and
47.1 	(3) $500,000 of this appropriation is for a 
47.2 	grant to the city of White Bear Lake in 
47.3 	Ramsey County to design, engineer, construct, 
47.4 	and equip trail improvements along or parallel 
47.5 	with the shore of White Bear Lake between 
47.6 	the eastern city limits of White Bear Lake and 
47.7 	Pacific Avenue.

47.8	Sec. 18. HUMAN SERVICES

47.9	Subdivision 1.Total Appropriation
 			$
	27,409,000
	
47.10 	To the commissioner of administration, or 
47.11 	other named entity, for the purposes specified 
47.12 	in this section.

47.13	Subd. 2.Asset Preservation
 				8,000,000
	
47.14 	For asset preservation improvements and 
47.15 	betterments of a capital nature at Department 
47.16 	of Human Services facilities statewide, to be 
47.17 	spent in accordance with Minnesota Statutes, 
47.18 	section 16B.307.

47.19
47.20	Subd. 3.St. Peter Regional Treatment Center 
Campus - Phase 2
 				1,794,000
	
47.21 	To design the second phase of a multiphase 
47.22 	project to develop additional residential, 
47.23 	program, activity, and ancillary facilities for 
47.24 	the Minnesota sex offender program on the 
47.25 	lower campus of the St. Peter Regional 
47.26 	Treatment Center.

47.27
47.28	Subd. 4.Child and Adolescent Behavioral Health 
Services Facility
 				1,750,000
	
47.29 	For design, construction, and furnishing of a 
47.30 	large motor activity and ancillary space for 
47.31 	the Child and Adolescent Behavioral Health 
47.32 	Hospital. The appropriation also includes 
47.33 	money for design and construction of a small 
47.34 	maintenance shed, courtyard interiors, a 
48.1 	parking lot, playground equipment, and 
48.2 	landscaping activities.

48.3
48.4	Subd. 5.Regional Behavioral Health Crisis 
Facilities Grant Program
 				10,000,000
	
48.5 	To the commissioner of human services for 
48.6 	regional behavioral health crisis facilities 
48.7 	grants under Minnesota Statutes, section 
48.8 	245G.011.

48.948.10
	Subd. 6.St. Louis Park; Perspectives Family 
Center
 				4,500,000
	
48.11 	To the commissioner of human services for a 
48.12 	grant to the city of St. Louis Park to construct, 
48.13 	furnish, and equip the expansion and 
48.14 	renovation of the existing Perspectives Family 
48.15 	Center facility in St. Louis Park subject to 
48.16 	Minnesota Statutes, section 16A.695. The 
48.17 	expanded and renovated facility must be used 
48.18 	to promote the public welfare by providing 
48.19 	any or all of the following programs and 
48.20 	services: (1) supportive housing programs for 
48.21 	homeless women and their children; (2) mental 
48.22 	and chemical health programs; (3) 
48.23 	employment services; (4) academic, social 
48.24 	skills, and nutritional programs for homeless 
48.25 	and at-risk children; (5) an all-day therapeutic 
48.26 	early childhood development program for 
48.27 	homeless and at-risk children; and (6) a 
48.28 	culturally sensitive safe and nurturing 
48.29 	environment for at-risk children to meet with 
48.30 	their nonresidential parents.

48.31
48.32	Subd. 7.St. Louis County; Regional Behavioral 
Health Crisis Facility
 				1,365,000
	
48.33 	To the commissioner of human services for a 
48.34 	grant to St. Louis County for a regional 
48.35 	behavioral health crisis facility. This 
49.1 	appropriation is in addition to and for the same 
49.2 	purposes as the grant awarded to the county 
49.3 	under Minnesota Statutes, section 245G.011.

49.4	Sec. 19. VETERANS AFFAIRS

49.5	Subdivision 1.Total Appropriation
 			$
	8,450,000
	
49.6 	To the commissioner of administration for the 
49.7 	purposes specified in this section.

49.8	Subd. 2.Asset Preservation
 				8,000,000
	
49.9 	For asset preservation improvements and 
49.10 	betterments of a capital nature at the veterans 
49.11 	homes in Minneapolis, Hastings, Fergus Falls, 
49.12 	Silver Bay, and Luverne, and the Little Falls 
49.13 	Cemetery, to be spent in accordance with 
49.14 	Minnesota Statutes, section 16B.307.

49.15
49.16	Subd. 3.Fergus Falls Veterans Home 
Greenhouse
 				100,000
	
49.17 	To design, construct, and equip a new 
49.18 	greenhouse at the Minnesota Veterans Home 
49.19 	in Fergus Falls.

49.20	Subd. 4.Martin County; Veterans Memorial
 				350,000
	
49.21 	For a grant to Martin County to design and 
49.22 	construct a memorial to those who have served 
49.23 	in the military of the United States of America 
49.24 	and those who have died in the line of duty.

49.25	Sec. 20. CORRECTIONS

49.26	Subdivision 1.Total Appropriation
 			$
	44,498,000
	
49.27 	To the commissioner of administration for the 
49.28 	purposes specified in this section.

49.29	Subd. 2.Asset Preservation
 				25,000,000
	
49.30 	For asset preservation improvements and 
49.31 	betterments of a capital nature at Minnesota 
49.32 	correctional facilities statewide, to be spent in 
50.1 	accordance with Minnesota Statutes, section 
50.2 	16B.307.

50.3
50.4	Subd. 3.Minnesota Correctional Facility - 
Willow River
 				1,877,000
	
50.5 	To design, construct, and equip a 
50.6 	communications system to accommodate a 
50.7 	new radio tower, a microwave system, 
50.8 	electrical and data connectivity, and an 
50.9 	environmentally controlled, secure structure 
50.10 	to house the communications equipment at the 
50.11 	Minnesota Correctional Facility - Willow 
50.12 	River.

50.13
50.14	Subd. 4.Minnesota Correctional Facility - 
Faribault
 				954,000
	
50.15 	To predesign and design the construction and 
50.16 	renovation of new and existing buildings at 
50.17 	the Minnesota Correctional Facility - 
50.18 	Faribault, in order to upgrade the minimum 
50.19 	security housing unit (Dakota Building) and 
50.20 	expand offender programming space.

50.21
50.22	Subd. 5.Minnesota Correctional Facility - St. 
Cloud
 				800,000
	
50.23 	To design, renovate, construct, equip, and 
50.24 	install a new fire suppression system in Living 
50.25 	Units A, B, and C at the Minnesota 
50.26 	Correctional Facility - St. Cloud. This 
50.27 	installation includes but is not limited to cells, 
50.28 	common areas, and control areas and must 
50.29 	comply with all applicable codes.

50.30
50.31	Subd. 6.Minnesota Correctional Facility - 
Stillwater
 				2,600,000
	
50.32 	To design, renovate, construct, equip, and 
50.33 	install a fire suppression system in four living 
50.34 	units at the Minnesota Correctional Facility - 
50.35 	Stillwater. This installation includes but is not 
51.1 	limited to the cells, common areas, and control 
51.2 	areas in Buildings 3, 5, 9, and 12 and must 
51.3 	comply with all applicable codes.

51.4	Subd. 7.Minnesota Correctional Facility - Togo
 				2,600,000
	
51.5 	To design, construct, and equip a new sewer 
51.6 	treatment system at the Minnesota 
51.7 	Correctional Facility - Togo. The system 
51.8 	includes but is not limited to settling ponds, 
51.9 	pumping stations, and other underground 
51.10 	infrastructure improvements associated with 
51.11 	the sewer system complying with all Pollution 
51.12 	Control Agency and code requirements. As 
51.13 	part of the project, the existing septic 
51.14 	system/drain field shall be decommissioned.

51.15
51.16	Subd. 8.Arrowhead Regional Corrections Joint 
Powers Board
 				3,250,000
	
51.17 	For a grant to the Arrowhead Regional 
51.18 	Corrections Joint Powers Board to renovate, 
51.19 	remodel, and complete other capital 
51.20 	improvements to buildings that support 
51.21 	vocational, educational, and farm work 
51.22 	programming and experiences at the Northeast 
51.23 	Regional Corrections Center.

51.24
51.25	Subd. 9.Carlton County; Regional Corrections 
Facility
 				2,000,000
	
51.26 	For a grant to Carlton County for predesign 
51.27 	and design of a corrections facility providing 
51.28 	emphasis on serving as a regional facility for 
51.29 	female offenders. This statewide 
51.30 	demonstration project shall address current 
51.31 	state requirements of parity in serving male 
51.32 	and female offenders under Minnesota 
51.33 	Statutes, section 241.70, subdivision 1, and 
51.34 	will use the Sequential Intercept Model to 
51.35 	improve service and system-level responses 
52.1 	for adults with mental and substance abuse 
52.2 	disorders in the criminal justice system.

52.3	Subd. 10.Martin County Justice Center
 				2,167,000
	
52.4 	For a grant to Martin County for site 
52.5 	preparation, predesign, and design of a new 
52.6 	county justice center to provide space for 
52.7 	functions related to the county justice system, 
52.8 	which may include the county jail, courtrooms, 
52.9 	court offices and related purposes, offices for 
52.10 	the sheriff and other law enforcement 
52.11 	personnel, county and state corrections, the 
52.12 	county attorney, dispatch, and emergency 
52.13 	management.

52.14
52.15	Subd. 11.Prairie Lake Youth JPB; School and 
Recreation Center
 				2,500,000
	
52.16 	For a grant to the Prairie Lake Youth Joint 
52.17 	Powers Board to predesign, design, construct, 
52.18 	furnish, and equip an indoor recreation and 
52.19 	educational building adjoining the current 
52.20 	building for the Prairie Lakes Youth Program.

52.21	Subd. 12.Winona County Jail
 				750,000
	
52.22 	For a grant to Winona County to acquire land 
52.23 	for a new county jail.

52.24	Subd. 13.Unspent Appropriations
 					
52.25 	The unspent portion of an appropriation for a 
52.26 	Department of Corrections project in this 
52.27 	section that is complete, upon written notice 
52.28 	to the commissioner of management and 
52.29 	budget, is available for asset preservation 
52.30 	under Minnesota Statutes, section 16B.307. 
52.31 	Minnesota Statutes, section 16A.642, applies 
52.32 	from the date of the original appropriation to 
52.33 	the unspent amount transferred.

53.1
53.2	Sec. 21. EMPLOYMENT AND ECONOMIC 
DEVELOPMENT

53.3	Subdivision 1.Total Appropriation
 			$
	150,241,000
	
53.4 	To the commissioner of employment and 
53.5 	economic development, or other named entity, 
53.6 	for the purposes specified in this section.

53.7
53.8	Subd. 2.Greater Minnesota Business 
Development Public Infrastructure
 				10,000,000
	
53.9 	For grants under Minnesota Statutes, section 
53.10 	116J.431.

53.11
53.12	Subd. 3.Innovative Business Development Public 
Infrastructure
 				2,000,000
	
53.13 	For grants under Minnesota Statutes, section 
53.14 	116J.435.

53.15
53.16	Subd. 4.Transportation Economic Development 
Infrastructure
 				3,000,000
	
53.17 	For grants under Minnesota Statutes, section 
53.18 	116J.436.

53.19	Subd. 5.Workforce Center; Asset Preservation
 				642,000
	
53.20 	To the commissioner of administration for 
53.21 	asset preservation improvements and 
53.22 	betterments of a capital nature at the South 
53.23 	Minneapolis CareerForce location to be spent 
53.24 	in accordance with Minnesota Statutes, section 
53.25 	16B.307.

53.26
53.27	Subd. 6.Alexandria; Runestone Community 
Center Expansion
 				5,600,000
	
53.28 	For a grant to the city of Alexandria to design, 
53.29 	construct, furnish, and equip an expansion and 
53.30 	renovation of the Runestone Community 
53.31 	Center in Alexandria.

54.1
54.2	Subd. 7.Annandale; Infrastructure 
Improvements
 				4,090,000
	
54.3 	For a grant to the city of Annandale for 
54.4 	predesign, design, construction, and 
54.5 	replacement or renovation of street, storm 
54.6 	sewer, sanitary sewer, water main, and other 
54.7 	capital improvements that are made necessary 
54.8 	by, or are most economically completed if 
54.9 	performed at the same time as, road work on 
54.10 	marked Trunk Highways 24 and 55 in the city 
54.11 	of Annandale.

54.12
54.13	Subd. 8.Becker; Business Park Public 
Infrastructure
 				20,500,000
	
54.14 	For a grant to the city of Becker to acquire 
54.15 	land, predesign, design, construct, furnish, and 
54.16 	equip public infrastructure, including water, 
54.17 	sanitary sewer, storm sewer and drainage 
54.18 	systems, roads, and lighting for a business 
54.19 	park in the city of Becker. A portion of the 
54.20 	water infrastructure for the business park will 
54.21 	be installed in Becker Township.

54.22	Subd. 9.Becker County; Museum
 				1,850,000
	
54.23 	For a grant to Becker County to predesign, 
54.24 	design, construct, furnish, and equip a new 
54.25 	county museum facility.

54.26
54.27	Subd. 10.Champlin: Mississippi Point Park 
Improvements
 				3,450,000
	
54.28 	For a grant to the city of Champlin to 
54.29 	predesign, design, acquire, install, construct, 
54.30 	furnish, and equip capital improvements in 
54.31 	Mississippi Point Park, including an 
54.32 	Americans with Disabilities Act (ADA) 
54.33 	accessible boat docking system and picnic 
54.34 	pavilion.

55.1	Subd. 11.Chatfield; Center for the Arts
 				8,700,000
	
55.2 	For a grant to the city of Chatfield economic 
55.3 	development authority to predesign, design, 
55.4 	renovate, construct, furnish, and equip the 
55.5 	Chatfield Center for the Arts in the city of 
55.6 	Chatfield, which is generally described as the 
55.7 	renovation of the 1916 high school and the 
55.8 	installation of a linking structure and related 
55.9 	improvements to serve both the 1936 
55.10 	auditorium building and the 1916 school 
55.11 	building. The renovation includes interior, 
55.12 	exterior, and amenity improvements within 
55.13 	the high school building; improvements to the 
55.14 	electrical, plumbing, and HVAC systems 
55.15 	throughout the property; and general 
55.16 	improvements to the buildings and land that 
55.17 	are known as the Chatfield Center for the Arts, 
55.18 	currently owned by the economic development 
55.19 	authority.

55.20
55.21	Subd. 12.Crookston; Colborn Property 
Development
 				895,000
	
55.22 	For a grant to the city of Crookston for 
55.23 	development of the southern end of the city 
55.24 	limits commonly known as the Colborn 
55.25 	Property. This appropriation includes money 
55.26 	for construction of roads and storm water 
55.27 	infrastructure, for site preparation, and for 
55.28 	other improvements of publicly owned 
55.29 	infrastructure.

55.30	Subd. 13.Deephaven; Northome Avenue Bridge
 				750,000
	
55.31 	For a grant to the city of Deephaven to 
55.32 	predesign, design, construct, furnish, and 
55.33 	equip a bridge to carry Northome Avenue over 
55.34 	a pedestrian and bike trail in the city of 
55.35 	Deephaven.

56.1
56.2	Subd. 14.Duluth; Seawall and Surface 
Improvements
 				13,500,000
	
56.3 	For a grant to the city of Duluth to predesign, 
56.4 	design, construct, furnish, and equip seawall 
56.5 	and lakewalk infrastructure with related 
56.6 	surface improvements, including a boardwalk 
56.7 	and bike trails, public gathering spaces, and 
56.8 	loading areas, along the shore of Lake 
56.9 	Superior in the city of Duluth. This 
56.10 	appropriation may also be used for demolition 
56.11 	and removal of existing seawall and lakewalk 
56.12 	structures.

56.13	Subd. 15.Duluth; Lake Superior Zoo
 				204,000
	
56.14 	For a grant to the city of Duluth to predesign 
56.15 	and design the renovation or replacement of 
56.16 	the Main Building at the Lake Superior Zoo.

56.17
56.18	Subd. 16.Ellsworth; City Hall and Public Works 
Shop
 				1,000,000
	
56.19 	For a grant to the city of Ellsworth to prepare 
56.20 	the site, predesign, design, construct, furnish, 
56.21 	and equip a city hall with a multipurpose room 
56.22 	and a public works shop, to replace the city 
56.23 	hall and public works buildings destroyed by 
56.24 	fire in January 2019.

56.25	Subd. 17.Eveleth; Buildings Renovation
 				1,000,000
	
56.26 	For a grant to the city of Eveleth to predesign, 
56.27 	design, construct, renovate, and equip capital 
56.28 	improvements and betterments to the city 
56.29 	hall/police station, the Carnegie library, the 
56.30 	fire/ambulance hall, the Hippodrome ice arena, 
56.31 	and the city auditorium. The improvements 
56.32 	include renovation or replacement of HVAC 
56.33 	systems, roof replacement, installation of 
56.34 	carbon monoxide and nitrogen dioxide 
56.35 	detection systems, exterior masonry 
57.1 	restoration, and renovation of public 
57.2 	restrooms.

57.3	Subd. 18.Fergus Falls; Riverfront Corridor
 				1,000,000
	
57.4 	For a grant to the city of Fergus Falls for 
57.5 	construction of a downtown riverfront corridor 
57.6 	improvement project including an 
57.7 	amphitheater, river market, public arts space, 
57.8 	interactive water components, and related 
57.9 	publicly owned infrastructure and amenities.

57.10	Subd. 19.Grand Rapids; IRA Civic Center
 				5,000,000
	
57.11 	For a grant to the city of Grand Rapids for the 
57.12 	design, construction, and equipping of capital 
57.13 	improvements to the IRA Civic Center. This 
57.14 	appropriation includes money for replacement 
57.15 	of the truss/roof structure, replacement of the 
57.16 	facility's existing ice-making system, and other 
57.17 	improvements and betterments of a capital 
57.18 	nature for health, safety, and Americans with 
57.19 	Disabilities Act (ADA) compliance.

57.20	Subd. 20.Hastings; City Hall
 				2,000,000
	
57.21 	For a grant to the city of Hastings for repairs, 
57.22 	construction, and other capital improvements 
57.23 	necessary for renovation of the historic City 
57.24 	Hall in Hastings. This appropriation includes 
57.25 	money for repairs of the dome and roofing, 
57.26 	HVAC improvements, repairs to the interior 
57.27 	walls and exterior masonry of the building, 
57.28 	site regrading, and project management.

57.29	Subd. 21.Hennepin County; Avivo
 				1,700,000
	
57.30 	For a grant to Hennepin County for Phase 1 
57.31 	of the Avivo regional career and employment 
57.32 	center project in Minneapolis, subject to 
57.33 	Minnesota Statutes, section 16A.695. Phase 
57.34 	1 includes geotechnical and environmental 
58.1 	investigation, demolition, and site work; 
58.2 	predesign and design of the renovation and 
58.3 	expansion of a building; and predesign and 
58.4 	design for the replacement of or improvements 
58.5 	to building systems on the Avivo campus, 
58.6 	including HVAC, mechanical, electrical, and 
58.7 	accessibility improvements.

58.8
58.9	Subd. 22.Hibbing; Mine View "Window to the 
World"
 				1,300,000
	
58.10 	For a grant to the city of Hibbing to construct 
58.11 	the mine view "Windows to the World" 
58.12 	facility on the Susquehanna mine dump.

58.13	Subd. 23.Litchfield; Wellness Center
 				5,000,000
	
58.14 	(a) For a grant to the city of Litchfield to 
58.15 	acquire land for and to predesign, design, 
58.16 	construct, furnish, and equip a community 
58.17 	wellness/recreation center that will include a 
58.18 	gymnasium and general fitness spaces, a 
58.19 	dedicated walking section, a community room, 
58.20 	and any locker rooms and mechanical 
58.21 	equipment needed for future additions to the 
58.22 	facility.
58.23 	(b) This appropriation is not available until 
58.24 	the commissioner of employment and 
58.25 	economic development has determined that 
58.26 	the school district and the city have entered 
58.27 	into an agreement that addresses the city's and 
58.28 	school district's relative contributions to the 
58.29 	project and the operations and use of the 
58.30 	facilities. The city may enter into a lease or 
58.31 	management agreement with the school 
58.32 	district.

58.33
58.34	Subd. 24.Minneapolis; Central City Storm 
Tunnel
 				8,500,000
	
59.1 	For a grant to the city of Minneapolis for 
59.2 	design and construction necessary to expand 
59.3 	the Central City Storm Tunnel in Minneapolis.

59.4
59.5	Subd. 25.Minneapolis; Outdoor Performance 
Venue
 				12,500,000
	
59.6 	(a) For a grant to the city of Minneapolis to 
59.7 	predesign, design, construct, furnish, and 
59.8 	equip a new outdoor music performance venue 
59.9 	on the Upper Harbor site along the Mississippi 
59.10 	River in North Minneapolis. The venue will 
59.11 	accommodate approximately 7,000 to 10,000 
59.12 	people in a combination of temporary seating 
59.13 	or standing room. A portion of the venue will 
59.14 	be designed to allow it to be enclosed for 
59.15 	smaller events on a year-round basis.
59.16 	(b) The city may operate the outdoor music 
59.17 	venue directly or enter into a lease or 
59.18 	management agreement with a for-profit or a 
59.19 	nonprofit operator, subject to Minnesota 
59.20 	Statutes, section 16A.695. The lease or 
59.21 	management agreement must provide for a 
59.22 	program of free use of the venue that will 
59.23 	benefit the adjacent North Minneapolis 
59.24 	community and that will be curated and 
59.25 	controlled by a North Minneapolis 
59.26 	community-based partner.
59.27 	(c) The city of Minneapolis contract with the 
59.28 	developer of the project or the lease or 
59.29 	management agreement, or both, must identify 
59.30 	community benefits from the development, 
59.31 	construction, management, operation, and 
59.32 	maintenance of the venue intended to benefit 
59.33 	the adjacent communities, including benefits 
59.34 	related to procurement, employment, 
60.1 	sustainability, and other commitments from 
60.2 	the operator of the venue.

60.3
60.4	Subd. 26.New Ulm; German Park 
Amphitheater
 				300,000
	
60.5 	For a grant to the city of New Ulm to design, 
60.6 	acquire, install, furnish, and equip a capital 
60.7 	improvement permanent shade structure 
60.8 	system for the German Park amphitheater, 
60.9 	compliant with the Americans with Disabilities 
60.10 	Act.

60.11	Subd. 27.Orono; Big Island Park
 				300,000
	
60.12 	For a grant to the city of Orono to predesign, 
60.13 	design, construct, furnish, and equip 
60.14 	improvements at Big Island Park, including a 
60.15 	picnic area, trails and trail gates, restrooms, 
60.16 	permanent seating, and interpretive panels.

60.17	Subd. 28.Pipestone County; Dental Facility
 				250,000
	
60.18 	For a grant to Pipestone County to predesign, 
60.19 	design, construct, furnish, and equip a dental 
60.20 	care facility in Pipestone County. This 
60.21 	appropriation is in addition to the 
60.22 	appropriation for the same purpose in Laws 
60.23 	2018, chapter 214, article 1, section 21, 
60.24 	subdivision 18. This project is not subject to 
60.25 	the requirements of Minnesota Statutes, 
60.26 	section 16B.325.

60.27	Subd. 29.Plymouth; Plymouth Creek Center
 				5,000,000
	
60.28 	For a grant to the city of Plymouth to 
60.29 	predesign, design, construct, furnish, and 
60.30 	equip the renovation and expansion of the 
60.31 	Plymouth Creek Center.

60.32	Subd. 30.Proctor; Salt Shed
 				500,000
	
61.1 	For a grant to the city of Proctor to predesign, 
61.2 	design, and construct a salt shed to replace the 
61.3 	condemned salt shed on the river front.

61.4	Subd. 31.Roseville; Guidant John Rose OVAL
 				3,900,000
	
61.5 	For a grant to the city of Roseville to 
61.6 	predesign, design, construct, furnish, and 
61.7 	equip the renovation of the Guidant John Rose 
61.8 	Minnesota OVAL. The project includes the 
61.9 	building, building systems, and facilities.

61.10
61.11	Subd. 32.Steele County; Fairgrounds Electrical 
Improvements
 				750,000
	
61.12 	For a grant to Steele County to construct 
61.13 	underground electrical infrastructure at the 
61.14 	Steele County Fairgrounds.

61.15
61.16	Subd. 33.St. Cloud; Municipal Athletic 
Complex
 				10,000,000
	
61.17 	For a grant to the city of St. Cloud to design, 
61.18 	construct, furnish, and equip improvements 
61.19 	to the municipal athletic complex to serve as 
61.20 	a regional sport facility. This appropriation 
61.21 	includes money to renovate and expand the 
61.22 	Municipal Athletic Facility, to demolish the 
61.23 	grandstand at Dick Putz field, and to design, 
61.24 	construct, furnish and equip a new grandstand 
61.25 	at Dick Putz Field. This appropriation may 
61.26 	not be used to acquire and install artificial turf 
61.27 	or to construct the west lobby.

61.28
61.29	Subd. 34.St. Joseph; Jacob Wetterling 
Recreation Center
 				1,050,000
	
61.30 	For a grant to the city of St. Joseph for Phase 
61.31 	1 of the St. Joseph Community Center project. 
61.32 	Phase 1 is to predesign and design a recreation 
61.33 	center as an addition to the former school 
61.34 	building purchased by the city to be 
61.35 	repurposed as a community center.

62.1
62.2	Subd. 35.St. Louis County; Heritage and Arts 
Center
 				1,500,000
	
62.3 	For a grant to St. Louis County for asset 
62.4 	preservation of the St. Louis County Heritage 
62.5 	and Arts Center, also known as the Depot, in 
62.6 	Duluth. The project includes improvements 
62.7 	to the life-safety elements of the building and 
62.8 	to restore exterior building envelope integrity.

62.9	Subd. 36.St. Paul; Humanities Center
 				750,000
	
62.10 	For a grant to the city of St. Paul for asset 
62.11 	preservation of the Minnesota Humanities 
62.12 	Center's main facility, including capital 
62.13 	improvements for building envelope, 
62.14 	foundation, and structural integrity; and for 
62.15 	mechanical systems upgrades, including 
62.16 	heating, ventilation, and cooling, subject to 
62.17 	Minnesota Statutes, section 16A.695. This 
62.18 	appropriation is added to the appropriation in 
62.19 	Laws 2018, chapter 214, article 1, section 21, 
62.20 	subdivision 25.

62.21	Subd. 37.St. Paul; Playwrights' Center
 				850,000
	
62.22 	For a grant to the city of St. Paul to predesign 
62.23 	and design the playwrights center facility in 
62.24 	St. Paul for use as a comprehensive play 
62.25 	development program and workshop facility.

62.26	Subd. 38.St. Paul; Victoria Theater
 				1,000,000
	
62.27 	For a grant to the city of St. Paul to acquire 
62.28 	property located at 825 University Avenue 
62.29 	West, and to predesign, design, construct, 
62.30 	furnish, and equip the renovation of the 
62.31 	historic Victoria Theater, to serve as a regional 
62.32 	multicultural community and event center. 
62.33 	This appropriation includes money for: 
62.34 	demolition work; improvements to or 
63.1 	replacement of the mechanical, electrical, 
63.2 	plumbing, heating, ventilating, and air 
63.3 	conditioning systems; repairs to the existing 
63.4 	roof and exterior enclosure; site 
63.5 	improvements; construction or renovation of 
63.6 	interior spaces; and other improvements of a 
63.7 	capital nature. The city of St. Paul may enter 
63.8 	into a lease or management agreement with a 
63.9 	nonprofit organization for this facility under 
63.10 	Minnesota Statutes, section 16A.695.

63.11
63.12	Subd. 39.St. Paul; Hmong Cultural Plaza, 
Phalen Regional Park
 				300,000
	
63.13 	(a) For a grant to city of St. Paul for 
63.14 	construction of Phase II of the Saint Paul - 
63.15 	Changsha China Friendship Garden, at the 
63.16 	Hmong Cultural Plaza, in Phalen Regional 
63.17 	Park.
63.18 	(b) In implementing the project, the city, or 
63.19 	any entity with which the city contracts for 
63.20 	implementation of the project, must hire and 
63.21 	retain for the life of the project residents of 
63.22 	the adjacent communities in living wage jobs, 
63.23 	improve environmental conditions of the 
63.24 	project site, use clean and efficient energy 
63.25 	sources, and work with Hmong cultural leaders 
63.26 	and artists to ensure that traditional Hmong 
63.27 	landscaping and building practices are used 
63.28 	to help tell the story of the Minnesota Hmong 
63.29 	experience.

63.30	Subd. 40.Wadena; Access Road
 				1,300,000
	
63.31 	For a grant to the city of Wadena to acquire a 
63.32 	permanent easement for and to predesign, 
63.33 	design, engineer, and construct an access road 
63.34 	just northeast of 11th Street Northwest in 
64.1 	Wadena, going from marked Trunk Highway 
64.2 	10 to the new hospital complex.

64.3
64.4	Subd. 41.Western Lake Superior Sanitary 
District; Engine Generators
 				6,750,000
	
64.5 	For a grant to the Sanitary Board of the 
64.6 	Western Lake Superior Sanitary District to 
64.7 	design and construct engine generators as part 
64.8 	of the combined heat and power system to 
64.9 	capture and process heat and generate 
64.10 	electricity for use at the Western Lake 
64.11 	Superior Sanitary District wastewater 
64.12 	treatment facilities.

64.13	Subd. 42.Willernie; Public Infrastructure
 				160,000
	
64.14 	For a grant to the city of Willernie to replace 
64.15 	the roof of the city hall, and, if any money is 
64.16 	remaining, for capital improvements in 
64.17 	conjunction with the Washington County road 
64.18 	12 project, including replacing and extending 
64.19 	the sidewalk, replacement of a water main, 
64.20 	and moving or removing a retaining wall.

64.21	Subd. 43.Wright County; Dental Care Facility
 				1,400,000
	
64.22 	For a grant to Wright County to predesign, 
64.23 	design, construct, furnish, and equip a dental 
64.24 	care facility. The dental care facility will be 
64.25 	constructed in a building constructed for this 
64.26 	purpose by the county on the Wright County 
64.27 	Government Center campus in the city of 
64.28 	Buffalo. The county may enter into an 
64.29 	agreement under Minnesota Statutes, section 
64.30 	16A.695, for operation of the dental clinic.

64.31	Sec. 22. PUBLIC FACILITIES AUTHORITY

64.32	Subdivision 1.Total Appropriation
 			$
	254,410,000
	
64.33 	To the Public Facilities Authority for the 
64.34 	purposes specified in this section.

65.1
65.2	Subd. 2.State Match for Federal Grants to State 
Revolving Loan Programs
 				25,000,000
	
65.3 	To match federal capitalization grants for the 
65.4 	clean water revolving fund under Minnesota 
65.5 	Statutes, section 446A.07, and the drinking 
65.6 	water revolving fund under Minnesota 
65.7 	Statutes, section 446A.081. This appropriation 
65.8 	must be used for qualified capital projects.

65.9	Subd. 3.Water Infrastructure Funding Program
 				55,494,000
	
65.10 	(a) For grants to eligible municipalities under 
65.11 	the water infrastructure funding program under 
65.12 	Minnesota Statutes, section 446A.072.
65.13 	(b) $33,296,000 is for wastewater projects 
65.14 	listed on the Pollution Control Agency's 
65.15 	project priority list in the fundable range under 
65.16 	the clean water revolving fund program.
65.17 	(c) $22,198,000 is for drinking water projects 
65.18 	listed on the commissioner of health's project 
65.19 	priority list in the fundable range under the 
65.20 	drinking water revolving fund program.
65.21 	(d) After all eligible projects under paragraph 
65.22 	(b) or (c) have been funded in a fiscal year, 
65.23 	the Public Facilities Authority may transfer 
65.24 	any remaining, uncommitted money to eligible 
65.25 	projects under a program defined in paragraph 
65.26 	(b) or (c) based on that program's project 
65.27 	priority list.

65.28
65.29	Subd. 4.Point Source Implementation Grants 
Program
 				44,553,000
	
65.30 	For grants to eligible municipalities under the 
65.31 	point source implementation grants program 
65.32 	under Minnesota Statutes, section 446A.073. 
65.33 	This appropriation must be used for qualified 
65.34 	capital projects.

66.1
66.2	Subd. 5.Albertville; Wastewater Treatment 
System Improvements
 				2,500,000
	
66.3 	For a grant to the city of Albertville to design 
66.4 	and construct wastewater infrastructure 
66.5 	improvements related to nonnative species 
66.6 	control.

66.7	Subd. 6.Arden Hills; Water Main
 				500,000
	
66.8 	For a grant to the city of Arden Hills to install 
66.9 	a water main extending along Lexington 
66.10 	Avenue, from County Road E to marked 
66.11 	Interstate Highway 694.

66.12
66.13	Subd. 7.Aurora; East Range Joint Powers 
Board; Water System
 				5,000,000
	
66.14 	For a grant to the city of Aurora, Hoyt Lakes, 
66.15 	or Biwabik, or the Town of White for the East 
66.16 	Mesabi Joint Water System, to acquire land 
66.17 	or a permanent interest in land, design, 
66.18 	engineer, construct, furnish, and equip a 
66.19 	comprehensive municipally owned cooperative 
66.20 	joint drinking water system in the political 
66.21 	subdivisions that are part of the East Range 
66.22 	Joint Powers Board.

66.23	Subd. 8.Austin; Wastewater Treatment Plant
 				7,450,000
	
66.24 	For a grant to the city of Austin to design and 
66.25 	engineer improvements for upgrades to the 
66.26 	city's wastewater treatment facility.

66.27	Subd. 9.Bemidji; Water Treatment Plant
 				10,194,000
	
66.28 	For a grant to the city of Bemidji to predesign, 
66.29 	design, construct, furnish, and equip upgrades 
66.30 	to the city's water treatment plant including 
66.31 	the addition of a filtration system to remove 
66.32 	perfluoroalkyl substances from the city's 
66.33 	drinking water.

67.1	Subd. 10.Buhl; Water Infrastructure
 				1,500,000
	
67.2 	For a grant to the city of Buhl to predesign, 
67.3 	design, and construct wastewater, clean water, 
67.4 	and storm sewer infrastructure in the city of 
67.5 	Buhl.

67.6
67.7	Subd. 11.Deer River; Water and Wastewater 
Systems
 				4,000,000
	
67.8 	For a grant to the city of Deer River to design, 
67.9 	engineer, and construct improvements and 
67.10 	additions to the city's wastewater collection 
67.11 	and treatment system, including construction 
67.12 	of a stabilization pond, and replacement and 
67.13 	expansion of storm sewer lines, sanitary sewer 
67.14 	lines, and water lines in the city of Deer River.

67.15
67.16	Subd. 12.East Itasca Joint Sewer Board; 
Regional Wastewater System
 				750,000
	
67.17 	For a grant to the city of Nashwauk for 
67.18 	preliminary and final engineering of a regional 
67.19 	wastewater treatment system located in the 
67.20 	city of Nashwauk to serve the communities 
67.21 	represented by the East Itasca Joint Sewer 
67.22 	Board and other communities.

67.23	Subd. 13.Floodwood; Stabilization Ponds
 				2,000,000
	
67.24 	For a grant to the city of Floodwood for 
67.25 	predesign, design, engineering, and 
67.26 	construction and expansion of stabilization 
67.27 	ponds.

67.28	Subd. 14.Foley; Wastewater Infrastructure
 				3,000,000
	
67.29 	For a grant to the city of Foley to predesign, 
67.30 	design, construct, and equip wastewater 
67.31 	infrastructure improvements, which may also 
67.32 	include acquisition of real property needed for 
67.33 	the wastewater infrastructure improvements.

68.1
68.2	Subd. 15.Lincoln-Pipestone Rural Water 
System
 				5,500,000
	
68.3 	For a grant to the Lincoln-Pipestone Rural 
68.4 	Water System to predesign and design water 
68.5 	source development in its service area, 
68.6 	including new wells, a water softening 
68.7 	treatment plant (lime softening plant), and new 
68.8 	water distribution pipes.

68.9	Subd. 16.Mahnomen; Water Infrastructure
 				650,000
	
68.10 	For a grant under Minnesota Statutes, section 
68.11 	446A.07, to the city of Mahnomen for 
68.12 	improvements to the city's water infrastructure. 
68.13 	This grant is not subject to the project priority 
68.14 	list set forth in Minnesota Statutes, section 
68.15 	446A.07, subdivision 4.

68.16
68.17	Subd. 17.Mahnomen; Drinking Water 
Infrastructure
 				1,250,000
	
68.18 	For a grant under Minnesota Statutes, section 
68.19 	446A.081, to the city of Mahnomen for the 
68.20 	city's drinking water infrastructure. This grant 
68.21 	is not subject to the project priority list set 
68.22 	forth in Minnesota Statutes, section 446A.081, 
68.23 	subdivision 5.

68.24
68.25	Subd. 18.Melrose; Wastewater Treatment 
Facility
 				3,500,000
	
68.26 	For a grant to the city of Melrose to design, 
68.27 	construct, and equip improvements to the 
68.28 	municipal wastewater treatment facility to 
68.29 	expand the capacity of the facility and replace 
68.30 	facility infrastructure and components that 
68.31 	have reached the end of their useful life. This 
68.32 	appropriation includes money for a new 
68.33 	preliminary treatment system with new 
68.34 	screening and pumping and for a new clarifier.

