Minnesota Legislature
HF 3669
3rd Engrossment - 92nd Legislature (2021 - 2022) Posted on 05/12/2022 05:18pm
2.26 2.27
2.28 2.29 2.30 2.31
2.32 2.33 2.34
2.35 2.36 2.37 2.38 2.39 2.40 2.41 2.42 3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 3.9 3.10 3.11 3.12 3.13 3.14 3.15 3.16 3.17 3.18 3.19 3.20 3.21 3.22 3.23 3.24 3.25 3.26 3.27 3.28 3.29 3.30 3.31 3.32 3.33 3.34 4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9 4.10
4.11 4.12
4.13 4.14 4.15 4.16 4.17 4.18 4.19 4.20 4.21 4.22 4.23 4.24 4.25 4.26 4.27 4.28 4.29 4.30 4.31 4.32 4.33 5.1 5.2 5.3 5.4 5.5 5.6 5.7 5.8 5.9 5.10 5.11 5.12 5.13 5.14 5.15
5.16 5.17 5.18
5.19 5.20 5.21 5.22 5.23 5.24 5.25
5.26 5.27 5.28
6.1 6.2 6.3 6.4 6.5
6.6 6.7
6.8 6.9 6.10 6.11 6.12 6.13 6.14 6.15 6.16
6.17 6.18
6.19 6.20 6.21 6.22 6.23 6.24 6.25 6.26
6.27 6.28
7.1 7.2 7.3 7.4 7.5
7.6 7.7
7.8 7.9 7.10 7.11 7.12 7.13 7.14 7.15
7.16 7.17
7.18 7.19 7.20 7.21 7.22 7.23 7.24 7.25 7.26 7.27 7.28 7.29 7.30 8.1 8.2 8.3 8.4 8.5 8.6 8.7 8.8 8.9 8.10 8.11 8.12 8.13 8.14 8.15 8.16 8.17 8.18 8.19 8.20 8.21 8.22 8.23 8.24 8.25 8.26 8.27 8.28 8.29 8.30 9.1 9.2 9.3 9.4 9.5 9.6 9.7 9.8 9.9 9.10 9.11 9.12 9.13 9.14 9.15 9.16 9.17
9.18 9.19
9.20 9.21 9.22 9.23 9.24 9.25 9.26 9.27 9.28 9.29 9.30 9.31 10.1 10.2 10.3 10.4 10.5 10.6 10.7 10.8 10.9 10.10 10.11 10.12 10.13 10.14 10.15 10.16 10.17 10.18 10.19 10.20 10.21 10.22 10.23 10.24 10.25 10.26 10.27 10.28 10.29 10.30 10.31 11.1 11.2 11.3 11.4 11.5 11.6 11.7 11.8 11.9 11.10 11.11 11.12 11.13
11.14 11.15
11.16 11.17 11.18 11.19 11.20 11.21 11.22 11.23 11.24 11.25 11.26 11.27 11.28 11.29 11.30 11.31 12.1 12.2 12.3 12.4 12.5 12.6 12.7 12.8 12.9 12.10 12.11 12.12 12.13 12.14 12.15 12.16 12.17 12.18 12.19 12.20 12.21 12.22 12.23 12.24 12.25 12.26 12.27 12.28 12.29 12.30 12.31 12.32 12.33 13.1 13.2
13.3 13.4
13.5 13.6 13.7 13.8 13.9 13.10 13.11 13.12 13.13 13.14 13.15 13.16 13.17 13.18 13.19 13.20 13.21 13.22 13.23 13.24 13.25 13.26 13.27 13.28 13.29 13.30 13.31 13.32 14.1 14.2 14.3 14.4 14.5 14.6 14.7 14.8 14.9 14.10 14.11 14.12 14.13 14.14 14.15 14.16
14.17 14.18
14.19 14.20 14.21
14.22 14.23
14.24 14.25 14.26 14.27 14.28 14.29 14.30 15.1 15.2 15.3 15.4 15.5 15.6 15.7 15.8 15.9 15.10 15.11 15.12 15.13 15.14 15.15 15.16 15.17 15.18 15.19 15.20 15.21 15.22 15.23 15.24 15.25 15.26 15.27 15.28 15.29 15.30 15.31 15.32 16.1 16.2 16.3 16.4 16.5 16.6 16.7 16.8 16.9 16.10 16.11 16.12 16.13 16.14 16.15 16.16 16.17 16.18 16.19 16.20 16.21 16.22
16.23 16.24 16.25
16.26 16.27 16.28 16.29 16.30 16.31 17.1 17.2 17.3 17.4 17.5 17.6 17.7 17.8 17.9 17.10 17.11 17.12 17.13 17.14 17.15 17.16 17.17 17.18 17.19 17.20 17.21 17.22 17.23 17.24 17.25 17.26 17.27 17.28 17.29 17.30 17.31 17.32 18.1 18.2 18.3 18.4 18.5 18.6 18.7 18.8 18.9 18.10 18.11 18.12 18.13 18.14 18.15 18.16 18.17 18.18 18.19 18.20 18.21 18.22 18.23 18.24 18.25 18.26 18.27 18.28 18.29 18.30 19.1 19.2 19.3 19.4 19.5 19.6 19.7 19.8 19.9 19.10 19.11 19.12 19.13 19.14 19.15 19.16 19.17 19.18 19.19 19.20 19.21 19.22 19.23 19.24 19.25 19.26
19.27 19.28 19.29 19.30 19.31 19.32
20.1 20.2
20.3 20.4 20.5
20.6 20.7
20.8 20.9 20.10 20.11 20.12 20.13 20.14 20.15 20.16 20.17 20.18 20.19 20.20 20.21 20.22 20.23 20.24 20.25 20.26 20.27 20.28 20.29 21.1 21.2 21.3 21.4 21.5 21.6 21.7 21.8 21.9 21.10 21.11 21.12 21.13 21.14 21.15 21.16 21.17 21.18 21.19 21.20 21.21 21.22 21.23 21.24 21.25 21.26 21.27 21.28 21.29 21.30 21.31 21.32 21.33 22.1 22.2 22.3 22.4 22.5
22.6 22.7
22.8 22.9 22.10 22.11 22.12 22.13 22.14 22.15 22.16 22.17 22.18 22.19 22.20 22.21 22.22 22.23 22.24 22.25 22.26 22.27 22.28 22.29 22.30 22.31 22.32 23.1 23.2 23.3 23.4 23.5 23.6 23.7 23.8 23.9 23.10 23.11 23.12 23.13 23.14 23.15 23.16 23.17 23.18 23.19 23.20
23.21 23.22
23.23 23.24 23.25 23.26 23.27 23.28 23.29 23.30 24.1 24.2 24.3 24.4 24.5 24.6 24.7 24.8 24.9 24.10 24.11 24.12 24.13 24.14 24.15 24.16 24.17 24.18 24.19 24.20 24.21 24.22 24.23 24.24 24.25 24.26 24.27 24.28 24.29 24.30 24.31 24.32 24.33 25.1 25.2
25.3 25.4
25.5 25.6 25.7 25.8 25.9 25.10 25.11 25.12 25.13 25.14 25.15 25.16 25.17 25.18 25.19 25.20 25.21 25.22 25.23 25.24 25.25 25.26 25.27 25.28 25.29 25.30 25.31 25.32 25.33 26.1 26.2 26.3 26.4 26.5 26.6 26.7 26.8 26.9 26.10 26.11 26.12 26.13 26.14 26.15 26.16 26.17 26.18 26.19 26.20 26.21 26.22 26.23 26.24 26.25 26.26 26.27 26.28 26.29 26.30 26.31 26.32 26.33 26.34 26.35 27.1 27.2 27.3 27.4 27.5 27.6 27.7 27.8 27.9 27.10 27.11 27.12 27.13 27.14 27.15 27.16 27.17 27.18 27.19 27.20 27.21 27.22
27.23 27.24
27.25 27.26 27.27 27.28 27.29 27.30 27.31 28.1 28.2 28.3 28.4 28.5 28.6 28.7 28.8 28.9 28.10 28.11 28.12 28.13 28.14 28.15 28.16 28.17
28.18 28.19
28.20 28.21 28.22 28.23 28.24 28.25 28.26 28.27 28.28 28.29 28.30 28.31 28.32 29.1 29.2 29.3 29.4 29.5 29.6 29.7 29.8 29.9 29.10 29.11 29.12 29.13 29.14 29.15 29.16 29.17 29.18 29.19 29.20 29.21 29.22 29.23 29.24 29.25 29.26 29.27 29.28 29.29 29.30 30.1 30.2 30.3 30.4 30.5 30.6 30.7 30.8 30.9 30.10 30.11 30.12 30.13 30.14 30.15 30.16 30.17 30.18 30.19 30.20 30.21 30.22 30.23 30.24 30.25 30.26 30.27 30.28 30.29 30.30 30.31 30.32 30.33 31.1 31.2
31.3 31.4
31.5 31.6 31.7 31.8 31.9 31.10 31.11 31.12 31.13 31.14 31.15 31.16 31.17 31.18 31.19 31.20 31.21 31.22 31.23 31.24 31.25 31.26 31.27 31.28 31.29 31.30 32.1 32.2 32.3 32.4 32.5 32.6 32.7 32.8 32.9
32.10 32.11
32.12 32.13 32.14 32.15 32.16 32.17
32.18 32.19
32.20 32.21 32.22 32.23 32.24 32.25 32.26 32.27 32.28 32.29 32.30 33.1 33.2 33.3 33.4 33.5 33.6 33.7 33.8 33.9 33.10 33.11 33.12
33.13 33.14
33.15 33.16 33.17 33.18 33.19 33.20 33.21 33.22 33.23 33.24 33.25 33.26 33.27 33.28 33.29 33.30 34.1 34.2 34.3 34.4 34.5 34.6 34.7 34.8 34.9 34.10 34.11 34.12 34.13 34.14 34.15 34.16 34.17 34.18 34.19 34.20 34.21
34.22 34.23
34.24 34.25 34.26 34.27 34.28 34.29 34.30 34.31 34.32 34.33
35.1 35.2
35.3 35.4 35.5 35.6 35.7
35.8 35.9
35.10 35.11 35.12 35.13 35.14 35.15 35.16 35.17 35.18 35.19 35.20 35.21 35.22 35.23 35.24 35.25 35.26 35.27 35.28 35.29 35.30 35.31 35.32 36.1 36.2 36.3 36.4 36.5 36.6 36.7 36.8 36.9 36.10 36.11 36.12 36.13 36.14 36.15 36.16 36.17 36.18 36.19 36.20 36.21 36.22 36.23 36.24 36.25 36.26 36.27 36.28 36.29 36.30 36.31 36.32 36.33 37.1 37.2 37.3 37.4 37.5 37.6 37.7 37.8 37.9 37.10 37.11 37.12 37.13 37.14 37.15 37.16 37.17 37.18 37.19 37.20 37.21 37.22 37.23 37.24 37.25 37.26 37.27 37.28 37.29 37.30 37.31 37.32 37.33 38.1 38.2 38.3 38.4 38.5 38.6
38.7 38.8
38.9 38.10 38.11 38.12 38.13 38.14 38.15 38.16 38.17 38.18 38.19 38.20 38.21 38.22 38.23 38.24 38.25 38.26 38.27 38.28 38.29 38.30 38.31 38.32 39.1 39.2 39.3 39.4 39.5 39.6 39.7 39.8 39.9 39.10 39.11 39.12 39.13 39.14 39.15 39.16 39.17 39.18 39.19 39.20 39.21 39.22 39.23 39.24 39.25 39.26 39.27 39.28 39.29 39.30 39.31 39.32 40.1 40.2 40.3 40.4 40.5 40.6 40.7 40.8 40.9 40.10 40.11 40.12 40.13 40.14 40.15 40.16 40.17 40.18 40.19 40.20 40.21 40.22 40.23 40.24 40.25 40.26 40.27 40.28 40.29 40.30 40.31 40.32 41.1 41.2 41.3 41.4 41.5 41.6 41.7 41.8 41.9 41.10 41.11 41.12 41.13 41.14 41.15 41.16 41.17 41.18 41.19 41.20 41.21 41.22 41.23 41.24 41.25 41.26 41.27 41.28 41.29 41.30 42.1 42.2 42.3 42.4 42.5 42.6 42.7 42.8 42.9 42.10 42.11 42.12 42.13 42.14 42.15 42.16 42.17 42.18 42.19 42.20 42.21 42.22 42.23 42.24 42.25 42.26 42.27 42.28 42.29 42.30 42.31
42.32 42.33
43.1 43.2 43.3 43.4 43.5 43.6 43.7 43.8 43.9 43.10 43.11 43.12 43.13 43.14 43.15 43.16 43.17 43.18 43.19 43.20 43.21 43.22 43.23 43.24 43.25 43.26 43.27 43.28 43.29 43.30 43.31 43.32 44.1 44.2 44.3 44.4 44.5 44.6 44.7 44.8 44.9 44.10 44.11 44.12 44.13 44.14 44.15 44.16 44.17 44.18 44.19 44.20 44.21 44.22 44.23 44.24
44.25 44.26
44.27 44.28 44.29 44.30 45.1 45.2 45.3 45.4 45.5 45.6 45.7 45.8 45.9 45.10 45.11 45.12
45.13 45.14
45.15 45.16 45.17 45.18 45.19 45.20 45.21 45.22 45.23 45.24 45.25 45.26 45.27 45.28 45.29 45.30 45.31 45.32
46.1 46.2 46.3
46.4 46.5 46.6 46.7 46.8 46.9 46.10 46.11 46.12 46.13 46.14 46.15 46.16 46.17 46.18 46.19 46.20 46.21 46.22 46.23 46.24 46.25 46.26 46.27 46.28 46.29 46.30 46.31 46.32 46.33 47.1 47.2 47.3
47.4 47.5 47.6
47.7 47.8 47.9 47.10 47.11 47.12 47.13 47.14 47.15 47.16 47.17 47.18 47.19 47.20 47.21 47.22 47.23 47.24 47.25
47.26 47.27 47.28
48.1 48.2 48.3 48.4 48.5 48.6 48.7 48.8
48.9
48.10 48.11 48.12 48.13 48.14 48.15 48.16
48.17 48.18
48.19 48.20 48.21 48.22 48.23
48.24 48.25
48.26 48.27 48.28 48.29 48.30 49.1 49.2 49.3 49.4
49.5 49.6
49.7 49.8 49.9 49.10 49.11 49.12 49.13 49.14 49.15 49.16 49.17 49.18 49.19 49.20 49.21 49.22 49.23 49.24 49.25
49.26 49.27
49.28 49.29 49.30 50.1 50.2 50.3 50.4 50.5 50.6 50.7 50.8 50.9 50.10 50.11 50.12 50.13 50.14 50.15 50.16 50.17 50.18 50.19 50.20 50.21 50.22 50.23 50.24 50.25 50.26 50.27 50.28 50.29 50.30 50.31 50.32 51.1 51.2 51.3 51.4 51.5 51.6 51.7 51.8 51.9 51.10 51.11 51.12 51.13 51.14 51.15 51.16 51.17 51.18 51.19 51.20 51.21 51.22 51.23 51.24 51.25 51.26 51.27 51.28 51.29 51.30 51.31 52.1 52.2 52.3 52.4 52.5 52.6 52.7 52.8 52.9 52.10 52.11 52.12 52.13 52.14 52.15 52.16 52.17 52.18 52.19
52.20 52.21
52.22 52.23 52.24 52.25 52.26 52.27
52.28
53.1 53.2 53.3 53.4 53.5 53.6 53.7 53.8 53.9 53.10 53.11 53.12 53.13 53.14 53.15 53.16 53.17 53.18 53.19 53.20 53.21 53.22 53.23 53.24
53.25 53.26
53.27 53.28 53.29 53.30 54.1 54.2 54.3 54.4 54.5 54.6 54.7 54.8 54.9 54.10 54.11 54.12 54.13 54.14 54.15 54.16 54.17 54.18 54.19 54.20 54.21 54.22 54.23 54.24 54.25 54.26 54.27 54.28 54.29 54.30 54.31 55.1 55.2 55.3
55.4 55.5
55.6 55.7
55.8 55.9
55.10 55.11
55.12 55.13 55.14 55.15 55.16 55.17 55.18 55.19 55.20
55.21 55.22
55.23 55.24 55.25 55.26 55.27 55.28
55.29
56.1 56.2 56.3 56.4 56.5 56.6 56.7 56.8 56.9 56.10 56.11 56.12 56.13 56.14 56.15 56.16 56.17 56.18 56.19 56.20 56.21 56.22 56.23 56.24
56.25 56.26
56.27 56.28 56.29 56.30 56.31 57.1 57.2 57.3 57.4 57.5 57.6 57.7 57.8 57.9 57.10 57.11 57.12 57.13 57.14 57.15 57.16 57.17 57.18 57.19 57.20 57.21 57.22 57.23 57.24 57.25 57.26 57.27 57.28 57.29 57.30 57.31
58.1 58.2
58.3 58.4 58.5 58.6 58.7 58.8
58.9 58.10
58.11 58.12 58.13 58.14 58.15 58.16 58.17 58.18 58.19 58.20 58.21 58.22 58.23 58.24 58.25 58.26 58.27 58.28 58.29 58.30 58.31 58.32 59.1 59.2 59.3 59.4 59.5 59.6 59.7 59.8 59.9 59.10 59.11 59.12 59.13 59.14 59.15 59.16
59.17 59.18
59.19 59.20 59.21 59.22 59.23 59.24 59.25 59.26 59.27 59.28 59.29
59.30
60.1 60.2 60.3 60.4 60.5 60.6 60.7 60.8 60.9 60.10
60.11
60.12 60.13 60.14 60.15 60.16 60.17 60.18 60.19 60.20 60.21 60.22 60.23 60.24 60.25 60.26 60.27 60.28 60.29 60.30 60.31 61.1 61.2 61.3 61.4 61.5 61.6 61.7 61.8 61.9 61.10 61.11 61.12 61.13 61.14 61.15 61.16 61.17 61.18 61.19 61.20 61.21 61.22 61.23 61.24 61.25 61.26 61.27 61.28 61.29
61.30 61.31
62.1 62.2 62.3 62.4 62.5
62.6 62.7
62.8 62.9 62.10 62.11 62.12 62.13 62.14 62.15 62.16 62.17 62.18 62.19 62.20 62.21 62.22 62.23 62.24 62.25 62.26 62.27 62.28 62.29 62.30 62.31 63.1 63.2 63.3 63.4 63.5 63.6
63.7 63.8
63.9 63.10 63.11 63.12 63.13 63.14 63.15 63.16 63.17 63.18 63.19 63.20 63.21 63.22 63.23 63.24 63.25 63.26 63.27 63.28 63.29 63.30 63.31 64.1 64.2
64.3 64.4
64.5 64.6 64.7 64.8 64.9 64.10 64.11 64.12 64.13 64.14 64.15 64.16 64.17 64.18 64.19 64.20 64.21 64.22 64.23 64.24 64.25 64.26 64.27 64.28 64.29 64.30 65.1 65.2 65.3 65.4 65.5 65.6 65.7 65.8 65.9 65.10 65.11 65.12 65.13 65.14 65.15 65.16 65.17 65.18 65.19 65.20 65.21
65.22 65.23
65.24 65.25 65.26 65.27 65.28 65.29 65.30 66.1 66.2 66.3 66.4 66.5 66.6 66.7 66.8 66.9 66.10 66.11 66.12 66.13 66.14 66.15 66.16 66.17 66.18 66.19
66.20 66.21
66.22 66.23 66.24 66.25 66.26 66.27 66.28 66.29 66.30 67.1 67.2
67.3 67.4
67.5 67.6 67.7 67.8 67.9 67.10 67.11 67.12 67.13 67.14 67.15 67.16 67.17 67.18 67.19 67.20 67.21 67.22 67.23 67.24 67.25 67.26 67.27 67.28 67.29 67.30 67.31 68.1 68.2 68.3 68.4 68.5 68.6 68.7 68.8 68.9 68.10 68.11 68.12 68.13 68.14 68.15 68.16 68.17 68.18 68.19 68.20 68.21 68.22 68.23 68.24 68.25 68.26 68.27 68.28 68.29 68.30 68.31 68.32 68.33 68.34 69.1 69.2 69.3 69.4 69.5 69.6 69.7 69.8 69.9 69.10 69.11 69.12 69.13 69.14 69.15 69.16 69.17 69.18 69.19 69.20 69.21 69.22 69.23 69.24 69.25 69.26 69.27 69.28 69.29 69.30 69.31 69.32 70.1 70.2 70.3 70.4
70.5 70.6
70.7 70.8
70.9 70.10
70.11
70.12 70.13 70.14 70.15 70.16 70.17 70.18 70.19 70.20 70.21 70.22 70.23
70.24
70.25 70.26 70.27 70.28 70.29 70.30 70.31 71.1 71.2 71.3 71.4 71.5 71.6 71.7 71.8 71.9 71.10 71.11 71.12 71.13 71.14 71.15 71.16 71.17 71.18 71.19
71.20
71.21 71.22 71.23 71.24 71.25 71.26 71.27 71.28 71.29 71.30 72.1 72.2 72.3 72.4
72.5 72.6
72.7 72.8 72.9 72.10 72.11 72.12 72.13 72.14 72.15 72.16 72.17 72.18 72.19
72.20 72.21
72.22 72.23 72.24 72.25 72.26 72.27 72.28 72.29 72.30 72.31 73.1 73.2 73.3 73.4
73.5 73.6
73.7 73.8 73.9 73.10 73.11 73.12 73.13 73.14 73.15 73.16 73.17 73.18 73.19 73.20 73.21 73.22
73.23 73.24
73.25 73.26 73.27 73.28 73.29 73.30 74.1 74.2 74.3 74.4 74.5 74.6 74.7 74.8 74.9 74.10
74.11 74.12
74.13 74.14 74.15 74.16 74.17 74.18 74.19 74.20 74.21 74.22 74.23 74.24 74.25
74.26 74.27
74.28 74.29 74.30 74.31 75.1 75.2 75.3 75.4 75.5 75.6 75.7 75.8 75.9
75.10 75.11
75.12 75.13 75.14 75.15 75.16 75.17 75.18 75.19 75.20 75.21 75.22 75.23 75.24
75.25 75.26
75.27 75.28
75.29 75.30 75.31 76.1 76.2 76.3 76.4 76.5 76.6 76.7 76.8 76.9 76.10 76.11 76.12 76.13 76.14
76.15
76.16 76.17 76.18 76.19 76.20 76.21 76.22 76.23 76.24 76.25 76.26 76.27 76.28 76.29 76.30 76.31 76.32 77.1 77.2 77.3 77.4 77.5 77.6 77.7 77.8 77.9 77.10 77.11 77.12 77.13 77.14 77.15 77.16 77.17
77.18
77.19 77.20 77.21 77.22 77.23 77.24 77.25 77.26 77.27 77.28 77.29 77.30 77.31 77.32 77.33 78.1 78.2 78.3 78.4 78.5 78.6 78.7 78.8 78.9 78.10 78.11 78.12 78.13 78.14 78.15 78.16 78.17 78.18 78.19 78.20 78.21 78.22 78.23 78.24 78.25 78.26 78.27 78.28 78.29 78.30 78.31 78.32 78.33 79.1 79.2 79.3 79.4 79.5 79.6 79.7 79.8 79.9 79.10 79.11 79.12 79.13 79.14 79.15 79.16 79.17 79.18 79.19 79.20 79.21 79.22 79.23 79.24 79.25 79.26 79.27 79.28 79.29 79.30 79.31 79.32
79.33
80.1 80.2 80.3 80.4 80.5 80.6 80.7 80.8 80.9 80.10 80.11 80.12 80.13 80.14 80.15 80.16 80.17 80.18 80.19 80.20 80.21 80.22 80.23 80.24 80.25 80.26 80.27 80.28 80.29 80.30 80.31 81.1 81.2 81.3 81.4 81.5 81.6 81.7 81.8 81.9 81.10 81.11 81.12 81.13 81.14 81.15 81.16 81.17 81.18 81.19 81.20 81.21 81.22 81.23 81.24 81.25 81.26 81.27 81.28 81.29 81.30 81.31 81.32 82.1 82.2 82.3 82.4 82.5 82.6 82.7 82.8 82.9 82.10 82.11
82.12 82.13
82.14 82.15 82.16 82.17 82.18 82.19 82.20 82.21 82.22 82.23 82.24 82.25 82.26
82.27 82.28
82.29 82.30 82.31 83.1 83.2 83.3 83.4 83.5 83.6 83.7 83.8 83.9 83.10 83.11 83.12 83.13 83.14 83.15 83.16
83.17
83.18 83.19 83.20 83.21 83.22 83.23 83.24 83.25 83.26 83.27 83.28 83.29 83.30 83.31 84.1
84.2 84.3
84.4 84.5 84.6 84.7 84.8 84.9 84.10 84.11 84.12 84.13 84.14 84.15 84.16
84.17 84.18 84.19
84.20 84.21 84.22 84.23 84.24 84.25 84.26 84.27 84.28 84.29 84.30 84.31 85.1 85.2 85.3 85.4 85.5 85.6 85.7 85.8 85.9 85.10 85.11
85.12 85.13
85.14 85.15 85.16 85.17 85.18 85.19 85.20 85.21 85.22 85.23 85.24 85.25 85.26 85.27 85.28 85.29 85.30 85.31 85.32 86.1 86.2 86.3 86.4 86.5 86.6 86.7 86.8 86.9 86.10 86.11 86.12 86.13
86.14
86.15 86.16 86.17 86.18 86.19 86.20 86.21 86.22 86.23 86.24 86.25 86.26 86.27 86.28 86.29 86.30 86.31 86.32 86.33 87.1 87.2 87.3 87.4 87.5 87.6 87.7 87.8 87.9 87.10
87.11 87.12
87.13 87.14 87.15 87.16 87.17 87.18 87.19 87.20 87.21 87.22 87.23 87.24 87.25 87.26 87.27 87.28 87.29 87.30 87.31 87.32 87.33 88.1 88.2
88.3 88.4
88.5 88.6 88.7 88.8 88.9 88.10 88.11 88.12 88.13 88.14 88.15 88.16 88.17 88.18 88.19 88.20 88.21 88.22 88.23 88.24 88.25 88.26 88.27 88.28 88.29 88.30 88.31 88.32 89.1 89.2 89.3 89.4 89.5 89.6 89.7 89.8 89.9 89.10 89.11 89.12 89.13 89.14 89.15 89.16 89.17 89.18 89.19 89.20 89.21 89.22 89.23 89.24 89.25 89.26 89.27 89.28 89.29 89.30 89.31 89.32 89.33 90.1 90.2 90.3 90.4 90.5 90.6 90.7 90.8 90.9 90.10 90.11 90.12 90.13 90.14 90.15 90.16 90.17 90.18 90.19 90.20 90.21 90.22 90.23 90.24 90.25 90.26 90.27 90.28 90.29 90.30 90.31 91.1 91.2 91.3 91.4 91.5 91.6 91.7 91.8 91.9 91.10 91.11 91.12 91.13 91.14 91.15 91.16 91.17 91.18 91.19 91.20
91.21 91.22
91.23 91.24 91.25 91.26 91.27 91.28 91.29 91.30 91.31 91.32 91.33 91.34 92.1 92.2 92.3 92.4 92.5 92.6 92.7 92.8 92.9 92.10 92.11 92.12 92.13 92.14 92.15 92.16 92.17 92.18 92.19 92.20 92.21 92.22 92.23 92.24 92.25 92.26 92.27 92.28 92.29 92.30 92.31 92.32 92.33 92.34 92.35 93.1 93.2 93.3 93.4 93.5 93.6 93.7 93.8 93.9 93.10 93.11 93.12
93.13 93.14
93.15 93.16 93.17 93.18 93.19 93.20 93.21 93.22
93.23 93.24
93.25 93.26 93.27 93.28 93.29 93.30 93.31 93.32 93.33 94.1 94.2
94.3 94.4
94.5 94.6 94.7 94.8 94.9 94.10 94.11 94.12 94.13 94.14 94.15 94.16 94.17 94.18 94.19 94.20 94.21 94.22 94.23 94.24 94.25 94.26 94.27 94.28 94.29 94.30 95.1 95.2 95.3
95.4 95.5
95.6 95.7 95.8 95.9 95.10 95.11 95.12 95.13 95.14 95.15 95.16 95.17 95.18 95.19 95.20 95.21 95.22 95.23 95.24 95.25 95.26 95.27 95.28 95.29 95.30 95.31 95.32 96.1 96.2 96.3 96.4 96.5 96.6 96.7 96.8 96.9 96.10 96.11 96.12 96.13 96.14 96.15 96.16 96.17 96.18 96.19 96.20 96.21 96.22 96.23 96.24 96.25 96.26 96.27 96.28 96.29 96.30 96.31 96.32 97.1 97.2 97.3 97.4 97.5 97.6 97.7 97.8 97.9 97.10 97.11 97.12 97.13 97.14 97.15 97.16 97.17 97.18 97.19 97.20 97.21 97.22 97.23 97.24 97.25 97.26 97.27 97.28 97.29 97.30 97.31 97.32 98.1 98.2 98.3 98.4 98.5 98.6 98.7 98.8 98.9 98.10 98.11 98.12 98.13 98.14 98.15 98.16 98.17 98.18 98.19 98.20 98.21 98.22 98.23 98.24 98.25 98.26 98.27 98.28 98.29 98.30 98.31 99.1 99.2 99.3 99.4 99.5 99.6 99.7 99.8 99.9 99.10 99.11 99.12 99.13 99.14 99.15 99.16 99.17 99.18 99.19 99.20 99.21 99.22 99.23 99.24 99.25 99.26 99.27 99.28 99.29 99.30 99.31 99.32 100.1 100.2 100.3 100.4 100.5 100.6 100.7 100.8 100.9 100.10 100.11 100.12 100.13 100.14 100.15 100.16 100.17 100.18 100.19 100.20 100.21 100.22 100.23 100.24 100.25 100.26
100.27 100.28
100.29 100.30 100.31 100.32 101.1 101.2 101.3 101.4 101.5 101.6 101.7
101.8 101.9
