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HF 3287

as introduced - 93rd Legislature (2023 - 2024) Posted on 04/26/2023 10:56am

KEY: stricken = removed, old language.
underscored = added, new language.
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A bill for an act
 relating to transportation; taxes; establishing a temporary reduction in the rates of
the motor fuels tax; making transfers; appropriating money.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1. new text begin MOTOR FUELS TAX TEMPORARY REDUCTION.
new text end

new text begin (a) For a transaction or activity giving rise to a tax under Minnesota Statutes, section
296A.07 or 296A.08, that occurs during the period beginning July 1, 2023, and ending
December 31, 2024:
 new text end

new text begin (1) the tax rate imposed under Minnesota Statutes, section 296A.07, subdivision 3, is
as follows:
 new text end

new text begin (i) under clause (1), 10.65 cents per gallon;
 new text end

new text begin (ii) under clause (2), 8.55 cents per gallon; and
 new text end

new text begin (iii) under clause (3), 15 cents per gallon; and
 new text end

new text begin (2) the tax rate imposed under Minnesota Statutes, section 296A.08, subdivision 2, is
as follows:
 new text end

new text begin (i) under paragraph (a), 11.25 cents per gallon;
 new text end

new text begin (ii) under paragraph (b), nine cents per gallon;
 new text end

new text begin (iii) under paragraph (c), $0.1184 per thousand cubic feet or 15 cents per gasoline
equivalent, as defined in that section; and
 new text end

new text begin (iv) under paragraph (d), 15 cents per gallon.
 new text end

new text begin (b) For a transaction or activity giving rise to a tax under Minnesota Statutes, section
296A.08, subdivision 4, that occurs during the period specified in paragraph (a), the rate of
the tax is 15 cents per gallon.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
 new text end

Sec. 2. new text begin APPROPRIATION; MOTOR FUELS TAX TEMPORARY REDUCTION.
new text end

new text begin The amount necessary to implement the requirements under section 1 is appropriated
in fiscal year 2023 from the general fund to the commissioner of revenue for the
administrative costs of implementation. This is a onetime appropriation and is available
until June 30, 2025.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
 new text end

Sec. 3. new text begin TRANSFERS; MOTOR FUELS TAX TEMPORARY REDUCTION.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin (a) For purposes of this section, the following terms have
the meanings given.
 new text end

new text begin (b) "Fiscal year 2024 period forecast" means the most recent forecast of total state
revenue from the motor fuels tax that is attributed to occurring in the period beginning July
1, 2023, and ending June 30, 2024, as estimated absent the requirements under section 1.
 new text end

new text begin (c) "Fiscal year 2025 period forecast" means the most recent forecast of total state revenue
from the motor fuels tax that is attributed to occurring in the period beginning July 1, 2024,
and ending December 31, 2024, as estimated absent the requirements under section 1.
 new text end

new text begin Subd. 2. new text end

new text begin Transfers of nonhighway use amounts; fiscal year 2024. new text end

new text begin (a) In fiscal year
2024, each of the amounts as provided in paragraph (b) is transferred from the general fund
to the commissioner of transportation for deposit in the respective accounts specified in
Minnesota Statutes, section 296A.18, subdivisions 2 to 6 and 7, to provide for foregone
revenue due to the motor fuels tax rate reduction under section 1.
 new text end

new text begin (b) The commissioner must determine each of the amounts to transfer under paragraph
(a) based on:
 new text end

new text begin (1) the fiscal year 2024 period forecast; and
 new text end

new text begin (2) a calculation of amounts that are subject to transfer under Minnesota Statutes, section
296A.18, subdivisions 6a and 7, from the revenue estimated under clause (1).
 new text end

new text begin Subd. 3. new text end

new text begin Transfer to highway user tax distribution fund; fiscal year 2024. new text end

new text begin (a) In
fiscal year 2024, an amount as provided in paragraph (b) is transferred from the general
fund to the commissioner of transportation for deposit in the highway user tax distribution
fund to provide for foregone revenue due to the motor fuels tax rate reduction under section
1.
 new text end

new text begin (b) The commissioner must determine the amount to transfer under paragraph (a) based
on:
 new text end

new text begin (1) the fiscal year 2024 period forecast; less
 new text end

new text begin (2) the total from the amount determined for transfer under subdivision 2.
 new text end

new text begin Subd. 4. new text end

new text begin Transfers of nonhighway use amounts; fiscal year 2025. new text end

new text begin (a) In fiscal year
2025, each of the amounts as provided in paragraph (b) is transferred from the general fund
to the commissioner of transportation for deposit in the respective accounts specified in
Minnesota Statutes, section 296A.18, subdivisions 2 to 6 and 7, to provide for foregone
revenue due to the motor fuels tax rate reduction under section 1.
 new text end

new text begin (b) The commissioner must determine each of the amounts to transfer under paragraph
(a) based on:
 new text end

new text begin (1) the fiscal year 2025 period forecast; and
 new text end

new text begin (2) a calculation of amounts that are subject to transfer under Minnesota Statutes, section
296A.18, subdivisions 6a and 7, from the revenue estimated under clause (1).
 new text end

new text begin Subd. 5. new text end

new text begin Transfer to highway user tax distribution fund; fiscal year 2025. new text end

new text begin (a) In
fiscal year 2025, an amount as provided in paragraph (b) is transferred from the general
fund to the commissioner of transportation for deposit in the highway user tax distribution
fund to provide for foregone revenue due to the motor fuels tax rate reduction under section
1.
 new text end

new text begin (b) The commissioner must determine the amount to transfer under paragraph (a) based
on:
 new text end

new text begin (1) the fiscal year 2025 period forecast; less
 new text end

new text begin (2) the total from the amount determined for transfer under subdivision 4.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
 new text end