68.35	Subd. 19.Mendota; Water Infrastructure
 				650,000
	
69.1 	For a grant to the city of Mendota to 
69.2 	predesign, design, engineer, and construct the 
69.3 	extension of the water main throughout the 
69.4 	city of Mendota to allow residents to connect 
69.5 	with the Saint Paul Regional Water Services 
69.6 	system.

69.7	Subd. 20.Newport; Inflow and Infiltration
 				2,000,000
	
69.8 	For a grant to the city of Newport to design 
69.9 	and construct capital improvements to the 
69.10 	publicly owned portions of the city's 
69.11 	wastewater infrastructure to reduce or 
69.12 	eliminate inflow and infiltration.

69.13
69.14	Subd. 21.Oronoco; Regional Wastewater System 
Infrastructure Grant
 				24,027,000
	
69.15 	(a) Of this amount, $1,350,000 is for a grant 
69.16 	to the city of Oronoco to acquire land and 
69.17 	easements, design, and engineer a wastewater 
69.18 	collection, conveyance, and treatment system 
69.19 	and associated water distribution 
69.20 	improvements to serve the city of Oronoco 
69.21 	and the region including the Oronoco Estates 
69.22 	Manufactured Home Community. Any amount 
69.23 	remaining after completion of design, 
69.24 	engineering, and acquisition may be applied 
69.25 	to the purposes described in subdivision 2.
69.26 	(b) Of this amount, $22,677,000 is for a grant 
69.27 	to the city of Oronoco to construct and provide 
69.28 	construction-related engineering for a 
69.29 	wastewater collection, conveyance, and 
69.30 	treatment system and associated water 
69.31 	distribution improvements to serve the city of 
69.32 	Oronoco and the region including the Oronoco 
69.33 	Estates Manufactured Home Community.

69.34	Subd. 22.Randolph; Wastewater Infrastructure
 				13,000,000
	
70.1 	For a grant to the city of Randolph to acquire 
70.2 	land, predesign, environmental review, design, 
70.3 	construct, install, furnish, and equip a 
70.4 	wastewater collection system and treatment 
70.5 	system, including wastewater stabilization 
70.6 	ponds and spray irrigation fields, in and within 
70.7 	one and one-half miles of the city of Randolph.

70.8	Subd. 23.Red Rock Rural Water System
 				5,500,000
	
70.9 	For a grant to the Red Rock Rural Water 
70.10 	System to design, construct, furnish, and equip 
70.11 	a new water treatment plant, a new water 
70.12 	tower, and installation of approximately 110 
70.13 	miles of ten-inch through two-inch water main, 
70.14 	and other improvements to infrastructure 
70.15 	required for an expansion of the Red Rock 
70.16 	Rural Water System, to be built and located 
70.17 	in Murray and Cottonwood Counties.

70.18
70.19	Subd. 24.Rice Lake; Sewer, Water, and Utilities 
Extension
 				1,000,000
	
70.20 	For a grant to the city of Rice Lake to acquire 
70.21 	land, predesign, design, construct, furnish, and 
70.22 	equip an extension of clean water, sanitary 
70.23 	sewer, storm sewer, and utilities to a 
70.24 	commercial and industrial park on North Rice 
70.25 	Lake Road in Rice Lake.

70.26
70.27	Subd. 25.Royalton; Clean Water and Storm 
Sewer Infrastructure
 				900,000
	
70.28 	For a grant to the city of Royalton to design, 
70.29 	engineer, and construct publicly owned 
70.30 	infrastructure in conjunction with 
70.31 	reconstruction of marked U.S. Highway 10 in 
70.32 	Royalton. This appropriation includes money 
70.33 	for replacement of and upgrades to the water 
70.34 	main and other municipal clean drinking water 
71.1 	infrastructure and the storm sewer drainage 
71.2 	system.

71.3	Subd. 26.South Haven; Wells
 				1,700,000
	
71.4 	For a grant to the city of South Haven to 
71.5 	acquire land, predesign, design, construct, 
71.6 	furnish, and equip two new wells in Wright 
71.7 	County.

71.8
71.9	Subd. 27.South St. Paul; Concord Street Public 
Utilities
 				2,000,000
	
71.10 	For a grant to the city of South St. Paul to 
71.11 	predesign, design, construct, and install 
71.12 	sanitary sewer, water main, and storm sewer 
71.13 	improvements, including removal of replaced 
71.14 	infrastructure as necessary, in the Concord 
71.15 	Street corridor in conjunction with the 
71.16 	reconstruction and renovation of the street.

71.17	Subd. 28.Spring Park; City Utilities
 				1,500,000
	
71.18 	For a grant to the city of Spring Park for 
71.19 	improvements to the city's water and sewer 
71.20 	system in the northwest area of the city on 
71.21 	West Arm Drive.

71.22
71.23	Subd. 29.Two Harbors; Wastewater Treatment 
Plant
 				10,750,000
	
71.24 	For a grant to the city of Two Harbors to 
71.25 	predesign, design, construct, furnish, and 
71.26 	equip improvements to the wastewater 
71.27 	treatment facility in the city of Two Harbors, 
71.28 	including a new activated sludge biological 
71.29 	treatment system and mercury removal 
71.30 	improvements, new aeration basins, final 
71.31 	clarifiers, biosolids treatment units, mercury 
71.32 	filter backwash supply tank, operations and 
71.33 	controls building, and associated electrical and 
71.34 	controls equipment.

72.1
72.2	Subd. 30.Twin Lakes Township; Water 
Infrastructure
 				7,500,000
	
72.3 	For a grant to Twin Lakes Township for the 
72.4 	design and construction of a water distribution 
72.5 	system, support facilities, and related water 
72.6 	improvements, including a water main 
72.7 	extension from the city of Carlton, along 
72.8 	marked Trunk Highway 210 in Carlton 
72.9 	County.

72.10
72.11	Subd. 31.Vernon Center; Water Infrastructure 
Improvements
 				7,984,000
	
72.12 	For a grant to the city of Vernon Center to 
72.13 	predesign, design, construct, furnish, and 
72.14 	equip water infrastructure improvements, 
72.15 	including refurbishing a water tower, and 
72.16 	replacement of wastewater collection, water 
72.17 	distribution systems, storm sewer system 
72.18 	improvements, and related local road 
72.19 	improvements.

72.20
72.21	Subd. 32.Waldorf; Water Infrastructure 
Improvements
 				858,000
	
72.22 	For a grant to the city of Waldorf to complete 
72.23 	the construction of water, wastewater, street, 
72.24 	and storm sewer improvements.

72.25	Subd. 33.West St. Paul; Lift Stations
 				2,200,000
	
72.26 	For a grant to the city of West St. Paul for 
72.27 	upgrades to lift stations 1 and 2.

72.28
72.29	Sec. 23. MINNESOTA HOUSING FINANCE 
AGENCY
 			$
	16,000,000
	
72.30 	To the Minnesota Housing Finance Agency 
72.31 	for transfer to the housing development fund 
72.32 	to finance the costs of rehabilitation to 
72.33 	preserve public housing under Minnesota 
72.34 	Statutes, section 462A.202, subdivision 3a. 
72.35 	For purposes of this section, "public housing" 
73.1 	means housing for low-income persons and 
73.2 	households financed by the federal 
73.3 	government and publicly owned. Priority may 
73.4 	be given to proposals that maximize nonstate 
73.5 	resources to finance the capital costs and 
73.6 	requests that prioritize health, safety, and 
73.7 	energy improvements. The priority in 
73.8 	Minnesota Statutes, section 462A.202, 
73.9 	subdivision 3a, for projects to increase the 
73.10 	supply of affordable housing and the 
73.11 	restrictions of Minnesota Statutes, section 
73.12 	462A.202, subdivision 7, do not apply to this 
73.13 	appropriation.

73.14
73.15	Sec. 24. MINNESOTA HISTORICAL 
SOCIETY

73.16	Subdivision 1.Total Appropriation
 			$
	3,100,000
	
73.17 	To the Minnesota Historical Society for the 
73.18 	purposes specified in this section.

73.19	Subd. 2.Historic Sites Asset Preservation
 				2,350,000
	
73.20 	For capital improvements and betterments at 
73.21 	state historic sites, buildings, landscaping at 
73.22 	historic buildings, exhibits, markers, and 
73.23 	monuments, to be spent in accordance with 
73.24 	Minnesota Statutes, section 16B.307. The 
73.25 	society shall determine project priorities as 
73.26 	appropriate based on need.

73.27	Subd. 3.County and Local Preservation Grants
 				750,000
	
73.28 	For grants to county and local jurisdictions as 
73.29 	matching money for historic preservation 
73.30 	projects of a capital nature, as provided in 
73.31 	Minnesota Statutes, section 138.0525.

73.32	Sec. 25. BOND SALE EXPENSES

73.33	Subdivision 1.Total Appropriation
 			$
	1,363,000
	
74.1 	To the commissioner of management and 
74.2 	budget for the purposes specified in this 
74.3 	section.

74.4	Subd. 2.Bond Proceeds Fund
 				1,363,000
	
74.5 	From the bond proceeds fund for bond sale 
74.6 	expenses under Minnesota Statutes, section 
74.7 	16A.641, subdivision 8.

74.8 	Sec. 26. BOND SALE AUTHORIZATION.
 74.9 		Subdivision 1.Bond proceeds fund. To provide the money appropriated in this act from 
74.10 	the bond proceeds fund, the commissioner of management and budget shall sell and issue 
74.11 	bonds of the state in an amount up to $1,120,671,000 in the manner, upon the terms, and 
74.12 	with the effect prescribed by Minnesota Statutes, sections 16A.631 to 16A.675, and by the 
74.13 	Minnesota Constitution, article XI, sections 4 to 7.
74.14 		Subd. 2.Transportation fund. To provide the money appropriated in this act from the 
74.15 	bond proceeds account in the state transportation fund, the commissioner of management 
74.16 	and budget shall sell and issue bonds of the state in an amount up to $242,959,000 in the 
74.17 	manner, upon the terms, and with the effect prescribed by Minnesota Statutes, sections 
74.18 	16A.631 to 16A.675, and by the Minnesota Constitution, article XI, sections 4 to 7.

74.19 	Sec. 27. CANCELLATIONS; BOND SALE AUTHORIZATION REDUCTIONS.
 74.20 	(a) The amounts of the general obligation bond proceeds appropriations and trunk 
74.21 	highway bond proceeds appropriations listed in the cancellation report submitted to the 
74.22 	legislature in January 2020, pursuant to Minnesota Statutes, section 16A.642, are canceled 
74.23 	on the effective date of this section. The corresponding bond sale authorizations are reduced 
74.24 	by the same amounts. If an appropriation in this section is canceled more than once, the 
74.25 	cancellation must be given effect only once.
74.26 	(b) The unobligated amount remaining from the appropriation in Laws 2018, chapter 
74.27 	214, article 1, section 21, subdivision 27, is canceled. The bond sale authorization in Laws 
74.28 	2018, chapter 214, article 1, section 26, subdivision 1, is reduced by the same amount.

74.29 	Sec. 28. BOND SALE SCHEDULE.
 74.30 	The commissioner of management and budget shall schedule the sale of state general 
74.31 	obligation bonds so that, during the biennium ending June 30, 2021, no more than 
75.1 	$1,139,311,000 will need to be transferred from the general fund to the state bond fund to 
75.2 	pay principal and interest due and to become due on outstanding state general obligation 
75.3 	bonds. During the biennium, before each sale of state general obligation bonds, the 
75.4 	commissioner of management and budget shall calculate the amount of debt service payments 
75.5 	needed on bonds previously issued and shall estimate the amount of debt service payments 
75.6 	that will be needed on the bonds scheduled to be sold. The commissioner shall adjust the 
75.7 	amount of bonds scheduled to be sold so as to remain within the limit set by this section. 
75.8 	The amount needed to make the debt service payments is appropriated from the general 
75.9 	fund as provided in Minnesota Statutes, section 16A.641.

75.10 	Sec. 29. EFFECTIVE DATE.
 75.11 	This article is effective the day following final enactment.

75.12 	ARTICLE 2
75.13 	TRUNK HIGHWAY BONDS

75.14 	Section 1. BOND APPROPRIATIONS.
 75.15 	The sums shown in the column under "Appropriations" are appropriated from the bond 
75.16 	proceeds account in the trunk highway fund to the state agencies or officials indicated, to 
75.17 	be spent for public purposes. Appropriations of bond proceeds must be spent as authorized 
75.18 	by the Minnesota Constitution, articles XI and XIV. Unless otherwise specified, money 
75.19 	appropriated in this article for a capital program or project may be used to pay state agency 
75.20 	staff costs that are attributed directly to the capital program or project in accordance with 
75.21 	accounting policies adopted by the commissioner of management and budget.

75.22	SUMMARY
	
75.23	Department of Transportation
	$
	300,000,000
	
75.24	Department of Management and Budget
		300,000
	
75.25	TOTAL
	$
	300,300,000

75.26						APPROPRIATIONS

75.27
75.28	Sec. 2. DEPARTMENT OF 
TRANSPORTATION

75.29	Subdivision 1.State Road Construction
 			$
	84,000,000
	
75.30 	(a) From the bond proceeds account in the 
75.31 	trunk highway fund for the environmental 
75.32 	analysis, predesign, design, engineering, 
76.1 	construction, reconstruction, and improvement 
76.2 	of trunk highways, including design-build 
76.3 	contracts, internal department costs associated 
76.4 	with delivering the construction program, 
76.5 	consultant usage to support these activities, 
76.6 	and the cost of payments to landowners for 
76.7 	lands acquired for highway rights-of-way. The 
76.8 	amount under this subdivision must be 
76.9 	allocated to maintain regional balance 
76.10 	throughout the state. The commissioner may 
76.11 	use up to 17 percent of this amount for 
76.12 	program delivery.
76.13 	(b) This appropriation is primarily for keeping 
76.14 	projects in the State Transportation 
76.15 	Improvement Program on schedule due to 
76.16 	reduced revenues from the COVID-19 
76.17 	pandemic. If the appropriation is not needed 
76.18 	for keeping projects on schedule, it is available 
76.19 	for other trunk highway construction, 
76.20 	reconstruction and improvement projects 
76.21 	identified through the Capital Highway 
76.22 	Investment Plan.
76.23 	(c) Projects to construct, reconstruct, or 
76.24 	improve trunk highways from this 
76.25 	appropriation will follow eligible investment 
76.26 	priorities identified in the State Highway 
76.27 	Investment Plan, and may include pavements, 
76.28 	bridges, culverts, flood mitigation, traveler 
76.29 	safety, greater Minnesota mobility and Twin 
76.30 	Cities mobility, freight, bicycle and pedestrian 
76.31 	infrastructure, regional and community 
76.32 	investment priorities, interchange construction 
76.33 	or reconstruction, and lane additions, in 
76.34 	addition to the associated installation of safety 
77.1 	barriers, lighting, signage, noise mitigation 
77.2 	measures, and retaining walls.

77.3	Subd. 2.Railroad Grade Separations
 				110,000,000
	
77.4 	From the bond proceeds account in the trunk 
77.5 	highway fund to construct rail safety projects 
77.6 	at highway-railroad grade crossings in 
77.7 	accordance with Minnesota Statutes, section 
77.8 	219.016.

77.9	Subd. 3.Project Development
 				25,000,000
	
77.10 	From the bond proceeds account in the trunk 
77.11 	highway fund for environmental analysis, 
77.12 	predesign, design and engineering and 
77.13 	right-of-way acquisition for regional and 
77.14 	community investment priority projects on the 
77.15 	trunk highway system identified in the State 
77.16 	Highway Investment Plan to prepare the 
77.17 	projects for construction and application for 
77.18 	federal grants or other funding opportunities. 
77.19 	In consultation with the commissioner of 
77.20 	Minnesota Management and Budget, the 
77.21 	commissioner of transportation is authorized 
77.22 	to use funds from this appropriation on 
77.23 	existing bond-eligible trunk highway projects 
77.24 	within the State Transportation Improvement 
77.25 	Program.

77.26	Subd. 4.Flood Mitigation
 				23,000,000
	
77.27 	From the bond proceeds account in the trunk 
77.28 	highway fund for reconstruction of trunk 
77.29 	highways that experience frequent flooding 
77.30 	in Sibley County and Le Sueur County, to 
77.31 	modify the elevation of the roadways and 
77.32 	reduce closures due to river flooding, for 
77.33 	portions of the projects that are eligible for 
77.34 	trunk highway bond proceeds.

78.1	Subd. 5.Facilities Capital Program
 				58,000,000
	
78.2 	From the bond proceeds account in the trunk 
78.3 	highway fund for the transportation facilities 
78.4 	capital improvement program under Minnesota 
78.5 	Statutes, section 174.13.

78.6	Sec. 3. BOND SALE EXPENSES
 			$
	300,000
	
78.7 	This appropriation is to the commissioner of 
78.8 	management and budget for bond sale 
78.9 	expenses under Minnesota Statutes, sections 
78.10 	16A.641, subdivision 8, and 167.50, 
78.11 	subdivision 4.

78.12	Sec. 4. BOND SALE AUTHORIZATION.
 					
78.13 	To provide the money appropriated in this article from the bond proceeds account in the 
78.14 	trunk highway fund, the commissioner of management and budget shall sell and issue bonds 
78.15 	of the state in an amount up to $300,300,000 in the manner, upon the terms, and with the 
78.16 	effect prescribed by Minnesota Statutes, sections 167.50 to 167.52, and by the Minnesota 
78.17 	Constitution, article XIV, section 11, at the times and in the amounts requested by the 
78.18 	commissioner of transportation. The proceeds of the bonds, except accrued interest and any 
78.19 	premium received from the sale of the bonds, must be deposited in the bond proceeds account 
78.20 	in the trunk highway fund.

78.21 	Sec. 5. [174.13] TRANSPORTATION FACILITIES CAPITAL PROGRAM.
78.22 		Subdivision 1.Establishment; accounts. (a) A transportation facilities capital program 
78.23 	is established to prioritize among eligible projects that:
78.24 	(1) support the programmatic mission of the department;
78.25 	(2) extend the useful life of existing buildings; or
78.26 	(3) renovate or construct facilities to meet the department's current and future operational 
78.27 	needs.
78.28 	(b) Projects under the transportation facilities capital program are funded by proceeds 
78.29 	from the sale of trunk highway bonds or from other funds appropriated for the purposes of 
78.30 	this section.
78.31 	(c) A transportation facilities capital account is established in the trunk highway fund. 
78.32 	The account consists of all money appropriated from the trunk highway fund for the purposes 
79.1 	of this section and any other money donated, allotted, transferred, or otherwise provided to 
79.2 	the account by law. Money in the account is appropriated to the commissioner for the 
79.3 	purposes specified and consistent with the standards and criteria set forth in this section.
79.4 	(d) A transportation facilities capital account is established in the bond proceeds account 
79.5 	of the trunk highway fund. The account consists of trunk highway bond proceeds appropriated 
79.6 	to the commissioner. Money in the account may only be expended on trunk highway 
79.7 	purposes, which includes the purposes in this section.
79.8 		Subd. 2.Standards. Article XIV of the Minnesota Constitution states that the trunk 
79.9 	highway fund may be used for the purposes of constructing, improving, and maintaining 
79.10 	the trunk highway system in the state. When allocating funding under this section, the 
79.11 	commissioner must review the projects deemed eligible under subdivision 3 and prioritize 
79.12 	allocations using the criteria in subdivision 4. Money allocated to a specific project in an 
79.13 	act of appropriation or other law must be allocated as provided by the law.
79.14 		Subd. 3.Eligible expenditures. A project is eligible under this section only if it involves 
79.15 	the construction, improvement, or maintenance of a capital building asset that is part of the 
79.16 	state trunk highway system. These capital building assets include but are not limited to 
79.17 	district headquarter buildings, truck stations, salt storage or other unheated storage buildings, 
79.18 	deicing and anti-icing facilities, fuel dispensing facilities, highway rest areas, and vehicle 
79.19 	weigh and inspection stations.
79.20 		Subd. 4.Criteria for priorities. When prioritizing funding allocation among projects 
79.21 	eligible under subdivision 3, the commissioner must consider:
79.22 	(1) whether a project ensures the effective and efficient condition and operation of the 
79.23 	facility;
79.24 	(2) the urgency in ensuring the safe use of existing buildings;
79.25 	(3) the project's total life-cycle cost;
79.26 	(4) additional criteria for priorities otherwise specified in state law, statute, or rule that 
79.27 	applies to a category listed in the act making an appropriation for the program; and
79.28 	(5) any other criteria the commissioner deems necessary.

79.29 	Sec. 6. EFFECTIVE DATE.
 79.30 	This article is effective the day after enactment.

80.1 	ARTICLE 3
80.2 	EQUITY APPROPRIATIONS

80.3	Section 1. CAPITAL IMPROVEMENT APPROPRIATIONS.
 	
80.4 	The sums shown in the column under "Appropriations" are appropriated from the general 
80.5 	fund in fiscal year 2021 to the state agencies or officials indicated, to be spent for public 
80.6 	purposes. These are one-time appropriations. Money appropriated in this article is available 
80.7 	until the project is completed or abandoned subject to Minnesota Statutes, section 16A.642.

80.8						APPROPRIATIONS

80.9	Sec. 2. AGRICULTURE

80.10	Subdivision 1.Total Appropriation
 			$
	2,250,000
	
80.11 	To the commissioner of agriculture for the 
80.12 	purposes specified in this section.

80.13	Subd. 2.Hmong American Farmers Association
 				2,000,000
	
80.14 	For a grant to the Hmong American Farmers 
80.15 	Association to purchase approximately 155 
80.16 	acres in Dakota County that the association 
80.17 	has leased since 2014, including buildings and 
80.18 	improvements on the property.

80.19	Subd. 3.Regenerative Alliance
 				250,000
	
80.20 	(a) For a grant to the Regenerative Agriculture 
80.21 	Alliance to predesign a poultry processing 
80.22 	plant and an associated industrial park aimed 
80.23 	at creating new, value-added economic 
80.24 	opportunities for local farmers in southeastern 
80.25 	Minnesota.
80.26 	(b) By March 1, 2022, the Regenerative 
80.27 	Agriculture Alliance in collaboration with the 
80.28 	commissioner of agriculture, must submit a 
80.29 	report to the chairs and ranking minority 
80.30 	members of the legislative committees with 
80.31 	jurisdiction over agriculture finance on the 
80.32 	progress, development, and implementation 
80.33 	of the poultry processing plant and industrial 
81.1 	park design and their potential to open new 
81.2 	market opportunities for local and emerging 
81.3 	farmers.

81.4	Sec. 3. METROPOLITAN COUNCIL
 				5,125,000
	
81.5 	To the Metropolitan Council for a grant to the 
81.6 	Minneapolis Park and Recreation Board to 
81.7 	predesign, design, construct, renovate, furnish, 
81.8 	and equip the first phase of the North 
81.9 	Commons Improvement Project, focused on 
81.10 	the creation of the field house component of 
81.11 	a new recreation center building and the first 
81.12 	phase of other community-oriented activity 
81.13 	and meeting spaces conceptualized for the 
81.14 	building.

81.15	Sec. 4. HUMAN SERVICES
 				5,575,000
	
81.16 	To the commissioner of human services for a 
81.17 	grant to the Red Lake Band of Chippewa 
81.18 	Indians to predesign, design, construct, 
81.19 	furnish, and equip a family and child services 
81.20 	building.

81.21
81.22	Sec. 5. EMPLOYMENT AND ECONOMIC 
DEVELOPMENT

81.23	Subdivision 1.Total Appropriation
 			$
	17,050,000
	
81.24 	To the commissioner of employment and 
81.25 	economic development for the purposes 
81.26 	specified in this section.

81.27	Subd. 2.Minneapolis American Indian Center
 				2,600,000
	
81.28 	For a grant to  the Minneapolis American 
81.29 	Indian Center for the same purposes and 
81.30 	subject to the same requirements as Laws 
81.31 	2018, chapter 214, article 1, section 21, 
81.32 	subdivision 17.

81.33
81.34	Subd. 3.Indigenous Peoples Task Force, 
Minneapolis
 				2,000,000
	
82.1 	For a grant to the Indigenous Peoples Task 
82.2 	Force to design, construct, furnish, and equip 
82.3 	the Mikwanedun Audisookon Center in 
82.4 	Minneapolis.

82.5	Subd. 4.International Institute of Minnesota
 				3,000,000
	
82.6 	For a grant to the International Institute of 
82.7 	Minnesota to remediate contaminated soil, and 
82.8 	to construct, furnish, and equip an expansion 
82.9 	of its facilities.

82.10	Subd. 5.Juxtaposition Arts, Minneapolis
 				1,000,000
	
82.11 	For a grant to Juxtaposition Arts in 
82.12 	Minneapolis to acquire property adjacent to 
82.13 	its current location to accommodate the growth 
82.14 	in its youth art and enterprise programs and 
82.15 	complete architectural due diligence for 
82.16 	expansion.

82.17	Subd. 6.Cultural Wellness Center, Minneapolis
 				250,000
	
82.18 	For a grant to the Cultural Wellness Center to 
82.19 	predesign and design the renovation of 
82.20 	Dreamland on 38th in Minneapolis to create 
82.21 	a workspace for African-American 
82.22 	entrepreneurs to start and expand small 
82.23 	businesses and to host community gatherings 
82.24 	and events.

82.25	Subd. 7.Baldwin Square, Minneapolis
 				1,000,000
	
82.26 	For a grant to the city of Minneapolis to 
82.27 	construct, furnish, and equip the renovation 
82.28 	of blighted property located at 4146 Fremont 
82.29 	Avenue North, for redevelopment as retail, 
82.30 	restaurant, and other commercial space to be 
82.31 	known as Baldwin Square. This appropriation 
82.32 	includes money for roof replacement, 
82.33 	abatement of asbestos and other hazardous 
82.34 	materials, replacement of mechanical systems 
83.1 	including the electrical, plumbing, and heating, 
83.2 	ventilation and air-conditioning (HVAC), and 
83.3 	other improvements and betterments of a 
83.4 	capital nature.

83.5
83.6	Subd. 8.Native American Community Clinic, 
Minneapolis
 				3,800,000
	
83.7 	For a grant to the Native American 
83.8 	Community Clinic in Minneapolis to purchase 
83.9 	the building in which the clinic is located.

83.10
83.11	Subd. 9.Northwest American Indian Center, 
Bemidji
 				2,000,000
	
83.12 	For a grant to the Northwest Indian 
83.13 	Community Development Center to purchase 
83.14 	the building in which they currently operate 
83.15 	in the city of Bemidji.

83.16	Subd. 10.Victoria Theater, St. Paul
 				1,400,000
	
83.17 	For a grant to the city of St. Paul to acquire 
83.18 	property located at 825 University Avenue 
83.19 	West, and to predesign, design, construct, 
83.20 	furnish, and equip the renovation of the 
83.21 	historic Victoria Theater, to serve as a regional 
83.22 	multicultural community and event center. 
83.23 	This appropriation includes money for: 
83.24 	demolition work; improvements to or 
83.25 	replacement of the mechanical, electrical, 
83.26 	plumbing, heating, ventilating, and air 
83.27 	conditioning systems; repairs to the existing 
83.28 	roof and exterior enclosure; site 
83.29 	improvements; construction or renovation of 
83.30 	interior spaces; and other improvements of a 
83.31 	capital nature.

83.32 	Sec. 6. EFFECTIVE DATE.
 83.33 	This article is effective the day following final enactment.

84.1 	ARTICLE 4
84.2 	APPROPRIATION BONDS

84.3 	Section 1. [16A.963] ELECTRIC VEHICLE INFRASTRUCTURE APPROPRIATION 
84.4 	BONDS.
84.5 		Subdivision 1.Definitions. (a) The definitions in this subdivision apply to this section.
84.6 	(b) "Appropriation bond" or "bond" means a bond, note, or other similar instrument of 
84.7 	the state payable during a biennium from one or more of the following sources:
84.8 	(1) money appropriated by law from the general fund in any biennium for debt service 
84.9 	due with respect to obligations described in subdivision 2, paragraph (a);
84.10 	(2) proceeds of the sale of obligations described in subdivision 2, paragraph (a);
84.11 	(3) payments received for that purpose under agreements and ancillary arrangements 
84.12 	described in subdivision 2, paragraph (d); and
84.13 	(4) investment earnings on amounts in clauses (1) to (3).
84.14 	(c) "Debt service" means the amount payable in any biennium of principal, premium, if 
84.15 	any, and interest on appropriation bonds, and the fees, charges, and expenses related to the 
84.16 	bonds.
84.17 		Subd. 2.Authorization to issue appropriation bonds. (a) Subject to the limitations of 
84.18 	this subdivision, the commissioner may sell and issue appropriation bonds of the state under 
84.19 	this section for public purposes as provided by law, including for the purposes of financing 
84.20 	the cost of acquiring and installing electric vehicle charging infrastructure on publicly owned 
84.21 	property. Appropriation bonds may be sold and issued in amounts that, in the opinion of 
84.22 	the commissioner, are necessary to provide sufficient money to the commissioner of 
84.23 	administration under subdivision 7, not to exceed $2,000,000 net of costs of issuance, for 
84.24 	the purposes as provided under this subdivision, and to pay debt service including capitalized 
84.25 	interest, costs of issuance, costs of credit enhancement, or make payments under other 
84.26 	agreements entered into under paragraph (d).
84.27 	(b) Proceeds of the appropriation bonds must be credited to a special appropriation 
84.28 	electric vehicle infrastructure bond proceeds fund in the state treasury. All income from 
84.29 	investment of the bond proceeds, as estimated by the commissioner, is appropriated to the 
84.30 	commissioner for the payment of principal and interest on the appropriation bonds.
84.31 	(c) Appropriation bonds may be issued in one or more issues or series on the terms and 
84.32 	conditions the commissioner determines to be in the best interests of the state, but the term 
85.1 	on any series of appropriation bonds may not exceed 21 years. The appropriation bonds of 
85.2 	each issue and series thereof shall be dated and bear interest, and may be includable in or 
85.3 	excludable from the gross income of the owners for federal income tax purposes.
85.4 	(d) At the time of, or in anticipation of, issuing the appropriation bonds, and at any time 
85.5 	thereafter, so long as the appropriation bonds are outstanding, the commissioner may enter 
85.6 	into agreements and ancillary arrangements relating to the appropriation bonds, including 
85.7 	but not limited to trust indentures, grant agreements, lease or use agreements, operating 
85.8 	agreements, management agreements, liquidity facilities, remarketing or dealer agreements, 
85.9 	letter of credit agreements, insurance policies, guaranty agreements, reimbursement 
85.10 	agreements, indexing agreements, or interest exchange agreements. Any payments made 
85.11 	or received according to the agreement or ancillary arrangement shall be made from or 
85.12 	deposited as provided in the agreement or ancillary arrangement. The determination of the 
85.13 	commissioner, included in an interest exchange agreement, that the agreement relates to an 
85.14 	appropriation bond, shall be conclusive.
85.15 	(e) The commissioner may enter into written agreements or contracts relating to the 
85.16 	continuing disclosure of information necessary to comply with or facilitate the issuance of 
85.17 	appropriation bonds in accordance with federal securities laws, rules, and regulations, 
85.18 	including Securities and Exchange Commission rules and regulations in Code of Federal 
85.19 	Regulations, title 17, section 240.15c 2-12. An agreement may be in the form of covenants 
85.20 	with purchasers and holders of appropriation bonds set forth in the order or resolution 
85.21 	authorizing the issuance of the appropriation bonds, or a separate document authorized by 
85.22 	the order or resolution.
85.23 	(f) The appropriation bonds are not subject to chapter 16C.
85.24 		Subd. 3.Form; procedure. (a) Appropriation bonds may be issued in the form of bonds, 
85.25 	notes, or other similar instruments, and in the manner provided in section 16A.672. In the 
85.26 	event that any provision of section 16A.672 conflicts with this section, this section shall 
85.27 	control.
85.28 	(b) Every appropriation bond shall include a conspicuous statement of the limitation 
85.29 	established in subdivision 6.
85.30 	(c) Appropriation bonds may be sold at either public or private sale upon such terms as 
85.31 	the commissioner shall determine are not inconsistent with this section and may be sold at 
85.32 	any price or percentage of par value. Any bid received may be rejected.
85.33 	(d) Appropriation bonds must bear interest at a fixed or variable rate.
86.1 	(e) Notwithstanding any other law, appropriation bonds issued under this section shall 
86.2 	be fully negotiable.
86.3 		Subd. 4.Refunding bonds. The commissioner may issue appropriation bonds for the 
86.4 	purpose of refunding any appropriation bonds then outstanding, including the payment of 
86.5 	any redemption premiums on the bonds, any interest accrued or to accrue to the redemption 
86.6 	date, and costs related to the issuance and sale of the refunding bonds. The proceeds of any 
86.7 	refunding bonds may, at the discretion of the commissioner, be applied to the purchase or 
86.8 	payment at maturity of the appropriation bonds to be refunded, to the redemption of the 
86.9 	outstanding appropriation bonds on any redemption date, or to pay interest on the refunding 
86.10 	bonds and may, pending application, be placed in escrow to be applied to the purchase, 
86.11 	payment, retirement, or redemption. Any escrowed proceeds, pending such use, may be 
86.12 	invested and reinvested in obligations that are authorized investments under section 11A.24. 
86.13 	The income earned or realized on the investment may also be applied to the payment of the 
86.14 	appropriation bonds to be refunded or interest or premiums on the refunded appropriation 
86.15 	bonds, or to pay interest on the refunding bonds. After the terms of the escrow have been 
86.16 	fully satisfied, any balance of the proceeds and any investment income may be returned to 
86.17 	the general fund or, if applicable, the special appropriation electric vehicle infrastructure 
86.18 	bond proceeds fund for use in any lawful manner. All refunding bonds issued under this 
86.19 	subdivision must be prepared, executed, delivered, and secured by appropriations in the 
86.20 	same manner as the appropriation bonds to be refunded.
86.21 		Subd. 5.Appropriation bonds as legal investments. Any of the following entities may 
86.22 	legally invest any sinking funds, money, or other funds belonging to them or under their 
86.23 	control in any appropriation bonds issued under this section:
86.24 	(1) the state, the investment board, public officers, municipal corporations, political 
86.25 	subdivisions, and public bodies;
86.26 	(2) banks and bankers, savings and loan associations, credit unions, trust companies, 
86.27 	savings banks and institutions, investment companies, insurance companies, insurance 
86.28 	associations, and other persons carrying on a banking or insurance business; and
86.29 	(3) personal representatives, guardians, trustees, and other fiduciaries.
86.30 		Subd. 6.No full faith and credit; state not required to make appropriations. The 
86.31 	appropriation bonds are not public debt of the state, and the full faith, credit, and taxing 
86.32 	powers of the state are not pledged to the payment of the appropriation bonds or to any 
86.33 	payment that the state agrees to make under this section. Appropriation bonds shall not be 
86.34 	obligations paid directly, in whole or in part, from a tax of statewide application on any 
87.1 	class of property, income, transaction, or privilege. Appropriation bonds shall be payable 
87.2 	in each fiscal year only from amounts that the legislature may appropriate for debt service 
87.3 	for any fiscal year, provided that nothing in this section shall be construed to require the 
87.4 	state to appropriate money sufficient to make debt service payments with respect to the 
87.5 	appropriation bonds in any fiscal year. Appropriation bonds shall be canceled and shall no 
87.6 	longer be outstanding on the earlier of (1) the first day of a fiscal year for which the 
87.7 	legislature shall not have appropriated amounts sufficient for debt service, or (2) the date 
87.8 	of final payment of the principal of and interest on the appropriation bonds.
87.9 		Subd. 7.Appropriation of proceeds. The proceeds of appropriation bonds issued under 
87.10 	subdivision 2, paragraph (a), and interest credited to the special appropriation electric vehicle 
87.11 	infrastructure bond proceeds fund are appropriated as follows:
87.12 	(1) to the commissioner of administration to design, install, and equip electrical 
87.13 	infrastructure and electric vehicle charging stations on state-owned property as specified in 
87.14 	subdivision 2, paragraph (a); and
87.15 	(2) to the commissioner for debt service on the bonds including capitalized interest, 
87.16 	nonsalary costs of issuance of the bonds, costs of credit enhancement of the bonds, and 
87.17 	payments under any agreements entered into under subdivision 2, paragraph (d), as permitted 
87.18 	by state and federal law.
87.19 		Subd. 8.Appropriation for debt service and other purposes. An amount needed to 
87.20 	pay principal and interest on appropriation bonds issued under subdivision 2, paragraph (a), 
87.21 	is appropriated each fiscal year from the general fund to the commissioner, subject to repeal, 
87.22 	unallotment under section 16A.152, or cancellation, otherwise pursuant to subdivision 6, 
87.23 	for deposit into the bond payments account established for such purpose in the special 
87.24 	appropriation electric vehicle infrastructure bond proceeds fund. The appropriation is 
87.25 	available beginning in fiscal year 2021 and remains available through fiscal year 2042.
87.26 		Subd. 9.Waiver of immunity. The waiver of immunity by the state provided for by 
87.27 	section 3.751, subdivision 1, shall be applicable to the appropriation bonds and any ancillary 
87.28 	contracts to which the commissioner is a party.