101.10 101.11 101.12 101.13 101.14 101.15 101.16 101.17 101.18 101.19 101.20 101.21 101.22 101.23 101.24 101.25 101.26 101.27 101.28 101.29 101.30 101.31 102.1 102.2 102.3 102.4 102.5 102.6 102.7 102.8 102.9 102.10 102.11 102.12 102.13 102.14 102.15 102.16 102.17 102.18 102.19 102.20 102.21 102.22 102.23 102.24 102.25 102.26 102.27 102.28 102.29 102.30 102.31 102.32 102.33 102.34 103.1 103.2 103.3 103.4 103.5 103.6 103.7 103.8 103.9 103.10 103.11 103.12 103.13 103.14 103.15 103.16 103.17 103.18 103.19 103.20 103.21 103.22 103.23 103.24 103.25 103.26 103.27 103.28 103.29 103.30 103.31 103.32 103.33 104.1 104.2 104.3 104.4 104.5 104.6 104.7 104.8 104.9 104.10 104.11 104.12 104.13 104.14 104.15 104.16 104.17 104.18 104.19 104.20 104.21 104.22 104.23 104.24 104.25 104.26 104.27 104.28 104.29 104.30 104.31 105.1 105.2 105.3 105.4 105.5 105.6 105.7 105.8 105.9 105.10 105.11 105.12 105.13 105.14 105.15 105.16 105.17 105.18 105.19 105.20 105.21 105.22 105.23 105.24 105.25 105.26 105.27 105.28 105.29 105.30 105.31 105.32 105.33 106.1 106.2 106.3 106.4 106.5 106.6 106.7 106.8 106.9 106.10 106.11 106.12 106.13 106.14 106.15 106.16 106.17 106.18 106.19 106.20 106.21 106.22 106.23 106.24 106.25 106.26 106.27 106.28 106.29 106.30 106.31 106.32 106.33 107.1 107.2 107.3 107.4 107.5 107.6 107.7 107.8 107.9 107.10 107.11 107.12 107.13 107.14 107.15 107.16 107.17 107.18 107.19
107.20 107.21
107.22 107.23 107.24 107.25 107.26 107.27 107.28 107.29 107.30 107.31 108.1 108.2 108.3 108.4 108.5 108.6 108.7 108.8 108.9 108.10 108.11 108.12 108.13 108.14 108.15 108.16 108.17 108.18 108.19 108.20 108.21 108.22 108.23 108.24 108.25 108.26 108.27 108.28 108.29 108.30 108.31 108.32 109.1 109.2 109.3 109.4 109.5 109.6 109.7 109.8 109.9 109.10 109.11 109.12 109.13 109.14 109.15 109.16 109.17 109.18 109.19 109.20 109.21 109.22 109.23 109.24 109.25 109.26 109.27 109.28 109.29 109.30 109.31 109.32 109.33 109.34 109.35 109.36 110.1 110.2 110.3 110.4 110.5 110.6 110.7 110.8 110.9 110.10 110.11 110.12 110.13 110.14 110.15 110.16 110.17 110.18 110.19 110.20 110.21 110.22 110.23 110.24 110.25 110.26 110.27 110.28 110.29 110.30 110.31 110.32 111.1 111.2 111.3 111.4 111.5 111.6 111.7 111.8 111.9 111.10 111.11 111.12 111.13 111.14 111.15 111.16 111.17 111.18 111.19 111.20 111.21 111.22 111.23 111.24 111.25 111.26 111.27 111.28 111.29 111.30 111.31 111.32 111.33 112.1 112.2 112.3 112.4 112.5 112.6 112.7 112.8 112.9 112.10 112.11 112.12 112.13 112.14 112.15 112.16 112.17 112.18 112.19 112.20 112.21 112.22 112.23 112.24 112.25 112.26 112.27 112.28 112.29 112.30 112.31 112.32 112.33 113.1 113.2 113.3 113.4 113.5 113.6 113.7 113.8 113.9 113.10 113.11 113.12 113.13 113.14 113.15 113.16 113.17 113.18 113.19 113.20 113.21 113.22 113.23 113.24 113.25 113.26 113.27 113.28 113.29 113.30 113.31 113.32 113.33 113.34 113.35 114.1 114.2 114.3 114.4 114.5 114.6 114.7 114.8 114.9 114.10 114.11 114.12 114.13 114.14 114.15 114.16 114.17 114.18 114.19 114.20 114.21 114.22 114.23
114.24 114.25 114.26 114.27
114.28 114.29 114.30 114.31 114.32 114.33 114.34 115.1 115.2 115.3 115.4 115.5 115.6 115.7 115.8 115.9 115.10 115.11 115.12 115.13 115.14 115.15 115.16 115.17 115.18 115.19 115.20 115.21 115.22 115.23 115.24 115.25 115.26 115.27 115.28 115.29 115.30 115.31 115.32 115.33 116.1 116.2 116.3 116.4 116.5 116.6 116.7 116.8 116.9 116.10 116.11 116.12 116.13 116.14 116.15 116.16 116.17 116.18 116.19 116.20 116.21 116.22 116.23 116.24 116.25 116.26 116.27 116.28 116.29 116.30 116.31 116.32 117.1 117.2 117.3 117.4 117.5 117.6 117.7 117.8 117.9 117.10 117.11 117.12 117.13 117.14 117.15 117.16 117.17 117.18 117.19 117.20 117.21 117.22 117.23 117.24 117.25 117.26 117.27 117.28 117.29 117.30
117.31
118.1 118.2 118.3 118.4 118.5 118.6 118.7 118.8 118.9 118.10 118.11 118.12 118.13 118.14 118.15 118.16 118.17 118.18 118.19 118.20 118.21 118.22 118.23
118.24
118.25 118.26 118.27 118.28 118.29 118.30 118.31 118.32 118.33 119.1 119.2 119.3 119.4 119.5 119.6 119.7 119.8 119.9 119.10 119.11 119.12
119.13 119.14
119.15 119.16 119.17 119.18 119.19 119.20 119.21 119.22 119.23 119.24
119.25 119.26
119.27 119.28 119.29 119.30 119.31 119.32 120.1 120.2 120.3 120.4 120.5 120.6 120.7 120.8 120.9 120.10 120.11
120.12
120.13 120.14 120.15 120.16 120.17 120.18 120.19 120.20 120.21 120.22 120.23 120.24 120.25
120.26 120.27
120.28 120.29 120.30 120.31 121.1 121.2 121.3 121.4 121.5
121.6
121.7 121.8 121.9 121.10 121.11 121.12 121.13 121.14 121.15 121.16 121.17 121.18
121.19 121.20
121.21 121.22 121.23 121.24 121.25 121.26 121.27 121.28 121.29 121.30 121.31 121.32 122.1 122.2 122.3 122.4 122.5 122.6 122.7 122.8 122.9 122.10 122.11
122.12 122.13
122.14 122.15 122.16 122.17 122.18 122.19 122.20 122.21 122.22
122.23 122.24
122.25 122.26 122.27 122.28 122.29 122.30 122.31 122.32 123.1 123.2 123.3
123.4 123.5
123.6 123.7 123.8 123.9 123.10 123.11 123.12 123.13 123.14 123.15 123.16 123.17 123.18 123.19 123.20 123.21 123.22
123.23 123.24
123.25 123.26 123.27 123.28 123.29 123.30 123.31 123.32 124.1 124.2 124.3 124.4 124.5 124.6 124.7
124.8 124.9 124.10 124.11
124.12 124.13
124.14 124.15
124.16 124.17
124.18 124.19 124.20 124.21 124.22 124.23 124.24 124.25 124.26 124.27 124.28 124.29 124.30 124.31
125.1 125.2
125.3 125.4 125.5 125.6
125.7 125.8
125.9 125.10 125.11 125.12 125.13 125.14 125.15 125.16 125.17 125.18 125.19 125.20 125.21 125.22 125.23 125.24 125.25 125.26 125.27 125.28 125.29 125.30 125.31 125.32 126.1 126.2 126.3 126.4 126.5 126.6 126.7 126.8 126.9 126.10
126.11 126.12
126.13 126.14 126.15 126.16
126.17 126.18
126.19 126.20 126.21 126.22 126.23 126.24 126.25 126.26 126.27
126.28 126.29
127.1 127.2 127.3 127.4 127.5 127.6 127.7 127.8 127.9 127.10 127.11 127.12 127.13 127.14 127.15 127.16 127.17 127.18 127.19 127.20 127.21 127.22 127.23 127.24 127.25 127.26 127.27 127.28 127.29 127.30 127.31 127.32 127.33 128.1 128.2
128.3 128.4
128.5 128.6 128.7 128.8 128.9 128.10 128.11 128.12 128.13 128.14
128.15 128.16
128.17 128.18 128.19 128.20 128.21 128.22 128.23 128.24 128.25 128.26 128.27 128.28 128.29 128.30 128.31 129.1 129.2
129.3 129.4
129.5 129.6 129.7 129.8 129.9 129.10 129.11 129.12
129.13 129.14
129.15 129.16 129.17 129.18 129.19 129.20 129.21 129.22 129.23 129.24 129.25 129.26 129.27 129.28 129.29 129.30 129.31 129.32 130.1 130.2 130.3 130.4 130.5 130.6 130.7 130.8 130.9 130.10 130.11 130.12 130.13 130.14 130.15
130.16 130.17
130.18 130.19 130.20 130.21 130.22 130.23 130.24 130.25 130.26 130.27 130.28 130.29 130.30 130.31 130.32 131.1 131.2 131.3 131.4 131.5 131.6 131.7 131.8 131.9 131.10 131.11 131.12 131.13 131.14 131.15 131.16 131.17 131.18 131.19 131.20
131.21
131.22 131.23 131.24 131.25 131.26 131.27 131.28 131.29 131.30 131.31
131.32
132.1 132.2 132.3 132.4 132.5 132.6 132.7 132.8 132.9 132.10 132.11 132.12
132.13
132.14 132.15 132.16 132.17 132.18 132.19 132.20 132.21 132.22 132.23 132.24 132.25 132.26 132.27 132.28 132.29 132.30 133.1 133.2 133.3 133.4 133.5 133.6 133.7 133.8 133.9 133.10 133.11 133.12 133.13 133.14 133.15 133.16 133.17 133.18 133.19 133.20 133.21 133.22 133.23 133.24 133.25 133.26 133.27 133.28 133.29 133.30 133.31 133.32
134.1 134.2
134.3 134.4 134.5 134.6 134.7 134.8 134.9 134.10 134.11 134.12 134.13 134.14 134.15 134.16 134.17 134.18 134.19 134.20 134.21 134.22 134.23 134.24 134.25 134.26 134.27 134.28 134.29 134.30 134.31 134.32 135.1 135.2 135.3 135.4 135.5 135.6 135.7 135.8 135.9 135.10 135.11 135.12 135.13 135.14 135.15 135.16 135.17 135.18 135.19 135.20 135.21 135.22 135.23 135.24 135.25 135.26 135.27 135.28 135.29 135.30 135.31 135.32 136.1 136.2 136.3 136.4 136.5 136.6 136.7 136.8 136.9 136.10 136.11 136.12 136.13 136.14 136.15 136.16 136.17 136.18 136.19 136.20 136.21 136.22 136.23 136.24 136.25 136.26 136.27 136.28 136.29 136.30 136.31 136.32
136.33 136.34
137.1 137.2 137.3 137.4 137.5 137.6 137.7 137.8 137.9
137.10 137.11
137.12 137.13 137.14 137.15 137.16 137.17 137.18 137.19 137.20 137.21 137.22 137.23 137.24 137.25 137.26 137.27 137.28 137.29 137.30 137.31 137.32 138.1 138.2 138.3 138.4 138.5 138.6 138.7 138.8 138.9 138.10 138.11 138.12 138.13 138.14 138.15 138.16 138.17 138.18 138.19 138.20 138.21 138.22 138.23 138.24 138.25 138.26 138.27 138.28 138.29 138.30 138.31 138.32 139.1 139.2 139.3 139.4 139.5 139.6 139.7 139.8 139.9 139.10 139.11 139.12 139.13 139.14 139.15 139.16 139.17 139.18 139.19 139.20 139.21 139.22 139.23 139.24 139.25 139.26 139.27 139.28 139.29 139.30 139.31 139.32 139.33 140.1 140.2 140.3 140.4 140.5 140.6 140.7 140.8 140.9 140.10 140.11 140.12 140.13 140.14 140.15 140.16 140.17 140.18 140.19 140.20 140.21 140.22 140.23 140.24 140.25 140.26 140.27 140.28 140.29 140.30 140.31 140.32 141.1 141.2 141.3 141.4
141.5 141.6
141.7 141.8 141.9 141.10 141.11 141.12 141.13 141.14 141.15 141.16 141.17 141.18 141.19 141.20 141.21 141.22 141.23 141.24 141.25 141.26 141.27 141.28 141.29 141.30 142.1 142.2 142.3 142.4 142.5 142.6 142.7 142.8 142.9 142.10 142.11 142.12 142.13 142.14 142.15 142.16 142.17 142.18 142.19 142.20 142.21 142.22 142.23 142.24 142.25 142.26 142.27 142.28 142.29 142.30 142.31 142.32 143.1 143.2 143.3 143.4 143.5 143.6 143.7 143.8 143.9 143.10 143.11 143.12 143.13 143.14 143.15 143.16 143.17 143.18 143.19 143.20 143.21
143.22
143.23 143.24 143.25 143.26 143.27 143.28 143.29 143.30 143.31 144.1 144.2 144.3
144.4 144.5
144.6 144.7 144.8 144.9 144.10 144.11 144.12 144.13 144.14 144.15 144.16 144.17 144.18 144.19 144.20 144.21 144.22 144.23 144.24 144.25 144.26 144.27 144.28 144.29 144.30 145.1 145.2 145.3 145.4 145.5 145.6 145.7 145.8 145.9 145.10 145.11 145.12 145.13 145.14 145.15 145.16 145.17 145.18 145.19 145.20 145.21 145.22 145.23 145.24 145.25 145.26 145.27 145.28 145.29 145.30 145.31 146.1 146.2 146.3 146.4 146.5 146.6 146.7 146.8 146.9 146.10 146.11 146.12 146.13 146.14 146.15 146.16 146.17 146.18 146.19 146.20 146.21 146.22 146.23 146.24 146.25 146.26 146.27 146.28 146.29 146.30 146.31
147.1 147.2 147.3 147.4 147.5 147.6 147.7 147.8 147.9 147.10 147.11 147.12
147.13
147.14 147.15 147.16 147.17 147.18 147.19 147.20 147.21 147.22
147.23
147.24 147.25 147.26 147.27 147.28 147.29 147.30 147.31 147.32
148.1
148.2 148.3 148.4 148.5
148.6 148.7
148.8 148.9
148.10 148.11 148.12 148.13 148.14 148.15 148.16 148.17 148.18 148.19 148.20 148.21 148.22 148.23 148.24 148.25 148.26 148.27 148.28 148.29 148.30 149.1 149.2 149.3 149.4 149.5 149.6 149.7 149.8 149.9 149.10 149.11 149.12 149.13 149.14 149.15 149.16 149.17 149.18
149.19 149.20
149.21 149.22 149.23 149.24 149.25 149.26 149.27 149.28 149.29 149.30 149.31
150.1
150.2 150.3 150.4 150.5 150.6 150.7 150.8 150.9 150.10 150.11 150.12 150.13 150.14 150.15 150.16 150.17 150.18 150.19 150.20 150.21
150.22 150.23
150.24 150.25 150.26 150.27 150.28 150.29 150.30 150.31 150.32 151.1 151.2 151.3 151.4 151.5 151.6 151.7 151.8 151.9 151.10 151.11 151.12 151.13 151.14
151.15 151.16
151.17 151.18 151.19 151.20 151.21 151.22 151.23 151.24 151.25 151.26 151.27 151.28 151.29 151.30 151.31 151.32 151.33 151.34 152.1 152.2 152.3 152.4 152.5 152.6 152.7 152.8 152.9 152.10 152.11 152.12 152.13 152.14 152.15 152.16 152.17 152.18 152.19 152.20 152.21 152.22 152.23 152.24 152.25 152.26 152.27 152.28 152.29 152.30 152.31 152.32 153.1 153.2 153.3 153.4 153.5 153.6 153.7 153.8 153.9 153.10 153.11 153.12 153.13 153.14 153.15 153.16 153.17 153.18
153.19 153.20 153.21
153.22 153.23 153.24 153.25 153.26 153.27 153.28 153.29 153.30 153.31 153.32 153.33 154.1 154.2 154.3 154.4 154.5 154.6 154.7 154.8 154.9 154.10 154.11 154.12 154.13 154.14 154.15 154.16 154.17 154.18 154.19 154.20 154.21 154.22 154.23 154.24
154.25 154.26
154.27 154.28 154.29 154.30 154.31 154.32 154.33 155.1 155.2 155.3 155.4 155.5 155.6 155.7 155.8 155.9 155.10 155.11 155.12 155.13 155.14 155.15 155.16 155.17 155.18 155.19 155.20 155.21 155.22 155.23 155.24 155.25 155.26 155.27 155.28 155.29 155.30 155.31 155.32 156.1 156.2 156.3 156.4 156.5 156.6 156.7 156.8 156.9 156.10 156.11 156.12 156.13 156.14 156.15 156.16 156.17 156.18 156.19 156.20 156.21 156.22 156.23 156.24 156.25 156.26 156.27 156.28 156.29 156.30 156.31 156.32 157.1 157.2 157.3 157.4 157.5 157.6 157.7 157.8 157.9 157.10 157.11 157.12 157.13 157.14 157.15 157.16 157.17 157.18 157.19 157.20 157.21 157.22 157.23 157.24 157.25 157.26 157.27 157.28 157.29 157.30 157.31 157.32 158.1 158.2 158.3 158.4 158.5 158.6 158.7 158.8 158.9 158.10 158.11 158.12
158.13 158.14 158.15 158.16 158.17
158.18 158.19 158.20 158.21 158.22 158.23 158.24 158.25 158.26 158.27 158.28 158.29 158.30 158.31 158.32 158.33 159.1 159.2 159.3 159.4 159.5 159.6 159.7 159.8 159.9 159.10 159.11 159.12 159.13 159.14 159.15 159.16 159.17 159.18 159.19 159.20 159.21 159.22 159.23 159.24 159.25 159.26 159.27 159.28 159.29 159.30 159.31 159.32 159.33 160.1 160.2 160.3 160.4 160.5 160.6 160.7 160.8 160.9 160.10 160.11 160.12 160.13 160.14 160.15 160.16 160.17 160.18 160.19 160.20 160.21 160.22 160.23 160.24 160.25 160.26 160.27 160.28 160.29 160.30
160.31 160.32 160.33 160.34
161.1 161.2 161.3 161.4 161.5 161.6 161.7 161.8
161.9
161.10 161.11 161.12 161.13 161.14 161.15 161.16 161.17 161.18 161.19 161.20 161.21 161.22 161.23 161.24 161.25 161.26 161.27 161.28 161.29 161.30 161.31 161.32 162.1 162.2 162.3 162.4 162.5 162.6 162.7 162.8 162.9 162.10 162.11 162.12 162.13 162.14 162.15 162.16
162.17
162.18 162.19 162.20 162.21 162.22 162.23 162.24 162.25
162.26
162.27 162.28 162.29 162.30 162.31 162.32 163.1 163.2 163.3 163.4 163.5 163.6 163.7 163.8 163.9 163.10
163.11 163.12 163.13
163.14 163.15 163.16 163.17 163.18 163.19 163.20 163.21 163.22 163.23 163.24 163.25 163.26 163.27 163.28 163.29 163.30 163.31 164.1 164.2 164.3 164.4 164.5 164.6 164.7 164.8 164.9 164.10 164.11 164.12 164.13 164.14 164.15 164.16 164.17 164.18 164.19 164.20 164.21 164.22 164.23 164.24 164.25 164.26 164.27 164.28
164.29 164.30 164.31
165.1 165.2 165.3 165.4 165.5 165.6 165.7 165.8 165.9 165.10 165.11 165.12 165.13 165.14 165.15 165.16 165.17 165.18 165.19 165.20
165.21 165.22 165.23
165.24 165.25 165.26 165.27 165.28 165.29 165.30 165.31 165.32 166.1 166.2 166.3 166.4 166.5 166.6 166.7 166.8 166.9 166.10 166.11
166.12 166.13 166.14
166.15 166.16 166.17 166.18 166.19 166.20 166.21 166.22 166.23 166.24
166.25 166.26 166.27 166.28 166.29 166.30
167.1 167.2
167.3 167.4 167.5 167.6 167.7 167.8 167.9 167.10 167.11 167.12 167.13 167.14 167.15 167.16 167.17 167.18 167.19 167.20 167.21 167.22 167.23 167.24 167.25 167.26 167.27 167.28 167.29 167.30 167.31
168.1 168.2
168.3 168.4 168.5 168.6 168.7 168.8 168.9 168.10 168.11 168.12 168.13 168.14 168.15 168.16 168.17 168.18 168.19 168.20 168.21 168.22 168.23 168.24 168.25 168.26 168.27 168.28 168.29 168.30 168.31 168.32 168.33 169.1 169.2 169.3 169.4 169.5 169.6 169.7 169.8 169.9 169.10 169.11 169.12 169.13 169.14 169.15 169.16 169.17 169.18 169.19 169.20 169.21 169.22 169.23 169.24 169.25 169.26 169.27 169.28
169.29 169.30
170.1 170.2 170.3 170.4 170.5 170.6 170.7 170.8 170.9 170.10 170.11 170.12 170.13 170.14 170.15 170.16 170.17 170.18 170.19 170.20 170.21 170.22 170.23 170.24 170.25 170.26 170.27 170.28 170.29 170.30 170.31 170.32 170.33 171.1 171.2
171.3 171.4
171.5 171.6 171.7 171.8 171.9 171.10 171.11 171.12 171.13 171.14 171.15 171.16 171.17
171.18 171.19 171.20
171.21 171.22 171.23 171.24 171.25 171.26 171.27 171.28 171.29 171.30 171.31 172.1 172.2 172.3 172.4 172.5 172.6 172.7 172.8
172.9 172.10 172.11
172.12 172.13 172.14 172.15 172.16 172.17 172.18 172.19 172.20 172.21 172.22 172.23 172.24 172.25 172.26 172.27 172.28 172.29 172.30
172.31 172.32 172.33
173.1 173.2 173.3 173.4 173.5 173.6 173.7 173.8 173.9 173.10 173.11 173.12 173.13 173.14 173.15 173.16 173.17 173.18 173.19 173.20 173.21 173.22 173.23 173.24 173.25 173.26 173.27 173.28 173.29 173.30 173.31 173.32 173.33 173.34 173.35 174.1 174.2 174.3 174.4 174.5 174.6 174.7 174.8 174.9 174.10 174.11 174.12 174.13 174.14 174.15 174.16 174.17 174.18 174.19 174.20
174.21 174.22 174.23
174.24 174.25 174.26 174.27 174.28 174.29 174.30 174.31 174.32 174.33 175.1 175.2 175.3 175.4 175.5 175.6 175.7 175.8 175.9 175.10
175.11
175.12 175.13 175.14 175.15 175.16 175.17 175.18 175.19 175.20 175.21 175.22 175.23 175.24 175.25 175.26 175.27 175.28 175.29 175.30 175.31 175.32 176.1 176.2 176.3 176.4 176.5 176.6 176.7 176.8 176.9 176.10 176.11 176.12 176.13 176.14 176.15 176.16 176.17 176.18 176.19 176.20 176.21 176.22 176.23 176.24 176.25 176.26 176.27 176.28 176.29 176.30 176.31 176.32 176.33 176.34 177.1 177.2 177.3 177.4 177.5 177.6 177.7 177.8 177.9 177.10 177.11 177.12 177.13 177.14 177.15 177.16 177.17 177.18 177.19 177.20 177.21 177.22 177.23 177.24 177.25 177.26 177.27 177.28
177.29 177.30 177.31
178.1 178.2 178.3 178.4 178.5 178.6 178.7 178.8 178.9 178.10 178.11 178.12 178.13 178.14 178.15
178.16
178.17 178.18 178.19 178.20 178.21 178.22 178.23 178.24 178.25 178.26 178.27 178.28 178.29 178.30 178.31 178.32 179.1 179.2 179.3 179.4 179.5 179.6 179.7 179.8 179.9 179.10 179.11 179.12 179.13 179.14 179.15 179.16 179.17 179.18 179.19 179.20 179.21 179.22 179.23 179.24 179.25 179.26 179.27 179.28 179.29 179.30 179.31 179.32 179.33 180.1 180.2 180.3 180.4 180.5 180.6 180.7 180.8 180.9 180.10 180.11 180.12 180.13 180.14
180.15 180.16 180.17
180.18 180.19 180.20 180.21 180.22 180.23 180.24 180.25 180.26 180.27 180.28 180.29 180.30 180.31 180.32 180.33 181.1 181.2 181.3 181.4 181.5 181.6 181.7 181.8 181.9 181.10 181.11 181.12 181.13 181.14 181.15 181.16 181.17 181.18 181.19 181.20 181.21 181.22 181.23 181.24 181.25 181.26
181.27 181.28 181.29
181.30 181.31 181.32 181.33 181.34 182.1 182.2 182.3 182.4 182.5 182.6 182.7 182.8 182.9 182.10 182.11 182.12 182.13 182.14 182.15 182.16 182.17 182.18 182.19 182.20 182.21 182.22 182.23 182.24 182.25 182.26 182.27 182.28 182.29 182.30 182.31 182.32 182.33 183.1 183.2 183.3 183.4 183.5 183.6 183.7
183.8 183.9 183.10