87.29 	Sec. 2. [16A.964] PUBLIC TELEVISION EQUIPMENT APPROPRIATION BONDS.
87.30 		Subdivision 1.Definitions. (a) The definitions in this subdivision apply to this section.
87.31 	(b) "Appropriation bond" or "bond" means a bond, note, or other similar instrument of 
87.32 	the state payable during a biennium from one or more of the following sources:
88.1 	(1) money appropriated by law from the general fund in any biennium for debt service 
88.2 	due with respect to obligations described in subdivision 2, paragraph (a);
88.3 	(2) proceeds of the sale of obligations described in subdivision 2, paragraph (a);
88.4 	(3) payments received for that purpose under agreements and ancillary arrangements 
88.5 	described in subdivision 2, paragraph (d); and
88.6 	(4) investment earnings on amounts in clauses (1) to (3).
88.7 	(c) "Debt service" means the amount payable in any biennium of principal, premium, if 
88.8 	any, and interest on appropriation bonds, and the fees, charges, and expenses related to the 
88.9 	bonds.
88.10 	(d) "Equipment" means the physical infrastructure and hardware used for the production, 
88.11 	dissemination, interconnection, and transmission of digital media content, the useful life of 
88.12 	which may range from seven to 40 years.
88.13 	(e) "Public station" has the meaning given in section 129D.12, subdivision 2.
88.14 		Subd. 2.Authorization to issue appropriation bonds. (a) Subject to the limitations of 
88.15 	this subdivision, the commissioner may sell and issue appropriation bonds of the state under 
88.16 	this section for public purposes as provided by law, including for the purposes of financing 
88.17 	the cost of various items of capital equipment necessary to the ongoing operations of public 
88.18 	stations. Appropriation bonds may be sold and issued in amounts that, in the opinion of the 
88.19 	commissioner, are necessary to provide sufficient money to the commissioner of 
88.20 	administration under subdivision 7, not to exceed $15,000,000 net of costs of issuance, for 
88.21 	the purposes as provided under this subdivision, and to pay debt service including capitalized 
88.22 	interest, costs of issuance, costs of credit enhancement, or make payments under other 
88.23 	agreements entered into under paragraph (d). Notwithstanding section 129D.155, any money 
88.24 	repaid to the commissioner of administration upon a sale or other disposition of equipment 
88.25 	acquired under this section shall be transferred to the commissioner and applied toward 
88.26 	principal and interest on outstanding bonds.
88.27 	(b) Proceeds of the appropriation bonds must be credited to a special appropriation public 
88.28 	television equipment bond proceeds fund in the state treasury. All income from investment 
88.29 	of the bond proceeds, as estimated by the commissioner, is appropriated to the commissioner 
88.30 	for the payment of principal and interest on the appropriation bonds.
88.31 	(c) Appropriation bonds may be issued in one or more issues or series on the terms and 
88.32 	conditions the commissioner determines to be in the best interests of the state, but the term 
88.33 	on any series of appropriation bonds may not exceed 21 years. The appropriation bonds of 
89.1 	each issue and series thereof shall be dated and bear interest, and may be includable in or 
89.2 	excludable from the gross income of the owners for federal income tax purposes.
89.3 	(d) At the time of, or in anticipation of, issuing the appropriation bonds, and at any time 
89.4 	thereafter, so long as the appropriation bonds are outstanding, the commissioner may enter 
89.5 	into agreements and ancillary arrangements relating to the appropriation bonds, including 
89.6 	but not limited to trust indentures, grant agreements, lease or use agreements, operating 
89.7 	agreements, management agreements, liquidity facilities, remarketing or dealer agreements, 
89.8 	letter of credit agreements, insurance policies, guaranty agreements, reimbursement 
89.9 	agreements, indexing agreements, or interest exchange agreements. Any payments made 
89.10 	or received according to the agreement or ancillary arrangement shall be made from or 
89.11 	deposited as provided in the agreement or ancillary arrangement. The determination of the 
89.12 	commissioner, included in an interest exchange agreement, that the agreement relates to an 
89.13 	appropriation bond, shall be conclusive.
89.14 	(e) The commissioner may enter into written agreements or contracts relating to the 
89.15 	continuing disclosure of information necessary to comply with or facilitate the issuance of 
89.16 	appropriation bonds in accordance with federal securities laws, rules, and regulations, 
89.17 	including Securities and Exchange Commission rules and regulations in Code of Federal 
89.18 	Regulations, title 17, section 240.15c 2-12. An agreement may be in the form of covenants 
89.19 	with purchasers and holders of appropriation bonds set forth in the order or resolution 
89.20 	authorizing the issuance of the appropriation bonds, or a separate document authorized by 
89.21 	the order or resolution.
89.22 	(f) The appropriation bonds are not subject to chapter 16C.
89.23 		Subd. 3.Form; procedure. (a) Appropriation bonds may be issued in the form of bonds, 
89.24 	notes, or other similar instruments, and in the manner provided in section 16A.672. In the 
89.25 	event that any provision of section 16A.672 conflicts with this section, this section shall 
89.26 	control.
89.27 	(b) Every appropriation bond shall include a conspicuous statement of the limitation 
89.28 	established in subdivision 6.
89.29 	(c) Appropriation bonds may be sold at either public or private sale upon such terms as 
89.30 	the commissioner shall determine are not inconsistent with this section and may be sold at 
89.31 	any price or percentage of par value. Any bid received may be rejected.
89.32 	(d) Appropriation bonds must bear interest at a fixed or variable rate.
90.1 	(e) Notwithstanding any other law, appropriation bonds issued under this section shall 
90.2 	be fully negotiable.
90.3 		Subd. 4.Refunding bonds. The commissioner may issue appropriation bonds for the 
90.4 	purpose of refunding any appropriation bonds then outstanding, including the payment of 
90.5 	any redemption premiums on the bonds, any interest accrued or to accrue to the redemption 
90.6 	date, and costs related to the issuance and sale of the refunding bonds. The proceeds of any 
90.7 	refunding bonds may, at the discretion of the commissioner, be applied to the purchase or 
90.8 	payment at maturity of the appropriation bonds to be refunded, to the redemption of the 
90.9 	outstanding appropriation bonds on any redemption date, or to pay interest on the refunding 
90.10 	bonds and may, pending application, be placed in escrow to be applied to the purchase, 
90.11 	payment, retirement, or redemption. Any escrowed proceeds, pending such use, may be 
90.12 	invested and reinvested in obligations that are authorized investments under section 11A.24. 
90.13 	The income earned or realized on the investment may also be applied to the payment of the 
90.14 	appropriation bonds to be refunded or interest or premiums on the refunded appropriation 
90.15 	bonds, or to pay interest on the refunding bonds. After the terms of the escrow have been 
90.16 	fully satisfied, any balance of the proceeds and any investment income may be returned to 
90.17 	the general fund or, if applicable, the special appropriation public television equipment 
90.18 	bond proceeds fund for use in any lawful manner. All refunding bonds issued under this 
90.19 	subdivision must be prepared, executed, delivered, and secured by appropriations in the 
90.20 	same manner as the appropriation bonds to be refunded.
90.21 		Subd. 5.Appropriation bonds as legal investments. Any of the following entities may 
90.22 	legally invest any sinking funds, money, or other funds belonging to them or under their 
90.23 	control in any appropriation bonds issued under this section:
90.24 	(1) the state, the investment board, public officers, municipal corporations, political 
90.25 	subdivisions, and public bodies;
90.26 	(2) banks and bankers, savings and loan associations, credit unions, trust companies, 
90.27 	savings banks and institutions, investment companies, insurance companies, insurance 
90.28 	associations, and other persons carrying on a banking or insurance business; and
90.29 	(3) personal representatives, guardians, trustees, and other fiduciaries.
90.30 		Subd. 6.No full faith and credit; state not required to make appropriations. The 
90.31 	appropriation bonds are not public debt of the state, and the full faith, credit, and taxing 
90.32 	powers of the state are not pledged to the payment of the appropriation bonds or to any 
90.33 	payment that the state agrees to make under this section. Appropriation bonds shall not be 
90.34 	obligations paid directly, in whole or in part, from a tax of statewide application on any 
91.1 	class of property, income, transaction, or privilege. Appropriation bonds shall be payable 
91.2 	in each fiscal year only from amounts that the legislature may appropriate for debt service 
91.3 	for any fiscal year, provided that nothing in this section shall be construed to require the 
91.4 	state to appropriate money sufficient to make debt service payments with respect to the 
91.5 	appropriation bonds in any fiscal year. Appropriation bonds shall be canceled and shall no 
91.6 	longer be outstanding on the earlier of (1) the first day of a fiscal year for which the 
91.7 	legislature shall not have appropriated amounts sufficient for debt service, or (2) the date 
91.8 	of final payment of the principal of and interest on the appropriation bonds.
91.9 		Subd. 7.Appropriation of proceeds. The proceeds of appropriation bonds issued under 
91.10 	subdivision 2, paragraph (a), and interest credited to the special appropriation public 
91.11 	television equipment bond proceeds fund are appropriated as follows:
91.12 	(1) to the commissioner of administration for equipment grants to public stations under 
91.13 	section 129D.15 and as further specified in subdivision 2, paragraph (a), which grants must 
91.14 	be allocated two-sevenths to Twin Cities PBS, one-seventh to KSMQ public television in 
91.15 	Austin, one-seventh to Pioneer public television in Granite Falls, one-seventh to Lakeland 
91.16 	PBS in Bemidji, one-seventh to Prairie Public in Fargo/Moorhead, and one-seventh to 
91.17 	WDSE public television in Duluth; and
91.18 	(2) to the commissioner for debt service on the bonds including capitalized interest, 
91.19 	nonsalary costs of issuance of the bonds, costs of credit enhancement of the bonds, and 
91.20 	payments under any agreements entered into under subdivision 2, paragraph (d), as permitted 
91.21 	by state and federal law.
91.22 		Subd. 8.Appropriation for debt service and other purposes. An amount needed to 
91.23 	pay principal and interest on appropriation bonds issued under subdivision 2, paragraph (a), 
91.24 	is appropriated each fiscal year from the general fund to the commissioner, subject to repeal, 
91.25 	unallotment under section 16A.152, or cancellation, otherwise pursuant to subdivision 6, 
91.26 	for deposit into the bond payments account established for such purpose in the special 
91.27 	appropriation public television equipment bond proceeds fund. The appropriation is available 
91.28 	beginning in fiscal year 2021 and remains available through fiscal year 2042.
91.29 		Subd. 9.Waiver of immunity. The waiver of immunity by the state provided for by 
91.30 	section 3.751, subdivision 1, shall be applicable to the appropriation bonds and any ancillary 
91.31 	contracts to which the commissioner is a party.

91.32 	Sec. 3. [16A.966] RESPONSE TO RELEASES APPROPRIATION BONDS.
91.33 		Subdivision 1.Definitions. (a) The definitions in this subdivision apply to this section.
92.1 	(b) "Appropriation bond" or "bond" means a bond, note, or other similar instrument of 
92.2 	the state payable during a biennium from one or more of the following sources:
92.3 	(1) money appropriated by law from the general fund in any biennium for debt service 
92.4 	due with respect to obligations described in subdivision 2, paragraph (a);
92.5 	(2) proceeds of the sale of obligations described in subdivision 2, paragraph (a);
92.6 	(3) payments received for that purpose under agreements and ancillary arrangements 
92.7 	described in subdivision 2, paragraph (d); and
92.8 	(4) investment earnings on amounts in clauses (1) to (3).
92.9 	(c) "Debt service" means the amount payable in any biennium of principal, premium, if 
92.10 	any, and interest on appropriation bonds, and the fees, charges, and expenses related to the 
92.11 	bonds.
92.12 		Subd. 2.Authorization to issue appropriation bonds. (a) Subject to the limitations of 
92.13 	this subdivision, the commissioner may sell and issue appropriation bonds of the state under 
92.14 	this section for public purposes as provided by law, including for the purposes of financing 
92.15 	the cost of implementing removal or remedial actions permitted under section 115B.17 and 
92.16 	further subject to the conditions in chapter 115B to address risks to human health and the 
92.17 	environment at contaminated sites. Appropriation bonds may be sold and issued in amounts 
92.18 	that, in the opinion of the commissioner, are necessary to provide sufficient money to the 
92.19 	commissioner of the Pollution Control Agency under subdivision 7, not to exceed 
92.20 	$30,400,000 net of costs of issuance, for the purposes as provided under this subdivision, 
92.21 	and to pay debt service including capitalized interest, costs of issuance, costs of credit 
92.22 	enhancement, or make payments under other agreements entered into under paragraph (d). 
92.23 	Notwithstanding section 115B.17, subdivision 6 or 16, any money recovered in a civil action 
92.24 	or any money received from the disposition of property acquired for a response action and 
92.25 	financed with bonds under this section shall be transferred to the commissioner and applied 
92.26 	toward principal and interest on outstanding bonds.
92.27 	(b) Proceeds of the appropriation bonds must be credited to a special appropriation state 
92.28 	response to releases bond proceeds fund in the state treasury. All income from investment 
92.29 	of the bond proceeds, as estimated by the commissioner, is appropriated to the commissioner 
92.30 	for the payment of principal and interest on the appropriation bonds.
92.31 	(c) Appropriation bonds may be issued in one or more issues or series on the terms and 
92.32 	conditions the commissioner determines to be in the best interests of the state, but the term 
92.33 	on any series of appropriation bonds may not exceed 21 years. The appropriation bonds of 
93.1 	each issue and series thereof shall be dated and bear interest, and may be includable in or 
93.2 	excludable from the gross income of the owners for federal income tax purposes.
93.3 	(d) At the time of, or in anticipation of, issuing the appropriation bonds, and at any time 
93.4 	thereafter, so long as the appropriation bonds are outstanding, the commissioner may enter 
93.5 	into agreements and ancillary arrangements relating to the appropriation bonds, including 
93.6 	but not limited to trust indentures, grant agreements, lease or use agreements, operating 
93.7 	agreements, management agreements, liquidity facilities, remarketing or dealer agreements, 
93.8 	letter of credit agreements, insurance policies, guaranty agreements, reimbursement 
93.9 	agreements, indexing agreements, or interest exchange agreements. Any payments made 
93.10 	or received according to the agreement or ancillary arrangement shall be made from or 
93.11 	deposited as provided in the agreement or ancillary arrangement. The determination of the 
93.12 	commissioner included in an interest exchange agreement that the agreement relates to an 
93.13 	appropriation bond shall be conclusive.
93.14 	(e) The commissioner may enter into written agreements or contracts relating to the 
93.15 	continuing disclosure of information necessary to comply with or facilitate the issuance of 
93.16 	appropriation bonds in accordance with federal securities laws, rules, and regulations, 
93.17 	including Securities and Exchange Commission rules and regulations in Code of Federal 
93.18 	Regulations, title 17, section 240.15c 2-12. An agreement may be in the form of covenants 
93.19 	with purchasers and holders of appropriation bonds set forth in the order or resolution 
93.20 	authorizing the issuance of the appropriation bonds, or a separate document authorized by 
93.21 	the order or resolution.
93.22 	(f) The appropriation bonds are not subject to chapter 16C.
93.23 		Subd. 3.Form; procedure. (a) Appropriation bonds may be issued in the form of bonds, 
93.24 	notes, or other similar instruments, and in the manner provided in section 16A.672. In the 
93.25 	event that any provision of section 16A.672 conflicts with this section, this section shall 
93.26 	control.
93.27 	(b) Every appropriation bond shall include a conspicuous statement of the limitation 
93.28 	established in subdivision 6.
93.29 	(c) Appropriation bonds may be sold at either public or private sale upon such terms as 
93.30 	the commissioner shall determine are not inconsistent with this section and may be sold at 
93.31 	any price or percentage of par value. Any bid received may be rejected.
93.32 	(d) Appropriation bonds must bear interest at a fixed or variable rate.
94.1 	(e) Notwithstanding any other law, appropriation bonds issued under this section shall 
94.2 	be fully negotiable.
94.3 		Subd. 4.Refunding bonds. The commissioner may issue appropriation bonds for the 
94.4 	purpose of refunding any appropriation bonds then outstanding, including the payment of 
94.5 	any redemption premiums on the bonds, any interest accrued or to accrue to the redemption 
94.6 	date, and costs related to the issuance and sale of the refunding bonds. The proceeds of any 
94.7 	refunding bonds may, at the discretion of the commissioner, be applied to the purchase or 
94.8 	payment at maturity of the appropriation bonds to be refunded, to the redemption of the 
94.9 	outstanding appropriation bonds on any redemption date, or to pay interest on the refunding 
94.10 	bonds and may, pending application, be placed in escrow to be applied to the purchase, 
94.11 	payment, retirement, or redemption. Any escrowed proceeds, pending such use, may be 
94.12 	invested and reinvested in obligations that are authorized investments under section 11A.24. 
94.13 	The income earned or realized on the investment may also be applied to the payment of the 
94.14 	appropriation bonds to be refunded or interest or premiums on the refunded appropriation 
94.15 	bonds, or to pay interest on the refunding bonds. After the terms of the escrow have been 
94.16 	fully satisfied, any balance of the proceeds and any investment income may be returned to 
94.17 	the general fund or, if applicable, the special appropriation state response to releases bond 
94.18 	proceeds fund for use in any lawful manner. All refunding bonds issued under this subdivision 
94.19 	must be prepared, executed, delivered, and secured by appropriations in the same manner 
94.20 	as the appropriation bonds to be refunded.
94.21 		Subd. 5.Appropriation bonds as legal investments. Any of the following entities may 
94.22 	legally invest any sinking funds, money, or other funds belonging to them or under their 
94.23 	control in any appropriation bonds issued under this section:
94.24 	(1) the state, the investment board, public officers, municipal corporations, political 
94.25 	subdivisions, and public bodies;
94.26 	(2) banks and bankers, savings and loan associations, credit unions, trust companies, 
94.27 	savings banks and institutions, investment companies, insurance companies, insurance 
94.28 	associations, and other persons carrying on a banking or insurance business; and
94.29 	(3) personal representatives, guardians, trustees, and other fiduciaries.
94.30 		Subd. 6.No full faith and credit; state not required to make appropriations. The 
94.31 	appropriation bonds are not public debt of the state, and the full faith, credit, and taxing 
94.32 	powers of the state are not pledged to the payment of the appropriation bonds or to any 
94.33 	payment that the state agrees to make under this section. Appropriation bonds shall not be 
94.34 	obligations paid directly, in whole or in part, from a tax of statewide application on any 
95.1 	class of property, income, transaction, or privilege. Appropriation bonds shall be payable 
95.2 	in each fiscal year only from amounts that the legislature may appropriate for debt service 
95.3 	for any fiscal year, provided that nothing in this section shall be construed to require the 
95.4 	state to appropriate money sufficient to make debt service payments with respect to the 
95.5 	appropriation bonds in any fiscal year. Appropriation bonds shall be canceled and shall no 
95.6 	longer be outstanding on the earlier of (1) the first day of a fiscal year for which the 
95.7 	legislature shall not have appropriated amounts sufficient for debt service, or (2) the date 
95.8 	of final payment of the principal of and interest on the appropriation bonds.
95.9 		Subd. 7.Appropriation of proceeds. The proceeds of appropriation bonds issued under 
95.10 	subdivision 2, paragraph (a), and interest credited to the special appropriation state response 
95.11 	to releases bond proceeds fund are appropriated as follows:
95.12 	(1) to the commissioner of the Pollution Control Agency for removal and remedial 
95.13 	actions as specified in subdivision 2, paragraph (a), at the following sites: the Esko 
95.14 	Groundwater Contamination Superfund site; the city of Duluth Dump #1 Superfund site; 
95.15 	the Perham Arsenic site; and the Precision Plating State Superfund site; and
95.16 	(2) to the commissioner for debt service on the bonds including capitalized interest, 
95.17 	nonsalary costs of issuance of the bonds, costs of credit enhancement of the bonds, and 
95.18 	payments under any agreements entered into under subdivision 2, paragraph (d), as permitted 
95.19 	by state and federal law.
95.20 		Subd. 8.Appropriation for debt service and other purposes. An amount needed to 
95.21 	pay principal and interest on appropriation bonds issued under subdivision 2, paragraph (a), 
95.22 	is appropriated each fiscal year from the general fund to the commissioner, subject to repeal, 
95.23 	unallotment under section 16A.152, or cancellation, otherwise pursuant to subdivision 6, 
95.24 	for deposit into the bond payments account established for such purpose in the special 
95.25 	appropriation state response to releases bond proceeds fund. The appropriation is available 
95.26 	beginning in fiscal year 2021 and remains available through fiscal year 2042.
95.27 		Subd. 9.Waiver of immunity. The waiver of immunity by the state provided for under 
95.28 	section 3.751, subdivision 1, shall be applicable to the appropriation bonds and any ancillary 
95.29 	contracts to which the commissioner is a party.

95.30 	Sec. 4. Minnesota Statutes 2018, section 462A.37, subdivision 1, is amended to read:
95.31 		Subdivision 1.Definitions. (a) For purposes of this section, the following terms have 
95.32 	the meanings given.
95.33 	(b) "Abandoned property" has the meaning given in section 117.025, subdivision 5.
96.1 	(c) "Community land trust" means an entity that meets the requirements of section 
96.2 	462A.31, subdivisions 1 and 2.
96.3 	(d) "Debt service" means the amount payable in any fiscal year of principal, premium, 
96.4 	if any, and interest on housing infrastructure bonds and the fees, charges, and expenses 
96.5 	related to the bonds.
96.6 	(e) "Foreclosed property" means residential property where foreclosure proceedings 
96.7 	have been initiated or have been completed and title transferred or where title is transferred 
96.8 	in lieu of foreclosure.
96.9 	(f) "Housing infrastructure bonds" means bonds issued by the agency under this chapter 
96.10 	that:
96.11 	(1) are qualified 501(c)(3) bonds, within the meaning of Section 145(a) of the Internal 
96.12 	Revenue Code,;
96.13 	(2) finance qualified residential rental projects within the meaning of Section 142(d) of 
96.14 	the Internal Revenue Code,;
96.15 	(3) finance the construction or rehabilitation of single family houses that qualify for 
96.16 	mortgage financing within the meaning of Section 143 of the Internal Revenue Code; or
96.17 	(4) are tax-exempt bonds that are not private activity bonds, within the meaning of 
96.18 	Section 141(a) of the Internal Revenue Code, for the purpose of financing or refinancing 
96.19 	affordable housing authorized under this chapter.
96.20 	(g) "Internal Revenue Code" means the Internal Revenue Code of 1986, as amended.
96.21 	(h) "Senior" means a person 55 years of age or older with an annual income not greater 
96.22 	than 50 percent of:
96.23 	(1) the metropolitan area median income for persons in the metropolitan area; or
96.24 	(2) the statewide median income for persons outside the metropolitan area.
96.25 	(i) "Senior housing" means housing intended and operated for occupancy by at least one 
96.26 	senior per unit with at least 80 percent of the units occupied by at least one senior per unit, 
96.27 	and for which there is publication of, and adherence to, policies and procedures that 
96.28 	demonstrate an intent by the owner or manager to provide housing for seniors. Senior 
96.29 	housing may be developed in conjunction with and as a distinct portion of mixed-income 
96.30 	senior housing developments that use a variety of public or private financing sources.
97.1 	(j) "Supportive housing" means housing that is not time-limited and provides or 
97.2 	coordinates with linkages to services necessary for residents to maintain housing stability 
97.3 	and maximize opportunities for education and employment.

97.4 	Sec. 5. Minnesota Statutes 2019 Supplement, section 462A.37, subdivision 2, is amended 
97.5 	to read:
97.6 		Subd. 2.Authorization. (a) The agency may issue up to $30,000,000 in aggregate 
97.7 	principal amount of housing infrastructure bonds in one or more series to which the payment 
97.8 	made under this section may be pledged. The housing infrastructure bonds authorized in 
97.9 	this subdivision may be issued to fund loans, or grants for the purposes of clause (4), on 
97.10 	terms and conditions the agency deems appropriate, made for one or more of the following 
97.11 	purposes:
97.12 	(1) to finance the costs of the construction, acquisition, and rehabilitation of supportive 
97.13 	housing for individuals and families who are without a permanent residence;
97.14 	(2) to finance the costs of the acquisition and rehabilitation of foreclosed or abandoned 
97.15 	housing to be used for affordable rental housing and the costs of new construction of rental 
97.16 	housing on abandoned or foreclosed property where the existing structures will be demolished 
97.17 	or removed;
97.18 	(3) to finance that portion of the costs of acquisition of property that is attributable to 
97.19 	the land to be leased by community land trusts to low- and moderate-income homebuyers;
97.20 	(4) to finance the acquisition, improvement, and infrastructure of manufactured home 
97.21 	parks under section 462A.2035, subdivision 1b;
97.22 	(5) to finance the costs of acquisition, rehabilitation, adaptive reuse, or new construction 
97.23 	of senior housing; and
97.24 	(6) to finance the costs of acquisition and rehabilitation of federally assisted rental 
97.25 	housing and for the refinancing of costs of the construction, acquisition, and rehabilitation 
97.26 	of federally assisted rental housing, including providing funds to refund, in whole or in part, 
97.27 	outstanding bonds previously issued by the agency or another government unit to finance 
97.28 	or refinance such costs.;
97.29 	(7) to finance costs of acquisition and construction of multifamily rental housing for 
97.30 	households with incomes at or below 50 percent of area median income. Among comparable 
97.31 	proposals, the agency must give priority to requests for projects that serve households at 
97.32 	the lowest incomes; and
98.1 	(8) to finance the costs of acquisition, rehabilitation, adaptive reuse, or new construction 
98.2 	of single family housing.
98.3 	(b) Among comparable proposals for permanent supportive housing, preference shall 
98.4 	be given to permanent supportive housing for veterans and other individuals or families 
98.5 	who:
98.6 	(1) either have been without a permanent residence for at least 12 months or at least four 
98.7 	times in the last three years; or
98.8 	(2) are at significant risk of lacking a permanent residence for 12 months or at least four 
98.9 	times in the last three years.
98.10 	(c) Among comparable proposals for senior housing, the agency must give priority to 
98.11 	requests for projects that:
98.12 	(1) demonstrate a commitment to maintaining the housing financed as affordable to 
98.13 	seniors;
98.14 	(2) leverage other sources of funding to finance the project, including the use of 
98.15 	low-income housing tax credits;
98.16 	(3) provide access to services to residents and demonstrate the ability to increase physical 
98.17 	supports and support services as residents age and experience increasing levels of disability;
98.18 	(4) provide a service plan containing the elements of clause (3) reviewed by the housing 
98.19 	authority, economic development authority, public housing authority, or community 
98.20 	development agency that has an area of operation for the jurisdiction in which the project 
98.21 	is located; and
98.22 	(5) include households with incomes that do not exceed 30 percent of the median 
98.23 	household income for the metropolitan area.
98.24 	To the extent practicable, the agency shall balance the loans made between projects in the 
98.25 	metropolitan area and projects outside the metropolitan area. Of the loans made to projects 
98.26 	outside the metropolitan area, the agency shall, to the extent practicable, balance the loans 
98.27 	made between projects in counties or cities with a population of 20,000 or less, as established 
98.28 	by the most recent decennial census, and projects in counties or cities with populations in 
98.29 	excess of 20,000.

99.1 	Sec. 6. Minnesota Statutes 2018, section 462A.37, is amended by adding a subdivision to 
99.2 	read:
99.3 		Subd. 2g.Additional authorization. In addition to the amount authorized in subdivisions 
99.4 	2 to 2f, the agency may issue up to $100,000,000 in housing infrastructure bonds in one or 
99.5 	more series to which the payments under this section may be pledged.

99.6 	Sec. 7. Minnesota Statutes 2019 Supplement, section 462A.37, subdivision 5, is amended 
99.7 	to read:
99.8 		Subd. 5.Additional appropriation. (a) The agency must certify annually to the 
99.9 	commissioner of management and budget the actual amount of annual debt service on each 
99.10 	series of bonds issued under subdivisions 2a to 2f this section.
99.11 	(b) Each July 15, beginning in 2015 and through 2037, if any housing infrastructure 
99.12 	bonds issued under subdivision 2a remain outstanding, the commissioner of management 
99.13 	and budget must transfer to the housing infrastructure bond account established under section 
99.14 	462A.21, subdivision 33, the amount certified under paragraph (a), not to exceed $6,400,000 
99.15 	annually. The amounts necessary to make the transfers are appropriated from the general 
99.16 	fund to the commissioner of management and budget.
99.17 	(c) Each July 15, beginning in 2017 and through 2038, if any housing infrastructure 
99.18 	bonds issued under subdivision 2b remain outstanding, the commissioner of management 
99.19 	and budget must transfer to the housing infrastructure bond account established under section 
99.20 	462A.21, subdivision 33, the amount certified under paragraph (a), not to exceed $800,000 
99.21 	annually. The amounts necessary to make the transfers are appropriated from the general 
99.22 	fund to the commissioner of management and budget.
99.23 	(d) Each July 15, beginning in 2019 and through 2040, if any housing infrastructure 
99.24 	bonds issued under subdivision 2c remain outstanding, the commissioner of management 
99.25 	and budget must transfer to the housing infrastructure bond account established under section 
99.26 	462A.21, subdivision 33, the amount certified under paragraph (a), not to exceed $2,800,000 
99.27 	annually. The amounts necessary to make the transfers are appropriated from the general 
99.28 	fund to the commissioner of management and budget.
99.29 	(e) Each July 15, beginning in 2020 and through 2041, if any housing infrastructure 
99.30 	bonds issued under subdivision 2d remain outstanding, the commissioner of management 
99.31 	and budget must transfer to the housing infrastructure bond account established under section 
99.32 	462A.21, subdivision 33, the amount certified under paragraph (a). The amounts necessary 
100.1 	to make the transfers are appropriated from the general fund to the commissioner of 
100.2 	management and budget.
100.3 	(f) Each July 15, beginning in 2020 and through 2041, if any housing infrastructure 
100.4 	bonds issued under subdivision 2e remain outstanding, the commissioner of management 
100.5 	and budget must transfer to the housing infrastructure bond account established under section 
100.6 	462A.21, subdivision 33, the amount certified under paragraph (a). The amounts necessary 
100.7 	to make the transfers are appropriated from the general fund to the commissioner of 
100.8 	management and budget.
100.9 	(g) Each July 15, beginning in 2022 and through 2043, if any housing infrastructure 
100.10 	bonds issued under subdivision 2f remain outstanding, the commissioner of management 
100.11 	and budget must transfer to the housing infrastructure bond account established under section 
100.12 	462A.21, subdivision 33, the amount certified under paragraph (a). The amounts necessary 
100.13 	to make the transfers are appropriated from the general fund to the commissioner of 
100.14 	management and budget.
100.15 	(h) Each July 15, beginning in 2022 and through 2043, if any housing infrastructure 
100.16 	bonds issued under subdivision 2g remain outstanding, the commissioner of management 
100.17 	and budget must transfer to the housing infrastructure bond account established under section 
100.18 	462A.21, subdivision 33, the amount certified under paragraph (a). The amounts necessary 
100.19 	to make the transfers are appropriated from the general fund to the commissioner of 
100.20 	management and budget.
100.21 	(i) The agency may pledge to the payment of the housing infrastructure bonds the 
100.22 	payments to be made by the state under this section.

100.23 	Sec. 8. EFFECTIVE DATE.
 100.24 	This article is effective the day following final enactment.

100.25 	ARTICLE 5
100.26 	MISCELLANEOUS

100.27 	Section 1. Minnesota Statutes 2018, section 16A.641, is amended by adding a subdivision 
100.28 	to read:
100.29 		Subd. 4c. Negotiated sales authority. Notwithstanding the public sale requirements of 
100.30 	subdivision 4 and section 16A.66, subdivision 2, the commissioner may sell bonds, including 
100.31 	refunding bonds, at negotiated sale.

101.1 	Sec. 2. Minnesota Statutes 2019 Supplement, section 16A.968, subdivision 3, is amended 
101.2 	to read:
101.3 		Subd. 3.Appropriation bonds authorization. (a) Appropriation bonds may be sold 
101.4 	and issued in amounts that, in the opinion of the commissioner, are necessary to provide 
101.5 	sufficient funds to the commissioner of employment and economic development under 
101.6 	subdivision 8, not to exceed $97,720,000 net of costs of issuance, for the purposes as 
101.7 	provided under this subdivision, and pay debt service including capitalized interest, costs 
101.8 	of issuance, costs of credit enhancement, or make payments under other agreements entered 
101.9 	into under subdivision 2, paragraph (d). Notwithstanding section 16A.642, this authorization 
101.10 	is available until December 31, 2027.
101.11 	(b) The bonds authorized by this subdivision are for the purposes of financing public 
101.12 	infrastructure projects authorized and approved by the city of Duluth under sections 469.50 
101.13 	to 469.54. No bonds shall be sold under this subdivision until: (1) there has been a request 
101.14 	pursuant to subdivision 2, paragraph (a); and (2) for any parking structure the requirements 
101.15 	in section 469.54, subdivisions 2 and 3, paragraph (a), have been met. Upon certification 
101.16 	of the required qualified expenditures under section 469.54, subdivision 3, paragraph (a), 
101.17 	by a medical business entity, bonds may be sold for a parking structure or structures 
101.18 	benefiting that medical business entity, notwithstanding the status of certified qualified 
101.19 	expenditures for another medical business entity.

101.20 	Sec. 3. Minnesota Statutes 2018, section 16B.86, is amended to read:
101.21 	16B.86 PRODUCTIVITY BUILDING EFFICIENCY REVOLVING LOAN 
101.22 	ACCOUNT.
101.23 	The productivity building efficiency revolving loan account is a special an account in 
101.24 	the state treasury special revenue fund. Money in the account is appropriated to the 
101.25 	commissioner of administration to make loans to finance agency projects that will result in 
101.26 	either reduced energy savings or other operating costs or increased revenues, or both, cost 
101.27 	reductions for a state agency.

101.28 	Sec. 4. Minnesota Statutes 2018, section 16B.87, is amended to read:
101.29 	16B.87 AWARD AND REPAYMENT OF PRODUCTIVITY BUILDING 
101.30 	EFFICIENCY LOANS.
101.31 		Subdivision 1.Committee. The Productivity Building Efficiency Revolving Loan 
101.32 	Committee consists of the commissioners of administration, management and budget, and 
102.1 	revenue Pollution Control Agency. The commissioner of administration serves as chair of 
102.2 	the committee. The members serve without compensation or reimbursement for expenses.
102.3 		Subd. 2.Award and terms of loans. An agency shall apply for a loan on a form provided 
102.4 	by the commissioner of administration. The committee shall review applications for loans 
102.5 	and shall award a loan based upon criteria adopted by the committee. The committee shall 
102.6 	determine the amount, interest, and other terms of the loan. The time for repayment of a 
102.7 	loan may not exceed five seven years.
102.8 		Subd. 3.Repayment. An agency receiving a loan under this section shall repay the loan 
102.9 	according to the terms of the loan agreement. The principal and interest must be paid to the 
102.10 	commissioner of administration who shall deposit it in the productivity building efficiency 
102.11 	revolving loan fund account.

102.12 	Sec. 5. Minnesota Statutes 2018, section 41B.025, is amended by adding a subdivision to 
102.13 	read:
102.14 		Subd. 9.Report. The authority shall submit quarterly reports to the governor and the 
102.15 	legislative committees and divisions with jurisdiction over agriculture and capital investment 
102.16 	that provide an estimate of when funding for the authority's state bond-financed loan 
102.17 	programs is projected to be exhausted.

102.18 	Sec. 6. Minnesota Statutes 2018, section 115A.0716, is amended to read:
102.19 	115A.0716 ENVIRONMENTAL ASSISTANCE GRANT AND LOAN PROGRAM
102.20 	PROGRAMS.
102.21 		Subdivision 1.Environmental assistance grants. (a) The commissioner may make 
102.22 	grants to any person for the purpose of researching, developing, and implementing projects 
102.23 	or practices related to collection, processing, recycling, reuse, resource recovery, source 
102.24 	reduction, and prevention of waste, hazardous substances, toxic pollutants, and problem 
102.25 	materials; the development or implementation of pollution prevention projects or practices; 
102.26 	the collection, recovery, processing, purchasing, or market development of recyclable 
102.27 	materials or compost; resource conservation; and for environmental education.
102.28 	(b) In making grants under paragraph (a), the agency commissioner may give priority 
102.29 	to projects or practices that have broad application in the state and are consistent with the 
102.30 	policies established under sections 115A.02 and 115D.02.
102.31 	(c) The commissioner shall adopt rules to administer the grant program.
102.32 	(d) For the purposes of this section:
103.1 	(1) "pollution prevention" has the meaning given it in section 115D.03;
103.2 	(2) "toxic pollutant" has the meaning given it in section 115D.03; and
103.3 	(3) "hazardous substance" has the meaning given it in section 115D.03.
103.4 		Subd. 2.Loans. (a) The commissioner may make loans, or participate in loans, for capital 
103.5 	costs or improvements related to any of the activities listed in subdivision 1.
103.6 	(b) The commissioner may work with financial institutions or other financial assistance 
103.7 	providers in participating in loans under this section. The commissioner may contract with 
103.8 	financial institutions or other financial assistance providers for loan processing and/or 
103.9 	administration.
103.10 	(c) The commissioner may also make grants, as authorized in subdivision 1, to enable 
103.11 	persons to receive loans from financial institutions or to reduce interest payments for those 
103.12 	loans.
103.13 	(d) In making loans, the agency may give priority to projects or practices that have broad 
103.14 	application in the state and are consistent with the policies established under sections 115A.02
103.15 	and 115D.02.
103.16 	(e) The commissioner shall adopt rules to administer the loan program.
103.17 		Subd. 3.Revolving account. All repayments of loans awarded under this section, 
103.18 	including principal and interest, must be credited to the environmental fund. Money deposited 
103.19 	in the fund under this section is annually appropriated to the commissioner for loans for 
103.20 	purposes identified in subdivisions 1 and 2.
103.21 		Subd. 4.Sustainable communities and climate resiliency grants. (a) The commissioner 
103.22 	may make grants to local governments for the purpose of building sustainable and resilient 
103.23 	storm water infrastructure projects to mitigate flood risks and impacts of extreme weather 
103.24 	events. Grants awarded under this subdivision are intended to cover up to 75 percent of the 
103.25 	eligible costs of a storm water infrastructure project and may not exceed $4,000,000 per 
103.26 	project.
103.27 	(b) In awarding a grant under this subdivision, preference shall be given to projects that:
103.28 	(1) address inadequate storm water infrastructure;
103.29 	(2) reduce incidences of community flooding during extreme weather events;
103.30 	(3) address aging and undersized storm water sewers;
103.31 	(4) reduce the impact on water treatment systems;
104.1 	(5) incorporate green infrastructure and low-impact development storm water practices; 
104.2 	and
104.3 	(6) demonstrate nonstate financial participation in the project.
104.4 	(c) For the purposes of this subdivision, "storm water infrastructure" means a publicly 
104.5 	owned conveyance or system of conveyances including roads with drainage systems, 
104.6 	municipal streets, catch basins, curbs, gutters, ditches, man-made channels, or storm drains 
104.7 	designed or used for collecting or conveying storm water.

104.8 	Sec. 7. [116J.417] GREATER MINNESOTA CHILD CARE FACILITY CAPITAL 
104.9 	GRANT PROGRAM.
104.10 		Subdivision 1.Purpose. The purpose of the greater Minnesota child care facility capital 
104.11 	grant program established in this section is to keep or enhance jobs, increase the tax base, 
104.12 	or expand or create new economic development in the area in which the grants are made, 
104.13 	by providing facilities for the child care necessary to support workers and their families.
104.14 		Subd. 2.Creation of accounts. Two greater Minnesota child care facility capital grant 
104.15 	accounts are created. One account is created in the special revenue fund and one in the bond 
104.16 	proceeds fund. Money in the accounts is appropriated to the commissioner to make grants 
104.17 	under this section. Money in the greater Minnesota child care facility capital grant accounts 
104.18 	is available until encumbered or spent subject to section 16A.642.
104.19 		Subd. 3.Eligible applicant. (a) A city, county, or school district, or a joint powers board 
104.20 	established by two or more cities, counties, or school districts is eligible to apply for and 
104.21 	receive a grant from either greater Minnesota child care facility capital grant account 
104.22 	established in this section.
104.23 	(b) A private child care provider licensed as a child care center or to provide in-home 
104.24 	family child care is eligible to apply for and receive a grant from the greater Minnesota 
104.25 	child care facility capital grant account in the general fund.
104.26 	(c) An applicant must be located outside of the metropolitan area as defined in section 
104.27 	473.121, subdivision 2.
104.28 		Subd. 4.Local government authority. A city, county, or school district may own a 
104.29 	child care facility and operate a child care facility program that meets the requirements for 
104.30 	state licensing under Minnesota Rules, chapter 9503. A city, county, or school district may 
104.31 	enter into a lease or management agreement with one or more licensed child care providers 
104.32 	to operate a child care program in a facility owned by the city, county, or school district. A 
105.1 	lease or management agreement for state bond-financed property is subject to section 
105.2 	16A.695.
105.3 		Subd. 5.Eligible project. (a) A grant may be used to acquire land or an interest in land, 
105.4 	predesign, design, renovate, construct, furnish, and equip facilities in which to provide child 
105.5 	care or for other child care facility improvements that support the purposes for which this 
105.6 	grant program is established. Money from the account in the general fund may also be used 
105.7 	to upgrade or expand existing nonprofit child care facilities for purposes of meeting state 
105.8 	requirements.
105.9 	(b) All projects must increase child care capacity in the community that is served by the 
105.10 	provider and meet all state requirements for child care facilities or programs.
105.11 		Subd. 6.Grants. (a) The commissioner shall make grants to eligible applicants to provide 
105.12 	up to 50 percent of the capital costs of eligible child care facility capital projects. An eligible 
105.13 	applicant receiving a grant must provide for the remainder of the costs of the project, either 
105.14 	in cash or in kind. In-kind contributions may include the cost of project elements made 
105.15 	before or after the grant award is made.
105.16 	(b) The commissioner may also distribute money from the general fund account through 
105.17 	a regional organization within the meaning of section 15.75 to provide grants to eligible 
105.18 	applicants based on the manner of application and criteria established by the commissioner.
105.19 	(c) If the commissioner awards a grant for less than 50 percent of the project cost, the 
105.20 	commissioner must provide the applicant and the chairs and ranking minority members of 
105.21 	the senate and house of representatives committees with jurisdiction over economic 
105.22 	development finance a written explanation for awarding less than 50 percent.
105.23 		Subd. 7.Application; criteria. The commissioner must develop forms and procedures 
105.24 	for soliciting and reviewing applications for grants under this section. An applicant shall 
105.25 	apply for a grant in the manner and at the times the commissioner shall determine. At a 
105.26 	minimum, an application must include:
105.27 	(1) evidence of the need for improved, expanded, or new child care facilities in the area;
105.28 	(2) a description of the new or expanded facility or other improvements to be made;
105.29 	(3) a description of the specific state requirements making improvements necessary, if 
105.30 	applicable;
105.31 	(4) estimated costs of the capital project and the sources of funding to complete it;
105.32 	(5) estimated costs of the expanded services and the sources of funding to provide them;
106.1 	(6) the applicant's analysis of the expected economic benefits to the area in which the 
106.2 	project would be located;
106.3 	(7) the feasibility study that shows the financial and operational sustainability of the 
106.4 	project funded;
106.5 	(8) the average number of children provided care by the applicant during the year prior 
106.6 	to the application, if any, and the expected number of children that could be provided child 
106.7 	care after the proposed project is completed; and
106.8 	(9) other information that the commissioner determines is necessary or useful in 
106.9 	evaluating the impact of the proposed project on the local economy.
106.10 		Subd. 8.Maximum grant amount. Grants must not be awarded for more than $500,000 
106.11 	per project or more than $2,000,000 in two years to an applicant for one or more projects 
106.12 	in the same city or county.
106.13 		Subd. 9.Cancellation of grant; return of money. If the commissioner determines that 
106.14 	a grantee is unable to proceed with an approved project or has not expended or obligated 
106.15 	the grant money within five years of entering into the grant agreement with the commissioner, 
106.16 	the commissioner shall cancel the grant and the money is available for the commissioner 
106.17 	to make other grants under this section. Money made available to the commissioner from 
106.18 	a canceled grant is subject to cancellation under section 16A.642 as if it had been appropriated 
106.19 	to the program in the year in which the grant is canceled.

106.20 	Sec. 8. Minnesota Statutes 2018, section 123B.53, subdivision 1, is amended to read:
106.21 		Subdivision 1.Definitions. (a) For purposes of this section, the eligible debt service 
106.22 	revenue of a district is defined as follows:
106.23 	(1) the amount needed to produce between five and six percent in excess of the amount 
106.24 	needed to meet when due the principal and interest payments on the obligations of the district 
106.25 	for eligible projects according to subdivision 2, including the amounts necessary for 
106.26 	repayment of debt service loans, capital loans, and lease purchase payments under section 
106.27 	126C.40, subdivision 2, excluding long-term facilities maintenance levies under section 
106.28 	123B.595 excluding the amounts listed in paragraph (b), minus
106.29 	(2) the amount of debt service excess levy reduction for that school year calculated 
106.30 	according to the procedure established by the commissioner.
106.31 	(b) The obligations in this paragraph are excluded from eligible debt service revenue:
106.32 	(1) obligations under section 123B.61;
107.1 	(2) the part of debt service principal and interest paid from the taconite environmental 
107.2 	protection fund or Douglas J. Johnson economic protection trust, excluding the portion of 
107.3 	taconite payments from the Iron Range school consolidation and cooperatively operated 
107.4 	school account under section 298.28, subdivision 7a;
107.5 	(3) obligations issued under Laws 1991, chapter 265, article 5, section 18, as amended 
107.6 	by Laws 1992, chapter 499, article 5, section 24 obligations for long-term facilities 
107.7 	maintenance under section 123B.595;
107.8 	(4) obligations under section 123B.62; and
107.9 	(5) obligations equalized under section 123B.535.
107.10 	(c) For purposes of this section, if a preexisting school district reorganized under sections 
107.11 	123A.35 to 123A.43, 123A.46, and 123A.48 is solely responsible for retirement of the 
107.12 	preexisting district's bonded indebtedness, or capital loans or debt service loans, debt service 
107.13 	equalization aid must be computed separately for each of the preexisting districts.
107.14 	(d) For purposes of this section, the adjusted net tax capacity determined according to 
107.15 	sections 127A.48 and 273.1325 shall be adjusted to include the tax capacity of property 
107.16 	generally exempted from ad valorem taxes under section 272.02, subdivision 64.

107.17 	Sec. 9. Minnesota Statutes 2018, section 123B.53, subdivision 4, is amended to read:
107.18 		Subd. 4.Debt service equalization revenue. (a) The debt service equalization revenue 
107.19 	of a district equals the sum of the first tier debt service equalization revenue and the second 
107.20 	tier debt service equalization revenue.
107.21 	(b) The first tier debt service equalization revenue of a district equals the greater of zero 
107.22 	or the eligible debt service revenue minus the amount raised by a levy of 15.74 percent 
107.23 	times the adjusted net tax capacity of the district minus the second tier debt service 
107.24 	equalization revenue of the district.
107.25 	(c) The second tier debt service equalization revenue of a district equals the greater of 
107.26 	zero or the eligible debt service revenue, minus the amount raised by a levy of 26.24 percent 
107.27 	times the adjusted net tax capacity of the district.
107.28 	(d) Notwithstanding paragraphs (b) and (c), for a district with a capital loan under sections 
107.29 	126C.60 to 126C.72, the first tier debt equalization revenue equals zero, and the second tier 
107.30 	debt equalization revenue equals the portion of the district's eligible debt service levy under 
107.31 	subdivision 2 in excess of the district's maximum effort debt service levy under section 
107.32 	126C.63, subdivision 8.

108.1 	Sec. 10. Minnesota Statutes 2018, section 126C.63, subdivision 8, is amended to read:
108.2 		Subd. 8.Maximum effort debt service levy. (a) "Maximum effort debt service levy" 
108.3 	means the lesser of:
108.4 	(1) a levy in whichever of the following amounts is applicable:
108.5 	(i) in any district receiving a debt service loan for a debt service levy payable in 2002 
108.6 	and thereafter, or granted a capital loan after January 1, 2002, a levy in total dollar amount 
108.7 	computed at a rate of 33.59 percent of adjusted net tax capacity for taxes payable in 2002 
108.8 	and thereafter; or
108.9 	(ii) in any district receiving a debt service loan for a debt service levy payable in 2001 
108.10 	or earlier, or granted a capital loan before January 2, 2002, a levy in a total dollar amount 
108.11 	computed at a rate of 29.39 percent of adjusted net tax capacity for taxes payable in 2002 
108.12 	and thereafter; or
108.13 	(2) a levy in any district for which a capital loan was approved prior to August 1, 1981, 
108.14 	a levy in a total dollar amount equal to the sum of the amount of the required debt service 
108.15 	levy and an amount which when levied annually will in the opinion of the commissioner 
108.16 	be sufficient to retire the remaining interest and principal on any outstanding loans from 
108.17 	the state within 30 years of the original date when the capital loan was granted.
108.18 	(b) The board in any district affected by the provisions of paragraph (a), clause (2), may 
108.19 	elect instead to determine the amount of its levy according to the provisions of paragraph 
108.20 	(a), clause (1). If a district's capital loan is not paid within 30 years because it elects to 
108.21 	determine the amount of its levy according to the provisions of paragraph (a), clause (2), 
108.22 	the liability of the district for the amount of the difference between the amount it levied 
108.23 	under paragraph (a), clause (2), and the amount it would have levied under paragraph (a), 
108.24 	clause (1), and for interest on the amount of that difference, must not be satisfied and 
108.25 	discharged pursuant to Minnesota Statutes 1988, or an earlier edition of Minnesota Statutes 
108.26 	if applicable, section 124.43, subdivision 4.
108.27 	(2) the unpaid balance on the district's capital loan after deducting the amount to be paid 
108.28 	on the district's capital loan in December of the year in which the levy is certified.

108.29 	Sec. 11. Minnesota Statutes 2018, section 126C.66, subdivision 3, is amended to read:
108.30 		Subd. 3.Principal interest Payments. All payments of principal and interest on debt 
108.31 	service notes or on capital loan contracts, as received by the commissioner, are appropriated 
108.32 	to the loan repayment account.

109.1 	Sec. 12. Minnesota Statutes 2018, section 126C.69, as amended by Laws 2019, First 
109.2 	Special Session chapter 10, article 3, section 40, is amended to read:
109.3 	126C.69 CAPITAL GRANTS AND LOANS.
109.4 		Subdivision 1.Capital grant and loan requests and uses. Capital grants and loans are 
109.5 	available only to qualifying districts. Capital grants and loans must not be used for the 
109.6 	construction of swimming pools, ice arenas, athletic facilities, auditoriums, bus garages, or 
109.7 	heating system improvements. Proceeds of the grants and loans may be used only for sites 
109.8 	for education facilities and for acquiring, bettering, furnishing, or equipping education 
109.9 	facilities. Contracts must be entered into within 18 months after the date on which each 
109.10 	grant and loan is granted approved. For purposes of this section, "education facilities" 
109.11 	includes space for Head Start programs and social service programs.
109.12 		Subd. 2.Capital loans grant and loan eligibility. Beginning July 1, 1999 2020, a 
109.13 	district is not eligible for a capital grant and loan unless the district's estimated net debt tax 
109.14 	rate as computed by the commissioner after debt service equalization aid would be more 
109.15 	than 41.98 percent of adjusted net tax capacity. The estimate must assume a 20-year maturity 
109.16 	schedule for new debt.
109.17 		Subd. 3.District request for review and comment. A district or a joint powers district 
109.18 	that intends to apply for a capital grant and loan must submit a proposal to the commissioner 
109.19 	for review and comment according to section 123B.71 by July 1 of an odd-numbered year. 
109.20 	The commissioner shall prepare a review and comment on the proposed facility, regardless 
109.21 	of the amount of the capital expenditure required to construct the facility. In addition to the 
109.22 	information provided under section 123B.71, subdivision 9, the commissioner shall require 
109.23 	that predesign packages comparable to those required under section 16B.335 be prepared 
109.24 	by the applicant school district. The predesign packages must be sufficient to define the 
109.25 	scope, cost, and schedule of the project and must demonstrate that the project has been 
109.26 	analyzed according to appropriate space needs standards and also consider the following 
109.27 	criteria in determining whether to make a positive review and comment.
109.28 	(a) To grant a positive review and comment the commissioner shall determine that all 
109.29 	of the following conditions are met:
109.30 	(1) the facilities are needed for pupils for whom no adequate facilities exist or will exist;
109.31 	(2) there is evidence to indicate that the facilities will have a useful public purpose for 
109.32 	at least the term of the bonds;
109.33 	(3) no form of cooperation with another district would provide the necessary facilities;
110.1 	(4) the facilities are comparable in size and quality to facilities recently constructed in 
110.2 	other districts that have similar enrollments;
110.3 	(5) the facilities are comparable in size and quality to facilities recently constructed in 
110.4 	other districts that are financed without a capital loan;
110.5 	(6) the district is projected to have adequate funds in its general operating budget to 
110.6 	support a quality education for its students for at least the next five years;
110.7 	(7) the current facility poses a threat to the life, health, and safety of pupils, and cannot 
110.8 	reasonably be brought into compliance with fire, health, or life safety codes;
110.9 	(8) the district has made a good faith effort, as evidenced by its maintenance expenditures, 
110.10 	to adequately maintain the existing facility during the previous ten years and to comply 
110.11 	with fire, health, and life safety codes and state and federal requirements for accessibility 
110.12 	for people with disabilities;
110.13 	(9) the district has made a good faith effort to encourage integration of social service 
110.14 	programs within the new facility;
110.15 	(10) evaluations by boards of adjacent districts have been received; and
110.16 	(11) the proposal includes a comprehensive technology plan that assures information 
110.17 	access for the students, parents, and community.
110.18 	(b) The commissioner may grant a negative review and comment if:
110.19 	(1) the state demographer has examined the population of the communities to be served 
110.20 	by the facility and determined that the communities have not grown during the previous 
110.21 	five years;
110.22 	(2) the state demographer determines that the economic and population bases of the 
110.23 	communities to be served by the facility are not likely to grow or to remain at a level 
110.24 	sufficient, during the next ten years, to ensure use of the entire facility;
110.25 	(3) the need for facilities could be met within the district or adjacent districts at a 
110.26 	comparable cost by leasing, repairing, remodeling, or sharing existing facilities or by using 
110.27 	temporary facilities;
110.28 	(4) the district plans do not include cooperation and collaboration with health and human 
110.29 	services agencies and other political subdivisions; or
110.30 	(5) if the application is for new construction, an existing facility that would meet the 
110.31 	district's needs could be purchased at a comparable cost from any other source within the 
110.32 	area.
111.1 		Subd. 4.Multiple district proposals; review and comment. In addition to the 
111.2 	requirements of subdivision 3, the commissioner may use additional requirements to 
111.3 	determine a positive review and comment on projects that are designed to serve more than 
111.4 	one district. These requirements may include:
111.5 	(1) reducing or increasing the number of districts that plan to use the facility;
111.6 	(2) location of the facility; and
111.7 	(3) formation of a joint powers agreement among the participating districts.
111.8 		Subd. 5.Adjacent district comments. The district must present the proposed project 
111.9 	to the board of each adjacent district at a public meeting of that district. The board of an 
111.10 	adjacent district must make a written evaluation of how the project will affect the future 
111.11 	education and building needs of the adjacent district. The board must submit the evaluation 
111.12 	to the applying district within 30 days of the meeting.
111.13 		Subd. 6.District application for capital grant and loan. The school board of a district 
111.14 	desiring a capital grant and loan shall adopt a resolution stating the amount proposed to be 
111.15 	borrowed funded, the purpose for which the debt is to be incurred funding is requested, and 
111.16 	an estimate of the dates when the facilities for which the loan funding is requested will be 
111.17 	contracted for and completed. Applications for grants and loans must be accompanied by 
111.18 	a copy of the adopted board resolution and copies of the adjacent district evaluations. The 
111.19 	commissioner shall retain the evaluation as part of a permanent record of the district 
111.20 	submitting the evaluation.
111.21 	Applications must be in the form and accompanied by the additional data required by 
111.22 	the commissioner. Applications must be received by the commissioner by September 1 of 
111.23 	an odd-numbered year. A district must resubmit an application each odd-numbered year. 
111.24 	Capital grant and loan applications that do not receive voter approval or are not approved 
111.25 	in law cancel July 1 of the year following application. When an application is received, the 
111.26 	commissioner shall obtain from the commissioner of revenue the information in the Revenue 
111.27 	Department's official records that is required to be used in computing the debt limit of the 
111.28 	district under section 475.53, subdivision 4.
111.29 		Subd. 7.Commissioner review; district proposals. By November 1 of each 
111.30 	odd-numbered year, the commissioner must review all applications for capital grants and 
111.31 	loans that have received a positive review and comment. When reviewing applications, the 
111.32 	commissioner must consider whether the criteria in subdivision 3 have been met. The 
111.33 	commissioner may not approve an application if all of the required deadlines have not been 
112.1 	met. The commissioner may either approve or reject an application for a capital grant and 
112.2 	loan.
112.3 		Subd. 8.Commissioner recommendations. The commissioner shall examine and 
112.4 	consider applications for capital grants and loans that have been approved and promptly 
112.5 	notify any district rejected of the decision.
112.6 	The commissioner shall report each capital grant and loan that has been approved by 
112.7 	the commissioner and that has received voter approval to the education committees of the 
112.8 	legislature by January 1 of each even-numbered year. The commissioner must not report a 
112.9 	capital grant and loan that has not received voter approval. The commissioner shall also 
112.10 	report on the money remaining in the capital loan account and, if necessary, request that 
112.11 	another bond issue be authorized.
112.12 		Subd. 9.Grant and loan amount limits. (a) A grant and loan must not be recommended 
112.13 	for approval for a district exceeding an amount computed as follows:
112.14 	(1) the amount requested by the district under subdivision 6;
112.15 	(2) plus the aggregate principal amount of general obligation bonds of the district 
112.16 	outstanding on June 30 of the year following the year the application was received, not 
112.17 	exceeding the limitation on net debt of the district in section 475.53, subdivision 4, or 637 
112.18 	percent of its adjusted net tax capacity as most recently determined, whichever is less;
112.19 	(3) less the maximum net debt permissible for the district on December 1 of the year 
112.20 	the application is received, under the limitation in section 475.53, subdivision 4, or 637 
112.21 	percent of its adjusted net tax capacity as most recently determined, whichever is less;
112.22 	(4) less any amount by which the amount voted exceeds the total cost of the facilities 
112.23 	for which the grant and loan is granted approved.
112.24 	(b) The grant and loan may be approved in an amount computed as provided in paragraph 
112.25 	(a), clauses (1) to (3), subject to later reduction according to paragraph (a), clause (4).
112.26 	(c) The loan amount equals the lesser of the total grant and loan approved or:
112.27 	(1) the product of the maximum effort tax rate times 50 times the district's most recent 
112.28 	adjusted net tax capacity at the time the capital grant and loan is approved under subdivision 
112.29 	10, minus
112.30 	(2) the district's capital loan balance outstanding at the time the capital grant and loan 
112.31 	is approved under subdivision 10, minus
113.1 	(3) the district's principal and interest balance outstanding for eligible bonds issued for 
113.2 	prior capital projects at the time the capital loan and grant is approved.
113.3 	(d) The grant amount equals the difference between the total grant and loan approved 
113.4 	and the loan amount under paragraph (c).
113.5 		Subd. 10.Legislative action. Each capital grant and loan must be approved in a law.
113.6 	If the aggregate amount of the capital grants and loans exceeds the amount that is or can 
113.7 	be made available, the commissioner shall allot the available amount among any number 
113.8 	of qualified applicant districts, according to the commissioner's judgment and discretion, 
113.9 	based upon the districts' respective needs.
113.10 		Subd. 11.District referendum. After receipt of the review and comment on the project 
113.11 	and before January 1 of the even-numbered year, the question authorizing the borrowing 
113.12 	of money for the facilities must be submitted by the school board to the voters of the district 
113.13 	at a regular or special election. The question submitted must state the total amount to be 
113.14 	borrowed from all sources. Approval of a majority of those voting on the question is sufficient 
113.15 	to authorize the issuance of the obligations on public sale in accordance with chapter 475. 
113.16 	The face of the ballot must include the following statement: "APPROVAL OF THIS 
113.17 	QUESTION DOES NOT GUARANTEE THAT THE SCHOOL DISTRICT WILL 
113.18 	RECEIVE A CAPITAL GRANT AND LOAN FROM THE STATE. THE GRANT AND 
113.19 	LOAN MUST BE APPROVED BY THE STATE LEGISLATURE AND IS DEPENDENT 
113.20 	ON AVAILABLE FUNDING." The district must mail to the commissioner a certificate by 
113.21 	the clerk showing the vote at the election.
113.22 		Subd. 12.Contract. (a) Each capital grant and loan must be evidenced by a contract 
113.23 	between the district and the state acting through the commissioner. The contract must 
113.24 	obligate the state to reimburse the district, from the maximum effort school loan fund, for 
113.25 	eligible capital expenses for construction of the facility for which the grant and loan is 
113.26 	granted approved, an amount computed as provided in subdivision 9. The commissioner 
113.27 	must receive from the district a certified resolution of the board estimating the costs of 
113.28 	construction and reciting that contracts for construction of the facilities for which the grant 
113.29 	and loan is granted approved have been awarded, that bonds of the district have been issued 
113.30 	and sold or that other district funds have been set aside in the amount necessary to pay all 
113.31 	estimated costs of construction in excess of the amount of the grant and loan, and that all 
113.32 	work, when completed, meets or exceeds standards established in the State Building Code. 
113.33 	The contract must obligate the district to repay the loan out of the excesses of its maximum 
113.34 	effort debt service levy over its required debt service levy, including interest at a rate equal 
114.1 	to the weighted average annual rate payable on Minnesota state school loan bonds issued 
114.2 	or reissued for the project. Beginning July 1, 2020, no interest assessments shall be made 
114.3 	on capital loan balances.
114.4 	(b) The district must each year, as long as it is indebted to the state, levy for debt service 
114.5 	(i) the amount of its maximum effort debt service levy or (ii) the amount of its required debt 
114.6 	service levy, whichever is greater, except as the required debt service levy may be reduced 
114.7 	by a loan under section 126C.68. The district shall remit payments to the commissioner 
114.8 	according to section 126C.71. The actual debt service levy shall be adjusted under section 
114.9 	477A.09.
114.10 	(c) The commissioner shall supervise the collection of outstanding accounts due the 
114.11 	fund and may, by notice to the proper county auditor, require the maximum levy to be made 
114.12 	as required in this subdivision. Interest on capital loans must be paid on December 15 of 
114.13 	the year after the year the loan is granted and annually in later years. By September 30, the 
114.14 	commissioner shall notify the county auditor of each county containing taxable property 
114.15 	situated within the district of the amount of the maximum effort debt service levy of the 
114.16 	district for that year. The county auditor or auditors shall extend upon the tax rolls an ad 
114.17 	valorem tax upon all taxable property within the district in the aggregate amount so certified.
114.18 		Subd. 13.Loan forgiveness. If any capital loan is not paid within 50 years after it is 
114.19 	granted from maximum effort debt service levies in excess of required debt service levies, 
114.20 	the liability of the district on the loan is satisfied and discharged and interest on the loan 
114.21 	ceases.
114.22 		Subd. 14.Participation by county auditor; record of contract; payment of loan. The 
114.23 	district must file a copy of the capital loan contract with the county auditor of each county 
114.24 	in which any part of the district is situated. The county auditor shall enter the capital loan, 
114.25 	evidenced by the contract, in the auditor's bond register. The commissioner shall keep a 
114.26 	record of each capital grant and loan and contract showing the name and address of the 
114.27 	district, the date of the contract, and the amount of the grant and loan initially approved. 
114.28 	On receipt of the resolution required in subdivision 12 and documentation of expenditures 
114.29 	under the contract, the commissioner shall issue payments, which may be dispersed in 
114.30 	accordance with the schedule in the contract, on the capital grant and loan account for the 
114.31 	amount that may be disbursed under subdivision 1. Interest on each disbursement of the 
114.32 	capital loan amount accrues from the date on which the commissioner of management and 
114.33 	budget issues the payment.
115.1 		Subd. 15.Bond sale limitations. (a) A district having an outstanding state loan must 
115.2 	not issue and sell any bonds on the public market, except to refund state loans, unless it 
115.3 	agrees to make the maximum effort debt service levy in each later year at the higher rate 
115.4 	provided in section 126C.63, subdivision 8, and unless it schedules the maturities of the 
115.5 	bonds according to section 475.54, subdivision 2. A district that refunds bonds at a lower 
115.6 	interest rate may continue to make the maximum effort debt service levy in each later year 
115.7 	at the current rate provided in section 126C.63, subdivision 8, if the district can demonstrate 
115.8 	to the commissioner's satisfaction that the district's repayments of the state loan will not be 
115.9 	reduced below the previous year's level. The district must report each sale to the 
115.10 	commissioner.
115.11 	(b) For a capital loan issued prior to July 1, 2001, after the district's capital loan has been 
115.12 	outstanding for 30 years, the district must not issue bonds on the public market except to 
115.13 	refund the loan.
115.14 	(c) For a capital loan issued on or after July 1, 2001, after the district's capital loan has 
115.15 	been outstanding for 20 years, the district must not issue bonds on the public market except 
115.16 	to refund the loan.

115.17 	Sec. 13. Minnesota Statutes 2018, section 126C.71, is amended to read:
115.18 	126C.71 PAYMENT AND APPLICATIONS OF PAYMENT.
115.19 		Subdivision 1.Payment. (a) On November 20 of each year, each district having an 
115.20 	outstanding capital loan or debt service loan shall compute the excess amount in the debt 
115.21 	redemption fund. The commissioner shall prescribe the form and calculation to be used in 
115.22 	computing the excess amount. A completed copy of this form shall be sent to the 
115.23 	commissioner before December 1 of each year. The commissioner may recompute the 
115.24 	excess amount and shall promptly notify the district of the recomputed amount.
115.25 	(b) On December 15 of each year, the district shall remit to the commissioner, at a 
115.26 	minimum, an amount equal to the greater of:
115.27 	(i) the excess amount in the debt redemption fund; or
115.28 	(ii) the amount by which the maximum effort debt service levy exceeds the required 
115.29 	debt service levy for that calendar year.
115.30 	Any late payments shall be assessed an interest charge using the interest rates specified for 
115.31 	the debt service notes and capital loan contracts.
116.1 	(c) (b) If a payment required under the Maximum Effort School Aid Law paragraph (a)
116.2 	is not made within 30 days, the commissioner may reduce any subsequent payments due 
116.3 	the district under this chapter and chapters 120B, 122A, 123A, 123B, 124D, 125A, and 
116.4 	127A by the amount due, after providing written notice to the district.
116.5 		Subd. 2.Application of payments. The commissioner shall apply payments received 
116.6 	under the Maximum Effort School Aid Law and aids withheld according to subdivision 1, 
116.7 	paragraph (b), as follows: First, to payment of interest accrued on its notes, if any; second, 
116.8 	to interest on its contracts, if any; third, toward principal of its notes, if any; and last, toward 
116.9 	the principal of its contracts, if any. While more than one note or more than one contract is 
116.10 	held, priority of payment of interest must be given to the one of earliest date, and after 
116.11 	interest accrued on all notes is paid, similar priority shall be given in the application of any 
116.12 	remaining amount to the payment of principal. In any year when the receipts from a district 
116.13 	are not sufficient to pay the interest accrued on any of its notes or contracts, the deficiency 
116.14 	must be added to the principal, and the commissioner shall notify the district and each county 
116.15 	auditor concerned of the new amount of principal of the note or contract.

116.16 	Sec. 14. Minnesota Statutes 2018, section 134.45, subdivision 5, is amended to read:
116.17 		Subd. 5.Qualification; accessibility grants. A public library jurisdiction may apply 
116.18 	for a grant in an amount up to $200,000 $450,000 or 50 percent of the approved costs of 
116.19 	removing architectural barriers from a building or site, whichever is less. Grants may be 
116.20 	made only for projects in existing buildings used as a library, or to prepare another existing 
116.21 	building for use as a library. Renovation of an existing building may include an addition to 
116.22 	the building if the additional space is necessary to provide accessibility or if relocating 
116.23 	public spaces to the ground level provides improved overall accessibility. Grants must not 
116.24 	be used to pay part of the cost of meeting accessibility requirements in a new building.

116.25 	Sec. 15. Minnesota Statutes 2018, section 137.61, is amended to read:
116.26 	137.61 PURPOSE.
116.27 	Sections 137.61 to 137.65 provide for a biomedical science research funding program 
116.28 	to further the investment in biomedical science research facilities in Minnesota to benefit 
116.29 	the state's economy, advance the biomedical technology industry, benefit human health, 
116.30 	and facilitate research collaboration between the University of Minnesota and other private 
116.31 	and public institutions in this state. Sections 137.61 to 137.65 also provide funding for 
116.32 	design, land acquisition, site preparation, and preconstruction services for the new clinical 
116.33 	research facility on the University of Minnesota's Twin Cities campus.

117.1 	Sec. 16. Minnesota Statutes 2018, section 137.62, subdivision 2, is amended to read:
117.2 		Subd. 2.Biomedical science research facility. "Biomedical science research facility" 
117.3 	means a facility located on the campus of the University of Minnesota to be used as a 
117.4 	research facility and laboratory for biomedical science and biomedical technology. A hospital 
117.5 	licensed under sections 144.50 to 144.56 is not a biomedical science research facility.
117.6 	Biomedical science research facility includes the clinical research facility defined in this 
117.7 	section.

117.8 	Sec. 17. Minnesota Statutes 2018, section 137.62, is amended by adding a subdivision to 
117.9 	read:
117.10 		Subd. 2a.Clinical research facility. "Clinical research facility" means a facility located 
117.11 	on the Twin Cities campus of the University of Minnesota to connect a broad array of clinical 
117.12 	research units and activities from across the university, providing a consolidated home for 
117.13 	the Clinical Translational Science Institute and related programs that support education, 
117.14 	research, clinical training, and patient care.

117.15 	Sec. 18. Minnesota Statutes 2018, section 137.63, is amended to read:
117.16 	137.63 BIOMEDICAL SCIENCE RESEARCH FACILITIES FUNDING 
117.17 	PROGRAM.
117.18 		Subdivision 1.Program established. A biomedical science research facilities funding 
117.19 	program is established to provide appropriations to the Board of Regents of the University 
117.20 	of Minnesota for up to 75 percent of the project costs for each of four projects approved by 
117.21 	the Board of Regents under section 137.64, other than the clinical research facility.
117.22 	Appropriations to the Board of Regents for the clinical research facility are for 100 percent 
117.23 	of the project costs for design, land acquisition, site preparation, and preconstruction services.
117.24 		Subd. 2.Project requirements. The Board of Regents of the University of Minnesota, 
117.25 	either acting on its own or in collaboration with another private or public entity, must pay 
117.26 	at least 25 percent of the project costs for each of four projects, other than the clinical 
117.27 	research facility. The board must not use tuition revenue to pay for the university's share 
117.28 	of the costs for the projects approved under section 137.64.

118.1 	Sec. 19. Minnesota Statutes 2018, section 137.64, is amended to read:
118.2 	137.64 CONDITIONS FOR PAYMENTS TO UNIVERSITY.
118.3 		Subdivision 1.Certifications. Before the commissioner may make any payments 
118.4 	authorized in this section to the Board of Regents for a biomedical science research facility 
118.5 	project, the commissioner must certify that the board has, by board resolution, approved 
118.6 	the maximum project cost for the project and complied with the requirements of section 
118.7 	137.63, subdivision 2. For each project approved by the board, the board must certify to the 
118.8 	commissioner the amount of the annual payments of principal and interest required to service 
118.9 	each series of bonds issued by the University of Minnesota for the project, and the actual 
118.10 	amount of the state's annual payment to the University of Minnesota under subdivision 2. 
118.11 	The annual payment must not exceed the amount required to pay debt service on the bonds 
118.12 	issued to finance 75 percent of the project costs of biomedical science research facilities 
118.13 	authorized before 2019. The annual payment may additionally be for the amount required 
118.14 	to pay debt service on the bonds issued to finance 100 percent of the costs of the clinical 
118.15 	research facility.
118.16 		Subd. 2.Payments. On July 15 of each year after the certification under subdivision 1, 
118.17 	but no earlier than July 15, 2009, and for so long thereafter as any bonds issued by the board 
118.18 	for the construction of a project, or any refunding bonds issued under subdivision 7, are 
118.19 	outstanding, the state must transfer to the board annual payments as certified under 
118.20 	subdivision 1, up to the maximum amounts in the appropriation schedule under subdivision 
118.21 	3. Payments under this section are to reimburse the Board of Regents for the state's share 
118.22 	of the project costs for the biomedical science research facility projects, provided that the 
118.23 	principal amount of bonds issued by the University of Minnesota to pay the state's share of 
118.24 	the costs must not exceed $219,000,000.
118.25 		Subd. 3.Appropriations. Annual appropriations are made from the general fund to the 
118.26 	commissioner of management and budget for transfer to the Board of Regents, as follows:
118.27 	(1) up to $850,000 is appropriated in fiscal year 2010;
118.28 	(2) up to $3,650,000 is appropriated in fiscal year 2011;
118.29 	(3) up to $7,825,000 is appropriated in fiscal year 2012;
118.30 	(4) up to $12,100,000 is appropriated in fiscal year 2013;
118.31 	(5) up to $14,825,000 is appropriated in fiscal year 2014; and
119.1 	(6) up to $15,550,000 is appropriated in fiscal year 2015 and each year thereafter, up to 
119.2 	25 years following the certification of the last project by the commissioner. through fiscal 
119.3 	year 2020; and
119.4 	(7) up to $13,930,000 is appropriated in fiscal year 2021 and each year thereafter through 
119.5 	fiscal year 2039.
119.6 		Subd. 4.Report to legislature. The Board of Regents must report to the committees of 
119.7 	the legislature with responsibility for capital investment by January 15 of each even-numbered 
119.8 	year on the biomedical science research facility projects authorized under this section. The 
119.9 	report must at a minimum include for each project, the total cost, the number of researchers, 
119.10 	research grants, and the amount of debt issued by the board.
119.11 		Subd. 5.Reinvestment. The Board of Regents must, to the extent permitted under federal 
119.12 	law and University of Minnesota policies, place a priority on reducing the state's share of 
119.13 	project costs by dedicating a share of the proceeds from any commercialization or licensing 
119.14 	revenues attributable to research conducted in the biomedical science facilities to reducing 
119.15 	the appropriations needed under subdivision 3.
119.16 		Subd. 6.Services to individuals and firms. Consistent with its mission and governing 
119.17 	policies and the requirements for tax-exempt bonds, the university shall make available 
119.18 	laboratory and other services on a fee-for-service basis to individuals and firms in the 
119.19 	bioscience industry in Minnesota. The university will not assert patent rights when providing 
119.20 	services that do not involve its innovative intellectual contributions.
119.21 		Subd. 7.Refunding of bonds; allocation of savings realized. (a) The board may issue 
119.22 	bonds in one or more series to refund bonds that were issued for a project before January 
119.23 	1, 2019, if refunding is determined by the board to be in the best interest of the university. 
119.24 	The principal amount of bonds issued in each refunding must not exceed the amount 
119.25 	necessary to defease the associated bonds outstanding immediately prior to refunding. The 
119.26 	amount of the state's annual payment to the university required for the debt service on the 
119.27 	refunded bonds, or original bonds if not yet refunded, or a combination of the two, shall be 
119.28 	up to the maximum annual appropriation under subdivision 3 for all series.
119.29 	(b) The amount of the annual appropriation under subdivision 3 that is not needed to 
119.30 	pay the annual debt service under paragraph (a) is appropriated to the Board of Regents of 
119.31 	the University of Minnesota to pay the annual debt service amount on bonds issued by the 
119.32 	university to pay the costs of design, land acquisition, site preparation, and preconstruction 
119.33 	services of the clinical research facility.
120.1 	(c) In any year that the state general fund appropriation authorized in this section exceeds 
120.2 	the amount needed to pay debt service on bonds issued by the university for purposes 
120.3 	specified in sections 137.61 to 137.65, the excess amount is canceled to the state general 
120.4 	fund.