183.11 183.12 183.13 183.14 183.15 183.16 183.17 183.18 183.19 183.20 183.21 183.22 183.23 183.24 183.25 183.26 183.27 183.28 183.29 183.30 183.31 183.32 184.1 184.2 184.3 184.4 184.5 184.6 184.7 184.8 184.9 184.10 184.11 184.12 184.13 184.14 184.15 184.16 184.17 184.18 184.19 184.20 184.21 184.22 184.23 184.24 184.25 184.26 184.27 184.28 184.29 184.30 184.31
185.1 185.2 185.3
185.4 185.5 185.6 185.7 185.8 185.9 185.10 185.11 185.12 185.13 185.14 185.15 185.16 185.17 185.18 185.19 185.20 185.21 185.22 185.23 185.24 185.25 185.26 185.27 185.28 185.29 185.30 185.31 186.1 186.2 186.3 186.4 186.5 186.6 186.7 186.8 186.9 186.10 186.11 186.12 186.13 186.14 186.15 186.16 186.17 186.18 186.19 186.20 186.21 186.22 186.23 186.24 186.25 186.26 186.27 186.28 186.29 186.30
186.31 186.32 186.33
187.1 187.2 187.3 187.4 187.5 187.6 187.7 187.8 187.9 187.10 187.11 187.12 187.13 187.14 187.15 187.16 187.17 187.18 187.19 187.20 187.21 187.22 187.23 187.24 187.25 187.26 187.27 187.28 187.29 187.30 187.31 187.32 187.33 187.34 188.1 188.2 188.3 188.4
188.5 188.6 188.7
188.8 188.9 188.10 188.11 188.12 188.13 188.14 188.15 188.16 188.17 188.18 188.19 188.20 188.21 188.22 188.23 188.24 188.25 188.26 188.27 188.28 188.29 188.30 188.31 188.32 188.33 189.1 189.2 189.3 189.4 189.5 189.6 189.7 189.8 189.9 189.10 189.11 189.12 189.13 189.14 189.15 189.16 189.17 189.18 189.19 189.20 189.21 189.22
189.23 189.24 189.25
189.26 189.27 189.28 189.29 189.30 189.31 189.32 189.33 190.1 190.2 190.3 190.4 190.5 190.6 190.7 190.8 190.9 190.10 190.11 190.12 190.13 190.14 190.15 190.16 190.17 190.18 190.19 190.20 190.21 190.22 190.23 190.24 190.25 190.26 190.27 190.28 190.29 190.30 190.31 190.32 190.33 191.1 191.2 191.3 191.4 191.5
191.6 191.7 191.8
191.9 191.10 191.11 191.12 191.13 191.14 191.15 191.16 191.17 191.18 191.19 191.20 191.21 191.22 191.23 191.24 191.25 191.26 191.27 191.28 191.29 191.30 191.31 191.32 191.33 192.1 192.2 192.3 192.4 192.5 192.6 192.7 192.8 192.9 192.10 192.11 192.12 192.13 192.14 192.15 192.16 192.17 192.18
192.19 192.20 192.21
192.22 192.23 192.24 192.25 192.26 192.27 192.28 192.29 192.30 192.31 192.32 192.33 192.34 193.1 193.2 193.3 193.4 193.5 193.6 193.7 193.8 193.9 193.10 193.11 193.12 193.13 193.14 193.15 193.16 193.17 193.18
193.19 193.20 193.21
193.22 193.23 193.24 193.25 193.26 193.27 193.28 193.29 193.30 193.31 193.32 193.33 193.34 194.1 194.2 194.3 194.4 194.5 194.6 194.7 194.8 194.9 194.10 194.11 194.12 194.13 194.14 194.15 194.16 194.17 194.18 194.19 194.20 194.21 194.22 194.23 194.24 194.25
194.26 194.27 194.28
194.29 194.30 194.31 194.32 194.33 194.34 195.1 195.2 195.3 195.4 195.5 195.6 195.7 195.8 195.9 195.10 195.11 195.12 195.13 195.14 195.15 195.16 195.17 195.18 195.19 195.20 195.21 195.22 195.23 195.24 195.25 195.26 195.27 195.28 195.29 195.30 195.31 196.1 196.2 196.3 196.4 196.5 196.6 196.7 196.8 196.9 196.10 196.11 196.12
196.13 196.14 196.15
196.16 196.17 196.18 196.19 196.20 196.21 196.22 196.23 196.24 196.25 196.26 196.27 196.28 196.29 196.30 196.31 196.32 196.33 196.34 197.1 197.2 197.3 197.4 197.5 197.6 197.7 197.8 197.9 197.10 197.11 197.12 197.13 197.14 197.15 197.16
197.17 197.18 197.19
197.20 197.21 197.22 197.23 197.24 197.25 197.26
197.27 197.28 197.29
198.1 198.2
198.3 198.4 198.5 198.6 198.7 198.8
198.9 198.10
198.11 198.12 198.13 198.14 198.15
198.16 198.17
198.18 198.19 198.20 198.21 198.22 198.23 198.24
198.25 198.26
198.27 198.28 198.29 199.1 199.2 199.3 199.4 199.5 199.6 199.7 199.8 199.9 199.10 199.11
199.12 199.13
199.14 199.15 199.16 199.17 199.18 199.19 199.20 199.21 199.22 199.23 199.24 199.25 199.26 199.27 199.28 199.29 199.30 199.31 199.32 200.1 200.2 200.3 200.4 200.5 200.6 200.7 200.8 200.9 200.10 200.11 200.12 200.13 200.14 200.15 200.16 200.17 200.18 200.19 200.20 200.21 200.22 200.23 200.24 200.25 200.26 200.27 200.28 200.29 200.30 200.31 200.32 201.1 201.2 201.3 201.4 201.5 201.6 201.7 201.8 201.9 201.10 201.11 201.12 201.13 201.14 201.15 201.16 201.17 201.18 201.19 201.20 201.21 201.22 201.23 201.24 201.25 201.26 201.27 201.28 201.29 201.30 201.31 201.32 201.33 201.34 201.35 201.36 202.1 202.2 202.3 202.4 202.5 202.6 202.7 202.8 202.9 202.10 202.11 202.12 202.13 202.14 202.15 202.16 202.17 202.18 202.19 202.20 202.21 202.22 202.23 202.24 202.25 202.26 202.27 202.28 202.29 202.30 202.31 202.32 202.33 202.34 202.35 203.1 203.2 203.3 203.4 203.5 203.6 203.7 203.8 203.9 203.10 203.11 203.12 203.13 203.14 203.15 203.16 203.17 203.18 203.19 203.20 203.21 203.22 203.23 203.24 203.25 203.26 203.27 203.28 203.29 203.30 203.31 203.32 203.33 203.34 204.1 204.2 204.3 204.4 204.5 204.6 204.7 204.8 204.9 204.10 204.11 204.12 204.13 204.14 204.15 204.16 204.17 204.18 204.19 204.20 204.21 204.22 204.23 204.24 204.25 204.26 204.27 204.28
204.29 204.30
205.1 205.2 205.3 205.4
205.5 205.6
205.7 205.8 205.9 205.10 205.11 205.12 205.13 205.14 205.15 205.16 205.17 205.18 205.19 205.20 205.21 205.22 205.23 205.24 205.25 205.26 205.27 205.28 206.1 206.2 206.3 206.4 206.5 206.6 206.7 206.8 206.9 206.10 206.11 206.12 206.13 206.14 206.15 206.16 206.17 206.18 206.19 206.20 206.21 206.22 206.23 206.24 206.25 206.26 206.27 206.28 206.29 206.30 206.31 207.1 207.2 207.3 207.4 207.5 207.6 207.7 207.8 207.9 207.10 207.11 207.12 207.13 207.14 207.15 207.16 207.17 207.18 207.19 207.20 207.21 207.22 207.23 207.24 207.25 207.26 207.27 207.28 207.29 208.1 208.2
208.3 208.4
208.5 208.6 208.7 208.8 208.9 208.10 208.11 208.12 208.13 208.14 208.15 208.16
208.17 208.18
208.19 208.20 208.21 208.22 208.23 208.24 208.25 208.26 208.27 208.28 208.29 208.30 208.31 208.32 209.1 209.2 209.3 209.4 209.5 209.6 209.7 209.8 209.9 209.10 209.11 209.12 209.13 209.14 209.15 209.16 209.17 209.18 209.19 209.20 209.21 209.22 209.23 209.24 209.25 209.26 209.27 209.28 209.29 209.30 209.31 209.32
209.33 209.34
210.1 210.2 210.3 210.4 210.5 210.6 210.7 210.8 210.9 210.10 210.11 210.12 210.13 210.14 210.15 210.16 210.17 210.18 210.19 210.20 210.21 210.22
210.23 210.24
210.25 210.26 210.27 210.28 210.29 210.30 210.31 210.32 210.33
211.1 211.2
211.3 211.4 211.5 211.6
211.7 211.8
211.9 211.10 211.11 211.12 211.13 211.14 211.15 211.16 211.17 211.18 211.19 211.20 211.21 211.22 211.23 211.24
211.25 211.26
211.27 211.28 211.29 211.30 212.1 212.2
212.3 212.4
212.5 212.6 212.7 212.8 212.9 212.10 212.11 212.12 212.13 212.14 212.15
212.16 212.17
212.18 212.19 212.20 212.21 212.22 212.23 212.24 212.25 212.26 212.27 212.28 212.29 212.30 212.31
213.1 213.2
213.3 213.4 213.5 213.6 213.7 213.8 213.9 213.10 213.11 213.12
213.13 213.14
213.15 213.16 213.17 213.18 213.19
213.20 213.21
213.22 213.23 213.24 213.25 213.26 213.27 213.28 213.29 213.30 213.31 214.1 214.2 214.3 214.4 214.5 214.6 214.7 214.8 214.9 214.10 214.11 214.12 214.13 214.14
214.15 214.16
214.17 214.18 214.19 214.20 214.21 214.22 214.23 214.24 214.25 214.26 214.27 214.28 214.29 214.30 214.31 214.32 214.33 215.1 215.2 215.3 215.4 215.5 215.6 215.7 215.8 215.9 215.10 215.11 215.12 215.13 215.14 215.15 215.16 215.17 215.18 215.19 215.20 215.21 215.22 215.23 215.24 215.25
215.26 215.27
215.28 215.29 215.30 215.31 215.32 215.33 215.34 216.1 216.2 216.3 216.4 216.5 216.6 216.7 216.8 216.9 216.10 216.11 216.12 216.13 216.14 216.15 216.16 216.17 216.18 216.19 216.20
216.21 216.22
216.23 216.24 216.25
216.26 216.27
217.1 217.2
217.3 217.4 217.5 217.6 217.7 217.8 217.9 217.10 217.11 217.12 217.13 217.14 217.15 217.16 217.17 217.18 217.19 217.20 217.21 217.22 217.23 217.24 217.25 217.26 217.27 217.28 217.29 217.30 217.31 217.32 217.33 217.34 217.35 218.1 218.2
218.3 218.4 218.5 218.6 218.7 218.8 218.9 218.10 218.11 218.12 218.13 218.14 218.15 218.16 218.17
218.18 218.19 218.20 218.21 218.22 218.23 218.24 218.25 218.26 218.27 218.28 218.29 218.30 218.31
219.1 219.2 219.3 219.4 219.5 219.6 219.7 219.8 219.9 219.10 219.11 219.12 219.13 219.14 219.15 219.16 219.17 219.18 219.19 219.20 219.21 219.22 219.23
219.24 219.25 219.26 219.27 219.28 219.29 219.30 219.31 220.1 220.2 220.3 220.4 220.5 220.6 220.7 220.8 220.9 220.10 220.11 220.12 220.13 220.14 220.15 220.16 220.17 220.18
220.19 220.20 220.21 220.22 220.23 220.24 220.25 220.26 220.27 220.28 220.29 220.30 221.1 221.2 221.3 221.4 221.5 221.6 221.7 221.8 221.9 221.10 221.11 221.12 221.13 221.14
221.15 221.16
221.17 221.18 221.19 221.20 221.21 221.22 221.23 221.24 221.25 221.26 221.27 221.28 221.29 221.30 221.31 221.32 222.1 222.2 222.3
222.4
222.5 222.6 222.7 222.8 222.9 222.10 222.11 222.12 222.13 222.14 222.15 222.16 222.17 222.18 222.19
222.20
222.21 222.22 222.23 222.24 222.25 222.26 222.27 222.28 222.29 222.30 222.31 223.1 223.2 223.3 223.4 223.5 223.6 223.7 223.8 223.9 223.10 223.11 223.12 223.13 223.14 223.15 223.16 223.17 223.18 223.19 223.20 223.21 223.22 223.23 223.24 223.25 223.26 223.27 223.28 223.29 223.30 223.31 223.32 223.33 223.34 224.1 224.2 224.3 224.4 224.5 224.6 224.7
224.8
224.9 224.10 224.11 224.12 224.13 224.14 224.15 224.16 224.17 224.18
224.19
224.20 224.21 224.22 224.23 224.24 224.25 224.26 224.27 224.28 224.29 224.30 224.31 224.32 225.1 225.2 225.3 225.4 225.5 225.6 225.7
225.8 225.9
225.10 225.11 225.12 225.13 225.14 225.15 225.16 225.17 225.18 225.19 225.20 225.21 225.22 225.23 225.24 225.25 225.26 225.27 225.28 225.29
225.30 225.31
226.1 226.2 226.3 226.4 226.5 226.6 226.7 226.8 226.9 226.10 226.11 226.12 226.13 226.14 226.15 226.16 226.17
226.18 226.19
226.20 226.21 226.22 226.23 226.24 226.25 226.26 226.29 226.28 226.27 226.30 226.31 226.32 226.33 226.34 226.35 227.1 227.2 227.3 227.4 227.5 227.6 227.7 227.8 227.9 227.10 227.11 227.12 227.13 227.14 227.15 227.16 227.17 227.18 227.19 227.20 227.21 227.22 227.23 227.24 227.25 227.26 227.27 227.28 227.29 227.30 227.31 227.32 227.33 227.34 227.35 227.36 227.37 227.38 227.39 227.40 227.41 227.42 227.43
228.1 228.2
228.3 228.4 228.5 228.6 228.7 228.8 228.9 228.10 228.11 228.12 228.13 228.14 228.15 228.16 228.17 228.18 228.19 228.20 228.21 228.22 228.23 228.24 228.25 228.26 228.27
228.28 228.29
228.30 228.31 228.32 229.1 229.2
229.3 229.4
229.5 229.6 229.7 229.8 229.9 229.10 229.11 229.12 229.13 229.14 229.15 229.16 229.17 229.18 229.19 229.20 229.21 229.22 229.23 229.24 229.25 229.26 229.27 229.28 229.29 229.30 229.31
229.32 229.33
230.1 230.2 230.3 230.4 230.5 230.6 230.7 230.8 230.9 230.10 230.11 230.12 230.13 230.14 230.15 230.16 230.17 230.18 230.19 230.20 230.21 230.22 230.23 230.24 230.25 230.26 230.27
230.28 230.29
230.30 230.31 230.32 230.33 231.1 231.2 231.3 231.4 231.5 231.6
231.7
231.8 231.9 231.10 231.11 231.12 231.13 231.14 231.15 231.16 231.17 231.18 231.19 231.20 231.21 231.22 231.23 231.24 231.25 231.26 231.27 231.28 231.29 231.30 231.31 232.1 232.2 232.3
232.4
232.5 232.6 232.7 232.8 232.9 232.10
232.11
232.12 232.13 232.14 232.15 232.16 232.17 232.18 232.19 232.20 232.21 232.22 232.23 232.24 232.25 232.26 232.27 232.28 232.29 233.1 233.2 233.3 233.4 233.5 233.6 233.7 233.8 233.9 233.10 233.11 233.12 233.13 233.14
233.15
233.16 233.17 233.18 233.19 233.20 233.21 233.22 233.23 233.24 233.25 233.26 233.27 233.28 233.29 234.1 234.2 234.3 234.4 234.5 234.6 234.7 234.8 234.9 234.10 234.11 234.12 234.13 234.14 234.15 234.16 234.17 234.18 234.19 234.20 234.21 234.22 234.23 234.24 234.25 234.26 234.27 234.28 234.29 234.30 234.31 234.32 234.33 235.1 235.2 235.3 235.4 235.5 235.6 235.7 235.8 235.9 235.10 235.11 235.12 235.13 235.14 235.15 235.16 235.17 235.18 235.19 235.20 235.21 235.22 235.23 235.24
235.25
235.26 235.27 235.28 235.29 235.30 235.31 235.32 235.33 236.1 236.2 236.3 236.4 236.5 236.6 236.7 236.8 236.9 236.10 236.11 236.12 236.13 236.14 236.15 236.16 236.17 236.18 236.19 236.20 236.21 236.22 236.23 236.24
236.25
236.26 236.27 236.28 236.29 236.30 236.31 237.1 237.2 237.3 237.4 237.5 237.6 237.7 237.8 237.9 237.10 237.11 237.12 237.13 237.14 237.15 237.16 237.17 237.18 237.19 237.20 237.21 237.22 237.23 237.24 237.25 237.26 237.27
237.28
237.29 237.30 237.31 237.32 238.1 238.2
238.3
238.4 238.5 238.6 238.7 238.8 238.9 238.10 238.11 238.12 238.13 238.14 238.15 238.16 238.17 238.18
238.19
238.20 238.21 238.22 238.23
238.24
238.25 238.26 238.27 238.28 238.29 238.30 238.31 239.1 239.2 239.3 239.4 239.5 239.6 239.7 239.8
239.9
239.10 239.11 239.12 239.13 239.14 239.15 239.16 239.17 239.18 239.19 239.20 239.21 239.22 239.23 239.24 239.25 239.26 239.27 239.28 239.29 239.30 239.31 240.1 240.2 240.3 240.4 240.5 240.6 240.7 240.8 240.9 240.10
240.11
240.12 240.13 240.14 240.15 240.16 240.17
240.18
240.19 240.20 240.21 240.22 240.23 240.24 240.25 240.26 240.27 240.28 240.29 240.30 240.31 241.1 241.2 241.3 241.4 241.5 241.6 241.7 241.8 241.9 241.10 241.11 241.12 241.13 241.14 241.15 241.16 241.17 241.18 241.19 241.20 241.21 241.22 241.23 241.24 241.25 241.26 241.27 241.28 241.29 241.30 241.31 241.32 241.33 242.1 242.2 242.3 242.4 242.5
242.6
242.7 242.8 242.9 242.10 242.11 242.12 242.13 242.14 242.15 242.16 242.17 242.18 242.19 242.20 242.21 242.22 242.23 242.24 242.25 242.26 242.27 242.28 242.29
242.30 242.31
243.1 243.2 243.3 243.4 243.5 243.6
243.7 243.8 243.9
243.10 243.11 243.12 243.13 243.14 243.15 243.16 243.17 243.18 243.19 243.20 243.21 243.22 243.23 243.24 243.25 243.26 243.27 243.28 243.29 243.30 243.31 243.32 244.1 244.2 244.3 244.4 244.5 244.6 244.7 244.8 244.9 244.10
244.11 244.12 244.13 244.14 244.15 244.16 244.17 244.18 244.19 244.20 244.21 244.22 244.23 244.24 244.25 244.26 244.27 244.28 244.29 244.30 244.31 245.1 245.2 245.3 245.4
245.5 245.6
245.7 245.8 245.9 245.10 245.11 245.12 245.13 245.14 245.15 245.16 245.17 245.18 245.19 245.20 245.21 245.22 245.23 245.24 245.25 245.26 245.27 245.28 245.29 245.30 246.1 246.2 246.3 246.4 246.5 246.6 246.7 246.8 246.9 246.10 246.11 246.12 246.13 246.14 246.15 246.16
246.17 246.18
246.19 246.20 246.21 246.22 246.23 246.24 246.25 246.26 246.27 246.28 246.29 246.30 246.31 247.1 247.2 247.3 247.4 247.5 247.6 247.7 247.8 247.9 247.10 247.11 247.12 247.13 247.14 247.15 247.16 247.17 247.18 247.19 247.20 247.21 247.22 247.23 247.24 247.25 247.26 247.27 247.28 247.29 247.30 247.31 247.32 247.33 248.1 248.2 248.3 248.4 248.5 248.6 248.7 248.8 248.9 248.10 248.11 248.12 248.13 248.14 248.15 248.16 248.17 248.18 248.19 248.20 248.21 248.22 248.23 248.24 248.25 248.26 248.27 248.28 248.29 248.30 248.31 249.1 249.2 249.3 249.4 249.5 249.6 249.7 249.8 249.9 249.10 249.11 249.12 249.13 249.14 249.15 249.16 249.17 249.18 249.19 249.20 249.21 249.22 249.23 249.24 249.25 249.26 249.27 249.28 249.29 249.30 249.31 250.1 250.2 250.3 250.4 250.5 250.6 250.7 250.8 250.9 250.10 250.11 250.12 250.13 250.14 250.15 250.16 250.17 250.18 250.19 250.20 250.21
250.22 250.23 250.24 250.25 250.26 250.27 250.28 250.29 250.30 250.31 250.32 250.33 251.1 251.2 251.3 251.4 251.5 251.6 251.7 251.8 251.9 251.10 251.11
251.12
251.13 251.14 251.15 251.16 251.17 251.18 251.19 251.20 251.21 251.22 251.23 251.24 251.25 251.26 251.27 251.28 251.29 251.30 252.1 252.2 252.3 252.4 252.5 252.6 252.7 252.8 252.9 252.10 252.11
252.12 252.13 252.14 252.15 252.16 252.17 252.18 252.19 252.20 252.21 252.22 252.23 252.24 252.25 252.26 252.27 252.28 252.29 252.30 252.31 253.1 253.2 253.3 253.4 253.5 253.6 253.7 253.8 253.9 253.10 253.11 253.12 253.13 253.14 253.15 253.16 253.17 253.18 253.19 253.20 253.21 253.22 253.23 253.24 253.25 253.26 253.27 253.28 253.29 253.30 253.31 253.32 253.33 253.34 254.1 254.2 254.3 254.4 254.5 254.6 254.7 254.8 254.9 254.10 254.11 254.12 254.13 254.14 254.15 254.16 254.17 254.18 254.19 254.20 254.21 254.22 254.23 254.24 254.25 254.26
254.27 254.28 254.29 254.30
255.1 255.2
255.3 255.4 255.5 255.6 255.7 255.8 255.9 255.10 255.11 255.12 255.13 255.14 255.15 255.16 255.17 255.18 255.19 255.20 255.21 255.22 255.23 255.24 255.25 255.26 255.27 255.28 255.29 255.30 255.31 255.32 256.1 256.2 256.3 256.4 256.5 256.6 256.7 256.8 256.9 256.10 256.11 256.12 256.13 256.14 256.15 256.16 256.17 256.18 256.19 256.20 256.21 256.22 256.23 256.24 256.25 256.26 256.27 256.28 256.29 256.30 256.31 256.32 257.1 257.2 257.3 257.4 257.5 257.6 257.7 257.8
257.9 257.10
257.11 257.12 257.13 257.14 257.15 257.16 257.17 257.18 257.19 257.20 257.21 257.22 257.23 257.24 257.25 257.26 257.27 257.28 257.29 257.30 257.31 257.32 258.1 258.2 258.3 258.4 258.5 258.6 258.7 258.8 258.9 258.10 258.11 258.12 258.13
258.14 258.15
258.16 258.17
258.18 258.19 258.20 258.21 258.22 258.23 258.24 258.25 258.26 258.27 258.28 258.29 258.30 258.31 259.1 259.2 259.3 259.4 259.5
259.6
259.7 259.8 259.9 259.10 259.11
259.12
259.13 259.14
259.15 259.16 259.17 259.18 259.19 259.20 259.21 259.22 259.23 259.24
259.25 259.26
259.27 259.28 259.29 259.30 260.1 260.2
260.3 260.4
260.5 260.6 260.7 260.8 260.9 260.10 260.11
260.12 260.13
260.14 260.15 260.16 260.17
260.18 260.19
260.20 260.21 260.22 260.23 260.24 260.25 260.26 260.27 260.28
261.1 261.2
261.3 261.4 261.5 261.6 261.7 261.8 261.9 261.10 261.11
261.12 261.13
261.14 261.15 261.16 261.17 261.18 261.19 261.20 261.21
261.22 261.23
261.24 261.25 261.26 261.27 261.28 261.29 262.1 262.2 262.3 262.4 262.5 262.6 262.7 262.8 262.9 262.10
262.11 262.12
262.13 262.14 262.15 262.16
262.17 262.18
262.19 262.20 262.21 262.22 262.23 262.24 262.25 262.26 262.27 262.28 262.29 262.30 262.31 263.1 263.2 263.3 263.4 263.5 263.6 263.7 263.8 263.9 263.10 263.11 263.12 263.13 263.14 263.15 263.16 263.17 263.18 263.19 263.20 263.21 263.22 263.23 263.24 263.25 263.26
263.27 263.28
263.29 263.30 263.31 263.32 263.33 264.1 264.2 264.3 264.4
264.5 264.6
264.7 264.8 264.9 264.10 264.11 264.12 264.13 264.14 264.15 264.16 264.17 264.18 264.19 264.20
264.21 264.22
264.23 264.24 264.25 264.26 264.27 264.28 264.29 264.30 264.31 264.32 265.1 265.2 265.3 265.4 265.5 265.6 265.7 265.8 265.9 265.10 265.11 265.12 265.13
265.14
265.15 265.16 265.17 265.18 265.19 265.20 265.21 265.22 265.23
265.24 265.25
265.26 265.27 265.28 265.29 265.30 265.31 266.1 266.2 266.3 266.4 266.5 266.6 266.7 266.8 266.9 266.10 266.11 266.12 266.13 266.14 266.15 266.16 266.17 266.18 266.19 266.20
266.21 266.22
266.23 266.24 266.25 266.26 266.27 266.28 266.29 266.30 266.31 266.32 267.1 267.2 267.3 267.4 267.5 267.6 267.7 267.8 267.9 267.10 267.11 267.12 267.13 267.14 267.15 267.16 267.17 267.18 267.19 267.20 267.21 267.22
267.23 267.24
267.25 267.26 267.27 267.28 267.29 267.30 267.31 267.32 267.33 267.34 268.1 268.2
268.3 268.4
268.5 268.6 268.7 268.8 268.9 268.10 268.11 268.12 268.13 268.14 268.15 268.16 268.17 268.18 268.19 268.20 268.21 268.22 268.23 268.24 268.25 268.26 268.27 268.28 268.29 268.30 268.31 268.32
269.1 269.2
269.3 269.4 269.5 269.6 269.7 269.8 269.9 269.10 269.11 269.12 269.13 269.14 269.15 269.16 269.17 269.18 269.19 269.20
269.21 269.22
269.23 269.24 269.25 269.26 269.27 269.28 269.29 269.30 269.31 269.32 270.1 270.2 270.3 270.4 270.5 270.6 270.7 270.8 270.9 270.10 270.11 270.12 270.13 270.14
270.15 270.16 270.17 270.18
270.19 270.20 270.21 270.22 270.23 270.24 270.25 270.26
270.27 270.28
270.29 270.30 270.31 270.32 271.1 271.2 271.3 271.4 271.5 271.6 271.7 271.8 271.9 271.10 271.11
271.12 271.13
271.14 271.15 271.16
271.17 271.18
271.19 271.20
271.21 271.22 271.23 271.24 271.25 271.26 271.27 271.28 271.29 271.30 271.31 271.32 272.1 272.2 272.3 272.4 272.5 272.6 272.7 272.8 272.9 272.10 272.11 272.12 272.13 272.14 272.15 272.16 272.17 272.18 272.19 272.20
272.21 272.22
272.23 272.24 272.25 272.26 272.27 272.28 272.29 272.30 272.31 272.32 272.33 272.34 273.1 273.2 273.3 273.4 273.5 273.6 273.7 273.8 273.9 273.10 273.11 273.12 273.13 273.14 273.15
273.16 273.17
A bill for an act
relating to taxation; modifying provisions governing individual income and
corporate franchise taxes, sales and use taxes, property taxes, certain state aid
programs, certain local taxes, tax increment financing, and various other taxes and
tax-related provisions; providing for certain federal tax conformity; modifying
and proposing certain income tax credits and subtractions; providing for certain
sales tax exemptions; modifying property tax refunds and programs; proposing
additional local government aid programs; authorizing certain tax increment
financing; authorizing certain local taxes; converting the renter's property tax
refund into a refundable individual income tax credit; requiring reports;
appropriating money; amending Minnesota Statutes 2020, sections 6.495,
subdivision 3; 38.27, subdivision 4; 41B.0391, subdivisions 1, 2, 4; 123B.595,
subdivision 3; 123B.61; 126C.40, subdivision 1; 270A.03, subdivision 2; 270B.12,
subdivision 8; 272.01, subdivision 2; 272.02, subdivisions 24, 98, by adding
subdivisions; 272.025, subdivision 1; 273.124, subdivisions 3a, 6, 13a, 13c, 13d;
273.1245, subdivision 1; 273.13, subdivision 35; 273.1315, subdivision 2; 273.1387,
subdivision 2; 273.41; 279.03, subdivision 1a; 282.261, subdivision 2; 287.12;
287.29; 287.31, subdivision 3; 289A.02, subdivision 7; 289A.38, subdivision 4;
289A.56, subdivision 6; 289A.60, subdivision 12; 290.0131, by adding
subdivisions; 290.0132, subdivisions 18, 21, 26, by adding subdivisions; 290.0133,
by adding a subdivision; 290.0134, by adding a subdivision; 290.067; 290.0674,
subdivision 2; 290.0681, subdivisions 2, 3, 4; 290.0685, subdivision 1, by adding
a subdivision; 290.091, subdivision 2; 290.095, subdivision 11; 290A.02; 290A.03,
subdivisions 6, 8, 12, 13, 15; 290A.04, subdivisions 1, 2, 2h, 4; 290A.05; 290A.07,
subdivision 2a; 290A.08; 290A.09; 290A.091; 290A.13; 290A.19; 290A.25;
290B.03, subdivision 1; 290B.04, subdivisions 3, 4; 290B.05, subdivision 1;
291.005, subdivision 1; 296A.083, subdivision 3; 297A.61, subdivisions 12, 29;
297A.68, subdivision 25, by adding subdivisions; 297A.70, subdivision 21;
297A.71, subdivision 51, by adding subdivisions; 297A.94; 297A.99, subdivisions
1, 3; 297H.13, subdivision 2; 298.28, subdivisions 7a, 9b; 366.095, subdivision
1; 373.01, subdivision 3; 383B.117, subdivision 2; 410.32; 412.301; 462A.05,
subdivision 24; 462A.38; 469.174, subdivision 14, by adding a subdivision;
469.176, subdivisions 3, 4; 469.1763, subdivision 6; 469.1771, subdivisions 2, 2a,
3; 477A.011, subdivision 34, by adding subdivisions; 477A.0124, subdivision 2;
477A.013, subdivisions 8, 9; 477A.015; 477A.03, subdivision 2a; 477A.12,
subdivisions 1, 3, by adding a subdivision; 477B.01, subdivisions 5, 10, 11, by
adding subdivisions; 477B.02, subdivisions 2, 3, 5, 8, 9, by adding a subdivision;
477B.03, subdivisions 2, 3, 4, 5, 7; 477B.04, subdivision 1, by adding a subdivision;
477C.03, subdivisions 2, 5; 477C.04, by adding a subdivision; Minnesota Statutes
2021 Supplement, sections 3.8855, subdivisions 4, 7; 16A.152, subdivision 2;
116J.8737, subdivision 5; 116U.27, subdivision 1; 126C.10, subdivision 2e;
272.0295, subdivision 2; 273.11, subdivision 12; 273.124, subdivisions 13, 14;
273.13, subdivisions 23, 25, 34; 289A.08, subdivisions 7, 7a; 289A.382, subdivision
2; 290.01, subdivisions 19, 31; 290.06, subdivisions 2c, 22; 290.0671, subdivision
1; 290.0681, subdivision 10; 290.0682, by adding subdivisions; 290.993; 290A.03,
subdivision 3; 297A.71, subdivision 52; 297A.75, subdivisions 1, 2, 3; 297A.99,
subdivision 2; 297F.09, subdivision 10; 297G.09, subdivision 9; 469.1763,
subdivisions 2, 3, 4; 477A.03, subdivision 2b; 477A.30; Laws 1998, chapter 389,
article 8, section 43, as amended; Laws 2003, chapter 127, article 10, section 31,
subdivision 1, as amended; Laws 2006, chapter 259, article 11, section 3, as
amended; Laws 2008, chapter 366, article 7, section 17; Laws 2011, First Special
Session chapter 7, article 4, section 14; Laws 2014, chapter 308, article 6, section
12, subdivision 2; Laws 2017, First Special Session chapter 1, article 3, section
26; Laws 2019, First Special Session chapter 6, article 6, section 25; Laws 2021,
First Special Session chapter 14, article 8, sections 5; 7; proposing coding for new
law in Minnesota Statutes, chapters 240A; 290; 477A; proposing coding for new
law as Minnesota Statutes, chapter 428B; repealing Minnesota Statutes 2020,
sections 6.91; 290.0674, subdivision 2a; 290A.03, subdivisions 9, 11; 290A.04,
subdivisions 2a, 5; 290A.23, subdivision 1; 327C.01, subdivision 13; 327C.16;
477A.011, subdivisions 30a, 38, 42, 45; 477A.013, subdivision 13; 477B.02,
subdivision 4; 477B.03, subdivision 6; Minnesota Statutes 2021 Supplement,
section 290.0111.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
ARTICLE 1
FEDERAL CONFORMITY
Section 1.
Minnesota Statutes 2020, section 289A.02, subdivision 7, is amended to read:
Subd. 7.
Internal Revenue Code.
Unless specifically defined otherwise, "Internal
Revenue Code" means the Internal Revenue Code of 1986, as amended through deleted text begin December
31, 2018deleted text end new text begin November 15, 2021new text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment, except
the changes incorporated by federal changes are effective retroactively at the same time the
changes were effective for federal purposes.
new text end
Sec. 2.
Minnesota Statutes 2021 Supplement, section 289A.08, subdivision 7, is amended
to read:
Subd. 7.
Composite income tax returns for nonresident partners, shareholders, and
beneficiaries.
(a) The commissioner may allow a partnership with nonresident partners to
file a composite return and to pay the tax on behalf of nonresident partners who have no
other Minnesota source income. This composite return must include the names, addresses,
Social Security numbers, income allocation, and tax liability for the nonresident partners
electing to be covered by the composite return.
(b) The computation of a partner's tax liability must be determined by multiplying the
income allocated to that partner by the highest rate used to determine the tax liability for
individuals under section 290.06, subdivision 2c. Nonbusiness deductions, standard
deductions, or personal exemptions are not allowed.
(c) The partnership must submit a request to use this composite return filing method for
nonresident partners. The requesting partnership must file a composite return in the form
prescribed by the commissioner of revenue. The filing of a composite return is considered
a request to use the composite return filing method.
(d) The electing partner must not have any Minnesota source income other than the
income from the partnership, other electing partnerships, and other qualifying entities
electing to file and pay the pass-through entity tax under subdivision 7a. If it is determined
that the electing partner has other Minnesota source income, the inclusion of the income
and tax liability for that partner under this provision will not constitute a return to satisfy
the requirements of subdivision 1. The tax paid for the individual as part of the composite
return is allowed as a payment of the tax by the individual on the date on which the composite
return payment was made. If the electing nonresident partner has no other Minnesota source
income, filing of the composite return is a return for purposes of subdivision 1.
(e) This subdivision does not negate the requirement that an individual pay estimated
tax if the individual's liability would exceed the requirements set forth in section 289A.25.
The individual's liability to pay estimated tax is, however, satisfied when the partnership
pays composite estimated tax in the manner prescribed in section 289A.25.
(f) If an electing partner's share of the partnership's gross income from Minnesota sources
is less than the filing requirements for a nonresident under this subdivision, the tax liability
is zero. However, a statement showing the partner's share of gross income must be included
as part of the composite return.
(g) The election provided in this subdivision is only available to a partner who has no
other Minnesota source income and who is either (1) a full-year nonresident individual or
(2) a trust or estate that does not claim a deduction under either section 651 or 661 of the
Internal Revenue Code.
(h) A corporation defined in section 290.9725 and its nonresident shareholders may
make an election under this paragraph. The provisions covering the partnership apply to
the corporation and the provisions applying to the partner apply to the shareholder.
(i) Estates and trusts distributing current income only and the nonresident individual
beneficiaries of the estates or trusts may make an election under this paragraph. The
provisions covering the partnership apply to the estate or trust. The provisions applying to
the partner apply to the beneficiary.
(j) For the purposes of this subdivision, "income" means the partner's share of federal
adjusted gross income from the partnership modified by the additions provided in section
290.0131, subdivisions 8 to 10, 16, deleted text begin anddeleted text end 17,new text begin and 19,new text end and the subtractions provided in: (1)
section 290.0132, subdivisions 9, 27, and 28, to the extent the amount is assignable or
allocable to Minnesota under section 290.17; and (2) section 290.0132, deleted text begin subdivisiondeleted text end new text begin
subdivisionsnew text end 14new text begin and 31new text end . The subtraction allowed under section 290.0132, subdivision 9, is
only allowed on the composite tax computation to the extent the electing partner would
have been allowed the subtraction.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2021.
new text end
Sec. 3.
Minnesota Statutes 2021 Supplement, section 290.01, subdivision 19, is amended
to read:
Subd. 19.
Net income.
(a) For a trust or estate taxable under section 290.03, and a
corporation taxable under section 290.02, the term "net income" means the federal taxable
income, as defined in section 63 of the Internal Revenue Code of 1986, as amended through
the date named in this subdivision, incorporating the federal effective dates of changes to
the Internal Revenue Code and any elections made by the taxpayer in accordance with the
Internal Revenue Code in determining federal taxable income for federal income tax
purposes, and with the modifications provided in sections 290.0131 to 290.0136.
(b) For an individual, the term "net income" means federal adjusted gross income with
the modifications provided in sections 290.0131, 290.0132, and 290.0135 to 290.0137.
(c) In the case of a regulated investment company or a fund thereof, as defined in section
851(a) or 851(g) of the Internal Revenue Code, federal taxable income means investment
company taxable income as defined in section 852(b)(2) of the Internal Revenue Code,
except that:
(1) the exclusion of net capital gain provided in section 852(b)(2)(A) of the Internal
Revenue Code does not apply;
(2) the deduction for dividends paid under section 852(b)(2)(D) of the Internal Revenue
Code must be applied by allowing a deduction for capital gain dividends and exempt-interest
dividends as defined in sections 852(b)(3)(C) and 852(b)(5) of the Internal Revenue Code;
and
(3) the deduction for dividends paid must also be applied in the amount of any
undistributed capital gains which the regulated investment company elects to have treated
as provided in section 852(b)(3)(D) of the Internal Revenue Code.
(d) The net income of a real estate investment trust as defined and limited by section
856(a), (b), and (c) of the Internal Revenue Code means the real estate investment trust
taxable income as defined in section 857(b)(2) of the Internal Revenue Code.
(e) The net income of a designated settlement fund as defined in section 468B(d) of the
Internal Revenue Code means the gross income as defined in section 468B(b) of the Internal
Revenue Code.
(f) The Internal Revenue Code of 1986, as amended through deleted text begin December 31, 2018deleted text end new text begin
November 15, 2021new text end , applies for taxable years beginning after December 31, 1996deleted text begin , except
the sections of federal law in section 290.0111 shall also applydeleted text end .
(g) Except as otherwise provided, references to the Internal Revenue Code in this
subdivision and sections 290.0131 to 290.0136 mean the code in effect for purposes of
determining net income for the applicable year.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment, except
the changes incorporated by federal changes are effective retroactively at the same time the
changes were effective for federal purposes.
new text end
Sec. 4.
Minnesota Statutes 2021 Supplement, section 290.01, subdivision 31, is amended
to read:
Subd. 31.
Internal Revenue Code.
Unless specifically defined otherwise, "Internal
Revenue Code" means the Internal Revenue Code of 1986, as amended through deleted text begin December
31, 2018, except the sections of federal law in section 290.0111 shall also applydeleted text end new text begin November
15, 2021new text end . Internal Revenue Code also includes any uncodified provision in federal law that
relates to provisions of the Internal Revenue Code that are incorporated into Minnesota law.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment, except
the changes incorporated by federal changes are effective retroactively at the same time the
changes were effective for federal purposes.
new text end
Sec. 5.
Minnesota Statutes 2020, section 290.0131, is amended by adding a subdivision
to read:
new text begin Subd. 19. new text end
new text begin Meal expenses. new text end
new text begin
The amount of meal expenses in excess of the 50 percent
limitation under section 274(n)(1) of the Internal Revenue Code allowed under subsection
(n), paragraph (2), subparagraph (D), of that section is an addition.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2021.
new text end
Sec. 6.
Minnesota Statutes 2020, section 290.0132, subdivision 18, is amended to read:
Subd. 18.
Net operating losses.
new text begin (a) new text end The amount of the net operating loss allowed under
section 290.095, subdivision 11, paragraph (c), is a subtraction.
new text begin
(b) The unused portion of a net operating loss carryover under section 290.095,
subdivision 11, paragraph (d), is a subtraction. The subtraction is the lesser of:
new text end
new text begin
(1) the amount carried into the taxable year minus any subtraction made under this
section for prior taxable years; or
new text end
new text begin
(2) 80 percent of Minnesota taxable net income in a single taxable year and determined
without regard to this subtraction.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2021.
new text end
Sec. 7.
Minnesota Statutes 2020, section 290.0132, is amended by adding a subdivision
to read:
new text begin Subd. 31. new text end
new text begin Delayed business interest. new text end
new text begin
(a) For each of the five taxable years beginning
after December 31, 2021, there is allowed a subtraction equal to one-fifth of the adjustment
amount, to the extent not already deducted, for the exclusion under section 16, subdivision
2, clause (10), due to the Coronavirus Aid, Relief and Economic Security Act, Public Law
116-136, section 2306.
new text end
new text begin
(b) This subdivision expires for taxable years beginning after December 31, 2026.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2021.
new text end
Sec. 8.
Minnesota Statutes 2020, section 290.0133, is amended by adding a subdivision
to read:
new text begin Subd. 15. new text end
new text begin Meal expenses. new text end
new text begin
The amount of meal expenses in excess of the 50 percent
limitation under section 274(n)(1) of the Internal Revenue Code allowed under section
274(n)(2)(D) of the Internal Revenue Code is an addition.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2021.
new text end
Sec. 9.