120.5 	Sec. 20. [240A.20] PROMOTING CONSTRUCTION AND RENOVATION OF 
120.6 	PUBLIC SKATE PARKS THROUGHOUT THE STATE.
120.7 		Subdivision 1.Definition. For purposes of this section, "skate" means wheeled, 
120.8 	nonmotorized recreation, including skateboarding, roller blading, and roller skating, and 
120.9 	not including cycling or biking.
120.10 		Subd. 2.Promotion of public skate parks. The Minnesota Amateur Sports Commission 
120.11 	shall:
120.12 	(1) develop new statewide public skate parks; and
120.13 	(2) provide matching grants to local units of government for public skate parks based 
120.14 	on the criteria in this section.
120.15 		Subd. 3.Criteria for grants to local units of government for public skate parks. (a) 
120.16 	The commission shall administer a site selection process for the skate parks. The commission 
120.17 	shall invite proposals from cities or counties or consortia of cities. A proposal for a skate 
120.18 	park must include matching contributions including in-kind contributions of land, access 
120.19 	roadways and access roadway improvements, and necessary utility services, landscaping, 
120.20 	and parking.
120.21 	(b) The location for all proposed facilities must be in areas of maximum demonstrated 
120.22 	interest and must maximize accessibility to an arterial highway, transit, or pedestrian or 
120.23 	bike path.
120.24 	(c) To the extent possible, all proposed facilities must be dispersed equitably, must be 
120.25 	located to maximize potential for full utilization, must accommodate noncompetitive family 
120.26 	and community skating for all ages, and must encourage use of skate parks by a diverse 
120.27 	population.
120.28 	(d) The commission will give priority to proposals that come from more than one local 
120.29 	government unit.
120.30 	(e) The commission may also use the money to upgrade, rehabilitate, or renovate current 
120.31 	facilities.
121.1 	(f) To the extent possible, 50 percent of all grants must be awarded to communities in 
121.2 	greater Minnesota.
121.3 	(g) A grant awarded under subdivision 2, clause (2), may not exceed $250,000 unless 
121.4 	the grantee demonstrates that the facility will have a regional or statewide draw. A grant 
121.5 	awarded under subdivision 2, clause (2), may be for up to $750,000 for a skate park with 
121.6 	regional impact. A grant awarded under subdivision 2, clause (2), may be for up to 
121.7 	$2,000,000 for a skate park with statewide draw.
121.8 	(h) In selecting projects to be awarded grants under this section, the commission must 
121.9 	give priority to those projects that are designed by experts in the field of skate park design 
121.10 	and are to be constructed by professionals with experience in the construction of skate parks.
121.11 	(i) To be eligible for a grant under this section, a local government must have engaged 
121.12 	or must commit to engage youth in the planning, design, and programming for the skate 
121.13 	park.
121.14 		Subd. 4.Technical assistance. To the extent possible, the commission shall provide 
121.15 	technical assistance on skate park planning, design, and operation to communities.
121.16 		Subd. 5.Agreements with local governments and cooperative purchasing 
121.17 	agreements. (a) The Minnesota Amateur Sports Commission may enter into agreements 
121.18 	with local units of government and provide financial assistance in the form of grants for the 
121.19 	construction of skate parks that, in the determination of the commission, conform to its 
121.20 	criteria.
121.21 	(b) The commission may enter into cooperative purchasing agreements under section 
121.22 	471.59 with local governments to purchase skate park equipment and services through state 
121.23 	contracts. The cooperative skate park equipment purchasing revolving fund is a separate 
121.24 	account in the state treasury. The commission may charge a fee to cover the commission's 
121.25 	administrative expenses to government units that have joint or cooperative purchasing 
121.26 	agreements with the state under section 471.59. The fees collected must be deposited in the 
121.27 	revolving fund established by this subdivision. Money in the fund is appropriated to the 
121.28 	commission to administer the programs and services covered by this subdivision.

121.29 	Sec. 21. Minnesota Statutes 2018, section 363A.36, is amended by adding a subdivision 
121.30 	to read:
121.31 		Subd. 1a.Scope of application; state capital funding. (a) An agency or political 
121.32 	subdivision that uses state money to pay for part or all of a capital project is subject to and 
121.33 	must comply with the restrictions in subdivision 1, for contracts exceeding $100,000.
122.1 	(b) For the purposes of this subdivision, the following terms have the meanings given 
122.2 	them:
122.3 	(1) "agency" means a state board, commission, authority, department, or other agency 
122.4 	of the executive branch of state government; the Minnesota Historical Society; the Minnesota 
122.5 	State Colleges and Universities; or the University of Minnesota;
122.6 	(2) "capital project" means the acquisition and betterment of land and buildings and 
122.7 	other public improvements in the state, including acquisition of real property or an interest 
122.8 	in real property, predesign, design, engineering, site preparation and related environmental 
122.9 	work, renovation, construction, furnishing, and equipping;
122.10 	(3) "political subdivision" means a county, home rule charter or statutory city, town, 
122.11 	school district, metropolitan or regional agency, public corporation established in law, or 
122.12 	other special or limited purpose district created or authorized by law; and
122.13 	(4) "state money" means the proceeds of state general obligation bonds issued under 
122.14 	article XI, section 5, clause (a), of the Minnesota Constitution.
122.15 	(c) This subdivision applies to a capital project or discrete phase of a capital project for 
122.16 	which state money has been appropriated on or after January 1, 2022.

122.17 	Sec. 22. Minnesota Statutes 2018, section 363A.44, subdivision 1, is amended to read:
122.18 		Subdivision 1.Scope. (a) No department, agency of the state, the Metropolitan Council, 
122.19 	or an agency subject to section 473.143, subdivision 1, shall execute a contract for goods 
122.20 	or services or an agreement for goods or services in excess of $500,000 with a business that 
122.21 	has 40 or more full-time employees in this state or a state where the business has its primary 
122.22 	place of business on a single day during the prior 12 months, unless the business has an 
122.23 	equal pay certificate or it has certified in writing that it is exempt. A certificate is valid for 
122.24 	four years.
122.25 	(b) An agency or political subdivision that uses state money to pay for part or all of a 
122.26 	capital project is subject to and must comply with the restrictions in this section for contracts 
122.27 	exceeding $500,000. For purposes of this subdivision, "agency," "political subdivision," 
122.28 	"capital project," and "state money" have the meanings given in section 363A.36, subdivision 
122.29 	1a. This paragraph applies to a capital project or discrete phase of a capital project for which 
122.30 	state money has been appropriated on or after January 1, 2022.
122.31 	(b) (c) This section does not apply to a business with respect to a specific contract if the 
122.32 	commissioner of administration determines that application of this section would cause 
122.33 	undue hardship to the contracting entity. This section does not apply to a contract to provide 
123.1 	goods and services to individuals under chapters 43A, 62A, 62C, 62D, 62E, 256B, 256I, 
123.2 	256L, and 268A, with a business that has a license, certification, registration, provider 
123.3 	agreement, or provider enrollment contract that is prerequisite to providing those goods and 
123.4 	services. This section does not apply to contracts entered into by the State Board of 
123.5 	Investment for investment options under section 352.965, subdivision 4.

123.6 	Sec. 23. Minnesota Statutes 2018, section 473.4052, subdivision 4, is amended to read:
123.7 		Subd. 4.Application. The liability limits under subdivision 2 and the insurance 
123.8 	requirements under subdivision 3 apply only for that segment of a light rail transit line or 
123.9 	line extension in which the project formally entered the engineering phase of the Federal 
123.10 	Transit Administration's "New Starts" capital investment grant program between August 1, 
123.11 	2016, and December 31, 2016 February 1, 2017.

123.12 	EFFECTIVE DATE; APPLICATION. This section is effective the day following 
123.13 	final enactment and applies in the counties of Anoka, Carver, Dakota, Hennepin, Ramsey, 
123.14 	Scott, and Washington.

123.15 	Sec. 24. Laws 2008, chapter 179, section 18, subdivision 3, as amended by Laws 2011, 
123.16 	First Special Session chapter 12, section 32, and Laws 2012, chapter 293, section 41, is 
123.17 	amended to read:

123.18
123.19	Subd. 3.Systemwide Campus Redevelopment, 
Reuse, or Demolition
 				3,400,000
	
123.20 	(a) To demolish surplus, nonfunctional, or 
123.21 	deteriorated facilities and infrastructure or to 
123.22 	renovate surplus, nonfunctional, or 
123.23 	deteriorated facilities and infrastructure at 
123.24 	Department of Human Services campuses. 
123.25 	These projects must facilitate the 
123.26 	redevelopment or reuse of these campuses 
123.27 	consistent with redevelopment plan concepts 
123.28 	developed and approved under Laws 2003, 
123.29 	First Special Session chapter 14, article 6, 
123.30 	section 64, subdivision 2. If a surplus campus 
123.31 	is sold or transferred to a local unit of 
123.32 	government, unspent portions of this 
123.33 	appropriation may be granted to that local unit 
124.1 	of government for the purposes stated in this 
124.2 	subdivision. Unspent portions of this 
124.3 	appropriation may be used to design, 
124.4 	construct, furnish, and equip a maintenance 
124.5 	and storage facility to support the maintenance 
124.6 	and operation of the Brainerd campus if the 
124.7 	commissioner determines that it is less 
124.8 	expensive than renovating existing space. 
124.9 	Notwithstanding Minnesota Statutes, section 
124.10 	16A.642, the bond authorization and 
124.11 	appropriation of bond proceeds for this project 
124.12 	are available until December 30, 2014.
124.13 	(b) Up to $125,000 is for preparation and site 
124.14 	development, including demolition of 
124.15 	buildings and infrastructure, to implement the 
124.16 	redevelopment and reuse of the Ah Gwah 
124.17 	Ching Regional Treatment Center. This 
124.18 	amount may be granted to Cass County for 
124.19 	the purposes stated in this subdivision. If the 
124.20 	campus is sold or transferred by Cass County 
124.21 	to the city of Walker, unspent portions of this 
124.22 	appropriation may be granted to the city of 
124.23 	Walker for the purposes stated in this 
124.24 	subdivision. Notwithstanding any requirement 
124.25 	in paragraph (a) or Minnesota Statutes, section 
124.26 	16A.695, Cass County may convey for no 
124.27 	consideration approximately 9.4 acres of the 
124.28 	campus of the former Ah Gwah Ching 
124.29 	Regional Treatment Center to Independent 
124.30 	School District No. 113, Walker Hackensack 
124.31 	Akeley, for school purposes.

124.32 	Sec. 25. Laws 2014, chapter 294, article 1, section 7, subdivision 11, as amended by Laws 
124.33 	2017, First Special Session chapter 8, article 2, section 26, is amended to read:

124.34	Subd. 11.Central Minnesota Regional Parks
 				500,000
	
125.1 	For a grant to the city of Sartell to acquire land 
125.2 	and develop recreation facilities at Sauk River 
125.3 	Regional Park design, engineer, and construct 
125.4 	a trail, including overlooks, fishing platforms, 
125.5 	and pedestrian crossings, along the Mississippi 
125.6 	River as part of improvements to Linear Park 
125.7 	and Sartell Veterans Park in the city of Sartell 
125.8 	and to acquire up to 68 acres of land located 
125.9 	along the Sauk River near the confluence of 
125.10 	the Mississippi to serve as part of the Central 
125.11 	Minnesota Regional Parks and Trails. 
125.12 	Notwithstanding Minnesota Statutes, section 
125.13 	16A.642, the bond sale authorization and 
125.14 	appropriation of bond proceeds for this project 
125.15 	are available until June 30, 2020 December 
125.16 	31, 2024.

125.17 	Sec. 26. Laws 2015, First Special Session chapter 5, article 1, section 10, subdivision 7, 
125.18 	as amended by Laws 2017, First Special Session chapter 8, article 2, section 32, is amended 
125.19 	to read:

125.20	Subd. 7.Richfield - 77th Street Underpass
 				10,000,000
	
125.21 	For a grant to the city of Richfield for 
125.22 	right-of-way acquisition for an extension of 
125.23 	77th Street under marked Trunk Highway 
125.24 	77/Cedar Avenue in the city of Richfield to 
125.25 	provide local and regional access between 
125.26 	Richfield, the Minneapolis/St. Paul 
125.27 	International Airport, the city of Bloomington, 
125.28 	and the Mall of America. After right-of-way 
125.29 	acquisition is completed, the city may use any 
125.30 	remaining money appropriated in this 
125.31 	subdivision for construction of the extension. 
125.32 	Notwithstanding Minnesota Statutes, section 
125.33 	16A.642, the bond sale authorization and 
125.34 	appropriation of bond proceeds for the project 
126.1 	in this subdivision are available until 
126.2 	December 31, 2021 2024.

126.3 	Sec. 27. Laws 2015, First Special Session chapter 5, article 1, section 13, is amended to 
126.4 	read:

126.5	Sec. 13. CORRECTIONS
 			$
	1,200,000
	
126.6 	To the commissioner of administration for a 
126.7 	grant to the Arrowhead Regional Corrections 
126.8 	Joint Powers Board to demolish an existing 
126.9 	facility and to design, construct, furnish, and 
126.10 	equip a replacement food processing facility 
126.11 	on the campus of the Northeast Regional 
126.12 	Corrections Center, to meet health, safety, and 
126.13 	security standards required for compliance 
126.14 	with Minnesota Rules, chapter 2911. Nonstate 
126.15 	contributions to improvements at the center 
126.16 	made before or after the enactment of this 
126.17 	subdivision are considered to be a sufficient 
126.18 	match, and no further nonstate match is 
126.19 	required. Notwithstanding Minnesota Statutes, 
126.20 	section 16A.642, the bond sale authorization 
126.21 	and appropriation of bond proceeds for the 
126.22 	project in this subdivision are available until 
126.23 	December 31, 2024.

126.24 	Sec. 28. Laws 2017, First Special Session chapter 8, article 1, section 15, subdivision 3, 
126.25 	as amended by Laws 2018, chapter 214, article 2, section 33, is amended to read:

126.26	Subd. 3.Local Road Improvement Fund Grants
 				115,932,000
	
126.27 	(a) From the bond proceeds account in the 
126.28 	state transportation fund as provided in 
126.29 	Minnesota Statutes, section 174.50, for trunk 
126.30 	highway corridor projects under Minnesota 
126.31 	Statutes, section 174.52, subdivision 2, for 
126.32 	construction and reconstruction of local roads 
126.33 	with statewide or regional significance under 
127.1 	Minnesota Statutes, section 174.52, 
127.2 	subdivision 4, or for grants to counties to assist 
127.3 	in paying the costs of rural road safety capital 
127.4 	improvement projects on county state-aid 
127.5 	highways under Minnesota Statutes, section 
127.6 	174.52, subdivision 4a.
127.7 	(b) Of this amount, $9,000,000 is for a grant 
127.8 	to Anoka County to design, acquire land for, 
127.9 	engineer, and construct improvements to, 
127.10 	including the realignment of County State-Aid 
127.11 	Highway 23 (Lake Drive), County State-Aid 
127.12 	Highway 54 (West Freeway Drive), West 
127.13 	Freeway Drive, and to Hornsby Street in the 
127.14 	city of Columbus to support the overall 
127.15 	interchange project. Notwithstanding 
127.16 	Minnesota Statutes, section 16A.642, the bond 
127.17 	sale authorization and appropriation of bond 
127.18 	proceeds for the project in this paragraph are 
127.19 	available until December 31, 2024.
127.20 	(c) Of this amount, $3,246,000 is for a grant 
127.21 	to the city of Blaine to predesign, design, and 
127.22 	reconstruct 105th Avenue in the vicinity of 
127.23 	the National Sports Center in Blaine. The 
127.24 	reconstruction will include changing the street 
127.25 	from five lanes to four lanes with median, turn 
127.26 	lanes, sidewalk, trail, landscaping, lighting, 
127.27 	and consolidation of access driveways. This 
127.28 	appropriation is not available until the 
127.29 	commissioner of management and budget 
127.30 	determines that at least $3,000,000 is 
127.31 	committed to the project from sources 
127.32 	available to the city, including municipal state 
127.33 	aid and county turnback funds.
127.34 	(d) Of this amount, $25,000,000 is for a grant 
127.35 	to Hennepin County, the city of Minneapolis, 
128.1 	or both, for design, right-of-way acquisition, 
128.2 	engineering, and construction of public 
128.3 	improvements related to the Interstate 
128.4 	Highway 35W and Lake Street access project 
128.5 	and related improvements within the Interstate 
128.6 	Highway 35W corridor, notwithstanding any 
128.7 	provision of Minnesota Statutes, section 
128.8 	174.52, or rule to the contrary. This 
128.9 	appropriation is not available until the 
128.10 	commissioner of management and budget 
128.11 	determines that an amount sufficient to 
128.12 	complete this portion of the Interstate 
128.13 	Highway 35W and Lake Street access project 
128.14 	has been committed to this portion of the 
128.15 	project.
128.16 	(e) Of this amount, $10,500,000 is for a grant 
128.17 	to Carver County for environmental analysis 
128.18 	and to acquire right-of-way access, predesign, 
128.19 	design, engineer, and construct an interchange 
128.20 	at marked Trunk Highway 212 and Carver 
128.21 	County Road 44 in the city of Chaska, 
128.22 	including a new bridge and ramps, to support 
128.23 	the development of approximately 400 acres 
128.24 	of property in the city of Chaska's 
128.25 	comprehensive plan.
128.26 	(f) Of this amount, $700,000 is for a grant to 
128.27 	Redwood County for improvements to Nobles 
128.28 	Avenue, including paving, as the main access 
128.29 	road to a new State Veterans Cemetery to be 
128.30 	located in Paxton Township.
128.31 	(g) Of this amount, $1,000,000 is for a grant 
128.32 	to the town of Appleton in Swift County for 
128.33 	upgrades to an existing township road to 
128.34 	provide for a paved, ten-ton capacity township 
129.1 	road extending between marked Trunk 
129.2 	Highways 7 and 119.
129.3 	(h) Of this amount, $20,500,000 is for a grant 
129.4 	to Ramsey County for preliminary and final 
129.5 	design, right-of-way acquisition, engineering, 
129.6 	contract administration, and construction of 
129.7 	public improvements related to the 
129.8 	construction of the interchange of marked 
129.9 	Interstate Highway 694 and Rice Street, 
129.10 	Ramsey County State-Aid Highway 49, in 
129.11 	Ramsey County.
129.12 	(i) Of this amount, $11,300,000 is for a grant 
129.13 	to Hennepin County for preliminary and final 
129.14 	design, engineering, environmental analysis, 
129.15 	right-of-way acquisition, construction, and 
129.16 	reconstruction of local roads related to the (1) 
129.17 	realignment at the intersections of marked U.S. 
129.18 	Highway 12 with Hennepin County State-Aid 
129.19 	Highway 92; (2) realignment and safety 
129.20 	improvements at the intersection of marked 
129.21 	U.S. Highway 12 with Hennepin County 
129.22 	State-Aid Highway 90; and (3) safety median 
129.23 	improvements from the interchange with 
129.24 	Wayzata Boulevard in Wayzata to 
129.25 	approximately one-half mile east of the 
129.26 	interchange of marked U.S. Highway 12 with 
129.27 	Hennepin County State-Aid Highway 6.
129.28 	(j) Of this amount, $1,000,000 is for a grant 
129.29 	to the city of Inver Grove Heights for 
129.30 	preliminary design, design, engineering, and 
129.31 	reconstruction of Broderick Boulevard 
129.32 	between 80th Street and Concord Boulevard 
129.33 	abutting Trunk Highway 52 and Inver Hills 
129.34 	Community College in Inver Grove Heights. 
129.35 	The project includes replacement or renovation 
130.1 	of public infrastructure, including water lines, 
130.2 	sanitary sewers, storm water sewers, and other 
130.3 	public utilities. This appropriation does not 
130.4 	require a nonstate contribution.
130.5 	(k) Of this amount, $2,350,000 is for a grant 
130.6 	to McLeod County to acquire land or interests 
130.7 	in land and to design and construct a new 
130.8 	urban street extension of County State-Aid 
130.9 	Highway (CSAH) 15, including railroad 
130.10 	crossing, storm water, and drainage 
130.11 	improvements.
130.12 	(l) Of this amount, $6,000,000 is for a grant 
130.13 	to the city of Baxter for 50 percent of total 
130.14 	project cost for the acquisition of land or 
130.15 	interests in land, environmental analysis and 
130.16 	environmental cleanup, predesign, design, 
130.17 	engineering, and construction of improvements 
130.18 	to Cypress Drive, including expansion to a 
130.19 	four-lane divided urban roadway, between 
130.20 	Excelsior Road and College Road.

130.21 	Sec. 29. Laws 2017, First Special Session chapter 8, article 1, section 15, subdivision 4, 
130.22 	is amended to read:

130.23
130.24	Subd. 4.Rail Grade Separation on Crude Oil 
Rail Corridors
 				71,124,000
	
130.25 	(a) Of this amount, $42,262,000 is for a grant 
130.26 	to the city of Moorhead for environmental 
130.27 	analysis, design, engineering, removal of an 
130.28 	existing structure, and construction of a rail 
130.29 	grade crossing separation in the vicinity of 
130.30 	21st Street South.
130.31 	(b) $14,100,000 is for a grant to Anoka County 
130.32 	for environmental analysis, design, 
130.33 	engineering, removal of an existing structure, 
130.34 	and construction of a rail grade crossing 
131.1 	separation at Anoka County State-Aid 
131.2 	Highway 78, known as Hanson Boulevard, in 
131.3 	Coon Rapids. Any unspent portion of the 
131.4 	appropriation under this paragraph may be 
131.5 	used by Anoka County for design costs of 
131.6 	other rail crossings in Anoka County that are 
131.7 	on the commissioner's rail safety priority list.
131.8 	(c) Of this amount, $14,762,000 is for a grant 
131.9 	to the city of Red Wing for acquisition of 
131.10 	right-of-way, environmental analysis, design, 
131.11 	engineering, removal of an existing structure, 
131.12 	and construction of a rail grade crossing 
131.13 	separation at Sturgeon Lake Road.
131.14 	Notwithstanding Minnesota Statutes, section 
131.15 	16A.642, the bond sale authorization and 
131.16 	appropriation of bond proceeds for the project 
131.17 	in this paragraph are available until December 
131.18 	31, 2024.
131.19 	(d) Any unspent portion of this appropriation 
131.20 	after completion of a project in this 
131.21 	subdivision may be used for grants in 
131.22 	accordance with Minnesota Statutes, section 
131.23 	219.016.

131.24 	Sec. 30. Laws 2017, First Special Session chapter 8, article 1, section 18, subdivision 3, 
131.25 	is amended to read:

131.26
131.27	Subd. 3.Minneapolis Veterans Home Truss 
Bridge Project
 				7,851,000
	
131.28 	To design, construct, renovate, and equip the 
131.29 	historic truss bridge on the Minneapolis 
131.30 	Veterans Home campus, including asbestos 
131.31 	and hazardous materials abatement and 
131.32 	associated site work. One-half of the unspent 
131.33 	portion of this appropriation after the project 
131.34 	has been substantially completed, upon written 
132.1 	notice to the commissioner of management 
132.2 	and budget, is for asset preservation of 
132.3 	veterans homes statewide under Minnesota 
132.4 	Statutes, section 16B.307, and one-half is for 
132.5 	comprehensive campus security and safety 
132.6 	upgrades at the veterans homes statewide, 
132.7 	including predesign and design, acquisition 
132.8 	and installation, construction, furnishing, and 
132.9 	equipping. Notwithstanding Minnesota 
132.10 	Statutes, section 16A.642, the bond sale 
132.11 	authorization and appropriation of bond 
132.12 	proceeds in this subdivision are available until 
132.13 	December 31, 2024.

132.14 	Sec. 31. Laws 2017, First Special Session chapter 8, article 1, section 20, subdivision 21, 
132.15 	as amended by Laws 2018, chapter 214, article 2, section 40, is amended to read:

132.16
132.17	Subd. 21.St. Paul - Minnesota Museum of 
American Art
 				6,000,000
	
132.18 	For a grant to the St. Paul Port Authority to 
132.19 	acquire, design, construct, furnish, and equip 
132.20 	new museum galleries and an art study facility 
132.21 	for the Minnesota Museum of American Art. 
132.22 	This facility provides space to celebrate the 
132.23 	legacy of Minnesota art and artists and is part 
132.24 	of the restoration of the historic Pioneer 
132.25 	Endicott Building, and a part of a multiphase 
132.26 	project, of which only the museum galleries 
132.27 	and art study facility constructed with this 
132.28 	appropriation shall be state bond financed 
132.29 	property subject to Minnesota Statutes, section 
132.30 	16A.695. This appropriation is not available 
132.31 	until the commissioner of management and 
132.32 	budget has determined that:
132.33 	(1) at least an amount equal to this 
132.34 	appropriation has been committed or 
132.35 	previously expended for design, construction, 
133.1 	and furnishing of the adjacent Minnesota 
133.2 	Museum of American Art Center for 
133.3 	Creativity facilities, which are not subject to 
133.4 	Minnesota Statutes, section 16A.695, with 
133.5 	funds from nonstate sources; and
133.6 	(2) sufficient other state and nonstate funds 
133.7 	are available, if funds beyond this 
133.8 	appropriation are required, to complete the 
133.9 	museum galleries and art study facility.
133.10 	Funds invested in the Minnesota Museum of 
133.11 	American Art Center for Creativity facilities 
133.12 	by an investor receiving an assignment of state 
133.13 	historic tax credits as provided in Minnesota 
133.14 	Statutes, section 290.0681, are nonstate funds 
133.15 	for purposes of this requirement. Only 
133.16 	expenditures made after January 1, 2012, shall 
133.17 	qualify for the required match. Due to the 
133.18 	integrated nature of the overall development, 
133.19 	public bidding shall not be required.
133.20 	Notwithstanding Minnesota Statutes, section 
133.21 	16A.642, the bond sale authorization and 
133.22 	appropriation of bond proceeds for this project 
133.23 	are available until December 31, 2024.

133.24 	Sec. 32. Laws 2018, chapter 214, article 1, section 2, subdivision 6, is amended to read:

133.25	Subd. 6.Glensheen Renewal
 				4,000,000
	
133.26 	To replace the boiler and to predesign, design, 
133.27 	and renovate site structures at the Historic 
133.28 	Glensheen Estate including but not limited to 
133.29 	the main house; the site structures, terraces, 
133.30 	and garden walls; and the carriage house. This 
133.31 	appropriation is not available until the 
133.32 	commissioner of management and budget 
133.33 	determines that an equal amount is committed 
134.1 	from other sources. This appropriation does 
134.2 	not require a nonstate contribution.

134.3 	Sec. 33. Laws 2018, chapter 214, article 1, section 7, subdivision 1, is amended to read:

134.5134.4
	Subdivision 1.Total Appropriation
 			$
	78,669,000
74,309,000
	
134.6 	(a) To the commissioner of natural resources 
134.7 	for the purposes specified in this section.
134.8 	(b) The appropriations in this section are 
134.9 	subject to the requirements of the natural 
134.10 	resources capital improvement program under 
134.11 	Minnesota Statutes, section 86A.12, unless 
134.12 	this section or the statutes referred to in this 
134.13 	section provide more specific standards, 
134.14 	criteria, or priorities for projects than 
134.15 	Minnesota Statutes, section 86A.12.

134.16 	Sec. 34. Laws 2018, chapter 214, article 1, section 16, subdivision 19, is amended to read:

134.17
134.18	Subd. 19.Hennepin County - Railroad Crossing 
Safety
 				1,200,000
	
134.19 	For one or more grants to Hennepin County 
134.20 	or the affected city in the county to construct 
134.21 	railroad crossing safety improvements in 
134.22 	Hennepin County. Of this amount, $350,000 
134.23 	is for crossings at Townline Road and marked 
134.24 	County Road 19 in the city of Loretto; at least
134.25 	$450,000 is for crossings at marked Road 
134.26 	116/County Road 115 and Arrowhead Drive 
134.27 	in the city of Medina; and at least $400,000 is 
134.28 	for crossings at East Lake Street and Barry 
134.29 	Avenue in the city of Wayzata. Any unspent 
134.30 	portion of this appropriation remaining after 
134.31 	completion of a project listed in this 
134.32 	subdivision, after written notice to the 
134.33 	commissioner of management and budget, is 
134.34 	available for the purposes of this subdivision.

135.1 	Sec. 35. Laws 2018, chapter 214, article 1, section 21, subdivision 1, is amended to read:

135.3135.2
	Subdivision 1.Total Appropriation
 			$
	109,344,000
109,085,000
	
135.4 	To the commissioner of employment and 
135.5 	economic development for the purposes 
135.6 	specified in this section.

135.7 	Sec. 36. Laws 2018, chapter 214, article 1, section 21, subdivision 18, is amended to read:

135.8	Subd. 18.Pipestone County - Dental Facility
 				500,000
	
135.9 	For a grant to Pipestone County to predesign, 
135.10 	design, construct, furnish, and equip a dental 
135.11 	care facility in Pipestone County. The county 
135.12 	may enter into an agreement under Minnesota 
135.13 	Statutes, section 16A.695, for operation of the 
135.14 	dental clinic. This project is not subject to the 
135.15 	requirements of Minnesota Statutes, section 
135.16 	16B.325.

135.17 	Sec. 37. Laws 2018, chapter 214, article 1, section 21, subdivision 26, is amended to read:

135.18
135.19	Subd. 26.St. Paul - Minnesota Museum of 
American Art
 				2,500,000
	
135.20 	For a grant to the St. Paul Port Authority to 
135.21 	acquire, design, construct, furnish, and equip 
135.22 	the Minnesota Museum of American Art in 
135.23 	the historic Pioneer Endicott Building. This 
135.24 	appropriation is in addition to the amount 
135.25 	appropriated by Laws 2017, First Special 
135.26 	Session chapter 8, article 1, section 20, 
135.27 	subdivision 21, and is available in accordance 
135.28 	with the requirements of that subdivision. This 
135.29 	appropriation may be used as needed for the 
135.30 	costs of the project, including but not limited 
135.31 	to secure loading dock, and art restoration and 
135.32 	exhibit preparation areas.
136.1 	Notwithstanding Minnesota Statutes, section 
136.2 	16A.642, the bond sale authorization and 
136.3 	appropriation of bond proceeds for this project 
136.4 	are available until December 31, 2024.

136.5 	Sec. 38. Laws 2018, chapter 214, article 1, section 21, subdivision 28, as amended by 
136.6 	Laws 2019, chapter 2, article 2, section 6, is amended to read:

136.7
136.8	Subd. 28.St. Paul - Southeast Asian Language 
Job Training Facilities
 				5,500,000
	
136.9 	For a grant to the city of St. Paul to predesign, 
136.10 	design, renovate, construct, furnish, and equip 
136.11 	a bus driver and mechanics training facility 
136.12 	on Sycamore Street in St. Paul for training 
136.13 	drivers and mechanics through programming 
136.14 	primarily in the Southeast Asian languages, 
136.15 	and to predesign, design, renovate, construct, 
136.16 	furnish, and equip a training facility on Plato 
136.17 	Avenue in St. Paul for use as a training facility 
136.18 	for health care, manufacturing, and 
136.19 	information technology jobs through 
136.20 	programming primarily in the Southeast Asian 
136.21 	languages. Notwithstanding the primary focus 
136.22 	as a workforce training facility described 
136.23 	above, a portion of the Plato site may be used 
136.24 	for colocated high school and child care 
136.25 	facilities open to the public. A portion of both 
136.26 	the Plato and Sycamore sites may include 
136.27 	on-site wrap-around supportive services to 
136.28 	assist the participants in training programs in 
136.29 	securing housing, mental health, adult basic 
136.30 	education, and health care enrollment and 
136.31 	access. This appropriation may be used to 
136.32 	acquire property for these purposes. The city 
136.33 	of St. Paul may enter into a lease or 
136.34 	management agreement with a nonprofit 
137.1 	corporation for either or both of these facilities 
137.2 	under Minnesota Statutes, section 16A.695.

137.3 	Sec. 39. Laws 2018, chapter 214, article 1, section 21, subdivision 29, is amended to read:

137.4
137.5
137.6	Subd. 29.Wabasha - National Eagle Center and 
Wabasha Rivertown Resurgence Riverfront 
Revitalization
 				8,000,000
	
137.7 	(a) $1,500,000 of this appropriation is for a 
137.8 	grant to the city of Wabasha to acquire land,
137.9 	predesign, design, renovate, construct, furnish, 
137.10 	and equipthe renovation and expansion of the 
137.11 	National Eagle Center in order to expand 
137.12 	program and exhibit space, and increase aviary 
137.13 	space for eagles, and for to design and 
137.14 	construct improvements to the riverfront in 
137.15 	Wabasha for infrastructure, large vessel 
137.16 	landing areas and docks, and public access 
137.17 	and program areas.
137.18 	(b) $2,500,000 of this appropriation is for a 
137.19 	grant to the city of Wabasha to acquire land, 
137.20 	design, renovate, construct, furnish, and equip 
137.21 	the National Eagle Center in order to expand 
137.22 	the program space, gift shop, and exhibit 
137.23 	space, and increase aviary space for eagles. If 
137.24 	the acquisition of land, design, renovation, 
137.25 	construction, furnishing, and equipping of the 
137.26 	National Eagle Center expansion of its 
137.27 	program space, gift shop, exhibit space, and 
137.28 	aviary space is complete, the City of Wabasha 
137.29 	may use any remaining money from this 
137.30 	appropriation toward the renovation of the 
137.31 	historical buildings on Main Street.
137.32 	(c) $4,000,000 of this appropriation is for a 
137.33 	grant to the city of Wabasha to predesign, 
137.34 	design, construct, renovate, furnish, and equip 
137.35 	the new auditorium, expansion of the Preston 
138.1 	Cook Exhibit, and final renovation of the 
138.2 	historical buildings on Main Street.

138.3 	Sec. 40. Laws 2019, First Special Session chapter 11, article 6, section 7, subdivision 2, 
138.4 	as amended by Laws 2020, chapter 116, article 6, section 17, is amended to read:
138.5 		Subd. 2.Debt service equalization aid. For debt service equalization aid under 
138.6 	Minnesota Statutes, section 123B.53, subdivision 6:

138.7		$
	20,684,000
	.....
	2020
	
138.9138.8
		$
	25,398,000
25,380,000
	.....
	2021
	
138.10 	The 2020 appropriation includes $2,292,000 for 2019 and $18,392,000 for 2020.
138.11 	The 2021 appropriation includes $2,043,000 for 2020 and $23,355,000 $23,337,000 for 
138.12 	2021.

138.13 	Sec. 41. RED LAKE AND NETT LAKE CAPITAL LOANS.
 138.14 	(a) Notwithstanding the capital loan contracts issued to Independent School District No. 
138.15 	38, Red Lake, and Independent School District No. 707, Nett Lake, under Minnesota Statutes, 
138.16 	section 126C.69, the capital loan balance outstanding for Independent School District No. 
138.17 	38, Red Lake, as of July 1, 2020, on the capital loan granted on April 27, 2015, is reduced 
138.18 	to $228,743. The capital loan balance outstanding for Independent School District No. 707, 
138.19 	Nett Lake, as of July 1, 2020, on the capital loan granted on October 24, 2006, is reduced 
138.20 	to $1,261,384. The capital loan balances on these loans in excess of these amounts are 
138.21 	forgiven.
138.22 	(b) All capital loan contracts issued prior to 2015 to Independent School District No. 
138.23 	38, Red Lake, under Minnesota Statutes, section 126C.69, cancel as of July 1, 2020, and 
138.24 	the capital loan balances on these loans are forgiven. The capital loan contract issued prior 
138.25 	to 1995 to Independent School District No. 707, Nett Lake, under Minnesota Statutes, 
138.26 	section 126C.69, cancels as of July 1, 2020, and the capital loan balance on this loan is 
138.27 	forgiven.
138.28 	(c) Maximum effort loan aid for Independent School District No. 38, Red Lake, and 
138.29 	Independent School District No. 707, Nett Lake, is the amount the districts would have 
138.30 	received under Minnesota Statutes, section 477A.09, based on the capital loan contracts 
138.31 	issued under Minnesota Statutes, section 126C.69, without the loan forgiveness granted 
138.32 	under paragraphs (a) and (b).
139.1 	(d) Notwithstanding any law to the contrary, the maximum effort capital loan authorized 
139.2 	in 2018 for Independent School District No. 38, Red Lake, must be repaid as a capital grant 
139.3 	and loan according to the provisions of section 12.