Minnesota Statutes 2020, section 290.0134, is amended by adding a subdivision
to read:
new text begin Subd. 20. new text end
new text begin Delayed business interest. new text end
new text begin
(a) For each of the five taxable years beginning
after December 31, 2021, there is allowed a subtraction equal to one-fifth of the adjustment
amount, to the extent not already deducted, for the exclusion under section 16, subdivision
2, clause (10), due to the Coronavirus Aid, Relief and Economic Security Act, Public Law
116-136, section 2306.
new text end
new text begin
(b) This subdivision expires for taxable years beginning after December 31, 2026.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2021.
new text end
Sec. 10.
Minnesota Statutes 2021 Supplement, section 290.06, subdivision 2c, is amended
to read:
Subd. 2c.
Schedules of rates for individuals, estates, and trusts.
(a) The income taxes
imposed by this chapter upon married individuals filing joint returns and surviving spouses
as defined in section 2(a) of the Internal Revenue Code must be computed by applying to
their taxable net income the following schedule of rates:
(1) On the first $38,770, 5.35 percent;
(2) On all over $38,770, but not over $154,020, 6.8 percent;
(3) On all over $154,020, but not over $269,010, 7.85 percent;
(4) On all over $269,010, 9.85 percent.
Married individuals filing separate returns, estates, and trusts must compute their income
tax by applying the above rates to their taxable income, except that the income brackets
will be one-half of the above amounts after the adjustment required in subdivision 2d.
(b) The income taxes imposed by this chapter upon unmarried individuals must be
computed by applying to taxable net income the following schedule of rates:
(1) On the first $26,520, 5.35 percent;
(2) On all over $26,520, but not over $87,110, 6.8 percent;
(3) On all over $87,110, but not over $161,720, 7.85 percent;
(4) On all over $161,720, 9.85 percent.
(c) The income taxes imposed by this chapter upon unmarried individuals qualifying as
a head of household as defined in section 2(b) of the Internal Revenue Code must be
computed by applying to taxable net income the following schedule of rates:
(1) On the first $32,650, 5.35 percent;
(2) On all over $32,650, but not over $131,190, 6.8 percent;
(3) On all over $131,190, but not over $214,980, 7.85 percent;
(4) On all over $214,980, 9.85 percent.
(d) In lieu of a tax computed according to the rates set forth in this subdivision, the tax
of any individual taxpayer whose taxable net income for the taxable year is less than an
amount determined by the commissioner must be computed in accordance with tables
prepared and issued by the commissioner of revenue based on income brackets of not more
than $100. The amount of tax for each bracket shall be computed at the rates set forth in
this subdivision, provided that the commissioner may disregard a fractional part of a dollar
unless it amounts to 50 cents or more, in which case it may be increased to $1.
(e) An individual who is not a Minnesota resident for the entire year must compute the
individual's Minnesota income tax as provided in this subdivision. After the application of
the nonrefundable credits provided in this chapter, the tax liability must then be multiplied
by a fraction in which:
(1) the numerator is the individual's Minnesota source federal adjusted gross income as
defined in section 62 of the Internal Revenue Code and increased by:
(i) the additions required under sections 290.0131, subdivisions 2, 6, 8 to 10, 16, deleted text begin anddeleted text end
17, new text begin and 19, new text end and 290.0137, paragraph (a); and reduced by
(ii) the Minnesota assignable portion of the subtraction for United States government
interest under section 290.0132, subdivision 2, the subtractions under sections 290.0132,
subdivisions 9, 10, 14, 15, 17, 18, deleted text begin anddeleted text end 27,new text begin and 31,new text end and 290.0137, paragraph (c), after applying
the allocation and assignability provisions of section 290.081, clause (a), or 290.17; and
(2) the denominator is the individual's federal adjusted gross income as defined in section
62 of the Internal Revenue Code, increased by:
(i) the additions required under sections 290.0131, subdivisions 2, 6, 8 to 10, 16, deleted text begin anddeleted text end
17,new text begin and 19,new text end and 290.0137, paragraph (a); and reduced by
(ii) the subtractions under sections 290.0132, subdivisions 2, 9, 10, 14, 15, 17, 18, deleted text begin anddeleted text end
27,new text begin and 31,new text end and 290.0137, paragraph (c).
(f) If an individual who is not a Minnesota resident for the entire year is a qualifying
owner of a qualifying entity that elects to pay tax as provided in section 289A.08, subdivision
7a, paragraph (b), the individual must compute the individual's Minnesota income tax as
provided in paragraph (e), and also must include, to the extent attributed to the electing
qualifying entity:
(1) in paragraph (e), clause (1), item (i), and paragraph (e), clause (2), item (i), the
addition under section 290.0131, subdivision 5; and
(2) in paragraph (e), clause (1), item (ii), and paragraph (e), clause (2), item (ii), the
subtraction under section 290.0132, subdivision 3.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2021.
new text end
Sec. 11.
Minnesota Statutes 2020, section 290.091, subdivision 2, is amended to read:
Subd. 2.
Definitions.
For purposes of the tax imposed by this section, the following
terms have the meanings given.
(a) "Alternative minimum taxable income" means the sum of the following for the taxable
year:
(1) the taxpayer's federal alternative minimum taxable income as defined in section
55(b)(2) of the Internal Revenue Code;
(2) the taxpayer's itemized deductions allowed in computing federal alternative minimum
taxable income, but excluding:
(i) the charitable contribution deduction under section 170 of the Internal Revenue Code;
(ii) the medical expense deduction;
(iii) the casualty, theft, and disaster loss deduction; and
(iv) the impairment-related work expenses of a person with a disability;
(3) for depletion allowances computed under section 613A(c) of the Internal Revenue
Code, with respect to each property (as defined in section 614 of the Internal Revenue Code),
to the extent not included in federal alternative minimum taxable income, the excess of the
deduction for depletion allowable under section 611 of the Internal Revenue Code for the
taxable year over the adjusted basis of the property at the end of the taxable year (determined
without regard to the depletion deduction for the taxable year);
(4) to the extent not included in federal alternative minimum taxable income, the amount
of the tax preference for intangible drilling cost under section 57(a)(2) of the Internal Revenue
Code determined without regard to subparagraph (E);
(5) to the extent not included in federal alternative minimum taxable income, the amount
of interest income as provided by section 290.0131, subdivision 2;
(6) the amount of addition required by section 290.0131, subdivisions 9, 10, deleted text begin anddeleted text end 16new text begin , and
19new text end ;
(7) the deduction allowed under section 199A of the Internal Revenue Code, to the extent
not included in the addition required under clause (6); and
(8) to the extent not included in federal alternative minimum taxable income, the amount
of foreign-derived intangible income deducted under section 250 of the Internal Revenue
Code;
less the sum of the amounts determined under the following:
(i) interest income as defined in section 290.0132, subdivision 2;
(ii) an overpayment of state income tax as provided by section 290.0132, subdivision
3, to the extent included in federal alternative minimum taxable income;
(iii) the amount of investment interest paid or accrued within the taxable year on
indebtedness to the extent that the amount does not exceed net investment income, as defined
in section 163(d)(4) of the Internal Revenue Code. Interest does not include amounts deducted
in computing federal adjusted gross income;
(iv) amounts subtracted from federal taxable or adjusted gross income as provided by
section 290.0132, subdivisions 7, 9 to 15, 17, 21, 24, and 26 to deleted text begin 29deleted text end new text begin 33new text end ;
(v) the amount of the net operating loss allowed under section 290.095, subdivision 11,
deleted text begin paragraphdeleted text end new text begin paragraphsnew text end (c)new text begin and (d)new text end ; and
(vi) the amount allowable as a Minnesota itemized deduction under section 290.0122,
subdivision 7.
In the case of an estate or trust, alternative minimum taxable income must be computed
as provided in section 59(c) of the Internal Revenue Code, except alternative minimum
taxable income must be increased by the addition in section 290.0131, subdivision 16.
(b) "Investment interest" means investment interest as defined in section 163(d)(3) of
the Internal Revenue Code.
(c) "Net minimum tax" means the minimum tax imposed by this section.
(d) "Regular tax" means the tax that would be imposed under this chapter (without regard
to this section and section 290.032), reduced by the sum of the nonrefundable credits allowed
under this chapter.
(e) "Tentative minimum tax" equals 6.75 percent of alternative minimum taxable income
after subtracting the exemption amount determined under subdivision 3.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2021.
new text end
Sec. 12.
Minnesota Statutes 2020, section 290.095, subdivision 11, is amended to read:
Subd. 11.
Carryback or carryover adjustments.
(a) Except as provided in paragraph
(c), for individuals, estates, and trusts the amount of a net operating loss that may be carried
back or carried over shall be the same dollar amount allowable in the determination of
federal taxable income, provided that, notwithstanding any other provision, estates and
trusts must apply the following adjustments to the amount of the net operating loss that may
be carried back or carried over:
(1) Nonassignable income or losses as required by section 290.17.
(2) Deductions not allocable to Minnesota under section 290.17.
(b) The net operating loss carryback or carryover applied as a deduction in the taxable
year to which the net operating loss is carried back or carried over shall be equal to the net
operating loss carryback or carryover applied in the taxable year in arriving at federal taxable
income provided that trusts and estates must apply the following modifications:
(1) Increase the amount of carryback or carryover applied in the taxable year by the
amount of losses and interest, taxes and other expenses not assignable or allowable to
Minnesota incurred in the taxable year.
(2) Decrease the amount of carryback or carryover applied in the taxable year by the
amount of income not assignable to Minnesota earned in the taxable year. For estates and
trusts, the net operating loss carryback or carryover to the next consecutive taxable year
shall be the net operating loss carryback or carryover as calculated in clause (b) less the
amount applied in the earlier taxable year(s). No additional net operating loss carryback or
carryover shall be allowed to estates and trusts if the entire amount has been used to offset
Minnesota income in a year earlier than was possible on the federal return. However, if a
net operating loss carryback or carryover was allowed to offset federal income in a year
earlier than was possible on the Minnesota return, an estate or trust shall still be allowed to
offset Minnesota income but only if the loss was assignable to Minnesota in the year the
loss occurred.
(c) This paragraph does not apply to eligible small businesses that make a valid election
to carry back their losses for federal purposes under section 172(b)(1)(H) of the Internal
Revenue Code as amended through March 31, 2009.
(1) A net operating loss of an individual, estate, or trust that is allowed under this
subdivision and for which the taxpayer elects to carry back for more than two years under
section 172(b)(1)(H) of the Internal Revenue Code is a net operating loss carryback to each
of the two taxable years preceding the loss, and unused portions may be carried forward for
20 taxable years after the loss.
(2) The entire amount of the net operating loss for any taxable year must be carried to
the earliest of the taxable years to which the loss may be carried. The portion of the loss
which may be carried to each of the other taxable years is the excess, if any, of the amount
of the loss over the greater of the taxable net income or alternative minimum taxable income
for each of the taxable years to which the loss may be carried.
new text begin
(d) For net operating loss carryovers or carrybacks arising in taxable years beginning
after December 31, 2017, and before December 31, 2020, a net operating loss carryover or
carryback is allowed as provided in the Internal Revenue Code as amended through December
31, 2018, as follows:
new text end
new text begin
(1) the entire amount of the net operating loss, to the extent not already deducted, must
be carried to the earliest taxable year and any unused portion may be carried forward for
20 taxable years after the loss; and
new text end
new text begin
(2) the portion of the loss which may be carried to each of the other taxable years is the
excess, if any, of the amount of the loss over the greater of the taxable net income or
alternative minimum taxable income for each of the taxable years to which the loss may be
carried.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2017, and before December 31, 2020.
new text end
Sec. 13.
Minnesota Statutes 2021 Supplement, section 290.993, is amended to read:
290.993 SPECIAL LIMITED ADJUSTMENT.
new text begin Subdivision 1. new text end
new text begin Tax year 2018. new text end
(a) For an individual, estate, or trust, or a partnership
that elects to file a composite return under section 289A.08, subdivision 7, for taxable years
beginning after December 31, 2017, and before January 1, 2019, the following special rules
apply:
(1) an individual income taxpayer may: (i) take the standard deduction; or (ii) make an
election under section 63(e) of the Internal Revenue Code to itemize, for Minnesota individual
income tax purposes, regardless of the choice made on their federal return; and
(2) there is an adjustment to tax equal to the difference between the tax calculated under
this chapter using the Internal Revenue Code as amended through December 16, 2016, and
the tax calculated under this chapter using the Internal Revenue Code amended through
December 31, 2018, before the application of credits. The end result must be zero additional
tax due or refund.
(b) The adjustment in deleted text begin paragraph (a), clause (2),deleted text end new text begin this subdivision new text end does not apply to any
changes due to sections 11012, 13101, 13201, 13202, 13203, 13204, 13205, 13207, 13301,
13302, 13303, 13313, 13502, 13503, 13801, 14101, 14102, 14211 through 14215, and
14501 of Public Law 115-97; and section 40411 of Public Law 115-123.
new text begin Subd. 2. new text end
new text begin Tax years prior to 2022. new text end
new text begin
(a) For all taxpayers, including an entity that elects
to file a composite return under section 289A.08, subdivision 7, and an entity that elects to
pay the pass-through entity tax under section 289A.08, subdivision 7a, for taxable years
beginning after December 31, 2016, and before January 1, 2022, the provisions in this
subdivision apply.
new text end
new text begin
(b) There is an adjustment to tax equal to the difference between the amount calculated
and reported under this chapter incorporating the Internal Revenue Code as amended through
Laws 2021, First Special Session chapter 14, and the amount calculated under this chapter
incorporating the Internal Revenue Code as amended through November 15, 2021. For
taxable years beginning before January 1, 2022, the end result of incorporating the Internal
Revenue Code as amended through November 15, 2021, must be zero additional tax due
or refund, except as provided in paragraph (c).
new text end
new text begin
(c) The adjustment does not apply to changes due to:
new text end
new text begin
(1) the Taxpayer Certainty and Disaster Relief Act of 2020, Public Law 116-260, section
114, exclusion of gross income of discharge of qualified principal residence indebtedness;
new text end
new text begin
(2) the Taxpayer Certainty and Disaster Relief Act of 2020, Public Law 116-260, section
304(b), special rules for disaster-related personal casualty losses;
new text end
new text begin
(3) the COVID-related Tax Relief Act of 2020, Public Law 116-260, section 278,
paragraphs (a) and (d), clarification of tax treatment of certain loan forgiveness and other
business financial assistance;
new text end
new text begin
(4) the American Rescue Plan Act, Public Law 117-2, section 9672, tax treatment of
targeted EIDL advances;
new text end
new text begin
(5) the American Rescue Plan Act, Public Law 117-2, section 9673, tax treatment of
restaurant revitalization grants; and
new text end
new text begin
(6) the American Rescue Plan Act, Public Law 117-2, section 9675, modification of
treatment of student loan forgiveness.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
before January 1, 2022.
new text end
Sec. 14.
Minnesota Statutes 2020, section 290A.03, subdivision 15, is amended to read:
Subd. 15.
Internal Revenue Code.
"Internal Revenue Code" means the Internal Revenue
Code of 1986, as amended through deleted text begin December 31, 2018deleted text end new text begin November 15, 2021new text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for property tax refunds based on property
taxes payable in 2023 and rent paid in 2022 and thereafter.
new text end
Sec. 15.
Minnesota Statutes 2020, section 291.005, subdivision 1, is amended to read:
Subdivision 1.
Scope.
Unless the context otherwise clearly requires, the following terms
used in this chapter shall have the following meanings:
(1) "Commissioner" means the commissioner of revenue or any person to whom the
commissioner has delegated functions under this chapter.
(2) "Federal gross estate" means the gross estate of a decedent as required to be valued
and otherwise determined for federal estate tax purposes under the Internal Revenue Code,
increased by the value of any property in which the decedent had a qualifying income interest
for life and for which an election was made under section 291.03, subdivision 1d, for
Minnesota estate tax purposes, but was not made for federal estate tax purposes.
(3) "Internal Revenue Code" means the United States Internal Revenue Code of 1986,
as amended through deleted text begin December 31, 2018deleted text end new text begin November 15, 2021new text end .
(4) "Minnesota gross estate" means the federal gross estate of a decedent after (a)
excluding therefrom any property included in the estate which has its situs outside Minnesota,
and (b) including any property omitted from the federal gross estate which is includable in
the estate, has its situs in Minnesota, and was not disclosed to federal taxing authorities.
(5) "Nonresident decedent" means an individual whose domicile at the time of death
was not in Minnesota.
(6) "Personal representative" means the executor, administrator or other person appointed
by the court to administer and dispose of the property of the decedent. If there is no executor,
administrator or other person appointed, qualified, and acting within this state, then any
person in actual or constructive possession of any property having a situs in this state which
is included in the federal gross estate of the decedent shall be deemed to be a personal
representative to the extent of the property and the Minnesota estate tax due with respect
to the property.
(7) "Resident decedent" means an individual whose domicile at the time of death was
in Minnesota. The provisions of section 290.01, subdivision 7, paragraphs (c) and (d), apply
to determinations of domicile under this chapter.
(8) "Situs of property" means, with respect to:
(i) real property, the state or country in which it is located;
(ii) tangible personal property, the state or country in which it was normally kept or
located at the time of the decedent's death or for a gift of tangible personal property within
three years of death, the state or country in which it was normally kept or located when the
gift was executed;
(iii) a qualified work of art, as defined in section 2503(g)(2) of the Internal Revenue
Code, owned by a nonresident decedent and that is normally kept or located in this state
because it is on loan to an organization, qualifying as exempt from taxation under section
501(c)(3) of the Internal Revenue Code, that is located in Minnesota, the situs of the art is
deemed to be outside of Minnesota, notwithstanding the provisions of item (ii); and
(iv) intangible personal property, the state or country in which the decedent was domiciled
at death or for a gift of intangible personal property within three years of death, the state or
country in which the decedent was domiciled when the gift was executed.
For a nonresident decedent with an ownership interest in a pass-through entity with
assets that include real or tangible personal property, situs of the real or tangible personal
property, including qualified works of art, is determined as if the pass-through entity does
not exist and the real or tangible personal property is personally owned by the decedent. If
the pass-through entity is owned by a person or persons in addition to the decedent, ownership
of the property is attributed to the decedent in proportion to the decedent's capital ownership
share of the pass-through entity.
(9) "Pass-through entity" includes the following:
(i) an entity electing S corporation status under section 1362 of the Internal Revenue
Code;
(ii) an entity taxed as a partnership under subchapter K of the Internal Revenue Code;
(iii) a single-member limited liability company or similar entity, regardless of whether
it is taxed as an association or is disregarded for federal income tax purposes under Code
of Federal Regulations, title 26, section 301.7701-3; or
(iv) a trust to the extent the property is includable in the decedent's federal gross estate;
but excludes
(v) an entity whose ownership interest securities are traded on an exchange regulated
by the Securities and Exchange Commission as a national securities exchange under section
6 of the Securities Exchange Act, United States Code, title 15, section 78f.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment, except
the changes incorporated by federal changes are effective retroactively at the same time the
changes were effective for federal purposes.
new text end
Sec. 16. new text begin NONCONFORMITY ADJUSTMENT.
new text end
new text begin Subdivision 1. new text end
new text begin Definitions. new text end
new text begin
(a) For the purposes of this section, the following terms have
the meanings given.
new text end
new text begin
(b) For an individual, estate, or trust:
new text end
new text begin
(1) "subtraction" has the meaning given in Minnesota Statutes, section 290.0132,
subdivision 1, and the rules in that subdivision apply for this section; and
new text end
new text begin
(2) "addition" has the meaning given in Minnesota Statutes, section 290.0131, subdivision
1, and the rules in that subdivision apply for this section.
new text end
new text begin
(c) For a corporation other than an S corporation:
new text end
new text begin
(1) "subtraction" has the meaning given in Minnesota Statutes, section 290.0134,
subdivision 1, and the rules in that subdivision apply for this section; and
new text end
new text begin
(2) "addition" has the meaning given in Minnesota Statutes, section 290.0133, subdivision
1, and the rules in that subdivision apply for this section.
new text end
new text begin
(d) "Pass-through entity" means an entity that is not subject to the tax imposed under
section 290.02, including but not limited to S corporations, partnerships, estates, and trusts
other than grantor trusts.
new text end
new text begin
(e) The definitions in Minnesota Statutes, section 290.01, apply for this section.
new text end
new text begin Subd. 2. new text end
new text begin Calculation of nonconformity adjustment new text end
new text begin
A taxpayer's nonconformity
adjustment equals the difference between adjusted gross income, as defined under section
62 of the Internal Revenue Code for individuals, and federal taxable income as defined
under section 63 of the Internal Revenue Code for all other taxpayers incorporating the
Internal Revenue Code as amended through Laws 2021, First Special Session chapter 14,
and the amount calculated under this chapter incorporating the Internal Revenue Code as
amended through November 15, 2021, but does not include impacts to state tax credits. The
nonconformity adjustment is an addition or subtraction to net income but does not include
the following federal law changes:
new text end
new text begin
(1) Taxpayer Certainty and Disaster Tax Relief Act of 2019, Public Law 116-94, section
104, deduction of qualified tuition and related expenses;
new text end
new text begin
(2) Taxpayer Certainty and Disaster Tax Relief Act of 2019, Public Law 116-94, section
203, employee retention credit for employers affected by qualified disasters;
new text end
new text begin
(3) Families First Coronavirus Response Act, Public Law 116-127, section 7001, payroll
credit for required paid sick leave;
new text end
new text begin
(4) Families First Coronavirus Response Act, Public Law 116-127, section 7003, payroll
credit for required paid family leave;
new text end
new text begin
(5) Coronavirus Aid, Relief and Economic Security Act, Public Law 116-136, section
2204, allowance of partial above the line deduction for charitable contributions;
new text end
new text begin
(6) Coronavirus Aid, Relief and Economic Security Act, Public Law 116-136, section
2205(a), modification of limitations on charitable contributions during 2020;
new text end
new text begin
(7) Coronavirus Aid, Relief and Economic Security Act, Public Law 116-136, section
2301, employee retention credit for employers subject to closure due to COVID-19;
new text end
new text begin
(8) Coronavirus Aid, Relief and Economic Security Act, Public Law 116-136, section
2303, modifications for net operating losses;
new text end
new text begin
(9) Coronavirus Aid, Relief and Economic Security Act, Public Law 116-136, section
2304, modification of limitation on losses for taxpayers other than corporations;
new text end
new text begin
(10) Coronavirus Aid, Relief and Economic Security Act, Public Law 116-136, section
2306, limitation on business interest;
new text end
new text begin
(11) Taxpayer Certainty and Disaster Tax Relief Act of 2020, Public Law 116-260,
section 207, extension and modification of employee retention and rehiring credit;
new text end
new text begin
(12) Taxpayer Certainty and Disaster Tax Relief Act of 2020, Public Law 116-260,
section 210, temporary allowance of full deduction for business meals;
new text end
new text begin
(13) Taxpayer Certainty and Disaster Tax Relief Act of 2020, Public Law 116-260,
section 212, certain charitable contributions by nonitemizers;
new text end
new text begin
(14) Taxpayer Certainty and Disaster Tax Relief Act of 2020, Public Law 116-260,
section 213, modification of limitations on charitable contributions;
new text end
new text begin
(15) Taxpayer Certainty and Disaster Tax Relief Act of 2020, Public Law 116-260,
section 303, employee retention credit for employers affected by qualified disasters;
new text end
new text begin
(16) Taxpayer Certainty and Disaster Tax Relief Act of 2020, Public Law 116-260,
section 304(a), special rules for qualified disaster relief contributions;
new text end
new text begin
(17) American Rescue Plan Act, Public Law 117-2, section 9501(b), preserving health
benefits for workers;
new text end
new text begin
(18) American Rescue Plan Act, Public Law 117-2, section 9631, refundability and
enhancement of child and dependent care tax credit;
new text end
new text begin
(19) American Rescue Plan Act, Public Law 117-2, section 9641, payroll sick and family
leave credits;
new text end
new text begin
(20) American Rescue Plan Act, Public Law 117-2, section 9651, extension of employee
retention credit; and
new text end
new text begin
(21) any changes excluded from the special limited adjustment under section 290.993,
subdivision 2, paragraph (c).
new text end
new text begin Subd. 3. new text end
new text begin Timing of adjustment for pass-through entities. new text end
new text begin
Partners, shareholders, or
beneficiaries who file their returns on a calendar year basis, and who received an addition
or subtraction from a pass-through entity filing their return on a fiscal year basis, must make
the addition or subtraction under this section in the taxable year it is received as required
for federal income tax purposes.
new text end
new text begin Subd. 4. new text end
new text begin Special limited adjustment addition; individuals, estates, and trusts. new text end
new text begin
For
an individual, estate, or trust, the amount of a nonconformity adjustment under subdivision
2 that increases net income for the taxable year is an addition.
new text end
new text begin Subd. 5. new text end
new text begin Special limited adjustment subtraction; individuals, estates, and trusts. new text end
new text begin
For
an individual, estate, or trust, the amount of a nonconformity adjustment under subdivision
2 that decreases net income for the taxable year is a subtraction.
new text end
new text begin Subd. 6. new text end
new text begin Special limited adjustment addition; C corporations. new text end
new text begin
For a corporation other
than an S corporation, the amount of a nonconformity adjustment under subdivision 2 that
increases net income for the taxable year is an addition.
new text end
new text begin Subd. 7. new text end
new text begin Special limited adjustment subtraction; individuals, estates, and trusts. new text end
new text begin
For
a corporation other than an S corporation, the amount of a nonconformity adjustment under
subdivision 2 that decreases net income for the taxable year is a subtraction.
new text end
new text begin Subd. 8. new text end
new text begin Nonresident apportionment; alternative minimum tax. new text end
new text begin
(a) The commissioner
of revenue must apply each of the subtractions and additions in this section when calculating
the following amounts:
new text end
new text begin
(1) the percentage under Minnesota Statutes, section 290.06, subdivision 2c, paragraph
(e);
new text end
new text begin
(2) a taxpayer's alternative minimum taxable income under Minnesota Statutes, section
290.091.
new text end
new text begin
(b) The commissioner of revenue must consider each of the subtractions and additions
in this section when calculating "income" as defined in Minnesota Statutes, section 289A.08.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
(a) Subdivisions 1 to 7 are effective for taxable years beginning
after December 31, 2021 and before January 1, 2023, except for a pass-through entity
covered by subdivision 3, subdivisions 1 to 7 are effective retroactively for the taxable years
the addition or subtraction is required in that subdivision.
new text end
new text begin
(b) Subdivision 8 is effective retroactively for any taxable year in which a taxpayer had
an addition or a subtraction under this section.
new text end
Sec. 17. new text begin REPEALER.
new text end
new text begin
Minnesota Statutes 2021 Supplement, section 290.0111,
new text end
new text begin
is repealed.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment, except
the changes incorporated by federal changes are effective retroactively at the same time as
the changes were effective for federal purposes.
new text end
ARTICLE 2
INDIVIDUAL INCOME AND CORPORATE FRANCHISE TAXES
Section 1.
Minnesota Statutes 2020, section 41B.0391, subdivision 1, is amended to read:
Subdivision 1.
Definitions.
(a) For purposes of this section, the following terms have
the meanings given.
(b) "Agricultural assets" means agricultural land, livestock, facilities, buildings, and
machinery used for farming in Minnesota.
(c) "Beginning farmer" means an individualnew text begin , or a limited liability company owned by
an individual,new text end who:
(1) is a resident of Minnesota;
(2) is seeking entry, or has entered within the last ten years, into farming;
(3) intends to farm land located within the state borders of Minnesota;
(4) is not and whose spouse is not a family member of the owner of the agricultural
assets from whom the beginning farmer is seeking to purchase or rent agricultural assets;
(5) is not and whose spouse is not a family member of a partner, member, shareholder,
or trustee of the owner of agricultural assets from whom the beginning farmer is seeking to
purchase or rent agricultural assets; and
(6) meets the following eligibility requirements as determined by the authority:
(i) has a net worth that does not exceed the limit provided under section 41B.03,
subdivision 3, paragraph (a), clause (2);
(ii) provides the majority of the day-to-day physical labor and management of the farm;
(iii) has, by the judgment of the authority, adequate farming experience or demonstrates
knowledge in the type of farming for which the beginning farmer seeks assistance from the
authority;
(iv) demonstrates to the authority a profit potential by submitting projected earnings
statements;
(v) asserts to the satisfaction of the authority that farming will be a significant source
of income for the beginning farmer;
(vi) is enrolled in or has completed within ten years of their first year of farming a
financial management program approved by the authority or the commissioner of agriculture;
(vii) agrees to notify the authority if the beginning farmer no longer meets the eligibility
requirements within the three-year certification period, in which case the beginning farmer
is no longer eligible for credits under this section; and
(viii) has other qualifications as specified by the authority.
The authority may waive the requirement in item (vi) if the participant requests a waiver
and has a four-year degree in an agricultural program or related field, reasonable agricultural
job-related experience, or certification as an adult farm management instructor.
(d) "Family member" means a family member within the meaning of the Internal Revenue
Code, section 267(c)(4).
(e) "Farm product" means plants and animals useful to humans and includes, but is not
limited to, forage and sod crops, oilseeds, grain and feed crops, dairy and dairy products,
poultry and poultry products, livestock, fruits, and vegetables.
(f) "Farming" means the active use, management, and operation of real and personal
property for the production of a farm product.
new text begin
(g) "Limited liability company" means a family farm limited liability company, an
authorized farm limited liability company, or other limited liability company authorized to
engage in farming and own, acquire, or otherwise obtain an interest in agricultural land
under section 500.24.
new text end
deleted text begin (g)deleted text end new text begin (h)new text end "Owner of agricultural assets" means an individual, trust, or pass-through entity
that is the owner in fee of agricultural land or has legal title to any other agricultural asset.
Owner of agricultural assets does not mean an equipment dealer, livestock dealer defined
in section 17A.03, subdivision 7, or comparable entity that is engaged in the business of
selling agricultural assets for profit and that is not engaged in farming as its primary business
activity. An owner of agricultural assets approved and certified by the authority under
subdivision 4 must notify the authority if the owner no longer meets the definition in this
paragraph within the three year certification period and is then no longer eligible for credits
under this section.
deleted text begin (h)deleted text end new text begin (i)new text end "Resident" has the meaning given in section 290.01, subdivision 7.
deleted text begin (i)deleted text end new text begin (j)new text end "Share rent agreement" means a rental agreement in which the principal
consideration given to the owner of agricultural assets is a predetermined portion of the
production of farm products produced from the rented agricultural assets and which provides
for sharing production costs or risk of loss, or both.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2021.
new text end
Sec. 2.
Minnesota Statutes 2020, section 41B.0391, subdivision 2, is amended to read:
Subd. 2.
Tax credit for owners of agricultural assets.
(a) An owner of agricultural
assets may take a credit against the tax due under chapter 290 for the sale or rental of
agricultural assets to a beginning farmer in the amount allocated by the authority under
subdivision 4. An owner of agricultural assets is eligible for allocation of a credit equal to:
(1) five percent of the lesser of the sale price or the fair market value of the agricultural
asset, up to a maximum of $32,000;
(2) ten percent of the gross rental income in each of the first, second, and third years of
a rental agreement, up to a maximum of $7,000 per year; or
(3) 15 percent of the cash equivalent of the gross rental income in each of the first,
second, and third years of a share rent agreement, up to a maximum of $10,000 per year.
(b) A qualifying rental agreement includes cash rent of agricultural assets or a share rent
agreement. The agricultural asset must be rented at prevailing community rates as determined
by the authority.
(c) The credit may be claimed only after approval and certification by the authority, and
is limited to the amount stated on the certificate issued under subdivision 4. An owner of
agricultural assets must apply to the authority for certification and allocation of a credit, in
a form and manner prescribed by the authority.
(d) An owner of agricultural assets or beginning farmer may terminate a rental agreement,
including a share rent agreement, for reasonable cause upon approval of the authority. If a
rental agreement is terminated without the fault of the owner of agricultural assets, the tax
credits shall not be retroactively disallowed. In determining reasonable cause, the authority
must look at which party was at fault in the termination of the agreement. If the authority
determines the owner of agricultural assets did not have reasonable cause, the owner of
agricultural assets must repay all credits received as a result of the rental agreement to the
commissioner of revenue. The repayment is additional income tax for the taxable year in
which the authority makes its decision or when a final adjudication under subdivision 5,
paragraph (a), is made, whichever is later.
(e) The credit is limited to the liability for tax as computed under chapter 290 for the
taxable year. If the amount of the credit determined under this section for any taxable year
exceeds this limitation, the excess is a beginning farmer incentive credit carryover according
to section 290.06, subdivision 37.
new text begin
(f) Notwithstanding subdivision 1, paragraph (c), for purposes of the credit for the sale
of an agricultural asset under paragraph (a), clause (1), the family member definitional
exclusions in subdivision 1, paragraph (c), clauses (4) and (5), do not apply.
new text end
new text begin
(g) For a qualifying sale to a family member to qualify for the credit under paragraph
(a), clause (1), the sale price of the agricultural asset must equal or exceed the assessed
value of the asset under chapter 273 as of the date of the sale. If there is no assessed value,
the sale price must equal or exceed 80 percent of the fair market value of the asset as of the
date of the sale.
new text end
new text begin
(h) For the purposes of this section, "qualifying sale to a family member" means a sale
to a beginning farmer in which the beginning farmer or the beginning farmer's spouse is a
family member of:
new text end
new text begin
(1) the owner of the agricultural asset; or
new text end
new text begin
(2) a partner, member, shareholder, or trustee of the owner of the agricultural asset.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2021.
new text end
Sec. 3.
Minnesota Statutes 2020, section 41B.0391, subdivision 4, is amended to read:
Subd. 4.
Authority duties.
(a) The authority shall:
(1) approve and certify or recertify beginning farmers as eligible for the program under
this section;
(2) approve and certify or recertify owners of agricultural assets as eligible for the tax
credit under subdivision 2 subject to the allocation limits in paragraph (c);
(3) provide necessary and reasonable assistance and support to beginning farmers for
qualification and participation in financial management programs approved by the authority;
(4) refer beginning farmers to agencies and organizations that may provide additional
pertinent information and assistance; and
(5) notwithstanding section 41B.211, the Rural Finance Authority must share information
with the commissioner of revenue to the extent necessary to administer provisions under
this subdivision and section 290.06, subdivisions 37 and 38. The Rural Finance Authority
must annually notify the commissioner of revenue of approval and certification or
recertification of beginning farmers and owners of agricultural assets under this section.
For credits under subdivision 2, the notification must include the amount of credit approved
by the authority and stated on the credit certificate.
(b) The certification of a beginning farmer or an owner of agricultural assets under this
section is valid for the year of the certification and the two following years, after which
time the beginning farmer or owner of agricultural assets must apply to the authority for
recertification.
(c) For credits for owners of agricultural assets allowed under subdivision 2, the authority
must not allocate more thannew text begin :
new text end
new text begin (1)new text end $5,000,000 for taxable years beginning after December 31, 2017, and before January
1, 2019deleted text begin , and must not allocate more thandeleted text end new text begin ;
new text end
new text begin (2)new text end $6,000,000 for taxable years beginning after December 31, 2018new text begin , and before January
1, 2022; and
new text end
new text begin (3) $5,700,000 for taxable years beginning after December 31, 2021new text end .
new text begin (d)new text end The authority must allocate credits on a first-come, first-served basis beginning on
January 1 of each year, except that recertifications for the second and third years of credits
under subdivision 2, paragraph (a), clauses (1) and (2), have first priority. Any amount
authorized but not allocated in any taxable year does not cancel and is added to the allocation
for the next taxable year.
new text begin
(e) $300,000 in fiscal year 2023 and $300,000 in fiscal year 2024 are appropriated from
the general fund to the Rural Finance Authority to develop an online application system
and administer the credits under this section. The base for the appropriation is $0 in fiscal
year 2025 and later.
new text end
new text begin
(f) To encourage socially disadvantaged farmers and ranchers to apply for and receive
credits under this section, the authority must promote the availability of this credit to socially
disadvantaged farmers and ranchers, and must provide application assistance targeted to
socially disadvantaged farmers and ranchers. For the purposes of this section, "socially
disadvantaged farmer or rancher" has the meaning given in United States Code, title 7,
section 2279(a)(5).
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2021.
new text end
Sec. 4.
Minnesota Statutes 2021 Supplement, section 116J.8737, subdivision 5, is amended
to read:
Subd. 5.
Credit allowed.
(a) A qualified investor or qualified fund is eligible for a credit
equal to 25 percent of the qualified investment in a qualified small business. Investments
made by a pass-through entity qualify for a credit only if the entity is a qualified fund. The
commissioner must not allocate to qualified investors or qualified funds more than the dollar
amount in credits allowed for the taxable years listed in paragraph (i). For each taxable year,
50 percent must be allocated to credits for qualified investments in qualified greater
Minnesota businesses and minority-owned, women-owned, or veteran-owned qualified
small businesses in Minnesota. Any portion of a taxable year's credits that is reserved for
qualified investments in greater Minnesota businesses and minority-owned, women-owned,
or veteran-owned qualified small businesses in Minnesota that is not allocated by September
30 of the taxable year is available for allocation to other credit applications beginning on
October 1. Any portion of a taxable year's credits that is not allocated by the commissioner
does not cancel and may be carried forward to subsequent taxable years until all credits
have been allocated.
(b) The commissioner may not allocate more than a total maximum amount in credits
for a taxable year to a qualified investor for the investor's cumulative qualified investments
as an individual qualified investor and as an investor in a qualified fund; for married couples
filing joint returns the maximum is $250,000, and for all other filers the maximum is
$125,000. The commissioner may not allocate more than a total of $1,000,000 in credits
over all taxable years for qualified investments in any one qualified small business.
(c) The commissioner may not allocate a credit to a qualified investor either as an
individual qualified investor or as an investor in a qualified fund if, at the time the investment
is proposed:
(1) the investor is an officer or principal of the qualified small business; or
(2) the investor, either individually or in combination with one or more members of the
investor's family, owns, controls, or holds the power to vote 20 percent or more of the
outstanding securities of the qualified small business.
A member of the family of an individual disqualified by this paragraph is not eligible for a
credit under this section. For a married couple filing a joint return, the limitations in this
paragraph apply collectively to the investor and spouse. For purposes of determining the
ownership interest of an investor under this paragraph, the rules under section 267(c) and
267(e) of the Internal Revenue Code apply.
(d) Applications for tax credits must be made available on the department's website by
November 1 of the preceding year.
(e) Qualified investors and qualified funds must apply to the commissioner for tax credits.
Tax credits must be allocated to qualified investors or qualified funds in the order that the
tax credit request applications are filed with the department. The commissioner must approve
or reject tax credit request applications within 15 days of receiving the application. The
investment specified in the application must be made within 60 days of the allocation of
the credits. If the investment is not made within 60 days, the credit allocation is canceled
and available for reallocation. A qualified investor or qualified fund that fails to invest as
specified in the application, within 60 days of allocation of the credits, must notify the
commissioner of the failure to invest within five business days of the expiration of the
60-day investment period.
(f) All tax credit request applications filed with the department on the same day must
be treated as having been filed contemporaneously. If two or more qualified investors or
qualified funds file tax credit request applications on the same day, and the aggregate amount
of credit allocation claims exceeds the aggregate limit of credits under this section or the
lesser amount of credits that remain unallocated on that day, then the credits must be allocated
among the qualified investors or qualified funds who filed on that day on a pro rata basis
with respect to the amounts claimed. The pro rata allocation for any one qualified investor
or qualified fund is the product obtained by multiplying a fraction, the numerator of which
is the amount of the credit allocation claim filed on behalf of a qualified investor and the
denominator of which is the total of all credit allocation claims filed on behalf of all
applicants on that day, by the amount of credits that remain unallocated on that day for the
taxable year.
(g) A qualified investor or qualified fund, or a qualified small business acting on their
behalf, must notify the commissioner when an investment for which credits were allocated
has been made, and the taxable year in which the investment was made. A qualified fund
must also provide the commissioner with a statement indicating the amount invested by
each investor in the qualified fund based on each investor's share of the assets of the qualified
fund at the time of the qualified investment. After receiving notification that the investment
was made, the commissioner must issue credit certificates for the taxable year in which the
investment was made to the qualified investor or, for an investment made by a qualified
fund, to each qualified investor who is an investor in the fund. The certificate must state
that the credit is subject to revocation if the qualified investor or qualified fund does not
hold the investment in the qualified small business for at least three years, consisting of the
calendar year in which the investment was made and the two following years. The three-year
holding period does not apply if:
(1) the investment by the qualified investor or qualified fund becomes worthless before
the end of the three-year period;
(2) 80 percent or more of the assets of the qualified small business is sold before the end
of the three-year period;
(3) the qualified small business is sold before the end of the three-year period;
(4) the qualified small business's common stock begins trading on a public exchange
before the end of the three-year period; or
(5) the qualified investor dies before the end of the three-year period.
(h) The commissioner must notify the commissioner of revenue of credit certificates
issued under this section.
(i) The credit allowed under this subdivision is effective as follows:
(1) $10,000,000 for taxable years beginning after December 31, 2020, and before January
1, 2022; and
(2) deleted text begin $5,000,000deleted text end new text begin $12,000,000new text end for taxable years beginning after December 31, 2021, and
before January 1, 2023.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2021.
new text end
Sec. 5.
Minnesota Statutes 2021 Supplement, section 116U.27, subdivision 1, is amended
to read:
Subdivision 1.
Definitions.
(a) For purposes of this section, the following terms have
the meanings given.
(b) "Allocation certificate" means a certificate issued by the commissioner to a taxpayer
upon receipt of an initial application for a credit for a project that has not yet been completed.
(c) "Application" means the application for a credit under subdivision 4.
(d) "Commissioner" means the commissioner of employment and economic development.
(e) "Credit certificate" means a certificate issued by the commissioner upon submission
of the cost verification report in subdivision 4, paragraph (e).
(f) "Eligible production costs" means eligible production costs as defined in section
116U.26, paragraph (b), clause (1), incurred in Minnesota that are directly attributable to
the production of a film project in Minnesota.
(g) "Film" has the meaning given in section 116U.26, paragraph (b), clause (2).
(h) "Project" means a film:
(1) that includes the promotion of Minnesota;
(2) for which the taxpayer has expended at least $1,000,000 in deleted text begin the taxable yeardeleted text end new text begin a
consecutive twelve-month period beginning when expenditures are first paid in Minnesotanew text end
for eligible production costs; and
(3) to the extent practicable, that employs Minnesota residents.
(i) "Promotion of Minnesota" or "promotion" means visible display of a static or animated
logo, approved by the commissioner and lasting approximately five seconds, that promotes
Minnesota within its presentation in the end credits before the below-the-line crew crawl
for the life of the project.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2021.
new text end
Sec. 6.
Minnesota Statutes 2021 Supplement, section 289A.08, subdivision 7a, is amended
to read:
Subd. 7a.
Pass-through entity tax.
(a) For the purposes of this subdivision, the following
terms have the meanings given:
(1) "income" has the meaning given in subdivision 7, paragraph (j), modified by the
addition provided in section 290.0131, subdivision 5, and the subtraction provided in section
290.0132, subdivision 3, except that the provisions that apply to a partnership apply to a
qualifying entity and the provisions that apply to a partner apply to a qualifying owner. The
income of deleted text begin bothdeleted text end a resident deleted text begin anddeleted text end new text begin qualifying owner of an entity taxed as a partnership under
the Internal Revenue Code is not subject to allocation outside this state as provided for
resident individuals under section 290.17, subdivision 1, paragraph (a). The income of anew text end
nonresident qualifying owner new text begin or the income of a qualifying owner of an entity taxed as an
S corporation including a qualified subchapter S subsidiary organized under section
1361(b)(3)(B) of the Internal Revenue Code new text end is allocated and assigned to this state as provided
for nonresident partners and shareholders under sections 290.17, 290.191, and 290.20;
(2) "qualifying entity" means a partnership, limited liability companynew text begin taxed as a
partnership or S corporationnew text end , or S corporation including a qualified subchapter S subsidiary
organized under section 1361(b)(3)(B) of the Internal Revenue Code. Qualifying entity deleted text begin does
deleted text end deleted text begin notdeleted text end new text begin maynew text end include a partnership, limited liability company, or corporation that has a deleted text begin partnership,
limited liability company other than a disregarded entity, ordeleted text end corporation as a partner, member,
or shareholdernew text begin , provided those entities are excluded from the qualifying entity's tax return;
the entity is taxed as a partnership, limited liability company, or S corporation; and is not
a publicly traded partnership, as defined in section 7704 of the Internal Revenue Code, as
amended through January 1, 2021new text end ; and
(3) "qualifying owner" means:
(i) a resident or nonresident individual new text begin trust new text end or estate that is a partner, member, or
shareholder of a qualifying entity; deleted text begin or
deleted text end
(ii) deleted text begin a resident or nonresident trust that is a shareholder of a qualifying entity that is an
S corporationdeleted text end new text begin an entity taxed as a partnership under the Internal Revenue Code; or
new text end
new text begin (iii) a disregarded entity that has a qualifying owner as its single ownernew text end .
(b) For taxable years beginning after December 31, 2020, in which the taxes of a
qualifying owner are limited under section 164(b)(6)(B) of the Internal Revenue Code, a
qualifying entity may elect to file a return and pay the pass-through entity tax imposed under
paragraph (c). The election:
(1) must be made on or before the due date or extended due date of the qualifying entity's
pass-through entity tax return;
(2) may only be made by qualifying owners who collectively hold more than a 50 percent
ownership interest in the qualifying entity;
(3) is binding on all qualifying owners who have an ownership interest in the qualifying
entity; and
(4) once made is irrevocable for the taxable year.
(c) Subject to the election in paragraph (b), a pass-through entity tax is imposed on a
qualifying entity in an amount equal to the sum of the tax liability of each qualifying owner.
(d) The amount of a qualifying owner's tax liability under paragraph (c) is the amount
of the qualifying owner's income multiplied by the highest tax rate for individuals under
section 290.06, subdivision 2c. When making this determination:
(1) nonbusiness deductions, standard deductions, or personal exemptions are not allowed;
and
(2) a credit or deduction is allowed only to the extent allowed to the qualifying owner.
(e) The amount of each credit and deduction used to determine a qualifying owner's tax
liability under paragraph (d) must also be used to determine that qualifying owner's income
tax liability under chapter 290.
(f) This subdivision does not negate the requirement that a qualifying owner pay estimated
tax if the qualifying owner's tax liability would exceed the requirements set forth in section
289A.25. The qualifying owner's liability to pay estimated tax on the qualifying owner's
tax liability as determined under paragraph (d) is, however, satisfied when the qualifying
entity pays estimated tax in the manner prescribed in section 289A.25 for composite estimated
tax.
(g) A qualifying owner's adjusted basis in the interest in the qualifying entity, and the
treatment of distributions, is determined as if the election to pay the pass-through entity tax
under paragraph (b) is not made.
(h) To the extent not inconsistent with this subdivision, for purposes of this chapter, a
pass-through entity tax return must be treated as a composite return and a qualifying entity
filing a pass-through entity tax return must be treated as a partnership filing a composite
return.
(i) The provisions of subdivision 17 apply to the election to pay the pass-through entity
tax under this subdivision.
(j) If a nonresident qualifying owner of a qualifying entity making the election to file
and pay the tax under this subdivision has no other Minnesota source income, filing of the
pass-through entity tax return is a return for purposes of subdivision 1, provided that the
nonresident qualifying owner must not have any Minnesota source income other than the
income from the qualifying entity, other electing qualifying entities, and other partnerships
electing to file a composite return under subdivision 7. If it is determined that the nonresident
qualifying owner has other Minnesota source income, the inclusion of the income and tax
liability for that owner under this provision will not constitute a return to satisfy the
requirements of subdivision 1. The tax paid for the qualifying owner as part of the
pass-through entity tax return is allowed as a payment of the tax by the qualifying owner
on the date on which the pass-through entity tax return payment was made.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2020.
new text end
Sec. 7.
Minnesota Statutes 2021 Supplement, section 289A.382, subdivision 2, is amended
to read:
Subd. 2.
Reporting and payment requirements for partnerships and tiered
partners.
(a) Except for when an audited partnership makes the election in subdivision 3,
and except for negative federal adjustments required under federal law taken into account
by the partnership in the partnership return for the adjustment or other year, all final federal
adjustments of an audited partnership must comply with paragraph (b) and each direct
partner of the audited partnership, other than a tiered partner, must comply with paragraph
(c).