139.4 	Sec. 42. LAKE VERMILION-SOUDAN UNDERGROUND MINE STATE PARK; 
139.5 	SECONDARY UNIT DESIGNATION.
 139.6 	The commissioner of natural resources must manage the area within the statutory 
139.7 	boundary of Lake Vermilion-Soudan Underground Mine State Park that is located south of 
139.8 	State Highway 169 as a secondary unit within the state park, as authorized in Minnesota 
139.9 	Statutes, section 86A.08. The secondary unit is designated a state recreation area and must 
139.10 	be managed in a manner consistent with Minnesota Statutes, section 86A.05, subdivision 
139.11 	3. Within the secondary unit, in addition to other activities authorized in Lake 
139.12 	Vermilion-Soudan Underground Mine State Park, the commissioner must permit ingress 
139.13 	and egress on designated routes by off-highway vehicles, as defined in Minnesota Statutes, 
139.14 	section 84.771, into campgrounds and overnight facilities developed south of State Highway 
139.15 	169.

139.16 	Sec. 43. REPEALER.
 139.17 	(a) Minnesota Statutes 2018, sections 126C.65, subdivision 2; and 126C.68, subdivisions 
139.18 	1, 2, and 4, are repealed.
139.19 	(b) Minnesota Statutes 2019 Supplement, section 126C.68, subdivision 3, is repealed.
139.20 	(c) Minnesota Statutes 2018, section 16A.633, subdivision 4, is repealed.

139.21 	Sec. 44. EFFECTIVE DATE.
 139.22 	Except as otherwise provided, this article is effective the day following final enactment.

139.23 	ARTICLE 6
139.24 	PROPERTY TAXES AND AIDS

139.25 	Section 1. Minnesota Statutes 2019 Supplement, section 126C.17, subdivision 6, is amended 
139.26 	to read:
139.27 		Subd. 6.Referendum equalization levy. (a) A district's referendum equalization levy 
139.28 	equals the sum of the first tier referendum equalization levy and the second tier referendum 
139.29 	equalization levy.
140.1 	(b) A district's first tier referendum equalization levy equals the district's first tier 
140.2 	referendum equalization revenue times the lesser of (1) one or, (2) the ratio of the district's 
140.3 	referendum market value per resident pupil unit to $567,000 $650,000, or (3) the ratio of 
140.4 	the district's referendum market value per adjusted pupil unit to $650,000.
140.5 	(c) A district's second tier referendum equalization levy equals the district's second tier 
140.6 	referendum equalization revenue times the lesser of (1) one or, (2) the ratio of the district's 
140.7 	referendum market value per resident pupil unit to $290,000 $320,000, or (3) the ratio of 
140.8 	the district's referendum market value per adjusted pupil unit to $320,000.

140.9 	EFFECTIVE DATE. This section is effective for revenue in fiscal year 2022 and later.

140.10 	Sec. 2. Minnesota Statutes 2018, section 272.02, is amended by adding a subdivision to 
140.11 	read:
140.12 		Subd. 104.Certain property owned by an Indian tribe. (a) Property is exempt that:
140.13 	(1) is located in a county with a population greater than 28,000 but less than 29,000 as 
140.14 	of the 2010 federal census;
140.15 	(2) was on January 2, 2016, and is for the current assessment owned by a federally 
140.16 	recognized Indian tribe or its instrumentality, that is located in Minnesota;
140.17 	(3) was on January 2, 2016, erroneously treated as exempt under subdivision 7; and
140.18 	(4) is used for the same purpose as the property was used on January 2, 2016.
140.19 	(b) For assessment years 2019 and 2020, an exemption application under this subdivision 
140.20 	must be filed with the county assessor by August 1, 2020. Property taxes paid on property 
140.21 	exempt under this section for taxes payable in 2020 only shall be refunded by the county 
140.22 	by September 1, 2020.

140.23 	EFFECTIVE DATE. This section is effective retroactively from assessment year 2019.

140.24 	Sec. 3. Minnesota Statutes 2018, section 272.38, subdivision 1, is amended to read:
140.25 		Subdivision 1.Taxes to be first paid. (a) No structures, standing timber, minerals, sand, 
140.26 	gravel, peat, subsoil, or topsoil shall be removed from any tract of land until all the taxes 
140.27 	assessed against such tract and due and payable shall have been fully paid and discharged. 
140.28 	When the commissioner of management and budget or the county auditor has reason to 
140.29 	believe that any such structure, timber, minerals, sand, gravel, peat, subsoil, or topsoil will 
140.30 	be removed from such tract before such taxes shall have been paid, either may direct the 
140.31 	county attorney to bring suit in the name of the state to enjoin any and all persons from 
141.1 	removing such structure, timber, minerals, sand, gravel, peat, subsoil, or topsoil therefrom 
141.2 	until such taxes are paid. No bond shall be required of plaintiff in such suit.
141.3 	(b) If the county auditor determines that the removal of a structure is in the public interest, 
141.4 	including the health, safety, and well-being of the surrounding area, and that removal will 
141.5 	not impair the collection of property taxes, the county auditor may waive the requirements 
141.6 	of this subdivision.

141.7 	EFFECTIVE DATE. This section is effective the day following final enactment.

141.8 	Sec. 4. Minnesota Statutes 2018, section 273.13, subdivision 25, is amended to read:
141.9 		Subd. 25.Class 4. (a) Class 4a is residential real estate containing four or more units 
141.10 	and used or held for use by the owner or by the tenants or lessees of the owner as a residence 
141.11 	for rental periods of 30 days or more, excluding property qualifying for class 4d. Class 4a 
141.12 	also includes hospitals licensed under sections 144.50 to 144.56, other than hospitals exempt 
141.13 	under section 272.02, and contiguous property used for hospital purposes, without regard 
141.14 	to whether the property has been platted or subdivided. The market value of class 4a property 
141.15 	has a classification rate of 1.25 percent.
141.16 	(b) Class 4b includes:
141.17 	(1) residential real estate containing less than four units, including property rented as a 
141.18 	short-term rental property for more than 14 days in the preceding year, that does not qualify 
141.19 	as class 4bb, other than seasonal residential recreational property;
141.20 	(2) manufactured homes not classified under any other provision;
141.21 	(3) a dwelling, garage, and surrounding one acre of property on a nonhomestead farm 
141.22 	classified under subdivision 23, paragraph (b) containing two or three units; and
141.23 	(4) unimproved property that is classified residential as determined under subdivision 
141.24 	33.
141.25 	For the purposes of this paragraph, "short-term rental property" means nonhomestead 
141.26 	residential real estate rented for periods of less than 30 consecutive days.
141.27 	The market value of class 4b property has a classification rate of 1.25 percent.
141.28 	(c) Class 4bb includes:
141.29 	(1) nonhomestead residential real estate containing one unit, other than seasonal 
141.30 	residential recreational property;
142.1 	(2) a single family dwelling, garage, and surrounding one acre of property on a 
142.2 	nonhomestead farm classified under subdivision 23, paragraph (b); and
142.3 	(3) a condominium-type storage unit having an individual property identification number 
142.4 	that is not used for a commercial purpose.
142.5 	Class 4bb property has the same classification rates as class 1a property under subdivision 
142.6 	22.
142.7 	Property that has been classified as seasonal residential recreational property at any time 
142.8 	during which it has been owned by the current owner or spouse of the current owner does 
142.9 	not qualify for class 4bb.
142.10 	(d) Class 4c property includes:
142.11 	(1) except as provided in subdivision 22, paragraph (c), real and personal property 
142.12 	devoted to commercial temporary and seasonal residential occupancy for recreation purposes, 
142.13 	for not more than 250 days in the year preceding the year of assessment. For purposes of 
142.14 	this clause, property is devoted to a commercial purpose on a specific day if any portion of 
142.15 	the property is used for residential occupancy, and a fee is charged for residential occupancy. 
142.16 	Class 4c property under this clause must contain three or more rental units. A "rental unit" 
142.17 	is defined as a cabin, condominium, townhouse, sleeping room, or individual camping site 
142.18 	equipped with water and electrical hookups for recreational vehicles. A camping pad offered 
142.19 	for rent by a property that otherwise qualifies for class 4c under this clause is also class 4c 
142.20 	under this clause regardless of the term of the rental agreement, as long as the use of the 
142.21 	camping pad does not exceed 250 days. In order for a property to be classified under this 
142.22 	clause, either (i) the business located on the property must provide recreational activities, 
142.23 	at least 40 percent of the annual gross lodging receipts related to the property must be from 
142.24 	business conducted during 90 consecutive days, and either (A) at least 60 percent of all paid 
142.25 	bookings by lodging guests during the year must be for periods of at least two consecutive 
142.26 	nights; or (B) at least 20 percent of the annual gross receipts must be from charges for 
142.27 	providing recreational activities, or (ii) the business must contain 20 or fewer rental units, 
142.28 	and must be located in a township or a city with a population of 2,500 or less located outside 
142.29 	the metropolitan area, as defined under section 473.121, subdivision 2, that contains a portion 
142.30 	of a state trail administered by the Department of Natural Resources. For purposes of item 
142.31 	(i)(A), a paid booking of five or more nights shall be counted as two bookings. Class 4c 
142.32 	property also includes commercial use real property used exclusively for recreational 
142.33 	purposes in conjunction with other class 4c property classified under this clause and devoted 
142.34 	to temporary and seasonal residential occupancy for recreational purposes, up to a total of 
143.1 	two acres, provided the property is not devoted to commercial recreational use for more 
143.2 	than 250 days in the year preceding the year of assessment and is located within two miles 
143.3 	of the class 4c property with which it is used. In order for a property to qualify for 
143.4 	classification under this clause, the owner must submit a declaration to the assessor 
143.5 	designating the cabins or units occupied for 250 days or less in the year preceding the year 
143.6 	of assessment by January 15 of the assessment year. Those cabins or units and a proportionate 
143.7 	share of the land on which they are located must be designated class 4c under this clause 
143.8 	as otherwise provided. The remainder of the cabins or units and a proportionate share of 
143.9 	the land on which they are located will be designated as class 3a. The owner of property 
143.10 	desiring designation as class 4c property under this clause must provide guest registers or 
143.11 	other records demonstrating that the units for which class 4c designation is sought were not 
143.12 	occupied for more than 250 days in the year preceding the assessment if so requested. The 
143.13 	portion of a property operated as a (1) restaurant, (2) bar, (3) gift shop, (4) conference center 
143.14 	or meeting room, and (5) other nonresidential facility operated on a commercial basis not 
143.15 	directly related to temporary and seasonal residential occupancy for recreation purposes 
143.16 	does not qualify for class 4c. For the purposes of this paragraph, "recreational activities" 
143.17 	means renting ice fishing houses, boats and motors, snowmobiles, downhill or cross-country 
143.18 	ski equipment; providing marina services, launch services, or guide services; or selling bait 
143.19 	and fishing tackle;
143.20 	(2) qualified property used as a golf course if:
143.21 	(i) it is open to the public on a daily fee basis. It may charge membership fees or dues, 
143.22 	but a membership fee may not be required in order to use the property for golfing, and its 
143.23 	green fees for golfing must be comparable to green fees typically charged by municipal 
143.24 	courses; and
143.25 	(ii) it meets the requirements of section 273.112, subdivision 3, paragraph (d).
143.26 	A structure used as a clubhouse, restaurant, or place of refreshment in conjunction with 
143.27 	the golf course is classified as class 3a property;
143.28 	(3) real property up to a maximum of three acres of land owned and used by a nonprofit 
143.29 	community service oriented organization and not used for residential purposes on either a 
143.30 	temporary or permanent basis, provided that:
143.31 	(i) the property is not used for a revenue-producing activity for more than six days in 
143.32 	the calendar year preceding the year of assessment; or
143.33 	(ii) the organization makes annual charitable contributions and donations at least equal 
143.34 	to the property's previous year's property taxes and the property is allowed to be used for 
144.1 	public and community meetings or events for no charge, as appropriate to the size of the 
144.2 	facility.
144.3 	For purposes of this clause:
144.4 	(A) "charitable contributions and donations" has the same meaning as lawful gambling 
144.5 	purposes under section 349.12, subdivision 25, excluding those purposes relating to the 
144.6 	payment of taxes, assessments, fees, auditing costs, and utility payments;
144.7 	(B) "property taxes" excludes the state general tax;
144.8 	(C) a "nonprofit community service oriented organization" means any corporation, 
144.9 	society, association, foundation, or institution organized and operated exclusively for 
144.10 	charitable, religious, fraternal, civic, or educational purposes, and which is exempt from 
144.11 	federal income taxation pursuant to section 501(c)(3), (8), (10), or (19) of the Internal 
144.12 	Revenue Code; and
144.13 	(D) "revenue-producing activities" shall include but not be limited to property or that 
144.14 	portion of the property that is used as an on-sale intoxicating liquor or 3.2 percent malt 
144.15 	liquor establishment licensed under chapter 340A, a restaurant open to the public, bowling 
144.16 	alley, a retail store, gambling conducted by organizations licensed under chapter 349, an 
144.17 	insurance business, or office or other space leased or rented to a lessee who conducts a 
144.18 	for-profit enterprise on the premises.
144.19 	Any portion of the property not qualifying under either item (i) or (ii) is class 3a. The 
144.20 	use of the property for social events open exclusively to members and their guests for periods 
144.21 	of less than 24 hours, when an admission is not charged nor any revenues are received by 
144.22 	the organization shall not be considered a revenue-producing activity.
144.23 	The organization shall maintain records of its charitable contributions and donations 
144.24 	and of public meetings and events held on the property and make them available upon 
144.25 	request any time to the assessor to ensure eligibility. An organization meeting the requirement 
144.26 	under item (ii) must file an application by May 1 with the assessor for eligibility for the 
144.27 	current year's assessment. The commissioner shall prescribe a uniform application form 
144.28 	and instructions;
144.29 	(4) postsecondary student housing of not more than one acre of land that is owned by a 
144.30 	nonprofit corporation organized under chapter 317A and is used exclusively by a student 
144.31 	cooperative, sorority, or fraternity for on-campus housing or housing located within two 
144.32 	miles of the border of a college campus;
145.1 	(5)(i) manufactured home parks as defined in section 327.14, subdivision 3, excluding 
145.2 	manufactured home parks described in items (ii) and (iii), (ii) manufactured home parks as 
145.3 	defined in section 327.14, subdivision 3, that are described in section 273.124, subdivision 
145.4 	3a, and (iii) class I manufactured home parks as defined in section 327C.01, subdivision 
145.5 	13;
145.6 	(6) real property that is actively and exclusively devoted to indoor fitness, health, social, 
145.7 	recreational, and related uses, is owned and operated by a not-for-profit corporation, and is 
145.8 	located within the metropolitan area as defined in section 473.121, subdivision 2;
145.9 	(7) a leased or privately owned noncommercial aircraft storage hangar not exempt under 
145.10 	section 272.01, subdivision 2, and the land on which it is located, provided that:
145.11 	(i) the land is on an airport owned or operated by a city, town, county, Metropolitan 
145.12 	Airports Commission, or group thereof; and
145.13 	(ii) the land lease, or any ordinance or signed agreement restricting the use of the leased 
145.14 	premise, prohibits commercial activity performed at the hangar.
145.15 	If a hangar classified under this clause is sold after June 30, 2000, a bill of sale must be 
145.16 	filed by the new owner with the assessor of the county where the property is located within 
145.17 	60 days of the sale;
145.18 	(8) a privately owned noncommercial aircraft storage hangar not exempt under section 
145.19 	272.01, subdivision 2, and the land on which it is located, provided that:
145.20 	(i) the land abuts a public airport; and
145.21 	(ii) the owner of the aircraft storage hangar provides the assessor with a signed agreement 
145.22 	restricting the use of the premises, prohibiting commercial use or activity performed at the 
145.23 	hangar; and
145.24 	(9) residential real estate, a portion of which is used by the owner for homestead purposes, 
145.25 	and that is also a place of lodging, if all of the following criteria are met:
145.26 	(i) rooms are provided for rent to transient guests that generally stay for periods of 14 
145.27 	or fewer days;
145.28 	(ii) meals are provided to persons who rent rooms, the cost of which is incorporated in 
145.29 	the basic room rate;
145.30 	(iii) meals are not provided to the general public except for special events on fewer than 
145.31 	seven days in the calendar year preceding the year of the assessment; and
145.32 	(iv) the owner is the operator of the property.
146.1 	The market value subject to the 4c classification under this clause is limited to five rental 
146.2 	units. Any rental units on the property in excess of five, must be valued and assessed as 
146.3 	class 3a. The portion of the property used for purposes of a homestead by the owner must 
146.4 	be classified as class 1a property under subdivision 22;
146.5 	(10) real property up to a maximum of three acres and operated as a restaurant as defined 
146.6 	under section 157.15, subdivision 12, provided it: (i) is located on a lake as defined under 
146.7 	section 103G.005, subdivision 15, paragraph (a), clause (3); and (ii) is either devoted to 
146.8 	commercial purposes for not more than 250 consecutive days, or receives at least 60 percent 
146.9 	of its annual gross receipts from business conducted during four consecutive months. Gross 
146.10 	receipts from the sale of alcoholic beverages must be included in determining the property's 
146.11 	qualification under item (ii). The property's primary business must be as a restaurant and 
146.12 	not as a bar. Gross receipts from gift shop sales located on the premises must be excluded. 
146.13 	Owners of real property desiring 4c classification under this clause must submit an annual 
146.14 	declaration to the assessor by February 1 of the current assessment year, based on the 
146.15 	property's relevant information for the preceding assessment year;
146.16 	(11) lakeshore and riparian property and adjacent land, not to exceed six acres, used as 
146.17 	a marina, as defined in section 86A.20, subdivision 5, which is made accessible to the public 
146.18 	and devoted to recreational use for marina services. The marina owner must annually provide 
146.19 	evidence to the assessor that it provides services, including lake or river access to the public 
146.20 	by means of an access ramp or other facility that is either located on the property of the 
146.21 	marina or at a publicly owned site that abuts the property of the marina. No more than 800 
146.22 	feet of lakeshore may be included in this classification. Buildings used in conjunction with 
146.23 	a marina for marina services, including but not limited to buildings used to provide food 
146.24 	and beverage services, fuel, boat repairs, or the sale of bait or fishing tackle, are classified 
146.25 	as class 3a property; and
146.26 	(12) real and personal property devoted to noncommercial temporary and seasonal 
146.27 	residential occupancy for recreation purposes.
146.28 	Class 4c property has a classification rate of 1.5 percent of market value, except that (i) 
146.29 	each parcel of noncommercial seasonal residential recreational property under clause (12) 
146.30 	has the same classification rates as class 4bb property, (ii) manufactured home parks assessed 
146.31 	under clause (5), item (i), have the same classification rate as class 4b property, the market 
146.32 	value of manufactured home parks assessed under clause (5), item (ii), have a classification 
146.33 	rate of 0.75 percent if more than 50 percent of the lots in the park are occupied by 
146.34 	shareholders in the cooperative corporation or association and a classification rate of one 
146.35 	percent if 50 percent or less of the lots are so occupied, and class I manufactured home 
147.1 	parks as defined in section 327C.01, subdivision 13, have a classification rate of 1.0 percent, 
147.2 	(iii) commercial-use seasonal residential recreational property and marina recreational land 
147.3 	as described in clause (11), has a classification rate of one percent for the first $500,000 of 
147.4 	market value, and 1.25 percent for the remaining market value, (iv) the market value of 
147.5 	property described in clause (4) has a classification rate of one percent, (v) the market value 
147.6 	of property described in clauses (2), (6), and (10) has a classification rate of 1.25 percent, 
147.7 	(vi) that portion of the market value of property in clause (9) qualifying for class 4c property 
147.8 	has a classification rate of 1.25 percent, and (vii) property qualifying for classification under 
147.9 	clause (3) that is owned or operated by a congressionally chartered veterans organization 
147.10 	has a classification rate of one percent. The commissioner of veterans affairs must provide 
147.11 	a list of congressionally chartered veterans organizations to the commissioner of revenue 
147.12 	by June 30, 2017, and by January 1, 2018, and each year thereafter.
147.13 	(e) Class 4d property is qualifying low-income rental housing certified to the assessor 
147.14 	by the Housing Finance Agency under section 273.128, subdivision 3. If only a portion of 
147.15 	the units in the building qualify as low-income rental housing units as certified under section 
147.16 	273.128, subdivision 3, only the proportion of qualifying units to the total number of units 
147.17 	in the building qualify for class 4d. The remaining portion of the building shall be classified 
147.18 	by the assessor based upon its use. Class 4d also includes the same proportion of land as 
147.19 	the qualifying low-income rental housing units are to the total units in the building. For all 
147.20 	properties qualifying as class 4d, the market value determined by the assessor must be based 
147.21 	on the normal approach to value using normal unrestricted rents.
147.22 	(f) The first tier of market value of class 4d property has a classification rate of 0.75 
147.23 	percent. The remaining value of class 4d property has a classification rate of 0.25 percent. 
147.24 	For the purposes of this paragraph, the "first tier of market value of class 4d property" means 
147.25 	the market value of each housing unit up to the first tier limit. For the purposes of this 
147.26 	paragraph, all class 4d property value must be assigned to individual housing units. The 
147.27 	first tier limit is $100,000 for assessment year 2014. For subsequent years, the limit is 
147.28 	adjusted each year by the average statewide change in estimated market value of property 
147.29 	classified as class 4a and 4d under this section for the previous assessment year, excluding 
147.30 	valuation change due to new construction, rounded to the nearest $1,000, provided, however, 
147.31 	that the limit may never be less than $100,000. Beginning with assessment year 2015, the 
147.32 	commissioner of revenue must certify the limit for each assessment year by November 1 
147.33 	of the previous year.

147.34 	EFFECTIVE DATE. Notwithstanding Minnesota Statutes, section 273.01, this section 
147.35 	is effective beginning with assessments in 2020 and thereafter.

148.1 	Sec. 5. Minnesota Statutes 2019 Supplement, section 273.13, subdivision 34, is amended 
148.2 	to read:
148.3 		Subd. 34.Homestead of veteran with a disability or family caregiver. (a) All or a 
148.4 	portion of the market value of property owned by a veteran and serving as the veteran's 
148.5 	homestead under this section is excluded in determining the property's taxable market value 
148.6 	if the veteran has a service-connected disability of 70 percent or more as certified by the 
148.7 	United States Department of Veterans Affairs. To qualify for exclusion under this subdivision, 
148.8 	the veteran must have been honorably discharged from the United States armed forces, as 
148.9 	indicated by United States Government Form DD214 or other official military discharge 
148.10 	papers.
148.11 	(b)(1) For a disability rating of 70 percent or more, $150,000 of market value is excluded, 
148.12 	except as provided in clause (2); and
148.13 	(2) for a total (100 percent) and permanent disability, $300,000 of market value is 
148.14 	excluded.
148.15 	(c) If a veteran with a disability qualifying for a valuation exclusion under paragraph 
148.16 	(b), clause (2), predeceases the veteran's spouse, and if upon the death of the veteran the 
148.17 	spouse holds the legal or beneficial title to the homestead and permanently resides there, 
148.18 	the exclusion shall carry over to the benefit of the veteran's spouse until such time as the 
148.19 	spouse remarries, or sells, transfers, or otherwise disposes of the property, except as otherwise 
148.20 	provided in paragraph (n). Qualification under this paragraph requires an application under 
148.21 	paragraph (h), and a spouse must notify the assessor if there is a change in the spouse's 
148.22 	marital status, ownership of the property, or use of the property as a permanent residence.
148.23 	(d) If the spouse of a member of any branch or unit of the United States armed forces 
148.24 	who dies due to a service-connected cause while serving honorably in active service, as 
148.25 	indicated on United States Government Form DD1300 or DD2064, holds the legal or 
148.26 	beneficial title to a homestead and permanently resides there, the spouse is entitled to the 
148.27 	benefit described in paragraph (b), clause (2), until such time as the spouse remarries or 
148.28 	sells, transfers, or otherwise disposes of the property, except as otherwise provided in 
148.29 	paragraph (n).
148.30 	(e) If a veteran meets the disability criteria of paragraph (a) but does not own property 
148.31 	classified as homestead in the state of Minnesota, then the homestead of the veteran's primary 
148.32 	family caregiver, if any, is eligible for the exclusion that the veteran would otherwise qualify 
148.33 	for under paragraph (b).
149.1 	(f) In the case of an agricultural homestead, only the portion of the property consisting 
149.2 	of the house and garage and immediately surrounding one acre of land qualifies for the 
149.3 	valuation exclusion under this subdivision.
149.4 	(g) A property qualifying for a valuation exclusion under this subdivision is not eligible 
149.5 	for the market value exclusion under subdivision 35, or classification under subdivision 22, 
149.6 	paragraph (b).
149.7 	(h) To qualify for a valuation exclusion under this subdivision a property owner must 
149.8 	apply to the assessor by December 15 of the first assessment year for which the exclusion 
149.9 	is sought. For an application received after December 15, the exclusion shall become effective 
149.10 	for the following assessment year. Except as provided in paragraph (c), the owner of a 
149.11 	property that has been accepted for a valuation exclusion must notify the assessor if there 
149.12 	is a change in ownership of the property or in the use of the property as a homestead.
149.13 	(i) A first-time application by a qualifying spouse for the market value exclusion under 
149.14 	paragraph (d) must be made any time within two years of the death of the service member.
149.15 	(j) For purposes of this subdivision:
149.16 	(1) "active service" has the meaning given in section 190.05;
149.17 	(2) "own" means that the person's name is present as an owner on the property deed;
149.18 	(3) "primary family caregiver" means a person who is approved by the secretary of the 
149.19 	United States Department of Veterans Affairs for assistance as the primary provider of 
149.20 	personal care services for an eligible veteran under the Program of Comprehensive Assistance 
149.21 	for Family Caregivers, codified as United States Code, title 38, section 1720G; and
149.22 	(4) "veteran" has the meaning given the term in section 197.447.
149.23 	(k) If a veteran dying after December 31, 2011, did not apply for or receive the exclusion 
149.24 	under paragraph (b), clause (2), before dying, the veteran's spouse is entitled to the benefit 
149.25 	under paragraph (b), clause (2), until the spouse remarries or sells, transfers, or otherwise 
149.26 	disposes of the property, except as otherwise provided in paragraph (n), if:
149.27 	(1) the spouse files a first-time application within two years of the death of the service 
149.28 	member or by June 1, 2019, whichever is later;
149.29 	(2) upon the death of the veteran, the spouse holds the legal or beneficial title to the 
149.30 	homestead and permanently resides there;
149.31 	(3) the veteran met the honorable discharge requirements of paragraph (a); and
149.32 	(4) the United States Department of Veterans Affairs certifies that:
150.1 	(i) the veteran met the total (100 percent) and permanent disability requirement under 
150.2 	paragraph (b), clause (2); or
150.3 	(ii) the spouse has been awarded dependency and indemnity compensation.
150.4 	(l) The purpose of this provision of law providing a level of homestead property tax 
150.5 	relief for veterans with a disability, their primary family caregivers, and their surviving 
150.6 	spouses is to help ease the burdens of war for those among our state's citizens who bear 
150.7 	those burdens most heavily.
150.8 	(m) By July 1, the county veterans service officer must certify the disability rating and 
150.9 	permanent address of each veteran receiving the benefit under paragraph (b) to the assessor.
150.10 	(n) A spouse who received the benefit in paragraph (c), (d), or (k) but no longer holds 
150.11 	the legal or beneficial title to the property may continue to receive the exclusion for a 
150.12 	property other than the property for which the exclusion was initially granted until the spouse 
150.13 	remarries or sells, transfers, or otherwise disposes of the property, provided that:
150.14 	(1) the spouse applies under paragraph (h) for the continuation of the exclusion allowed 
150.15 	under this paragraph;
150.16 	(2) the spouse holds the legal or beneficial title to the property for which the continuation 
150.17 	of the exclusion is sought under this paragraph, and permanently resides there;
150.18 	(3) the estimated market value of the property for which the exclusion is sought under 
150.19 	this paragraph is less than or equal to the estimated market value of the property that first 
150.20 	received the exclusion, based on the value of each property on the date of the sale of the 
150.21 	property that first received the exclusion; and
150.22 	(4) the spouse has not previously received the benefit under this paragraph for a property 
150.23 	other than the property for which the exclusion is sought.

150.24 	EFFECTIVE DATE. This section is effective beginning with taxes payable in 2021.

150.25 	Sec. 6. 2019 AID PENALTY FORGIVENESS; ADDITIONAL FILING REQUIRED 
150.26 	IN 2020.
 150.27 	(a) Notwithstanding Minnesota Statutes, section 477A.017, subdivision 3, the 
150.28 	commissioner of revenue shall make a payment of $9,280 to the city of Sargeant by August 
150.29 	31, 2020, to compensate the city for its 2019 aid payment under Minnesota Statutes, section 
150.30 	477A.013, that was withheld under Minnesota Statutes, section 477A.017, subdivision 3.
150.31 	(b) The second half of the calendar year 2020 aid payment to the city under Minnesota 
150.32 	Statutes, section 477A.013, will be withheld until the state auditor certifies to the 
151.1 	commissioner of revenue that the city has complied with all reporting requirements under 
151.2 	Minnesota Statutes, section 477A.017, subdivision 3, for calendar years 2018 and 2019. 
151.3 	The commissioner of revenue must make the second payment for calendar year 2020 within 
151.4 	one month of receiving this certification from the state auditor. If the city has not complied 
151.5 	with all reporting requirements under Minnesota Statutes, section 477A.017, subdivision 
151.6 	3, for calendar years 2018 and 2019 by December 1, 2020, the city will receive no second 
151.7 	half aid payment under Minnesota Statutes, section 477A.013, for calendar year 2020.

151.8 	EFFECTIVE DATE. This section is effective the day following final enactment.

151.9 	Sec. 7. 2019 AID PENALTY FORGIVENESS.
 151.10 	Notwithstanding Minnesota Statutes, section 477A.017, subdivision 3, the city of 
151.11 	Roosevelt shall receive its aid payment for calendar year 2019 under Minnesota Statutes, 
151.12 	section 477A.013, that was withheld under Minnesota Statutes, section 477A.017, subdivision 
151.13 	3, provided that the state auditor certifies to the commissioner of revenue that the state 
151.14 	auditor received the annual financial reporting form for 2018 from the city as well as all 
151.15 	forms, including the financial statement and annual financial reporting form for calendar 
151.16 	year 2019 by August 1, 2020. The commissioner of revenue shall make a payment of $25,410 
151.17 	by August 30, 2020.

151.18 	EFFECTIVE DATE. This section is effective the day following final enactment.

151.19 	Sec. 8. SCHOOL BUILDING EFFICIENCIES; DULUTH SCHOOL DISTRICT.
 151.20 		Subdivision 1.Plan. (a) Independent School District No. 709, Duluth, must develop a 
151.21 	plan to sell Historic Old Central High School to another party. The plan must document the 
151.22 	current operating costs of the facility, the expected maintenance costs for the facility over 
151.23 	the next 20 years, and describe the alternatives for the programs and staff currently located 
151.24 	at Historic Old Central High School.
151.25 	(b) The plan must also document potential building projects, which may include:
151.26 	(1) constructing or acquiring new administrative space;
151.27 	(2) adding transportation maintenance and bus storage facilities;
151.28 	(3) improving roads and infrastructure; and
151.29 	(4) preparing sites for building or demolishing the Duluth Central High School facility 
151.30 	constructed in 1971.
152.1 	(c) The plan must be submitted by the school board to the commissioner of education 
152.2 	after the hearing required in subdivision 2.
152.3 	(d) The commissioner must examine the plan, and if the commissioner concludes that 
152.4 	the plan will yield financial, student, and staff efficiencies for the district, approve the plan.
152.5 		Subd. 2.Public hearing. At least 30 days prior to submitting the projects listed in the 
152.6 	plan developed under subdivision 1 for review and comment, the school board must hold 
152.7 	a public hearing on the plan and the building projects. The school board must allow public 
152.8 	testimony on the proposal.
152.9 		Subd. 3.Review and comment. The district must submit the projects included in the 
152.10 	plan to the commissioner of education for review and comment under Minnesota Statutes, 
152.11 	section 123B.71.
152.12 		Subd. 4.Bond authorization. (a) Independent School District No. 709, Duluth, may 
152.13 	issue general obligation bonds in an amount not to exceed $31,500,000 under this section 
152.14 	to finance the school facility plan approved by the district and the commissioner of education 
152.15 	under subdivision 1. The district must comply with Minnesota Statutes, chapter 475, except 
152.16 	Minnesota Statutes, sections 475.58 and 475.59. The authority to issue bonds under this 
152.17 	section is in addition to any other bonding authority granted to the district.
152.18 	(b) At least 20 days before the issuance of bonds or the final certification of levies under 
152.19 	this section, the district must publish notice of the intended projects, the amount of the bonds 
152.20 	to be issued, and the total amount of the district's debt.
152.21 	(c) The debt service required by the bonds issued is debt service revenue under Minnesota 
152.22 	Statutes, section 123B.53.
152.23 		Subd. 5.Long-term facilities maintenance revenue. The commissioner of education 
152.24 	must ensure that the district's long-term facilities maintenance plan under Minnesota Statutes, 
152.25 	section 123B.595, reflects the savings outlined in the plan developed in subdivision 1.
152.26 		Subd. 6.Report. On February 15 of each even-numbered year, Independent School 
152.27 	District No. 709, Duluth, must submit a report on the outcomes and efficiencies achieved 
152.28 	under this section to the commissioner of education and to the chairs and ranking minority 
152.29 	members of the legislative committees having jurisdiction over education finance.

152.30 	EFFECTIVE DATE. This section is effective the day following final enactment.

153.1 	ARTICLE 7
153.2 	INDIVIDUAL INCOME AND CORPORATE FRANCHISE TAXES

153.3 	Section 1. Minnesota Statutes 2018, section 290.0131, subdivision 10, is amended to read:
153.4 		Subd. 10.Section 179 expensing. (a) For property placed in service in taxable years 
153.5 	beginning before January 1, 2020, except for qualifying depreciable property, 80 percent 
153.6 	of the amount by which the deduction allowed under the dollar limits of section 179 of the 
153.7 	Internal Revenue Code exceeds the deduction allowable by section 179 of the Internal 
153.8 	Revenue Code, as amended through December 31, 2003, is an addition.
153.9 	(b) For purposes of this subdivision, "qualifying depreciable property" means:
153.10 	(1) property for which a depreciation deduction is allowed under section 167 of the 
153.11 	Internal Revenue Code; and
153.12 	(2) property received as part of an exchange that qualifies for gain or loss recognition 
153.13 	deferral under section 1031 of the Internal Revenue Code of 1986, as amended through 
153.14 	December 16, 2016, but that does not qualify for gain or loss recognition deferral under 
153.15 	section 1031 of the Internal Revenue Code of 1986, as amended through December 31, 
153.16 	2018.

153.17 	EFFECTIVE DATE. This section is effective for property placed in service in taxable 
153.18 	years beginning after December 31, 2019, except that for taxpayers with qualifying 
153.19 	depreciable property, this section is effective retroactively and applies to the same tax periods 
153.20 	to which section 13303 of Public Law 115-97 relates.

153.21 	Sec. 2. Minnesota Statutes 2018, section 290.0132, is amended by adding a subdivision 
153.22 	to read:
153.23 		Subd. 30.Volunteer driver reimbursement. (a) The amount of mileage reimbursement 
153.24 	paid by a charitable organization for work as a volunteer driver is a subtraction. The 
153.25 	subtraction is limited to amounts paid per mile by the organization that:
153.26 	(1) exceed the mileage rate for use of an automobile in rendering gratuitous services to 
153.27 	a charitable organization under section 170(i) of the Internal Revenue Code; and
153.28 	(2) do not exceed the standard mileage rate for businesses established under Code of 
153.29 	Federal Regulations, title 26, section 1.274-5(j)(2).
153.30 	(b) For the purposes of this section, "charitable organization" means an organization 
153.31 	eligible for a charitable contribution under section 170(c) of the Internal Revenue Code.
154.1 	(c) This section expires for taxable years beginning after December 31, 2029.

154.2 	EFFECTIVE DATE. This section is effective for taxable years beginning after December 
154.3 	31, 2019, and before January 1, 2030.