(b) No later than 90 days after the final determination date, the audited partnership must:
(1) file a completed federal adjustments report, including all partner-level information
required under section 289A.12, subdivision 3, with the commissioner;
(2) notify each of its direct partners of their distributive share of the final federal
adjustments;
(3) file an amended composite report for all direct partners who were included in a
composite return under section 289A.08, subdivision 7, in the reviewed year, and pay the
additional amount that would have been due had the federal adjustments been reported
properly as required; deleted text begin and
deleted text end
(4) file amended withholding reports for all direct partners who were or should have
been subject to nonresident withholding under section 290.92, subdivision 4b, in the reviewed
year, and pay the additional amount that would have been due had the federal adjustments
been reported properly as requireddeleted text begin .deleted text end new text begin ; and
new text end
new text begin
(5) file an amended pass-through entity tax report for all direct partners who were
included in a pass-through entity tax return under section 289A.08, subdivision 7a, in the
reviewed year, and pay the additional amount that would have been due had the federal
adjustments been reported properly as required.
new text end
(c) No later than 180 days after the final determination date, each direct partner, other
than a tiered partner, that is subject to a tax administered under this chapter, other than the
sales tax, must:
(1) file a federal adjustments report reporting their distributive share of the adjustments
reported to them under paragraph (b), clause (2); and
(2) pay any additional amount of tax due as if the final federal adjustment had been
properly reported, plus any penalty and interest due under this chapter, and less any credit
for related amounts paid or withheld and remitted on behalf of the direct partner under
paragraph (b), clauses (3) and (4).
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2020.
new text end
Sec. 8.
Minnesota Statutes 2020, section 290.0131, is amended by adding a subdivision
to read:
new text begin Subd. 20. new text end
new text begin Dependent flexible spending accounts. new text end
new text begin
For a taxpayer who claims the credit
under section 290.067, or for a married taxpayer filing a separate return whose spouse claims
the credit under that section, the amount of dependent care assistance that is excluded from
gross income under section 129 of the Internal Revenue Code is an addition.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2021.
new text end
Sec. 9.
Minnesota Statutes 2020, section 290.0132, subdivision 21, is amended to read:
Subd. 21.
Military service pension; retirement pay.
new text begin (a)new text end To the extent included in
federal adjusted gross income, compensation received from a pension or other retirement
pay from the federal government for service in the militarydeleted text begin , asdeleted text end new text begin is a subtraction. Only the
following amounts may be subtracted under this subdivision:
new text end
new text begin (1) compensationnew text end computed under United States Code, title 10, sections 1401 to 1414,
1447 to 1455, and 12733deleted text begin , is a subtraction.deleted text end new text begin ;
new text end
new text begin
(2) the total amount of a federal employee retirement system pension under United States
Code, title 5, chapter 84, multiplied by the taxpayer's military service ratio; and
new text end
new text begin
(3) the total amount of a civil service retirement system pension under United States
Code, title 5, chapter 83, subchapter III, multiplied by the taxpayer's military service ratio.
new text end
new text begin (b) new text end The subtraction is limited to individuals who do not claim the credit under section
290.0677.
new text begin
(c) For purposes of this subdivision, "military service ratio" means:
new text end
new text begin
(1) in the case of a federal employee retirement system pension, the years of service
credited to the taxpayer for military service under United States Code, title 5, section 8411,
divided by the total service credited to the taxpayer under that section; and
new text end
new text begin
(2) in the case of a civil service retirement system pension, the years of service credited
to the taxpayer for military service under United States Code, title 5, section 8322, divided
by the total service credited to the taxpayer under that section.
new text end
new text begin
(d) For purposes of calculating the ratio under paragraph (b), the commissioner must
consider the number of full years and months credited to the taxpayer, excluding any
fractional part of a month, if any.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2020.
new text end
Sec. 10.
Minnesota Statutes 2020, section 290.0132, subdivision 26, is amended to read:
Subd. 26.
Social Security benefits.
(a) A deleted text begin portion of taxable Social Security benefits is
allowed as a subtraction. Thedeleted text end new text begin taxpayer is allowed anew text end subtraction deleted text begin equalsdeleted text end new text begin equal tonew text end the new text begin greater
of the simplified subtraction determined under paragraph (b) or the alternate subtraction
determined under paragraphs (c), (d), and (e).
new text end
new text begin
(b) A taxpayer's simplified subtraction equals the amount of taxable Social Security
benefits. For a taxpayer with adjusted gross income above the phaseout threshold, the
subtraction is reduced by ten percent for each $4,000 of adjusted gross income, or fraction
thereof, in excess of the threshold. The phaseout threshold equals:
new text end
new text begin
(1) $75,000 for a married taxpayer filing a joint return or surviving spouse;
new text end
new text begin
(2) $58,600 for a single or head of household taxpayer; or
new text end
new text begin
(3) half the amount allowed under clause (1) for a married taxpayer filing a separate
return.
new text end
new text begin (c) A taxpayer's alternate subtraction equals the new text end lesser of taxable Social Security benefits
or a maximum subtraction subject to the limits under paragraphs deleted text begin (b), (c), anddeleted text end (d)new text begin , (e), and
(f)new text end .
deleted text begin (b)deleted text end new text begin (d)new text end For married taxpayers filing a joint return and surviving spouses, the maximum
subtractionnew text begin under paragraph (c)new text end equals deleted text begin $5,150deleted text end new text begin $5,450new text end . The maximum subtraction is reduced
by 20 percent of provisional income over deleted text begin $78,180deleted text end new text begin $82,770new text end . In no case is the subtraction
less than zero.
deleted text begin (c)deleted text end new text begin (e)new text end For single or head-of-household taxpayers, the maximum subtraction new text begin under
paragraph (c) new text end equals deleted text begin $4,020deleted text end new text begin $4,260new text end . The maximum subtraction is reduced by 20 percent of
provisional income over deleted text begin $61,080deleted text end new text begin $64,670new text end . In no case is the subtraction less than zero.
deleted text begin (d)deleted text end new text begin (f)new text end For married taxpayers filing separate returns, the maximum subtractionnew text begin under
paragraph (c)new text end equals one-half the maximum subtraction for joint returns under paragraph
deleted text begin (b)deleted text end new text begin (d)new text end . The maximum subtraction is reduced by 20 percent of provisional income over
one-half the threshold amount specified in paragraph deleted text begin (b)deleted text end new text begin (d)new text end . In no case is the subtraction
less than zero.
deleted text begin (e)deleted text end new text begin (g)new text end For purposes of this subdivision, "provisional income" means modified adjusted
gross income as defined in section 86(b)(2) of the Internal Revenue Code, plus one-half of
the taxable Social Security benefits received during the taxable year, and "Social Security
benefits" has the meaning given in section 86(d)(1) of the Internal Revenue Code.
deleted text begin (f)deleted text end new text begin (h)new text end The commissioner shall adjust the maximum subtraction and threshold amounts
in paragraphs (b) to deleted text begin (d)deleted text end new text begin (f)new text end as provided in section 270C.22. The statutory year is taxable
year deleted text begin 2019deleted text end new text begin 2022new text end . The deleted text begin maximum subtraction anddeleted text end new text begin phaseoutnew text end threshold amounts as adjusted
must be rounded to the nearest $10 amount. If the amount ends in $5, the amount is rounded
up to the nearest $10 amount.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2021.
new text end
Sec. 11.
Minnesota Statutes 2020, section 290.0132, is amended by adding a subdivision
to read:
new text begin Subd. 32. new text end
new text begin Emergency assistance for postsecondary student grants. new text end
new text begin
(a) An emergency
grant for postsecondary students is a subtraction.
new text end
new text begin
(b) For the purposes of this subdivision, "emergency grant for postsecondary students"
means an emergency grant to a student of an eligible institution, as defined in section
136A.103, to meet the financial needs of a student that could result in the student not
completing the term or their program, including but not limited to grants provided under
Laws 2021, First Special Session chapter 2, article 1, section 2, subdivision 24.
new text end
new text begin
(c) This subdivision expires for taxable years beginning after December 31, 2029.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2021, and before January 1, 2030.
new text end
Sec. 12.
Minnesota Statutes 2020, section 290.0132, is amended by adding a subdivision
to read:
new text begin Subd. 33. new text end
new text begin Workforce incentive fund grant payments. new text end
new text begin
(a) The amount of workforce
incentive grants received by an eligible worker under section 256.4778 is a subtraction.
new text end
new text begin
(b) This subdivision expires for taxable years beginning after December 31, 2029.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2021, and before January 1, 2030.
new text end
Sec. 13.
Minnesota Statutes 2021 Supplement, section 290.06, subdivision 22, is amended
to read:
Subd. 22.
Credit for taxes paid to another state.
(a) A taxpayer who is liable for taxes
based on net income to another state, as provided in paragraphs (b) through (f), upon income
allocated or apportioned to Minnesota, is entitled to a credit for the tax paid to another state
if the tax is actually paid in the taxable year or a subsequent taxable year. A taxpayer who
is a resident of this state pursuant to section 290.01, subdivision 7, paragraph (b), and who
is subject to income tax as a resident in the state of the individual's domicile is not allowed
this credit unless the state of domicile does not allow a similar credit.
(b) For an individual, estate, or trust, the credit is determined by multiplying the tax
payable under this chapter by the ratio derived by dividing the income subject to tax in the
other state that is also subject to tax in Minnesota while a resident of Minnesota by the
taxpayer's federal adjusted gross income, as defined in section 62 of the Internal Revenue
Code, modified by the addition required by section 290.0131, subdivision 2, and the
subtraction allowed by section 290.0132, subdivision 2, to the extent the income is allocated
or assigned to Minnesota under sections 290.081 and 290.17.
(c) If the taxpayer is an athletic team that apportions all of its income under section
290.17, subdivision 5, the credit is determined by multiplying the tax payable under this
chapter by the ratio derived from dividing the total net income subject to tax in the other
state by the taxpayer's Minnesota taxable income.
(d)(1) The credit determined under paragraph (b) or (c) shall not exceed the amount of
tax so paid to the other state on the gross income earned within the other state subject to
tax under this chapter; and
(2) the allowance of the credit does not reduce the taxes paid under this chapter to an
amount less than what would be assessed if the gross income earned within the other state
were excluded from taxable net income.
(e) In the case of the tax assessed on a lump-sum distribution under section 290.032, the
credit allowed under paragraph (a) is the tax assessed by the other state on the lump-sum
distribution that is also subject to tax under section 290.032, and shall not exceed the tax
assessed under section 290.032. To the extent the total lump-sum distribution defined in
section 290.032, subdivision 1, includes lump-sum distributions received in prior years or
is all or in part an annuity contract, the reduction to the tax on the lump-sum distribution
allowed under section 290.032, subdivision 2, includes tax paid to another state that is
properly apportioned to that distribution.
(f) If a Minnesota resident reported an item of income to Minnesota and is assessed tax
in such other state on that same income after the Minnesota statute of limitations has expired,
the taxpayer shall receive a credit for that year under paragraph (a), notwithstanding any
statute of limitations to the contrary. The claim for the credit must be submitted within one
year from the date the taxes were paid to the other state. The taxpayer must submit sufficient
proof to show entitlement to a credit.
(g) For the purposes of this subdivision, a resident shareholder of a corporation treated
as an "S" corporation under section 290.9725, must be considered to have paid a tax imposed
on the shareholder in an amount equal to the shareholder's pro rata share of any net income
tax paid by the S corporation to another state. For the purposes of the preceding sentence,
the term "net income tax" means any tax imposed on or measured by a corporation's net
income.
(h) For the purposes of this subdivision, a resident partner of an entity taxed as a
partnership under the Internal Revenue Code must be considered to have paid a tax imposed
on the partner in an amount equal to the partner's pro rata share of any net income tax paid
by the partnership to another state. For purposes of the preceding sentence, the term "net
income" tax means any tax imposed on or measured by a partnership's net income. For
purposes of this paragraph, "partnership" includes a limited liability company and "partner"
includes a member of a limited liability company.
(i) For the purposes of this subdivision, "another state":
(1) includes:
(i) the District of Columbia; and
(ii) a province or territory of Canada; but
(2) excludes Puerto Rico and the several territories organized by Congress.
(j) The limitations on the credit in paragraphs (b), (c), and (d), are imposed on a state
by state basis.
(k) For a tax imposed by a province or territory of Canada, the tax for purposes of this
subdivision is the excess of the tax over the amount of the foreign tax credit allowed under
section 27 of the Internal Revenue Code. In determining the amount of the foreign tax credit
allowed, the net income taxes imposed by Canada on the income are deducted first. Any
remaining amount of the allowable foreign tax credit reduces the provincial or territorial
tax that qualifies for the credit under this subdivision.
(l)(1) The credit allowed to a qualifying individual under this section for tax paid to a
qualifying state equals the credit calculated under paragraphs (b) and (d), plus the amount
calculated by multiplying:
(i) the difference between the preliminary credit and the credit calculated under paragraphs
(b) and (d), by
(ii) the ratio derived by dividing the income subject to tax in the qualifying state that
consists of compensation for performance of personal or professional services by the total
amount of income subject to tax in the qualifying state.
(2) If the amount of the credit that a qualifying individual is eligible to receive under
clause (1) for tax paid to a qualifying state exceeds the tax due under this chapter before
the application of the credit calculated under clause (1), the commissioner shall refund the
excess to the qualifying individual. An amount sufficient to pay the refunds required by this
subdivision is appropriated to the commissioner from the general fund.
(3) For purposes of this paragraph, "preliminary credit" means the credit that a qualifying
individual is eligible to receive under paragraphs (b) and (d) for tax paid to a qualifying
state without regard to the limitation in paragraph (d), clause (2); "qualifying individual"
means a Minnesota resident under section 290.01, subdivision 7, paragraph (a), who received
compensation during the taxable year for the performance of personal or professional services
within a qualifying state; and "qualifying state" means a state with which an agreement
under section 290.081 is not in effect for the taxable year but was in effect for a taxable
year beginning before January 1, 2010.
new text begin
(m) For purposes of this subdivision, a resident sole member of a disregarded limited
liability company must be considered to have paid a tax imposed on the sole member in an
amount equal to the net income tax paid by the disregarded limited liability company to
another state. For the purposes of this paragraph, the term "disregarded limited liability
company" means a limited liability company that is disregarded as an entity separate from
its owner as defined in Code of Federal Regulations, title 26, section 301.7701; and "net
income" tax means any tax imposed on or measured by a disregarded limited liability
company's net income.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2021.
new text end
Sec. 14.
Minnesota Statutes 2020, section 290.067, is amended to read:
290.067 deleted text begin DEPENDENTdeleted text end new text begin GREAT START CHILD CARE AND DEPENDENTnew text end CARE
CREDIT.
Subdivision 1.
Amount of credit.
(a) A taxpayer may take as a credit against the tax
due from the taxpayer and a spouse, if any, under this chapter an amount equal to deleted text begin the
dependent care credit for which the taxpayer is eligible pursuant to the provisions of section
21 of the Internal Revenue Code except that in determining whether the child qualified as
a dependent, income received as a Minnesota family investment program grant or allowance
to or on behalf of the child must not be taken into account in determining whether the child
received more than half of the child's support from the taxpayerdeleted text end new text begin the taxpayer's eligible
dependent care expenses, as determined under subdivisions 1a and 1b, multiplied by the
taxpayer's credit percentage, as determined under subdivision 1cnew text end .
deleted text begin
(b) If a child who has not attained the age of six years at the close of the taxable year is
cared for at a licensed family day care home operated by the child's parent, the taxpayer is
deemed to have paid employment-related expenses. If the child is 16 months old or younger
at the close of the taxable year, the amount of expenses deemed to have been paid equals
the maximum limit for one qualified individual under section 21(c) and (d) of the Internal
Revenue Code. If the child is older than 16 months of age but has not attained the age of
six years at the close of the taxable year, the amount of expenses deemed to have been paid
equals the amount the licensee would charge for the care of a child of the same age for the
same number of hours of care.
deleted text end
deleted text begin
(c) If a married couple:
deleted text end
deleted text begin
(1) has a child who has not attained the age of one year at the close of the taxable year;
deleted text end
deleted text begin
(2) files a joint tax return for the taxable year; and
deleted text end
deleted text begin
(3) does not participate in a dependent care assistance program as defined in section 129
of the Internal Revenue Code, in lieu of the actual employment related expenses paid for
that child under paragraph (a) or the deemed amount under paragraph (b), the lesser of (i)
the combined earned income of the couple or (ii) the amount of the maximum limit for one
qualified individual under section 21(c) and (d) of the Internal Revenue Code will be deemed
to be the employment related expense paid for that child. The earned income limitation of
section 21(d) of the Internal Revenue Code shall not apply to this deemed amount. These
deemed amounts apply regardless of whether any employment-related expenses have been
paid.
deleted text end
deleted text begin
(d) If the taxpayer is not required and does not file a federal individual income tax return
for the tax year, no credit is allowed for any amount paid to any person unless:
deleted text end
deleted text begin
(1) the name, address, and taxpayer identification number of the person are included on
the return claiming the credit; or
deleted text end
deleted text begin
(2) if the person is an organization described in section 501(c)(3) of the Internal Revenue
Code and exempt from tax under section 501(a) of the Internal Revenue Code, the name
and address of the person are included on the return claiming the credit.
deleted text end
deleted text begin
In the case of a failure to provide the information required under the preceding sentence,
the preceding sentence does not apply if it is shown that the taxpayer exercised due diligence
in attempting to provide the information required.
deleted text end
deleted text begin (e)deleted text end new text begin (b)new text end In the case of a nonresident, part-year resident, or a person who has earned income
not subject to tax under this chapter deleted text begin including earned income excluded pursuant to section
290.0132, subdivision 10,deleted text end the credit determined under deleted text begin section 21 of the Internal Revenue
Codedeleted text end new text begin this sectionnew text end must be allocated deleted text begin based on the ratio by which the earned income of the
claimant and the claimant's spouse from Minnesota sources bears to the total earned income
of the claimant and the claimant's spousedeleted text end new text begin using the percentage calculated in section 290.06,
subdivision 2c, paragraph (e)new text end .
new text begin
(c) For the purposes of this section, the following terms have the meanings given:
new text end
new text begin
(1) "employment-related expenses" has the meaning given in section 21(b)(2) of the
Internal Revenue Code;
new text end
new text begin
(2) "qualifying individual" has the meaning given in section 21(b)(1) of the Internal
Revenue Code, except that in determining whether the child qualified as a dependent, income
received as a Minnesota family investment program grant or allowance to or on behalf of
the child must not be taken into account in determining whether the child received more
than half of the child's support from the taxpayer; and
new text end
new text begin
(3) "young child" means a qualifying individual who had not attained the age of five by
December 31 of the taxable year.
new text end
deleted text begin
(f) For residents of Minnesota, the subtractions for military pay under section 290.0132,
subdivisions 11 and 12, are not considered "earned income not subject to tax under this
chapter."
deleted text end
deleted text begin
(g) For residents of Minnesota, the exclusion of combat pay under section 112 of the
Internal Revenue Code is not considered "earned income not subject to tax under this
chapter."
deleted text end
deleted text begin
(h) For taxpayers with federal adjusted gross income in excess of $52,230, the credit is
equal to the lesser of the credit otherwise calculated under this subdivision, or the amount
equal to $600 minus five percent of federal adjusted gross income in excess of $52,230 for
taxpayers with one qualified individual, or $1,200 minus five percent of federal adjusted
gross income in excess of $52,230 for taxpayers with two or more qualified individuals,
but in no case is the credit less than zero.
deleted text end
new text begin Subd. 1a. new text end
new text begin Eligible dependent care expenses. new text end
new text begin
(a) A taxpayer's eligible dependent care
expenses equals the amount of employment-related expenses incurred by the taxable year,
subject to the limitations in paragraphs (b) and (c).
new text end
new text begin
(b) Except as provided in subdivision 1b, a taxpayer's eligible dependent care expenses
are limited to:
new text end
new text begin
(1) $3,000 if there was one qualifying individual with respect to the taxpayer; or
new text end
new text begin
(2) $6,000 if there were two or more qualifying individuals with respect to the taxpayer.
new text end
new text begin Subd. 1b. new text end
new text begin Special rules for tax years 2022 to 2028. new text end
new text begin
For taxable years beginning after
December 31, 2021, and before January 1, 2029, for a taxpayer with a young child, the limit
in paragraph (b) is increased as follows:
new text end
new text begin
(1) for a taxpayer with one young child with respect to the taxpayer, the limit is increased
by $3,000;
new text end
new text begin
(2) for a taxpayer with two young children with respect to the taxpayer, the limit is
increased by $6,000; or
new text end
new text begin
(3) for a taxpayer with three or more young children with respect to the taxpayer, the
limit is increased by $9,000.
new text end
new text begin Subd. 1c. new text end
new text begin Credit percentage. new text end
new text begin
(a) The credit percentage equals 50 percent, subject to
the reductions in paragraphs (b) and (c).
new text end
new text begin
(b) A taxpayer's credit percentage is reduced by one percentage point for each $2,000,
or fraction thereof, by which the taxpayer's adjusted gross income exceeds $125,000, until
the credit percentage equals 20 percent.
new text end
new text begin
(c) For a taxpayer with adjusted gross income in excess of $400,000, the credit percentage
equals 20 percent, reduced by one percentage point for each $2,000, or fraction thereof, by
which the taxpayer's adjusted gross income exceeds $400,000.
new text end
new text begin
(d) For a married taxpayer filing a separate return, the credit percentage must be calculated
under paragraphs (a) to (c), except the adjusted gross income thresholds are one-half the
amounts for other filers, as adjusted for inflation under subdivision 2b.
new text end
Subd. 2b.
Inflation adjustment.
The commissioner shall annually adjust the dollar
amount of the income threshold at which the deleted text begin maximumdeleted text end credit new text begin percentage new text end begins to be
reduced under subdivision deleted text begin 1deleted text end new text begin 1cnew text end as provided in section 270C.22. The statutory year is taxable
year deleted text begin 2019deleted text end new text begin 2022new text end .
new text begin Subd. 2c. new text end
new text begin Deemed expenses. new text end
new text begin
(a) If a child who has not attained the age of six years at
the close of the taxable year is cared for at a licensed family day care home operated by the
child's parent, the taxpayer is deemed to have paid employment-related expenses. The
amount of expenses deemed to have been paid equals the amount the licensee would charge
for the care of a child of the same age for the same number of hours of care.
new text end
new text begin
(b) If a married couple:
new text end
new text begin
(1) has a child who has not attained the age of one year at the close of the taxable year;
and
new text end
new text begin
(2) does not participate in a dependent care assistance program as defined in section 129
of the Internal Revenue Code; then in lieu of the actual employment-related expenses paid
for that child under or the deemed amount under paragraph (a), the amount deemed to be
the employment-related expense paid for that child equals the lesser of:
new text end
new text begin
(i) the combined earned income of the couple; or
new text end
new text begin
(ii) the amount of the maximum limit for one qualified individual under subdivision 1a,
as increased by subdivision 1b.
new text end
new text begin
The earned income limitation of section 21(d) of the Internal Revenue Code shall not apply
to this deemed amount. These deemed amounts apply regardless of whether any
employment-related expenses have been paid.
new text end
new text begin Subd. 2d. new text end
new text begin Identifying information required. new text end
new text begin
(a) No credit is allowed for any amount
paid to any person unless:
new text end
new text begin
(1) the name, address, and taxpayer identification number of the person are included on
the return claiming the credit; or
new text end
new text begin
(2) if the person is an organization described in section 501(c)(3) of the Internal Revenue
Code and exempt from tax under section 501(a) of the Internal Revenue Code, the name
and address of the person are included on the return claiming the credit.
new text end
new text begin
(b) The rule in section 21(e)(10) of the Internal Revenue Code applies for the credit
under this section.
new text end
Subd. 3.
Credit to be refundable.
If the amount of credit which a claimant would be
eligible to receive pursuant to this subdivision exceeds the claimant's tax liability under
chapter 290, the excess amount of the credit shall be refunded to the claimant by the
commissioner of revenue.new text begin An amount sufficient to pay the refunds required by this section
is appropriated to the commissioner from the general fund.
new text end
Subd. 4.
Right to file claim.
The right to file a claim under this section shall be personal
to the claimant and shall not survive death, but such right may be exercised on behalf of a
claimant by the claimant's legal guardian or attorney-in-fact. When a claimant dies after
having filed a timely claim the amount thereof shall be disbursed to another member of the
household as determined by the commissioner of revenue. If the claimant was the only
member of a household, the claim may be paid to the claimant's personal representative,
but if neither is appointed and qualified within two years of the filing of the claim, the
amount of the claim shall escheat to the state.
new text begin Subd. 5. new text end
new text begin Employment-related expenses. new text end
new text begin
For the purposes of determining
employment-related expenses, the provisions of sections 21(d) and 21(e)(6) of the Internal
Revenue Code apply.
new text end
new text begin Subd. 6. new text end
new text begin Rules for married couples filing separate returns. new text end
new text begin
A married taxpayer filing
a separate return may claim the credit under this section, but only one spouse may claim
the credit.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2021.
new text end
Sec. 15.