154.4 	Sec. 3. Minnesota Statutes 2018, section 290.0133, subdivision 12, is amended to read:
154.5 		Subd. 12.Section 179 expensing. (a) For property placed in service in taxable years 
154.6 	beginning before January 1, 2020, except for qualifying depreciable property, 80 percent 
154.7 	of the amount by which the deduction allowed under the dollar limits of section 179 of the 
154.8 	Internal Revenue Code exceeds the deduction allowable by section 179 of the Internal 
154.9 	Revenue Code, as amended through December 31, 2003, is an addition.
154.10 	(b) For purposes of this subdivision, "qualifying depreciable property" means:
154.11 	(1) property for which a depreciation deduction is allowed under section 167 of the 
154.12 	Internal Revenue Code; and
154.13 	(2) property received as part of an exchange that qualifies for gain or loss recognition 
154.14 	deferral under section 1031 of the Internal Revenue Code of 1986, as amended through 
154.15 	December 16, 2016, but that does not qualify for gain or loss recognition deferral under 
154.16 	section 1031 of the Internal Revenue Code of 1986, as amended through December 31, 
154.17 	2018.

154.18 	EFFECTIVE DATE. This section is effective for property placed in service in taxable 
154.19 	years beginning after December 31, 2019, except that for taxpayers with qualifying 
154.20 	depreciable property, this section is effective retroactively and applies to the same tax periods 
154.21 	to which section 13303 of Public Law 115-97 relates.

154.22 	Sec. 4. Minnesota Statutes 2018, section 290.0682, subdivision 2, is amended to read:
154.23 		Subd. 2.Credit allowed; refundable; appropriation. (a) An eligible individual is 
154.24 	allowed a credit against the tax due under this chapter.
154.25 	(b) The credit for an eligible individual equals the least of:
154.26 	(1) eligible loan payments minus ten percent of an amount equal to adjusted gross income 
154.27 	in excess of $10,000, but in no case less than zero;
154.28 	(2) the earned income for the taxable year of the eligible individual, if any;
154.29 	(3) the sum of:
154.30 	(i) the interest portion of eligible loan payments made during the taxable year; and
155.1 	(ii) ten percent of the original loan amount of all qualified education loans of the eligible 
155.2 	individual; or
155.3 	(4) $500.
155.4 	(c) For a part-year resident, the credit must be allocated based on the percentage calculated 
155.5 	under section 290.06, subdivision 2c, paragraph (e).
155.6 	(d) In the case of a married couple, each spouse is eligible for the credit in this section.
155.7 	(e) If the amount of credit which a claimant is eligible to receive under this section 
155.8 	exceeds the claimant's tax liability under this chapter, the commissioner shall refund the 
155.9 	excess to the claimant.
155.10 	(f) An amount sufficient to pay the refunds required by this section is appropriated to 
155.11 	the commissioner from the general fund.

155.12 	EFFECTIVE DATE. This section is effective for taxable years beginning after December 
155.13 	31, 2020.

155.14 	Sec. 5. Minnesota Statutes 2019 Supplement, section 290.993, is amended to read:
155.15 	290.993 SPECIAL LIMITED ADJUSTMENT.
155.16 	(a) For an individual income taxpayer subject to tax under section 290.06, subdivision 
155.17 	2c, or a partnership that elects to file a composite return under section 289A.08, subdivision 
155.18 	7, for taxable years beginning after December 31, 2017, and before January 1, 2019, the 
155.19 	following special rules apply:
155.20 	(1) an individual income taxpayer may: (i) take the standard deduction; or (ii) make an 
155.21 	election under section 63(e) of the Internal Revenue Code to itemize, for Minnesota individual 
155.22 	income tax purposes, regardless of the choice made on their federal return; and
155.23 	(2) there is an adjustment to tax equal to the difference between the tax calculated under 
155.24 	this chapter using the Internal Revenue Code as amended through December 16, 2016, and 
155.25 	the tax calculated under this chapter using the Internal Revenue Code amended through 
155.26 	December 31, 2018, before the application of credits. The end result must be zero additional 
155.27 	tax due or refund.
155.28 	(b) The adjustment in paragraph (a), clause (2), does not apply to any changes due to 
155.29 	sections 11012, 11031, 13101, 13201, 13202, 13203, 13204, 13205, 13207, 13301, 13302, 
155.30 	13303, 13313, 13502, 13503, 13801, 14101, 14102, 14211 through 14215, and 14501 of 
155.31 	Public Law 115-97; and section 40411 of Public Law 115-123.

156.1 	EFFECTIVE DATE. This section is effective retroactively for taxable years beginning 
156.2 	after December 31, 2017, and before January 1, 2019.

156.3 	Sec. 6. SECTION 179 EXPENSING; SUBTRACTIONS.
 156.4 	No taxpayer with qualifying depreciable property is allowed a subtraction in computing 
156.5 	the taxpayer's net income for that qualifying depreciable property placed in service in taxable 
156.6 	years beginning after December 31, 2017, due to the retroactive exception for qualifying 
156.7 	depreciable property from the additions required under Minnesota Statutes, sections 290.0131, 
156.8 	subdivision 10, and 290.0133, subdivision 12. A taxpayer who claimed a subtraction under 
156.9 	Minnesota Statutes, section 290.0132, subdivision 14, or 290.0134, subdivision 14, for that 
156.10 	qualifying depreciable property must recompute the taxpayer's tax in the year in which the 
156.11 	qualifying depreciable property was placed in service and in each year a subtraction was 
156.12 	claimed.

156.13 	EFFECTIVE DATE. This section is effective retroactively and applies to the same tax 
156.14 	periods to which section 13303 of Public Law 115-97 relates.

156.15 	ARTICLE 8
156.16 	SALES AND USE TAXES

156.17 	Section 1. Minnesota Statutes 2018, section 297A.70, subdivision 13, is amended to read:
156.18 		Subd. 13.Fund-raising sales by or for nonprofit groups. (a) The following sales by 
156.19 	the specified organizations for fund-raising purposes are exempt, subject to the limitations 
156.20 	listed in paragraph (b):
156.21 	(1) all sales made by a nonprofit organization that exists solely for the purpose of 
156.22 	providing educational or social activities for young people primarily age 18 and under;
156.23 	(2) all sales made by an organization that is a senior citizen group or association of 
156.24 	groups if (i) in general it limits membership to persons age 55 or older; (ii) it is organized 
156.25 	and operated exclusively for pleasure, recreation, and other nonprofit purposes; and (iii) no 
156.26 	part of its net earnings inures to the benefit of any private shareholders;
156.27 	(3) the sale or use of tickets or admissions to a golf tournament held in Minnesota if the 
156.28 	beneficiary of the tournament's net proceeds qualifies as a tax-exempt organization under 
156.29 	section 501(c)(3) of the Internal Revenue Code; and
156.30 	(4) sales of candy sold for fund-raising purposes by a nonprofit organization that provides 
156.31 	educational and social activities primarily for young people age 18 and under.
157.1 	(b) The exemptions listed in paragraph (a) are limited in the following manner:
157.2 	(1) the exemption under paragraph (a), clauses (1) and (2), applies only to the first 
157.3 	$20,000 of the gross annual receipts of the organization from fund-raising; and
157.4 	(2) the exemption under paragraph (a), clause (1), does not apply if the sales are derived 
157.5 	from admission charges or from activities for which the money must be deposited with the 
157.6 	school district treasurer under section 123B.49, subdivision 2, or; and
157.7 	(3) the exemption under paragraph (a), clause (1), does not apply if the sales are derived 
157.8 	from admission charges or from activities for which the money must be recorded in the 
157.9 	same manner as other revenues or expenditures of the school district under section 123B.49, 
157.10 	subdivision 4., unless the following conditions are both met:
157.11 	(i) the sales are made for fund-raising purposes of a club, association, or other 
157.12 	organization of elementary or secondary school students organized for the purpose of 
157.13 	carrying on sports activities, educational activities, or other extracurricular activities; and
157.14 	(ii) the school district reserves revenue raised for extracurricular activities, as provided 
157.15 	in section 123B.49, subdivision 4, paragraph (e), and spends the revenue raised by a particular 
157.16 	extracurricular activity only for that extracurricular activity.
157.17 	(c) Sales of tangible personal property and services are exempt if the entire proceeds, 
157.18 	less the necessary expenses for obtaining the property or services, will be contributed to a 
157.19 	registered combined charitable organization described in section 43A.50, to be used 
157.20 	exclusively for charitable, religious, or educational purposes, and the registered combined 
157.21 	charitable organization has given its written permission for the sale. Sales that occur over 
157.22 	a period of more than 24 days per year are not exempt under this paragraph.
157.23 	(d) For purposes of this subdivision, a club, association, or other organization of 
157.24 	elementary or secondary school students organized for the purpose of carrying on sports, 
157.25 	educational, or other extracurricular activities is a separate organization from the school 
157.26 	district or school for purposes of applying the $20,000 limit.

157.27 	EFFECTIVE DATE. This section is effective for sales and purchases made after the 
157.28 	date of final enactment.

158.1 	Sec. 2. Minnesota Statutes 2019 Supplement, section 297A.71, subdivision 52, is amended 
158.2 	to read:
158.3 		Subd. 52.Construction; certain local government facilities. (a) Materials and supplies 
158.4 	used in and equipment incorporated into the construction, reconstruction, upgrade, expansion, 
158.5 	or remodeling of the following local government owned facilities are exempt:
158.6 	(1) a new fire station, which includes firefighting, emergency management, public safety 
158.7 	training, and other public safety facilities in the city of Monticello if materials, supplies, 
158.8 	and equipment are purchased after January 31, 2019, and before January 1, 2022;
158.9 	(2) a new fire station, which includes firefighting and public safety training facilities 
158.10 	and public safety facilities, in the city of Inver Grove Heights if materials, supplies, and 
158.11 	equipment are purchased after June 30, 2018, and before January 1, 2021;
158.12 	(3) a fire station and police station, including access roads, lighting, sidewalks, and 
158.13 	utility components, on or adjacent to the property on which the fire station or police station 
158.14 	are located that are necessary for safe access to and use of those buildings, in the city of 
158.15 	Minnetonka if materials, supplies, and equipment are purchased after May 23, 2019, and 
158.16 	before January 1, 2021 2022;
158.17 	(4) the school building in Independent School District No. 414, Minneota, if materials, 
158.18 	supplies, and equipment are purchased after January 1, 2018, and before January 1, 2021;
158.19 	(5) a fire station in the city of Mendota Heights, if materials, supplies, and equipment 
158.20 	are purchased after December 31, 2018, and before January 1, 2021; and
158.21 	(6) a Dakota County law enforcement collaboration center, also known as the Safety 
158.22 	and Mental Health Alternative Response Training (SMART) Center, if materials, supplies, 
158.23 	and equipment are purchased after June 30, 2019, and before July 1, 2021.;
158.24 	(7) a new fire station and emergency management operations center, including on-site 
158.25 	infrastructure improvements of parking lot, road access, lighting, sidewalks, and utility 
158.26 	components in the city of Maplewood if materials, supplies, and equipment are purchased 
158.27 	after September 30, 2020, and before April 1, 2023;
158.28 	(8) a new police station, which includes police administration, meeting, training, and 
158.29 	short-term detention facilities in the city of Crystal, if materials, supplies, and equipment 
158.30 	are purchased after December 31, 2020, and before January 1, 2024;
158.31 	(9) a new fire station, which includes firefighting, emergency management, public safety 
158.32 	training, and other public safety facilities in the city of Buffalo, if materials, supplies, and 
158.33 	equipment are purchased after April 30, 2020, and before November 1, 2021;
159.1 	(10) a new fire station in the city of Grand Rapids, if materials, supplies, and equipment 
159.2 	are purchased after July 31, 2020, and before August 1, 2022;
159.3 	(11) a new fire station constructed on the site of a previous fire station in the city of 
159.4 	Bloomington, if materials, supplies, and equipment are purchased after December 31, 2020, 
159.5 	and before January 1, 2023;
159.6 	(12) a fire station in the city of St. Peter if materials, supplies, and equipment are 
159.7 	purchased after June 30, 2020, and before March 1, 2022;
159.8 	(13) demolition and replacement of the existing Fire Station No. 2 on its existing site 
159.9 	and renovation and expansion of Fire Station No. 3, both in the city of Plymouth, if materials, 
159.10 	supplies, and equipment are purchased after January 1, 2021, and before March 31, 2023; 
159.11 	and
159.12 	(14) a regional public safety center and training facility in the city of Virginia for fire 
159.13 	and police departments, emergency medical services, regional emergency services training, 
159.14 	and other regional community needs, if materials, supplies, and equipment are purchased 
159.15 	after May 1, 2021, and before May 1, 2023.
159.16 	(b) The tax must be imposed and collected as if the rate under section 297A.62, 
159.17 	subdivision 1, applied and then refunded in the manner provided in section 297A.75.
159.18 	(c) The total refund for the project listed in paragraph (a), clause (3), must not exceed 
159.19 	$850,000.

159.20 	EFFECTIVE DATE. This section is effective retroactively from May 1, 2020.

159.21 	Sec. 3. STATE HIGH SCHOOL LEAGUE; FUNDING FLEXIBILITY.
 159.22 	Notwithstanding Minnesota Statutes, section 128C.24, the Minnesota State High School 
159.23 	League may reduce the transfer of sales tax savings to a nonprofit charitable foundation 
159.24 	created for the purpose of promoting high school extracurricular activities by up to $500,000 
159.25 	in total over the 2019-2020 and 2020-2021 school years. Any sales tax savings amounts 
159.26 	not transferred must be used for operations of the Minnesota State High School League.

159.27 	EFFECTIVE DATE. This section is effective the day following final enactment and 
159.28 	applies retroactively to sales tax savings in the 2019-2020 and 2020-2021 school years.

160.1 	ARTICLE 9
160.2 	PARTNERSHIP AUDITS

160.3 	Section 1. Minnesota Statutes 2018, section 270C.445, subdivision 6, is amended to read:
160.4 		Subd. 6.Enforcement; administrative order; penalties; cease and desist. (a) The 
160.5 	commissioner may impose an administrative penalty of not more than $1,000 per violation 
160.6 	of subdivision 3 or 5, or section 270C.4451, provided that a penalty may not be imposed 
160.7 	for any conduct for which a tax preparer penalty is imposed under section 289A.60, 
160.8 	subdivision 13. The commissioner may terminate a tax preparer's authority to transmit 
160.9 	returns electronically to the state, if the commissioner determines the tax preparer engaged 
160.10 	in a pattern and practice of violating this section. Imposition of a penalty under this paragraph 
160.11 	is subject to the contested case procedure under chapter 14. The commissioner shall collect 
160.12 	the penalty in the same manner as the income tax. There is no right to make a claim for 
160.13 	refund under section 289A.50 of the penalty imposed under this paragraph. Penalties imposed 
160.14 	under this paragraph are public data.
160.15 	(b) In addition to the penalty under paragraph (a), if the commissioner determines that 
160.16 	a tax preparer has violated subdivision 3 or 5, or section 270C.4451, the commissioner may 
160.17 	issue an administrative order to the tax preparer requiring the tax preparer to cease and 
160.18 	desist from committing the violation. The administrative order may include an administrative 
160.19 	penalty provided in paragraph (a).
160.20 	(c) If the commissioner issues an administrative order under paragraph (b), the 
160.21 	commissioner must send the order to the tax preparer addressed to the last known address 
160.22 	of the tax preparer.
160.23 	(d) A cease and desist order under paragraph (b) must:
160.24 	(1) describe the act, conduct, or practice committed and include a reference to the law 
160.25 	that the act, conduct, or practice violates; and
160.26 	(2) provide notice that the tax preparer may request a hearing as provided in this 
160.27 	subdivision.
160.28 	(e) Within 30 days after the commissioner issues an administrative order under paragraph 
160.29 	(b), the tax preparer may request a hearing to review the commissioner's action. The request 
160.30 	for hearing must be made in writing and must be served on the commissioner at the address 
160.31 	specified in the order. The hearing request must specifically state the reasons for seeking 
160.32 	review of the order. The date on which a request for hearing is served by mail is the postmark 
160.33 	date on the envelope in which the request for hearing is mailed.
161.1 	(f) If a tax preparer does not timely request a hearing regarding an administrative order 
161.2 	issued under paragraph (b), the order becomes a final order of the commissioner and is not 
161.3 	subject to review by any court or agency.
161.4 	(g) If a tax preparer timely requests a hearing regarding an administrative order issued 
161.5 	under paragraph (b), the hearing must be commenced within ten days after the commissioner 
161.6 	receives the request for a hearing.
161.7 	(h) A hearing timely requested under paragraph (e) is subject to the contested case 
161.8 	procedure under chapter 14, as modified by this subdivision. The administrative law judge 
161.9 	must issue a report containing findings of fact, conclusions of law, and a recommended 
161.10 	order within ten days after the completion of the hearing, the receipt of late-filed exhibits, 
161.11 	or the submission of written arguments, whichever is later.
161.12 	(i) Within five days of the date of the administrative law judge's report issued under 
161.13 	paragraph (h), any party aggrieved by the administrative law judge's report may submit 
161.14 	written exceptions and arguments to the commissioner. Within 15 days after receiving the 
161.15 	administrative law judge's report, the commissioner must issue an order vacating, modifying, 
161.16 	or making final the administrative order.
161.17 	(j) The commissioner and the tax preparer requesting a hearing may by agreement 
161.18 	lengthen any time periods prescribed in paragraphs (g) to (i).
161.19 	(k) An administrative order issued under paragraph (b) is in effect until it is modified 
161.20 	or vacated by the commissioner or an appellate court. The administrative hearing provided 
161.21 	by paragraphs (e) to (i) and any appellate judicial review as provided in chapter 14 constitute 
161.22 	the exclusive remedy for a tax preparer aggrieved by the order.
161.23 	(l) The commissioner may impose an administrative penalty, in addition to the penalty 
161.24 	under paragraph (a), up to $5,000 per violation of a cease and desist order issued under 
161.25 	paragraph (b). Imposition of a penalty under this paragraph is subject to the contested case 
161.26 	procedure under chapter 14. Within 30 days after the commissioner imposes a penalty under 
161.27 	this paragraph, the tax preparer assessed the penalty may request a hearing to review the 
161.28 	penalty order. The request for hearing must be made in writing and must be served on the 
161.29 	commissioner at the address specified in the order. The hearing request must specifically 
161.30 	state the reasons for seeking review of the order. The cease and desist order issued under 
161.31 	paragraph (b) is not subject to review in a proceeding to challenge the penalty order under 
161.32 	this paragraph. The date on which a request for hearing is served by mail is the postmark 
161.33 	date on the envelope in which the request for hearing is mailed. If the tax preparer does not 
161.34 	timely request a hearing, the penalty order becomes a final order of the commissioner and 
162.1 	is not subject to review by any court or agency. A penalty imposed by the commissioner 
162.2 	under this paragraph may be collected and enforced by the commissioner as an income tax 
162.3 	liability. There is no right to make a claim for refund under section 289A.50 of the penalty 
162.4 	imposed under this paragraph. A penalty imposed under this paragraph is public data.
162.5 	(m) If a tax preparer violates a cease and desist order issued under paragraph (b), the 
162.6 	commissioner may terminate the tax preparer's authority to transmit returns electronically 
162.7 	to the state. Termination under this paragraph is public data.
162.8 	(n) A cease and desist order issued under paragraph (b) is public data when it is a final 
162.9 	order.
162.10 	(o) Notwithstanding any other law, the commissioner may impose a penalty or take other 
162.11 	action under this subdivision against a tax preparer, with respect to a return, within the 
162.12 	period to assess tax on that return as provided by section sections289A.38 to 289A.382.
162.13 	(p) Notwithstanding any other law, the imposition of a penalty or any other action against 
162.14 	a tax preparer under this subdivision, other than with respect to a return, must be taken by 
162.15 	the commissioner within five years of the violation of statute.

162.16 	EFFECTIVE DATE. This section is effective retroactively for taxable years beginning 
162.17 	after December 31, 2017, except that for partnerships that make an election under Code of 
162.18 	Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively 
162.19 	and applies to the same tax periods to which the election relates.

162.20 	Sec. 2. Minnesota Statutes 2018, section 289A.31, subdivision 1, is amended to read:
162.21 		Subdivision 1.Individual income, fiduciary income, mining company, corporate 
162.22 	franchise, and entertainment taxes. (a) Individual income, fiduciary income, mining 
162.23 	company, and corporate franchise taxes, and interest and penalties, must be paid by the 
162.24 	taxpayer upon whom the tax is imposed, except in the following cases:
162.25 	(1) the tax due from a decedent for that part of the taxable year in which the decedent 
162.26 	died during which the decedent was alive and the taxes, interest, and penalty due for the 
162.27 	prior years must be paid by the decedent's personal representative, if any. If there is no 
162.28 	personal representative, the taxes, interest, and penalty must be paid by the transferees, as 
162.29 	defined in section 270C.58, subdivision 3, to the extent they receive property from the 
162.30 	decedent;
162.31 	(2) the tax due from an infant or other incompetent person must be paid by the person's 
162.32 	guardian or other person authorized or permitted by law to act for the person;
163.1 	(3) the tax due from the estate of a decedent must be paid by the estate's personal 
163.2 	representative;
163.3 	(4) the tax due from a trust, including those within the definition of a corporation, as 
163.4 	defined in section 290.01, subdivision 4, must be paid by a trustee; and
163.5 	(5) the tax due from a taxpayer whose business or property is in charge of a receiver, 
163.6 	trustee in bankruptcy, assignee, or other conservator, must be paid by the person in charge 
163.7 	of the business or property so far as the tax is due to the income from the business or property.
163.8 	(b) Entertainment taxes are the joint and several liability of the entertainer and the 
163.9 	entertainment entity. The payor is liable to the state for the payment of the tax required to 
163.10 	be deducted and withheld under section 290.9201, subdivision 7, and is not liable to the 
163.11 	entertainer for the amount of the payment.
163.12 	(c) The taxes imposed under sections 289A.35, paragraph (b), 289A.382, subdivision 
163.13 	3, and 290.0922 on partnerships are the joint and several liability of the partnership and the 
163.14 	general partners.

163.15 	EFFECTIVE DATE. This section is effective retroactively for taxable years beginning 
163.16 	after December 31, 2017, except that for partnerships that make an election under Code of 
163.17 	Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively 
163.18 	and applies to the same tax periods to which the election relates.

163.19 	Sec. 3. Minnesota Statutes 2018, section 289A.37, subdivision 2, is amended to read:
163.20 		Subd. 2.Erroneous refunds. (a) Except as provided in paragraph (b), an erroneous 
163.21 	refund occurs when the commissioner issues a payment to a person that exceeds the amount 
163.22 	the person is entitled to receive under law. An erroneous refund is considered an 
163.23 	underpayment of tax on the date issued.
163.24 	(b) To the extent that the amount paid does not exceed the amount claimed by the 
163.25 	taxpayer, an erroneous refund does not include the following:
163.26 	(1) any amount of a refund or credit paid pursuant to a claim for refund filed by a 
163.27 	taxpayer, including but not limited to refunds of claims made under section 290.06, 
163.28 	subdivision 23; 290.067; 290.0671; 290.0672; 290.0674; 290.0675; 290.0677; 290.068; 
163.29 	290.0681; or 290.0692; or chapter 290A; or
163.30 	(2) any amount paid pursuant to a claim for refund of an overpayment of tax filed by a 
163.31 	taxpayer.
164.1 	(c) The commissioner may make an assessment to recover an erroneous refund at any 
164.2 	time within two years from the issuance of the erroneous refund. If all or part of the erroneous 
164.3 	refund was induced by fraud or misrepresentation of a material fact, the assessment may 
164.4 	be made at any time.
164.5 	(d) Assessments of amounts that are not erroneous refunds under paragraph (b) must be 
164.6 	conducted under section sections289A.38 to 289A.382.

164.7 	EFFECTIVE DATE. This section is effective retroactively for taxable years beginning 
164.8 	after December 31, 2017, except that for partnerships that make an election under Code of 
164.9 	Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively 
164.10 	and applies to the same tax periods to which the election relates.

164.11 	Sec. 4. Minnesota Statutes 2019 Supplement, section 289A.38, subdivision 7, is amended 
164.12 	to read:
164.13 		Subd. 7.Federal tax changes. (a) If the amount of income, items of tax preference, 
164.14 	deductions, or credits for any year of a taxpayer, or the wages paid by a taxpayer for any 
164.15 	period, as reported to the Internal Revenue Service is changed or corrected by the 
164.16 	commissioner of Internal Revenue or other officer of the United States or other competent 
164.17 	authority, or where a renegotiation of a contract or subcontract with the United States results 
164.18 	in a change in income, items of tax preference, deductions, credits, or withholding tax, or, 
164.19 	in the case of estate tax, where there are adjustments to the taxable estate, the taxpayer shall 
164.20 	report the change or correction or renegotiation results federal adjustments in writing to the 
164.21 	commissioner. The federal adjustments report must be submitted within 180 days after the 
164.22 	final determination date and must be in the form of either an amended Minnesota estate, 
164.23 	withholding tax, corporate franchise tax, or income tax return conceding the accuracy of 
164.24 	the federal determination adjustment or a letter detailing how the federal determination
164.25 	adjustment is incorrect or does not change the Minnesota tax. An amended Minnesota 
164.26 	income tax return must be accompanied by an amended property tax refund return, if 
164.27 	necessary. A taxpayer filing an amended federal tax return must also file a copy of the 
164.28 	amended return with the commissioner of revenue within 180 days after filing the amended 
164.29 	return.
164.30 	(b) For the purposes of paragraph (a), a change or correction includes any case where a 
164.31 	taxpayer reaches a closing agreement or compromise with the Internal Revenue Service 
164.32 	under section 7121 or 7122 of the Internal Revenue Code. In the case of a final federal 
164.33 	adjustment arising from a partnership-level audit or an administrative adjustment request 
165.1 	filed by a partnership under section 6227 of the Internal Revenue Code, a taxpayer must 
165.2 	report adjustments as provided for under section 289A.382 and not this section.

165.3 	EFFECTIVE DATE. This section is effective retroactively for taxable years beginning 
165.4 	after December 31, 2017, except that for partnerships that make an election under Code of 
165.5 	Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively 
165.6 	and applies to the same tax periods to which the election relates.

165.7 	Sec. 5. Minnesota Statutes 2018, section 289A.38, subdivision 8, is amended to read:
165.8 		Subd. 8.Failure to report change or correction of federal return. If a taxpayer fails 
165.9 	to make a federal adjustments report as required by subdivision 7 or section 289A.382, the 
165.10 	commissioner may recompute the tax, including a refund, based on information available 
165.11 	to the commissioner. The tax may be recomputed within six years after the federal 
165.12 	adjustments report should have been filed, notwithstanding any period of limitations to the 
165.13 	contrary.

165.14 	EFFECTIVE DATE. This section is effective retroactively for taxable years beginning 
165.15 	after December 31, 2017, except that for partnerships that make an election under Code of 
165.16 	Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively 
165.17 	and applies to the same tax periods to which the election relates.

165.18 	Sec. 6. Minnesota Statutes 2018, section 289A.38, subdivision 9, is amended to read:
165.19 		Subd. 9.Report made of change or correction of federal return. If a taxpayer is 
165.20 	required to make a federal adjustments report under subdivision 7 or section 289A.382, and 
165.21 	does report the change or files a copy of the amended return, the commissioner may 
165.22 	recompute and reassess the tax due, including a refund (1) within one year after the federal 
165.23 	adjustments report or amended return is filed with the commissioner, notwithstanding any 
165.24 	period of limitations to the contrary, or (2) within any other applicable period stated in this 
165.25 	section, whichever period is longer. The period provided for the carryback of any amount 
165.26 	of loss or credit is also extended as provided in this subdivision, notwithstanding any law 
165.27 	to the contrary. If the commissioner has completed a field audit of the taxpayer, and, but 
165.28 	for this subdivision, the commissioner's time period to adjust the tax has expired, the 
165.29 	additional tax due or refund is limited to only those changes that are required to be made 
165.30 	to the return which relate to the changes made on the federal return. This subdivision does 
165.31 	not apply to sales and use tax.
165.32 	For purposes of this subdivision and section 289A.42, subdivision 2, a "field audit" is 
165.33 	the physical presence of examiners in the taxpayer's or taxpayer's representative's office 
166.1 	conducting an examination of the taxpayer with the intention of issuing an assessment or 
166.2 	notice of change in tax or which results in the issuing of an assessment or notice of change 
166.3 	in tax. The examination may include inspecting a taxpayer's place of business, tangible 
166.4 	personal property, equipment, computer systems and facilities, pertinent books, records, 
166.5 	papers, vouchers, computer printouts, accounts, and documents.
166.6 	A taxpayer may make estimated payments to the commissioner of the tax expected to 
166.7 	result from a pending audit by the Internal Revenue Service. The taxpayer may make 
166.8 	estimated payments prior to the due date of the federal adjustments report without the 
166.9 	taxpayer having to file the report with the commissioner. The commissioner must credit the 
166.10 	estimated tax payments against any tax liability of the taxpayer ultimately found to be due 
166.11 	to the commissioner. The estimated payments limit the accrual of further statutory interest 
166.12 	on that amount. If the estimated tax payments exceed the final tax liability and statutory 
166.13 	interest ultimately determined to be due, the taxpayer is entitled to a refund or credit for the 
166.14 	excess, provided the taxpayer files a federal adjustments report or claim for refund or credit 
166.15 	of tax, no later than one year following the final determination date.

166.16 	EFFECTIVE DATE. This section is effective retroactively for taxable years beginning 
166.17 	after December 31, 2017, except that for partnerships that make an election under Code of 
166.18 	Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively 
166.19 	and applies to the same tax periods to which the election relates.

166.20 	Sec. 7. Minnesota Statutes 2018, section 289A.38, subdivision 10, is amended to read:
166.21 		Subd. 10.Incorrect determination of federal adjusted gross income. Notwithstanding 
166.22 	any other provision of this chapter, if a taxpayer whose net income is determined under 
166.23 	section 290.01, subdivision 19, omits from income an amount that will under the Internal 
166.24 	Revenue Code extend the statute of limitations for the assessment of federal income taxes, 
166.25 	or otherwise incorrectly determines the taxpayer's federal adjusted gross income resulting 
166.26 	in adjustments by the Internal Revenue Service, then the period of assessment and 
166.27 	determination of tax will be that under the Internal Revenue Code. When a change is made 
166.28 	to federal income during the extended time provided under this subdivision, the provisions 
166.29 	under subdivisions 7 to 9 and section 289A.382 regarding additional extensions apply.

166.30 	EFFECTIVE DATE. This section is effective retroactively for taxable years beginning 
166.31 	after December 31, 2017, except that for partnerships that make an election under Code of 
166.32 	Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively 
166.33 	and applies to the same tax periods to which the election relates.

167.1 	Sec. 8. [289A.381] DEFINITIONS; PARTNERSHIPS; FEDERAL ADJUSTMENTS.
167.2 		Subdivision 1.Definitions relating to federal adjustments. Unless otherwise specified, 
167.3 	the definitions in this section apply for the purposes of sections 289A.38, subdivisions 7 to 
167.4 	9, 289A.381, and 289A.382.
167.5 		Subd. 2.Administrative adjustment request. "Administrative adjustment request" 
167.6 	means an administrative adjustment request filed by a partnership under section 6227 of 
167.7 	the Internal Revenue Code.
167.8 		Subd. 3.Audited partnership. "Audited partnership" means a partnership subject to a 
167.9 	federal adjustment resulting from a partnership-level audit.
167.10 		Subd. 4.Corporate partner. "Corporate partner" means a partner that is subject to tax 
167.11 	under section 290.02.
167.12 		Subd. 5.Direct partner. "Direct partner" means a partner that holds an immediate legal 
167.13 	ownership interest in a partnership or pass-through entity.
167.14 		Subd. 6.Exempt partner. "Exempt partner" means a partner that is exempt from taxes 
167.15 	on its net income under section 290.05, subdivision 1.
167.16 		Subd. 7.Federal adjustment. "Federal adjustment" means any change in an amount 
167.17 	calculated under the Internal Revenue Code, whether to income, gross estate, a credit, an 
167.18 	item of preference, or any other item that is used by a taxpayer to compute a tax administered 
167.19 	under this chapter for the reviewed year whether that change results from action by the 
167.20 	Internal Revenue Service or other competent authority, including a partnership-level audit, 
167.21 	or from the filing of an amended federal return, federal refund claim, or an administrative 
167.22 	adjustment request by the taxpayer.
167.23 		Subd. 8.Federal adjustments report. "Federal adjustments report" includes a method 
167.24 	or form prescribed by the commissioner for use by a taxpayer to report federal adjustments, 
167.25 	including an amended Minnesota tax return or a uniform multistate report.
167.26 		Subd. 9.Federal partnership representative. "Federal partnership representative" 
167.27 	means the person the partnership designates for the taxable year as the partnership's 
167.28 	representative, or the person the Internal Revenue Service has appointed to act as the 
167.29 	partnership representative, pursuant to section 6223(a) of the Internal Revenue Code.
167.30 		Subd. 10.Final determination date. "Final determination date" means:
167.31 	(1) for a federal adjustment arising from an audit by the Internal Revenue Service or 
167.32 	other competent authority, the first day on which no federal adjustment arising from that 
168.1 	audit remains to be finally determined, whether by agreement, or, if appealed or contested, 
168.2 	by a final decision with respect to which all rights of appeal have been waived or exhausted;
168.3 	(2) for a federal adjustment arising from an audit or other action by the Internal Revenue 
168.4 	Service or other competent authority, if the taxpayer filed as a member of a combined report 
168.5 	under section 290.17, subdivision 4, the first day on which no related federal adjustments 
168.6 	arising from that audit remain to be finally determined as described in clause (1) for the 
168.7 	entire combined group;
168.8 	(3) for a federal adjustment arising from the filing of an amended federal return, a federal 
168.9 	refund claim, or the filing by a partnership of an administrative adjustment request, the date 
168.10 	on which the amended return, refund claim, or administrative adjustment request was filed; 
168.11 	or
168.12 	(4) for agreements required to be signed by the Internal Revenue Service and the taxpayer, 
168.13 	the date on which the last party signed the agreement.
168.14 		Subd. 11.Final federal adjustment. "Final federal adjustment" means a federal 
168.15 	adjustment after the final determination date for that federal adjustment has passed.
168.16 		Subd. 12.Indirect partner. "Indirect partner" means either:
168.17 	(1) a partner in a partnership or pass-through entity that itself holds an immediate legal 
168.18 	ownership interest in another partnership or pass-through entity; or
168.19 	(2) a partner in a partnership or pass-through entity that holds an indirect interest in 
168.20 	another partnership or pass-through entity through another indirect partner.
168.21 		Subd. 13.Partner. "Partner" means a person that holds an interest directly or indirectly 
168.22 	in a partnership or other pass-through entity.
168.23 		Subd. 14.Partnership. "Partnership" has the meaning provided under section 7701(a)(2) 
168.24 	of the Internal Revenue Code.
168.25 		Subd. 15.Partnership-level audit. "Partnership-level audit" means an examination by 
168.26 	the Internal Revenue Service at the partnership level pursuant to subtitle F, chapter 63, 
168.27 	subchapter C, of the Internal Revenue Code, which results in federal adjustments and 
168.28 	adjustments to partnership-related items.
168.29 		Subd. 16.Pass-through entity. "Pass-through entity" means an entity, other than a 
168.30 	partnership, that is not subject to the tax imposed under section 290.02. The term pass-through 
168.31 	entity includes but is not limited to S corporations, estates, and trusts other than grantor 
168.32 	trusts.
169.1 		Subd. 17.Resident partner. "Resident partner" means an individual, trust, or estate  
169.2 	partner who is a resident of Minnesota under section 290.01, subdivision 7, 7a, or 7b, for 
169.3 	the relevant tax period.
169.4 		Subd. 18.Reviewed year. "Reviewed year" means the taxable year of a partnership that 
169.5 	is subject to a partnership-level audit from which federal adjustments arise.
169.6 		Subd. 19.Tiered partner. "Tiered partner" means any partner that is a partnership or 
169.7 	pass-through entity.
169.8 		Subd. 20.Unrelated business taxable income. "Unrelated business taxable income" 
169.9 	has the meaning provided under section 512 of the Internal Revenue Code.

169.10 	EFFECTIVE DATE. This section is effective retroactively for taxable years beginning 
169.11 	after December 31, 2017, except that for partnerships that make an election under Code of 
169.12 	Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively 
169.13 	and applies to the same tax periods to which the election relates.

169.14 	Sec. 9. [289A.382] REPORTING AND PAYMENT REQUIREMENTS.
169.15 		Subdivision 1.State partnership representative. (a) With respect to an action required 
169.16 	or permitted to be taken by a partnership under this section, or in a proceeding under section 
169.17 	270C.35 or 271.06, the state partnership representative for the reviewed year shall have the 
169.18 	sole authority to act on behalf of the partnership, and its direct partners and indirect partners 
169.19 	shall be bound by those actions.
169.20 	(b) The state partnership representative for the reviewed year is the partnership's federal 
169.21 	partnership representative unless the partnership, in a form and manner prescribed by the 
169.22 	commissioner, designates another person as its state partnership representative.
169.23 		Subd. 2.Reporting and payment requirements for partnerships and tiered 
169.24 	partners. (a) Unless an audited partnership makes the election in subdivision 3, or for 
169.25 	adjustments required to be reported for federal purposes pursuant to section 6225(a)(2) of 
169.26 	the Internal Revenue Code, then, for all final federal adjustments the audited partnership 
169.27 	must comply with paragraph (b) and each direct partner of the audited partnership, other 
169.28 	than a tiered partner, must comply with paragraph (c).
169.29 	(b) No later than 90 days after the final determination date, the audited partnership must:
169.30 	(1) file a completed federal adjustments report, including all partner-level information 
169.31 	required under section 289A.12, subdivision 3, with the commissioner;
170.1 	(2) notify each of its direct partners of their distributive share of the final federal 
170.2 	adjustments;
170.3 	(3) file an amended composite report for all direct partners who were included in a 
170.4 	composite return under section 289A.08, subdivision 7, in the reviewed year, and pay the 
170.5 	additional amount that would have been due had the federal adjustments been reported 
170.6 	properly as required; and
170.7 	(4) file amended withholding reports for all direct partners who were or should have 
170.8 	been subject to nonresident withholding under section 290.92, subdivision 4b, in the reviewed 
170.9 	year, and pay the additional amount that would have been due had the federal adjustments 
170.10 	been reported properly as required.
170.11 	(c) No later than 180 days after the final determination date, each direct partner, other 
170.12 	than a tiered partner, that is subject to a tax administered under this chapter, other than the 
170.13 	sales tax, must:
170.14 	(1) file a federal adjustments report reporting their distributive share of the adjustments 
170.15 	reported to them under paragraph (b), clause (2); and
170.16 	(2) pay any additional amount of tax due as if the final federal adjustment had been 
170.17 	properly reported, plus any penalty and interest due under this chapter, and less any credit 
170.18 	for related amounts paid or withheld and remitted on behalf of the direct partner under 
170.19 	paragraph (b), clauses (3) and (4).
170.20 		Subd. 3.Election; partnership or tiered partners pay. (a) An audited partnership may 
170.21 	make an election under this subdivision to pay its assessment at the entity level. If an audited 
170.22 	partnership makes an election to pay its assessment at the entity level it must:
170.23 	(1) no later than 90 days after the final determination date, file a completed federal 
170.24 	adjustments report, including the residency information for all individual, trust, and estate 
170.25 	direct partners, and information pertaining to all other direct partners as prescribed by the 
170.26 	commissioner, and notify the commissioner that it is making the election under this 
170.27 	subdivision; and
170.28 	(2) no later than 180 days after the final determination date, pay an amount, determined 
170.29 	as follows, in lieu of taxes on partners:
170.30 	(i) exclude from final federal adjustments the distributive share of these adjustments 
170.31 	made to a direct exempt partner that is not unrelated business taxable income;
170.32 	(ii) exclude from final federal adjustments the distributive share of these adjustments 
170.33 	made to a direct partner that has filed a federal adjustments report and paid the applicable 
171.1 	tax, as required under subdivision 2, for the distributive share of adjustments reported on a 
171.2 	federal return under section 6225(c) of the Internal Revenue Code;
171.3 	(iii) assign and apportion at the partnership level using sections 290.17 to 290.20 the 
171.4 	total distributive share of the remaining final federal adjustments for the reviewed year 
171.5 	attributed to direct corporate partners and direct exempt partners, multiply the total by the 
171.6 	highest tax rate in section 290.06, subdivision 1, for the reviewed year, and calculate interest 
171.7 	and penalties as applicable under this chapter;
171.8 	(iv) allocate at the partnership level using section 290.17, subdivision 1, the total 
171.9 	distributive share of all final federal adjustments attributable to individual resident direct 
171.10 	partners for the reviewed year; multiply the total by the highest tax rate in section 290.06, 
171.11 	subdivision 2c, for the reviewed year; and calculate interest and penalties as applicable 
171.12 	under this chapter;
171.13 	(v) assign and apportion at the partnership level using sections 290.17 to 290.20 the total 
171.14 	distributive share of the remaining final federal adjustments attributable to nonresident 
171.15 	individual direct partners and direct partners who are an estate or a trust for the reviewed 
171.16 	year; multiply the total by the highest tax rate in section 290.06, subdivision 2c, for the 
171.17 	reviewed year; and calculate interest and penalties as applicable under this chapter;
171.18 	(vi) for the total distributive share of the remaining final federal adjustments reported 
171.19 	to tiered partners:
171.20 	(A) determine the amount of the adjustments that would be assigned using  section 290.17, 
171.21 	subdivision 2, paragraphs (a) to (d), excluding income or gains from intangible personal 
171.22 	property not employed in the business of the recipient of the income or gains if the recipient 
171.23 	of the income or gains is a resident of this state or is a resident trust or estate under section 
171.24 	290.17, subdivision 2, paragraph (c), or apportioned using sections 290.17, subdivision 3, 
171.25 	290.191, and 290.20, and then determine the portion of this amount that would be allocated 
171.26 	to this state;
171.27 	(B) determine the amount of the adjustments which are of a type which are fully sourced 
171.28 	to the taxpayer's state of residency under section 290.17, subdivision 2, paragraph (e), and 
171.29 	income or gains from intangible personal property not employed in the business of the 
171.30 	recipient of the income or gains if the recipient of the income or gains is a resident of this 
171.31 	state or is a resident trust or estate under section 290.17, subdivision 2, paragraph (c);
171.32 	(C) determine the portion of the amount determined in subitem (B) that can be established 
171.33 	to be properly allocable to nonresident indirect partners or other partners not subject to tax 
171.34 	on the adjustments; and
172.1 	(D) multiply the total of the amounts determined in subitems (A) and (B) reduced by 
172.2 	the amount determined in subitem (C) by the highest tax rate in section 290.06, subdivision 
172.3 	2c, for the reviewed year, and calculate interest and penalties as applicable under this chapter; 
172.4 	and
172.5 	(vii) add the amounts determined in items (iii) to (vi), and pay all applicable taxes, 
172.6 	penalties, and interest to the commissioner.
172.7 	(b) An audited partnership may not make an election under this subdivision to report:
172.8 	(1) a federal adjustment that results in unitary business income to a corporate partner 
172.9 	required to file as a member of a combined report under section 290.17, subdivision 4; or
172.10 	(2) any final federal adjustments resulting from an administrative adjustment request.
172.11 	(c) An audited partnership not otherwise subject to any reporting or payment obligation 
172.12 	to this state may not make an election under this subdivision.
172.13 		Subd. 4.Tiered partners and indirect partners. The direct and indirect partners of an 
172.14 	audited partnership that are tiered partners, and all of the partners of those tiered partners 
172.15 	that are subject to tax under chapter 290 are subject to the reporting and payment 
172.16 	requirements contained in subdivision 2 and the tiered partners are entitled to make the 
172.17 	elections provided in subdivision 3. The tiered partners or their partners shall make required 
172.18 	reports and payments no later than 90 days after the time for filing and furnishing of 
172.19 	statements to tiered partners and their partners as established under section 6226 of the 
172.20 	Internal Revenue Code.
172.21 		Subd. 5.Effects of election by partnership or tiered partner and payment of amount 
172.22 	due. (a) Unless the commissioner determines otherwise, an election under subdivision 3 is 
172.23 	irrevocable.
172.24 	(b) If an audited partnership or tiered partner properly reports and pays an amount 
172.25 	determined in subdivision 3, the amount will be treated as paid in lieu of taxes owed by the 
172.26 	partnership's direct partners and indirect partners, to the extent applicable, on the same final 
172.27 	federal adjustments. The direct partners or indirect partners of the partnership who are not 
172.28 	resident partners may not take any deduction or credit for this amount or claim a refund of 
172.29 	the amount in this state.
172.30 	(c) Nothing in this subdivision precludes resident direct partners from claiming a credit 
172.31 	against taxes paid under section 290.06 on any amounts paid by the audited partnership or 
172.32 	tiered partners on the resident partner's behalf to another state or local tax jurisdiction.
173.1 		Subd. 6.Failure of partnership or tiered partner to report or pay. Nothing in this 
173.2 	section prevents the commissioner from assessing direct partners or indirect partners for 
173.3 	taxes they owe, using the best information available, in the event that, for any reason, a 
173.4 	partnership or tiered partner fails to timely make any report or payment required by this 
173.5 	section.

173.6 	EFFECTIVE DATE. This section is effective retroactively for taxable years beginning 
173.7 	after December 31, 2017, except that for partnerships that make an election under Code of 
173.8 	Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively 
173.9 	and applies to the same tax periods to which the election relates.

173.10 	Sec. 10. Minnesota Statutes 2018, section 289A.42, is amended to read:
173.11 	289A.42 CONSENT TO EXTEND STATUTE.
173.12 		Subdivision 1.Extension agreement. If before the expiration of time prescribed in 
173.13 	sections 289A.38 to 289A.382 and 289A.40 for the assessment of tax or the filing of a claim 
173.14 	for refund, both the commissioner and the taxpayer have consented in writing to the 
173.15 	assessment or filing of a claim for refund after that time, the tax may be assessed or the 
173.16 	claim for refund filed at any time before the expiration of the agreed-upon period. The 
173.17 	period may be extended by later agreements in writing before the expiration of the period 
173.18 	previously agreed upon. The taxpayer and the commissioner may also agree to extend the 
173.19 	period for collection of the tax.
173.20 		Subd. 2.Federal extensions. When a taxpayer consents to an extension of time for the 
173.21 	assessment of federal withholding or income taxes, the period in which the commissioner 
173.22 	may recompute the tax is also extended, notwithstanding any period of limitations to the 
173.23 	contrary, as follows:
173.24 	(1) for the periods provided in section sections289A.38, subdivisions 8 and 9, and 
173.25 	289A.382, subdivisions 2 and 3;
173.26 	(2) for six months following the expiration of the extended federal period of limitations 
173.27 	when no change is made by the federal authority. If no change is made by the federal 
173.28 	authority, and, but for this subdivision, the commissioner's time period to adjust the tax has 
173.29 	expired, and if the commissioner has completed a field audit of the taxpayer, no additional 
173.30 	changes resulting in additional tax due or a refund may be made. For purposes of this 
173.31 	subdivision, "field audit" has the meaning given it in section 289A.38, subdivision 9.

173.32 	EFFECTIVE DATE. This section is effective retroactively for taxable years beginning 
173.33 	after December 31, 2017, except that for partnerships that make an election under Code of 
174.1 	Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively 
174.2 	and applies to the same tax periods to which the election relates.

174.3 	Sec. 11. Minnesota Statutes 2018, section 289A.60, subdivision 24, is amended to read:
174.4 		Subd. 24.Penalty for failure to notify of federal change. If a person fails to report to 
174.5 	the commissioner a change or correction of the person's federal return in the manner and 
174.6 	time prescribed in sectionsections 289A.38, subdivision 7, and 289A.382, there must be 
174.7 	added to the tax an amount equal to ten percent of the amount of any underpayment of 
174.8 	Minnesota tax attributable to the federal change.

174.9 	EFFECTIVE DATE. This section is effective retroactively for taxable years beginning 
174.10 	after December 31, 2017, except that for partnerships that make an election under Code of 
174.11 	Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively 
174.12 	and applies to the same tax periods to which the election relates.

174.13 	Sec. 12. Minnesota Statutes 2018, section 290.31, subdivision 1, is amended to read:
174.14 		Subdivision 1.Partners, not partnership, subject to tax. Except as provided under 
174.15 	section sections289A.35, paragraph (b), and 289A.382, subdivision 3, a partnership as such 
174.16 	shall not be subject to the income tax imposed by this chapter, but is subject to the tax 
174.17 	imposed under section 290.0922. Persons carrying on business as partners shall be liable 
174.18 	for income tax only in their separate or individual capacities.

174.19 	EFFECTIVE DATE. This section is effective retroactively for taxable years beginning 
174.20 	after December 31, 2017, except that for partnerships that make an election under Code of 
174.21 	Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively 
174.22 	and applies to the same tax periods to which the election relates.

174.23 	Sec. 13. Minnesota Statutes 2018, section 297F.17, subdivision 6, is amended to read:
174.24 		Subd. 6.Time limit for bad debt refund. Claims for refund must be filed with the 
174.25 	commissioner during the one-year period beginning with the timely filing of the taxpayer's 
174.26 	federal income tax return containing the bad debt deduction that is being claimed. Claimants 
174.27 	under this subdivision are subject to the notice requirements of section sections289A.38, 
174.28 	subdivision 7, and 289A.382.

174.29 	EFFECTIVE DATE. This section is effective retroactively for taxable years beginning 
174.30 	after December 31, 2017, except that for partnerships that make an election under Code of 
174.31 	Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively 
174.32 	and applies to the same tax periods to which the election relates.

175.1 	Sec. 14. Minnesota Statutes 2018, section 297G.16, subdivision 7, is amended to read:
175.2 		Subd. 7.Time limit for a bad debt deduction. Claims for refund must be filed with 
175.3 	the commissioner within one year of the filing of the taxpayer's income tax return containing 
175.4 	the bad debt deduction that is being claimed. Claimants under this subdivision are subject 
175.5 	to the notice requirements of section 289A.38, subdivision 7 sections 289A.38 to 289A.382.

175.6 	EFFECTIVE DATE. This section is effective retroactively for taxable years beginning 
175.7 	after December 31, 2017, except that for partnerships that make an election under Code of 
175.8 	Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively 
175.9 	and applies to the same tax periods to which the election relates.

175.10 	Sec. 15. Minnesota Statutes 2018, section 469.319, subdivision 4, is amended to read:
175.11 		Subd. 4.Repayment procedures. (a) For the repayment of taxes imposed under chapter 
175.12 	290 or 297A or local taxes collected pursuant to section 297A.99, a business must file an 
175.13 	amended return with the commissioner of revenue and pay any taxes required to be repaid 
175.14 	within 30 days after becoming subject to repayment under this section. The amount required 
175.15 	to be repaid is determined by calculating the tax for the period or periods for which repayment 
175.16 	is required without regard to the exemptions and credits allowed under section 469.315.
175.17 	(b) For the repayment of taxes imposed under chapter 297B, a business must pay any 
175.18 	taxes required to be repaid to the motor vehicle registrar, as agent for the commissioner of 
175.19 	revenue, within 30 days after becoming subject to repayment under this section.
175.20 	(c) For the repayment of property taxes, the county auditor shall prepare a tax statement 
175.21 	for the business, applying the applicable tax extension rates for each payable year and 
175.22 	provide a copy to the business and to the taxpayer of record. The business must pay the 
175.23 	taxes to the county treasurer within 30 days after receipt of the tax statement. The business 
175.24 	or the taxpayer of record may appeal the valuation and determination of the property tax to 
175.25 	the Tax Court within 30 days after receipt of the tax statement.
175.26 	(d) The provisions of chapters 270C and 289A relating to the commissioner's authority 
175.27 	to audit, assess, and collect the tax and to hear appeals are applicable to the repayment 
175.28 	required under paragraphs (a) and (b). The commissioner may impose civil penalties as 
175.29 	provided in chapter 289A, and the additional tax and penalties are subject to interest at the 
175.30 	rate provided in section 270C.40. The additional tax shall bear interest from 30 days after 
175.31 	becoming subject to repayment under this section until the date the tax is paid. Any penalty 
175.32 	imposed pursuant to this section shall bear interest from the date provided in section 270C.40, 
175.33 	subdivision 3, to the date of payment of the penalty.
176.1 	(e) If a property tax is not repaid under paragraph (c), the county treasurer shall add the 
176.2 	amount required to be repaid to the property taxes assessed against the property for payment 
176.3 	in the year following the year in which the auditor provided the statement under paragraph 
176.4 	(c).
176.5 	(f) For determining the tax required to be repaid, a reduction of a state or local sales or 
176.6 	use tax is deemed to have been received on the date that the good or service was purchased 
176.7 	or first put to a taxable use. In the case of an income tax or franchise tax, including the credit 
176.8 	payable under section 469.318, a reduction of tax is deemed to have been received for the 
176.9 	two most recent tax years that have ended prior to the date that the business became subject 
176.10 	to repayment under this section. In the case of a property tax, a reduction of tax is deemed 
176.11 	to have been received for the taxes payable in the year that the business became subject to 
176.12 	repayment under this section and for the taxes payable in the prior year.
176.13 	(g) The commissioner may assess the repayment of taxes under paragraph (d) any time 
176.14 	within two years after the business becomes subject to repayment under subdivision 1, or 
176.15 	within any period of limitations for the assessment of tax under sectionsections 289A.38
176.16 	to 289A.382, whichever period is later. The county auditor may send the statement under 
176.17 	paragraph (c) any time within three years after the business becomes subject to repayment 
176.18 	under subdivision 1.
176.19 	(h) A business is not entitled to any income tax or franchise tax benefits, including 
176.20 	refundable credits, for any part of the year in which the business becomes subject to 
176.21 	repayment under this section nor for any year thereafter. Property is not exempt from tax 
176.22 	under section 272.02, subdivision 64, for any taxes payable in the year following the year 
176.23 	in which the property became subject to repayment under this section nor for any year 
176.24 	thereafter. A business is not eligible for any sales tax benefits beginning with goods or 
176.25 	services purchased or first put to a taxable use on the day that the business becomes subject 
176.26 	to repayment under this section.

176.27 	EFFECTIVE DATE. This section is effective retroactively for taxable years beginning 
176.28 	after December 31, 2017, except that for partnerships that make an election under Code of 
176.29 	Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively 
176.30 	and applies to the same tax periods to which the election relates.

177.1 	ARTICLE 10
177.2 	MISCELLANEOUS TAX CHANGES

177.3 	Section 1. Minnesota Statutes 2018, section 297E.02, subdivision 6, as amended by Laws 
177.4 	2020, chapter 83, article 1, section 76, is amended to read:
177.5 		Subd. 6.Combined net receipts tax. (a) In addition to the taxes imposed under 
177.6 	subdivision 1, a tax is imposed on the combined net receipts of the organization. As used 
177.7 	in this section, "combined net receipts" is the sum of the organization's gross receipts from 
177.8 	lawful gambling less gross receipts directly derived from the conduct of paper bingo, raffles, 
177.9 	and paddlewheels, as defined in section 297E.01, subdivision 8, and less the net prizes 
177.10 	actually paid, other than prizes actually paid for paper bingo, raffles, and paddlewheels, for 
177.11 	the fiscal year. The combined net receipts of an organization are subject to a tax computed 
177.12 	according to the following schedule:

177.13
177.14		If the combined net receipts 
for the fiscal year are:
		The tax is:
		
177.15		Not over $87,500
		nine eight percent
		
177.16
177.17177.18		Over $87,500, but not over 
$122,500
		$7,875 $7,000 plus 18 16 percent of 
the amount over $87,500, but not over 
$122,500
		
177.19
177.20177.21		Over $122,500, but not 
over $157,500
		$14,175 $12,600 plus 27 24 percent 
of the amount over $122,500, but not 
over $157,500
		
177.22177.23		Over $157,500
		$23,625 $21,000 plus 36 32 percent 
of the amount over $157,500
		
177.24 	(b) Gross receipts derived from sports-themed tipboards are exempt from taxation under 
177.25 	this section. For purposes of this paragraph, a sports-themed tipboard means a sports-themed 
177.26 	tipboard as defined in section 349.12, subdivision 34, under which the winning numbers 
177.27 	are determined by the numerical outcome of a professional sporting event.

177.28 	EFFECTIVE DATE. This section is effective retroactively for games reported as played 
177.29 	after June 30, 2020.

177.30 	Sec. 2. Minnesota Statutes 2018, section 297E.021, subdivision 2, is amended to read:
177.31 		Subd. 2.Determination of revenue increase. By March 15 of each fiscal year, the 
177.32 	commissioner of management and budget, in consultation with the commissioner, shall 
177.33 	determine the estimated increase in revenues received from taxes imposed under this chapter 
177.34 	over the estimated revenues under the February 2012 state budget forecast for that fiscal 
177.35 	year. For fiscal years after fiscal year 2015, the commissioner of management and budget 
177.36 	shall use the February 2012 state budget forecast for fiscal year 2015 as the a baseline of: 
178.1 	$30,500,000 in fiscal years 2021 and thereafter. All calculations under this subdivision must 
178.2 	be made net of estimated refunds of the taxes required to be paid.

178.3 	EFFECTIVE DATE. This section is effective the day following final enactment.

178.4 	Sec. 3. Minnesota Statutes 2018, section 349.15, subdivision 1, is amended to read:
178.5 		Subdivision 1.Expenditure restrictions, requirements, and civil penalties. (a) Gross 
178.6 	profits from lawful gambling may be expended only for lawful purposes or allowable 
178.7 	expenses as authorized by the membership of the conducting organization at a monthly 
178.8 	meeting of the organization's membership.
178.9 	(b) For each 12-month period beginning July 1, a licensed organization will be evaluated 
178.10 	by the board to determine a rating based on the percentage of annual lawful purpose 
178.11 	expenditures, excluding those defined in section 349.12, subdivision 25, paragraph (a), 
178.12 	clauses (8) and (18), when compared to available gross profits total allowable expenses for 
178.13 	the same period. The rating will be used to determine the organization's profitability percent 
178.14 	and is not a rating of the organization's lawful gambling operation. An organization will be 
178.15 	evaluated according to the following criteria:
178.16 	(1) an organization that expends 50with a ratio of annual lawful purpose expenditures, 
178.17 	excluding those defined in section 349.12, subdivision 25, paragraph (a), clauses (8) and 
178.18 	(18), to allowable expenses of 100 percent or more of gross profits on lawful purposes will 
178.19 	receive a five-star rating;
178.20 	(2) an organization that expends 40with a ratio of annual lawful purpose expenditures, 
178.21 	excluding those defined in section 349.12, subdivision 25, paragraph (a), clauses (8) and 
178.22 	(18), to allowable expenses of 80 percent or more but less than 50 100 percent of gross 
178.23 	profits on lawful purposes will receive a four-star rating;
178.24 	(3) an organization that expends 30with a ratio of annual lawful purpose expenditures, 
178.25 	excluding those defined in section 349.12, subdivision 25, paragraph (a), clauses (8) and 
178.26 	(18), to allowable expenses of 60 percent or more but less than 40 80 percent of gross profits 
178.27 	on lawful purposes will receive a three-star rating;
178.28 	(4) an organization that expends 20with a ratio of annual lawful purpose expenditures, 
178.29 	excluding those defined in section 349.12, subdivision 25, paragraph (a), clauses (8) and 
178.30 	(18), to allowable expenses of 40 percent or more but less than 30 60 percent of gross profits 
178.31 	on lawful purposes will receive a two-star rating; and
178.32 	(5) an organization that expends less thanwith a ratio of annual lawful purpose 
178.33 	expenditures, excluding those defined in section 349.12, subdivision 25, paragraph (a), 
179.1 	clauses (8) and (18), to allowable expenses of 20 percent of gross profits on lawful purposes
179.2 	or more but less than 40 percent will receive a one-star rating; and
179.3 	(6) an organization with a ratio of annual lawful purpose expenditures, excluding those 
179.4 	defined in section 349.12, subdivision 25, paragraph (a), clauses (8) and (18), to allowable 
179.5 	expenses of less than 20 percent will receive a zero-star rating.
179.6 	(c) An organization that fails to expend a minimum of 30 20 percent annually of gross 
179.7 	profits of its annual total allowable expenses on lawful purposes, or 20 percent annually for 
179.8 	organizations that conduct lawful gambling in a location where the primary business is 
179.9 	bingo excluding those defined in section 349.12, subdivision 25, paragraph (a), clauses (8) 
179.10 	and (18), is automatically on probation effective July 1 for a period of one year. The 
179.11 	organization must increase its rating to the required minimum or be subject to sanctions by 
179.12 	the board. If an organization fails to meet the minimum after a one-year probation, the board 
179.13 	may suspend the organization's license or impose a civil penalty as follows:
179.14 	(1) in determining any suspension or penalty for a violation of this paragraph, the board 
179.15 	must consider any unique factors or extraordinary circumstances that caused the organization 
179.16 	to not meet the minimum rate of profitability. Unique factors or extraordinary circumstances 
179.17 	include, but are not limited to, the purchase of capital assets necessary to conduct lawful 
179.18 	gambling; road or other construction causing impaired access to the lawful gambling 
179.19 	premises; and flood, tornado, or other catastrophe that had a direct impact on the continuing 
179.20 	lawful gambling operation; and
179.21 	(2) notwithstanding section 349.151, subdivision 4, paragraph (a), clause (10), the board 
179.22 	may impose a civil penalty under this subdivision up to $10,000.

179.23 	EFFECTIVE DATE. This section is effective retroactively from July 1, 2020.

179.24 	Sec. 4. Minnesota Statutes 2018, section 349.151, subdivision 4, is amended to read:
179.25 		Subd. 4.Powers and duties. (a) The board has the following powers and duties:
179.26 	(1) to regulate lawful gambling to ensure it is conducted in the public interest;
179.27 	(2) to issue licenses to organizations and gambling managers, and to issue licenses and 
179.28 	renewals to distributors, distributor salespersons, manufacturers, and linked bingo game 
179.29 	providers;
179.30 	(3) to collect and deposit fees due under this chapter;
180.1 	(4) to receive reports required by this chapter and inspect all premises, records, books, 
180.2 	and other documents of organizations, distributors, manufacturers, and linked bingo game 
180.3 	providers to insure compliance with all applicable laws and rules;
180.4 	(5) to make rules authorized by this chapter;
180.5 	(6) to register gambling equipment and issue registration stamps;
180.6 	(7) to provide by rule for the mandatory posting by organizations conducting lawful 
180.7 	gambling of rules of play and the odds and/or house percentage on each form of lawful 
180.8 	gambling;
180.9 	(8) to report annually to the governor and legislature on its activities and on recommended 
180.10 	changes in the laws governing gambling, including an annual report that provides: a tabulation 
180.11 	of the number of compliance reviews completed; the percentage of organizations reviewed; 
180.12 	an average of the number of months between reviews; the number, location, and organization 
180.13 	of site inspections; and the number of allegations awaiting investigation by the board;
180.14 	(9) to report annually to the governor and legislature a financial summary for each 
180.15 	licensed organization identifying the gross receipts, prizes paid, allowable expenses, lawful 
180.16 	purpose expenditures including charitable contributions and all taxes and fees as per section 
180.17 	349.12, subdivision 25, paragraph (a), clauses (8) and (18), and the percentage of annual 
180.18 	gross profit used for lawful purposes;
180.19 	(10) to impose civil penalties of not more than $1,000 per violation on organizations, 
180.20 	distributors, distributor salespersons, manufacturers, linked bingo game providers, and 
180.21 	gambling managers for violating or failing to comply with any provision of this chapter, 
180.22 	chapter 297E, or any rule or order of the board;
180.23 	(11) to issue premises permits to organizations licensed to conduct lawful gambling;
180.24 	(12) to delegate to the director the authority to issue or deny license and premises permit 
180.25 	applications and renewals under criteria established by the board;
180.26 	(13) to delegate to the director the authority to approve or deny fund loss requests, 
180.27 	contribution of gambling funds to another licensed organization, and property expenditure 
180.28 	requests under criteria established by the board;
180.29 	(14) to suspend or revoke licenses and premises permits of organizations, distributors, 
180.30 	distributor salespersons, manufacturers, linked bingo game providers, or gambling managers 
180.31 	as provided in this chapter;
180.32 	(15) to approve or deny requests from licensees for:
181.1 	(i) waivers from fee requirements as provided in section 349.16, subdivision 6; and
181.2 	(ii) variances from Gambling Control Board rules under section 14.055; and
181.3 	(16) to register employees of organizations licensed to conduct lawful gambling;
181.4 	(17) to require fingerprints from persons determined by board rule to be subject to 
181.5 	fingerprinting;
181.6 	(18) to delegate to a compliance review group of the board the authority to investigate 
181.7 	alleged violations, issue consent orders, and initiate contested cases on behalf of the board;
181.8 	(19) to order organizations, distributors, distributor salespersons, manufacturers, linked 
181.9 	bingo game providers, and gambling managers to take corrective actions; and
181.10 	(20) to take all necessary steps to ensure the integrity of and public confidence in lawful 
181.11 	gambling.
181.12 	(b) The board, or director if authorized to act on behalf of the board, may by citation 
181.13 	assess any organization, distributor, distributor salesperson, manufacturer, linked bingo 
181.14 	game provider, or gambling manager a civil penalty of not more than $1,000 per violation 
181.15 	for a failure to comply with any provision of this chapter, chapter 297E, or any rule adopted 
181.16 	or order issued by the board. Any organization, distributor, distributor salesperson, gambling 
181.17 	manager, linked bingo game provider, or manufacturer assessed a civil penalty under this 
181.18 	paragraph may request a hearing before the board. Appeals of citations imposing a civil 
181.19 	penalty are not subject to the provisions of the Administrative Procedure Act.
181.20 	(c) All penalties received by the board must be deposited in the general fund.
181.21 	(d) All fees imposed by the board under sections 349.16 to 349.167 must be deposited 
181.22 	in the state treasury and credited to a lawful gambling regulation account in the special 
181.23 	revenue fund. Receipts in this account are available for the operations of the board up to 
181.24 	the amount authorized in biennial appropriations from the legislature.

181.25 	EFFECTIVE DATE. This section is effective retroactively from July 1, 2020.

181.26 	Sec. 5. Minnesota Statutes 2018, section 462A.38, as amended by Laws 2019, First Special 
181.27 	Session chapter 1, article 6, section 28, is amended to read:
181.28 	462A.38 WORKFORCE AND AFFORDABLE HOMEOWNERSHIP 
181.29 	DEVELOPMENT PROGRAM.
181.30 		Subdivision 1.Establishment. A workforce and affordable homeownership development 
181.31 	program is established to award homeownership development grants and loans to cities, 
182.1 	tribal governments, nonprofit organizations, cooperatives created under chapter 308A or 
182.2 	308B, and community land trusts created for the purposes outlined in section 462A.31, 
182.3 	subdivision 1, for development of workforce and affordable homeownership projects. The 
182.4 	purpose of the program is to increase the supply of workforce and affordable, owner-occupied 
182.5 	multifamily or single-family housing throughout Minnesota.
182.6 		Subd. 2.Use of funds. (a) Grant funds and loans awarded under this program may be 
182.7 	used for:
182.8 	(1) development costs;
182.9 	(2) rehabilitation;
182.10 	(3) land development; and
182.11 	(4) residential housing, including storm shelters and related community facilities.
182.12 	(b) A project funded through the grant this program shall serve households that meet 
182.13 	the income limits as provided in section 462A.33, subdivision 5, unless a project is intended 
182.14 	for the purpose outlined in section 462A.02, subdivision 6.
182.15 		Subd. 3.Application. The commissioner shall develop forms and procedures for soliciting 
182.16 	and reviewing applications for grants and loans under this section. The commissioner shall 
182.17 	consult with interested stakeholders when developing the guidelines and procedures for the 
182.18 	program. In making grants and loans, the commissioner shall establish semiannual application 
182.19 	deadlines in which grants and loans will be authorized from all or part of the available 
182.20 	appropriations.
182.21 		Subd. 4.Awarding grants and loans. Among comparable proposals, preference must 
182.22 	be given to proposals that include contributions from nonstate resources for the greatest 
182.23 	portion of the total development cost.
182.24 		Subd. 5.Statewide program. The agency shall attempt to make grants and loans in 
182.25 	approximately equal amounts to applicants outside and within the metropolitan area, as 
182.26 	defined under section 473.121, subdivision 2.
182.27 		Subd. 6.Report. Beginning January 15, 2018 2021, the commissioner must annually 
182.28 	submit a report to the chairs and ranking minority members of the senate and house of 
182.29 	representatives committees having jurisdiction over housing and workforce development 
182.30 	specifying the projects that received grants and loans under this section and the specific 
182.31 	purposes for which the grant or loan funds were used.
183.1 		Subd. 7.Workforce and affordable homeownership development account. A 
183.2 	workforce and affordable homeownership development account is established in the housing 
183.3 	development fund. Money in the account, including interest, is appropriated to the 
183.4 	commissioner of the Housing Finance Agency for the purposes of this section. The amount 
183.5 	appropriated under this section must supplement traditional sources of funding for this 
183.6 	purpose and must not be used as a substitute or to pay debt service on bonds.
183.7 		Subd. 8.Deposits; funding amount. (a) In fiscal years 2022 through 2031, an amount 
183.8 	equal to $4,000,000 of the state's portion of the proceeds derived from the mortgage registry 
183.9 	tax imposed under section 287.035 and the deed tax under section 287.21, is appropriated 
183.10 	from the general fund to the commissioner of the Housing Finance Agency to transfer to 
183.11 	the workforce and affordable homeownership development account in the housing 
183.12 	development fund. The appropriation must be made annually by September 15.
183.13 	(b) All loan repayments received under this section are to be deposited into the workforce 
183.14 	and affordable homeownership development account in the housing development fund.

183.15 	EFFECTIVE DATE. This section is effective the day following final enactment.

183.16 	Sec. 6. ADMINISTRATIVE APPROPRIATION.
 183.17 	$642,000 in fiscal year 2021 is appropriated to the commissioner of revenue to administer 
183.18 	this article. The base for this appropriation is $571,000 in fiscal year 2022 and $0 in fiscal 
183.19 	year 2023.

183.20 	EFFECTIVE DATE. This section is effective the day following final enactment.

183.21 	ARTICLE 11
183.22 	ACCOUNT TRANSFER

183.23 	Section 1. PREMIUM SECURITY ACCOUNT TRANSFER.
 183.24 	The commissioner of management and budget must transfer $100,000,000 in fiscal year 
183.25 	2021 from the premium security account established in Minnesota Statutes, section 62E.25, 
183.26 	subdivision 1, to the general fund. This is a onetime transfer.

183.27 	EFFECTIVE DATE. This section is effective the day following final enactment.

APPENDIX 

Repealed Minnesota Statutes: 202-H0003-2 

16A.633 CAPITAL FUNDING; MAINTAINING DATA AND REPORTING.Subd. 4.Report on jobs created or retained. 
By September 1 of each odd-numbered year, the commissioner must report to legislative committees with jurisdiction over capital investment on the jobs created or retained as a result of capital project funding by the state, whether with state general obligation bond proceeds or other state funding sources, during the previous biennium. Each state agency must provide the commissioner the information necessary, and must require its capital project grantees to provide the information necessary, for the commissioner to make the report. The report must include, but is not limited to, the following information: the number and types of jobs for each project, whether the jobs are new or retained, where the jobs are located, and pay ranges of the jobs. The Board of Regents of the University of Minnesota, the Board of Trustees of the Minnesota State Colleges and Universities, and each state agency receiving an appropriation for a capital project shall collect and provide the information at the time and in the manner required by the commissioner. This subdivision does not apply to Department of Transportation state-aid projects valued less than $5,000,000. 

126C.65 FUND ESTABLISHED; DIVISION INTO ACCOUNTS.Subd. 2.Debt service loan account. 
A debt service loan account must be maintained out of which loans under section 126C.68 must be made. All money appropriated to the fund by section 126C.66 shall be paid into this account initially. 

126C.68 DEBT SERVICE LOANS.Subdivision 1.Qualification; application; award; interest. 
Any district in which the required levy for debt service in any year will exceed its maximum effort debt service levy by ten percent or by $5,000, whichever is less, is qualified for a debt service loan hereunder in an amount not exceeding the amount applied for, and not exceeding one percent of the net debt of the district, and not exceeding the difference between the required and the maximum effort debt service levy in that year. Applications must be filed with the commissioner in each calendar year up to and including July 1. The commissioner shall determine whether the applicant is entitled to a loan and the amount thereof, and on or before October 1 shall certify to each applicant district the amount granted and its due date. The commissioner shall notify the county auditor of each county in which the district is located that the amount certified is available and appropriated for payment of principal and interest on its outstanding bonds. The auditors shall reduce by that amount the taxes otherwise leviable as the district's debt service levy on the tax rolls for that year. Each debt service loan shall bear interest from its date at a rate equal to the average annual rate payable on Minnesota state school loan bonds most recently issued prior to the disbursement of the loan to the district, but in no event less than 3-1/2 percent per annum on the principal amount from time to time remaining unpaid. Interest is payable on December 15 of the year following that in which the loan is received and annually thereafter. 

Subd. 2.Note. 
Each debt service loan must be evidenced by a note executed on behalf of the district by the signatures of its chair or vice-chair and the school district clerk. The note must be dated November 1 of the year in which executed, and must state its principal amount, interest rate, and that it is payable at the commissioner's office. The note must have printed thereon, or the commissioner shall attach thereto, a grill for entry of the date and amount of each payment and allocations of each payment to accrued interest or principal. The note must also include a certificate to be executed by the county auditor of each county in which any portion of the district is situated, prior to the delivery of the note, stating that the county auditor has entered the debt service loan evidenced thereby in the auditor's bond register. The notes must be delivered to the commissioner not later than November 15 of the year in which executed. The commissioner shall cause a record to be made and preserved showing the obligor district and the date and principal amount of each note. 

Subd. 3.Payment. 
The commissioner shall issue to each district whose note has been so received a payment on the debt service loan account of the maximum effort school loan fund, payable on presentation to the commissioner of management and budget out of any money in such account. The payment shall be issued by the commissioner in sufficient time to coincide with the next date on which the district is obligated to make principal or interest payments on its bonded debt in the ensuing year. Interest must accrue from the date such payment is issued. The proceeds thereof must be used by the district to pay principal or interest on its bonded debt falling due in the ensuing year. 

Subd. 4.Levy. 
Each district receiving a debt service loan shall levy for debt service in that year and each year thereafter, until all its debts to the fund are paid, (a) the amount of its maximum effort debt service levy, or (b) the amount of its required debt service levy less the amount of any debt service loan in that year, whichever is greater. The district shall remit payments to the commissioner according to section 126C.71. By September 30, the commissioner shall notify the county auditor of each county containing taxable property situated within the school district of the amount of the maximum effort debt service levy of the district for that year, and said county auditor or auditors shall extend upon the tax rolls an ad valorem tax upon all taxable property within the district in the aggregate amount so certified.