Minnesota Statutes 2021 Supplement, section 290.0671, subdivision 1, is amended
to read:
Subdivision 1.
Credit allowed.
(a) An individual who is a resident of Minnesota is
allowed a credit against the tax imposed by this chapter equal to a percentage of earned
income. To receive a credit, a taxpayer must be eligible for a credit under section 32 of the
Internal Revenue Code, except that:
(1) a taxpayer with no qualifying children who has attained the age of 19, but not attained
age 65 before the close of the taxable year and is otherwise eligible for a credit under section
32 of the Internal Revenue Code may also receive a credit; deleted text begin and
deleted text end
(2) a taxpayer who is otherwise eligible for a credit under section 32 of the Internal
Revenue Code remains eligible for the credit even if the taxpayer's earned income or adjusted
gross income exceeds the income limitation under section 32 of the Internal Revenue Codedeleted text begin .deleted text end new text begin ;
and
new text end
new text begin
(3) the requirements of section 32(m) of the Internal Revenue Code do not apply.
new text end
(b) For individuals with no qualifying children, the credit equals 3.9 percent of the first
$7,150 of earned income. The credit is reduced by 2.0 percent of earned income or adjusted
gross income, whichever is greater, in excess of the phaseout threshold, but in no case is
the credit less than zero.
(c) For individuals with one qualifying child, the credit equals 9.35 percent of the first
$11,950 of earned income. The credit is reduced by 6.0 percent of earned income or adjusted
gross income, whichever is greater, in excess of the phaseout threshold, but in no case is
the credit less than zero.
(d) For individuals with two qualifying children, the credit equals 11 percent of the first
$19,600 of earned income. The credit is reduced by 10.5 percent of earned income or adjusted
gross income, whichever is greater, in excess of the phaseout threshold, but in no case is
the credit less than zero.
(e) For individuals with three or more qualifying children, the credit equals 12.5 percent
of the first $20,000 of earned income. The credit is reduced by 10.5 percent of earned income
or adjusted gross income, whichever is greater, in excess of the phaseout threshold, but in
no case is the credit less than zero.
(f) For a part-year resident, the credit must be allocated based on the percentage calculated
under section 290.06, subdivision 2c, paragraph (e).
(g) For a person who was a resident for the entire tax year and has earned income not
subject to tax under this chapter, including income excluded under section 290.0132,
subdivision 10, the credit must be allocated based on the ratio of federal adjusted gross
income reduced by the earned income not subject to tax under this chapter over federal
adjusted gross income. For purposes of this paragraph, the following clauses are not
considered "earned income not subject to tax under this chapter":
(1) the subtractions for military pay under section 290.0132, subdivisions 11 and 12;
(2) the exclusion of combat pay under section 112 of the Internal Revenue Code; and
(3) income derived from an Indian reservation by an enrolled member of the reservation
while living on the reservation.
(h) For the purposes of this section, the phaseout threshold equals:
(1) $14,570 for married taxpayers filing joint returns with no qualifying children;
(2) $8,730 for all other taxpayers with no qualifying children;
(3) $28,610 for married taxpayers filing joint returns with one qualifying child;
(4) $22,770 for all other taxpayers with one qualifying child;
(5) $32,840 for married taxpayers filing joint returns with two qualifying children;
(6) $27,000 for all other taxpayers with two qualifying children;
(7) $33,140 for married taxpayers filing joint returns with three or more qualifying
children; and
(8) $27,300 for all other taxpayers with three or more qualifying children.
(i) The commissioner shall construct tables showing the amount of the credit at various
income levels and make them available to taxpayers. The tables shall follow the schedule
contained in this subdivision, except that the commissioner may graduate the transition
between income brackets.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2021.
new text end
Sec. 16.
Minnesota Statutes 2020, section 290.0674, subdivision 2, is amended to read:
Subd. 2.
Limitations.
(a) For claimants with new text begin adjusted gross new text end income not greater than
deleted text begin $33,500deleted text end new text begin $70,000new text end , the maximum credit allowed for a family is $1,000 multiplied by the
number of qualifying children in kindergarten through grade 12 in the family. The maximum
credit for families with one qualifying child in kindergarten through grade 12 is reduced by
$1 for each $4 of deleted text begin householddeleted text end new text begin adjusted grossnew text end income over deleted text begin $33,500deleted text end new text begin $70,000new text end , and the maximum
credit for families with two or more qualifying children in kindergarten through grade 12
is reduced by $2 for each $4 of deleted text begin householddeleted text end new text begin adjusted grossnew text end income over deleted text begin $33,500deleted text end new text begin $70,000new text end ,
but in no case is the credit less than zero.
(b) In the case of a married claimant, a credit is not allowed unless a joint income tax
return is filed.
(c) For a nonresident or part-year resident, the credit determined under subdivision 1
and the maximum credit amount in paragraph (a) must be allocated using the percentage
calculated in section 290.06, subdivision 2c, paragraph (e).
new text begin
(d) The commissioner shall annually adjust the household income limitation in paragraph
(a) as provided in section 270C.22. The statutory year is 2022.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2021.
new text end
Sec. 17.
Minnesota Statutes 2020, section 290.0681, subdivision 2, is amended to read:
Subd. 2.
Credit or grant allowed; certified historic structure.
(a) A credit is allowed
against the tax imposed under this chapter equal to not more than 100 percent of the credit
allowed under section 47(a) of the Internal Revenue Code for a project. deleted text begin The credit is payable
in five equal yearly installments beginning with the year the project is placed in service.deleted text end
new text begin Notwithstanding the provisions of section 47(a) of the Internal Revenue Code that require
the federal credit to be allocated ratably over a five-year period, the full amount of the credit
under this section is allowed in the taxable year in which the qualified rehabilitated building
is placed in service. new text end To qualify for the credit:
(1) the project must receive Part 3 certification and be placed in service during the taxable
year; and
(2) the taxpayer must be allowed the federal credit and be issued a credit certificate for
the taxable year as provided in subdivision 4.
(b) The commissioner of administration may pay a grant in lieu of the credit. The grant
equals 90 percent of the credit that would be allowed for the project. The grant is payable
deleted text begin in five equal yearly installments beginning withdeleted text end new text begin innew text end the year the project is placed in service.
(c) In lieu of the credit under paragraph (a), an insurance company may claim a credit
against the insurance premiums tax imposed under chapter 297I.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for credit certificates issued after June
30, 2022, and applies retroactively for applications for allocation certificates submitted after
December 31, 2017.
new text end
Sec. 18.
Minnesota Statutes 2020, section 290.0681, subdivision 3, is amended to read:
Subd. 3.
Applications; allocations.
(a) To qualify for a credit or grant under this section,
the developer of a project must apply to the office before the rehabilitation begins. The
application must contain the information and be in the form prescribed by the office. The
office may collect a fee for application of up to 0.5 percent of qualified rehabilitation
expenditures, up to $40,000, based on estimated qualified rehabilitation expenditures, to
offset costs associated with personnel and administrative expenses related to administering
the credit and preparing the economic impact report in subdivision 9. Application fees are
deposited in the account. The application must indicate if the application is for a credit or
a grant in lieu of the credit or a combination of the two and designate the taxpayer qualifying
for the credit or the recipient of the grant.
(b) Upon approving an application for credit, the office shall issue allocation certificates
that:
(1) verify eligibility for the credit or grant;
(2) state the amount of credit or grant anticipated with the project, with the credit amount
equal to 100 percent and the grant amount equal to 90 percent of the federal credit anticipated
in the application;
(3) state that the credit or grant allowed may increase or decrease if the federal credit
the project receives at the time it is placed in service is different than the amount anticipated
at the time the allocation certificate is issued; and
(4) state the fiscal year in which the credit or grant is allocated, and that the taxpayer or
grant recipient is entitled to receive deleted text begin one-fifth ofdeleted text end the total amount of either the credit or the
grant at the time the project is placed in service, provided that date is within three calendar
years following the issuance of the allocation certificate.
(c) The office, in consultation with the commissioner, shall determine if the project is
eligible for a credit or a grant under this section and must notify the developer in writing
of its determination. Eligibility for the credit is subject to review and audit by the
commissioner.
(d) The federal credit recapture and repayment requirements under section 50 of the
Internal Revenue Code do not apply to the credit allowed under this section.
(e) Any decision of the office under paragraph (c) may be challenged as a contested case
under chapter 14. The contested case proceeding must be initiated within 45 days of the
date of written notification by the office.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for credit certificates issued after June
30, 2022, and applies retroactively for applications for allocation certificates submitted after
December 31, 2017.
new text end
Sec. 19.
Minnesota Statutes 2020, section 290.0681, subdivision 4, is amended to read:
Subd. 4.
Credit certificates; grants.
(a)(1) The developer of a project for which the
office has issued an allocation certificate must notify the office when the project is placed
in service. Upon verifying that the project has been placed in service, and was allowed a
federal credit, the office must issue a credit certificate to the taxpayer designated in the
application or must issue a grant to the recipient designated in the application. The credit
certificate must state the amount of the credit.
(2) The credit amount equals the federal credit allowed for the project.
(3) The grant amount equals 90 percent of the federal credit allowed for the project.
(b) The recipient of a credit certificate may assign the certificate to another taxpayer
before the deleted text begin first one-fifthdeleted text end payment is claimed, which is then allowed the credit under this
section or section 297I.20, subdivision 3. An assignment is not valid unless the assignee
notifies the commissioner within 30 days of the date that the assignment is made. The
commissioner shall prescribe the forms necessary for notifying the commissioner of the
assignment of a credit certificate and for claiming a credit by assignment.
(c) Credits passed through to partners, members, shareholders, or owners pursuant to
subdivision 5 are not an assignment of a credit certificate under this subdivision.
(d) A grant agreement between the office and the recipient of a grant may allow the
grant to be issued to another individual or entity.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for credit certificates issued after June
30, 2022, and applies retroactively for applications for allocation certificates submitted after
December 31, 2017.
new text end
Sec. 20.
Minnesota Statutes 2021 Supplement, section 290.0681, subdivision 10, is amended
to read:
Subd. 10.
Sunset.
This section expires after fiscal year deleted text begin 2022deleted text end new text begin 2030new text end , except that the office's
authority to issue credit certificates under subdivision 4 based on allocation certificates that
were issued before deleted text begin fiscal year 2023deleted text end new text begin 2031new text end remains in effect through deleted text begin 2025deleted text end new text begin calendar year 2033new text end ,
and the reporting requirements in subdivision 9 remain in effect through the year following
the year in which all allocation certificates have either been canceled or resulted in issuance
of credit certificates, or deleted text begin 2026deleted text end new text begin 2034new text end , whichever is earlier.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 21.
Minnesota Statutes 2021 Supplement, section 290.0682, is amended by adding
a subdivision to read:
new text begin Subd. 3. new text end
new text begin Credit refundable; appropriation. new text end
new text begin
(a) If the amount of credit which a claimant
is eligible to receive under this section exceeds the claimant's tax liability under this chapter,
the commissioner shall refund the excess to the claimant.
new text end
new text begin
(b) An amount sufficient to pay the refunds required by this section is appropriated to
the commissioner from the general fund.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2021.
new text end
Sec. 22.
Minnesota Statutes 2021 Supplement, section 290.0682, is amended by adding
a subdivision to read:
new text begin Subd. 4. new text end
new text begin Special rules for tax years 2022 to 2028. new text end
new text begin
For taxable years beginning after
December 31, 2021, and before January 1, 2029, the maximum credit under subdivision 2,
paragraph (b), clause (4), is $1,400.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2021, and before January 1, 2029.
new text end
Sec. 23.
Minnesota Statutes 2020, section 290.0685, subdivision 1, is amended to read:
Subdivision 1.
Credit allowed.
(a) An new text begin eligible new text end individual is allowed a credit against the
tax imposed by this chapter equal to $2,000 for each deleted text begin birth for which a certificate of birth
resulting in stillbirth has been issued under section 144.2151deleted text end new text begin stillbirthnew text end . The credit under this
section is allowed only in the taxable year in which the stillbirth occurred deleted text begin and if the child
would have been a dependent of the taxpayer as defined in section 152 of the Internal
Revenue Codedeleted text end .
(b) For a deleted text begin nonresident ordeleted text end part-year resident, the credit must be allocated based on the
percentage calculated under section 290.06, subdivision 2c, paragraph (e).
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2015.
new text end
Sec. 24.
Minnesota Statutes 2020, section 290.0685, is amended by adding a subdivision
to read:
new text begin Subd. 1a. 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, unless the context clearly indicates otherwise.
new text end
new text begin
(b) "Certificate of birth" means the printed certificate of birth resulting in stillbirth issued
under section 144.2151 or for a birth occurring in another state or country a similar certificate
issued under that state's or country's law.
new text end
new text begin
(c) "Eligible individual" means an individual who is:
new text end
new text begin
(1)(i) a resident; or
new text end
new text begin
(ii) the nonresident spouse of a resident who is a member of armed forces of the United
States or the United Nations; and
new text end
new text begin
(2)(i) the individual who gave birth resulting in stillbirth and is listed as a parent on the
certificate of birth;
new text end
new text begin
(ii) if no individual meets the requirements of clause (i) for a stillbirth that occurs in this
state, then the first parent listed on the certificate of birth resulting in still birth; or
new text end
new text begin
(iii) the individual who gave birth resulting in stillbirth for a birth outside of this state
for which no certificate of birth was issued.
new text end
new text begin
(d) "Stillbirth" means a birth for which a fetal death report would be required under
section 144.222, subdivision 1, if the birth occurred in this state.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2015.
new text end
Sec. 25.
Minnesota Statutes 2021 Supplement, section 290A.03, subdivision 3, is amended
to read:
Subd. 3.
Income.
(a) "Income" means the sum of the following:
(1) federal adjusted gross income as defined in the Internal Revenue Code; and
(2) the sum of the following amounts to the extent not included in clause (1):
(i) all nontaxable income;
(ii) the amount of a passive activity loss that is not disallowed as a result of section 469,
paragraph (i) or (m) of the Internal Revenue Code and the amount of passive activity loss
carryover allowed under section 469(b) of the Internal Revenue Code;
(iii) an amount equal to the total of any discharge of qualified farm indebtedness of a
solvent individual excluded from gross income under section 108(g) of the Internal Revenue
Code;
(iv) cash public assistance and relief;
(v) any pension or annuity (including railroad retirement benefits, all payments received
under the federal Social Security Act, Supplemental Security Income, and veterans benefits),
which was not exclusively funded by the claimant or spouse, or which was funded exclusively
by the claimant or spouse and which funding payments were excluded from federal adjusted
gross income in the years when the payments were made;
(vi) interest received from the federal or a state government or any instrumentality or
political subdivision thereof;
(vii) workers' compensation;
(viii) nontaxable strike benefits;
(ix) the gross amounts of payments received in the nature of disability income or sick
pay as a result of accident, sickness, or other disability, whether funded through insurance
or otherwise;
(x) a lump-sum distribution under section 402(e)(3) of the Internal Revenue Code of
1986, as amended through December 31, 1995;
(xi) contributions made by the claimant to an individual retirement account, including
a qualified voluntary employee contribution; simplified employee pension plan;
self-employed retirement plan; cash or deferred arrangement plan under section 401(k) of
the Internal Revenue Code; or deferred compensation plan under section 457 of the Internal
Revenue Code, to the extent the sum of amounts exceeds the retirement base amount for
the claimant and spouse;
(xii) to the extent not included in federal adjusted gross income, distributions received
by the claimant or spouse from a traditional or Roth style retirement account or plan;
(xiii) nontaxable scholarship or fellowship grants;
(xiv) alimony received to the extent not included in the recipient's income;
(xv) the amount of deduction allowed under section 220 or 223 of the Internal Revenue
Code;
(xvi) the amount deducted for tuition expenses under section 222 of the Internal Revenue
Code; and
(xvii) the amount deducted for certain expenses of elementary and secondary school
teachers under section 62(a)(2)(D) of the Internal Revenue Code.
In the case of an individual who files an income tax return on a fiscal year basis, the
term "federal adjusted gross income" shall mean federal adjusted gross income reflected in
the fiscal year ending in the calendar year. Federal adjusted gross income shall not be reduced
by the amount of a net operating loss carryback or carryforward or a capital loss carryback
or carryforward allowed for the year.
(b) "Income" does not include:
(1) amounts excluded pursuant to the Internal Revenue Code, sections 101(a) and 102;
(2) amounts of any pension or annuity which was exclusively funded by the claimant
or spouse and which funding payments were not excluded from federal adjusted gross
income in the years when the payments were made;
(3) to the extent included in federal adjusted gross income, amounts contributed by the
claimant or spouse to a traditional or Roth style retirement account or plan, but not to exceed
the retirement base amount reduced by the amount of contributions excluded from federal
adjusted gross income, but not less than zero;
(4) surplus food or other relief in kind supplied by a governmental agency;
(5) relief granted under this chapter;
(6) child support payments received under a temporary or final decree of dissolution or
legal separation;
(7) restitution payments received by eligible individuals and excludable interest as
defined in section 803 of the Economic Growth and Tax Relief Reconciliation Act of 2001,
Public Law 107-16;
(8) alimony paid; deleted text begin or
deleted text end
(9) veterans disability compensation paid under title 38 of the United States Codenew text begin ; and
new text end
new text begin (10) workforce incentive grant payments under section 256.4778new text end .
(c) The sum of the following amounts may be subtracted from income:
(1) for the claimant's first dependent, the exemption amount multiplied by 1.4;
(2) for the claimant's second dependent, the exemption amount multiplied by 1.3;
(3) for the claimant's third dependent, the exemption amount multiplied by 1.2;
(4) for the claimant's fourth dependent, the exemption amount multiplied by 1.1;
(5) for the claimant's fifth dependent, the exemption amount; and
(6) if the claimant or claimant's spouse had a disability or attained the age of 65 on or
before December 31 of the year for which the taxes were levied or rent paid, the exemption
amount.
(d) For purposes of this subdivision, the following terms have the meanings given:
(1) "exemption amount" means the exemption amount under section 290.0121,
subdivision 1, paragraph (b), for the taxable year for which the income is reported;
(2) "retirement base amount" means the deductible amount for the taxable year for the
claimant and spouse under section 219(b)(5)(A) of the Internal Revenue Code, adjusted for
inflation as provided in section 219(b)(5)(C) of the Internal Revenue Code, without regard
to whether the claimant or spouse claimed a deduction; and
(3) "traditional or Roth style retirement account or plan" means retirement plans under
sections 401, 403, 408, 408A, and 457 of the Internal Revenue Code.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with refunds based on rent
paid in 2022 and property taxes payable in 2023.
new text end
Sec. 26. new text begin SPECIAL PROVISIONS FOR CERTAIN ALLOCATION CERTIFICATES;
CREDIT FOR HISTORIC STRUCTURE REHABILITATION.
new text end
new text begin
For an allocation certificate issued pursuant to an application submitted after December
31, 2017, for a project receiving a credit certificate issued after June 30, 2022, the allocation
certificate is deemed to state that the taxpayer or grant recipient is entitled to receive the
full amount of the credit or grant at the time the project is placed in service.
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. 27. new text begin TEMPORARY INDIVIDUAL INCOME TAX SUBTRACTION;
UNEMPLOYMENT INSURANCE BENEFITS.
new text end
new text begin
(a) For the purposes of this section the following terms having the meanings given:
new text end
new text begin
(1) "adjusted gross income" has the meaning given in Minnesota Statutes, section 290.01,
subdivision 21a;
new text end
new text begin
(2) "Internal Revenue Code" has the meaning given in Minnesota Statutes, section
290.01, subdivision 31;
new text end
new text begin
(3) "subtraction" has the meaning given in Minnesota Statutes, section 290.0132,
subdivision 1;
new text end
new text begin
(4) "taxable year" has the meaning given in Minnesota Statutes, section 290.01,
subdivision 9; and
new text end
new text begin
(5) "unemployment compensation" has the meaning given in section 85(b) of the Internal
Revenue Code.
new text end
new text begin
(b) For taxable years beginning after December 31, 2020, and before January 1, 2022,
an individual taxpayer is allowed a subtraction equal to the amount of unemployment
compensation received in the taxable year, subject to the limit in paragraphs (c) and (d).
new text end
new text begin
(c) The subtraction is limited to $10,200, except for a married taxpayer filing a joint
return the subtraction is limited to $10,200 in unemployment compensation received by
each spouse.
new text end
new text begin
(d) The limit in paragraph (c) is reduced by five percent of adjusted gross income in
excess of:
new text end
new text begin
(1) $150,000 for a joint return; or
new text end
new text begin
(2) $75,000 for all other filers.
new text end
new text begin
In no case is the limit less than $0.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2020, and before January 1, 2022.
new text end
Sec. 28. new text begin INCOME TAX REBATES FOR PARENTS OF QUALIFYING CHILDREN.
new text end
new text begin Subdivision 1. new text end
new text begin Definitions. new text end
new text begin
(a) For the purposes of this section, "qualifying child" has
the meaning given in section 24(c) of the Internal Revenue Code, but disregarding section
9611(a)(i)(2) of Public Law 117-2.
new text end
new text begin
(b) The definitions in Minnesota Statutes, section 290.01, apply to this section.
new text end
new text begin Subd. 2. new text end
new text begin Credit allowed. new text end
new text begin
(a) An individual income taxpayer is allowed a credit against
the taxes imposed in Minnesota Statutes, sections 290.03 and 290.091. The credit equals
$325 multiplied by the number of individuals who were a qualifying child of the taxpayer
for the taxable year.
new text end
new text begin
(b) The credit under this section is reduced by ten percent of adjusted gross income in
excess of:
new text end
new text begin
(1) $140,000 for a married taxpayer filing a joint return; or
new text end
new text begin
(2) $70,000 for all other filers.
new text end
new text begin Subd. 3. new text end
new text begin Part-year residents. new text end
new text begin
For an individual who was a resident of Minnesota for
less than the entire taxable year, the credit equals the amount determined under subdivision
2 for their filing status, multiplied by the percentage determined pursuant to Minnesota
Statutes, section 290.06, subdivision 2c, paragraph (e).
new text end
new text begin Subd. 4. new text end
new text begin Credit refundable; appropriation. new text end
new text begin
(a) If the amount of credit which a claimant
is eligible to receive under this section exceeds the claimant's liability for tax, the
commissioner shall refund the excess to the claimant.
new text end
new text begin
(b) An amount sufficient to pay the refunds required by this section is appropriated to
the commissioner from the general fund.
new text end
new text begin Subd. 5. new text end
new text begin
Distribution of credit payments; filing process for taxpayers without tax
liability.
new text end
new text begin
(a) To the extent feasible, the commissioner of revenue must automatically adjust
the return of any taxpayer who filed a return for a taxable year in which the credit under
this section applies. If a taxpayer is eligible for a refund as a result of the credit under this
section, to the extent feasible, the commissioner must distribute the refund via direct deposit
to the taxpayer's bank account, check, or any other mechanism the commissioner deems
appropriate.
new text end
new text begin
(b) The commissioner of revenue must establish a simplified filing process through
which a taxpayer who does not have an individual income tax filing requirement may file
a return for the taxable years in which the credit is available. The filing process and forms
may be in the form or manner determined by the commissioner, but must be designed to
reduce the complexity of the filing process and the time needed to file for individuals without
an income tax liability for the taxable year.
new text end
new text begin Subd. 6. new text end
new text begin Recapture of payments forbidden. new text end
new text begin
The commissioner of revenue must not
apply, and must not certify to another agency to apply, a payment resulting from the credit
under this section to any unpaid tax or nontax debt owed by an individual.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2020, and before January 1, 2022.
new text end
Sec. 29. new text begin REPEALER.
new text end
new text begin
Minnesota Statutes 2020, section 290.0674, subdivision 2a,
new text end
new text begin
is repealed.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2021.
new text end
ARTICLE 3
SALES AND USE TAXES
Section 1.
Minnesota Statutes 2020, section 38.27, subdivision 4, is amended to read:
Subd. 4.
Use of a portion of county fair revenues.
A county agricultural society must
annually determine the amount of sales tax savings attributable to section 297A.70,
subdivision 21deleted text begin . If the county agricultural society owns its own fairgrounds, itdeleted text end new text begin , andnew text end must use
the amount equal to the sales tax savings to maintain, improve, or expand society-owned
buildings and facilities on the fairgroundsdeleted text begin ; otherwise it must transfer this amount to the
owner of the fairgrounds. An owner that receives a transfer of money under this subdivision
must use the transferred amount to maintain, improve, and expand entity owned buildings
and facilities on the county fairgroundsdeleted text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment for
the most recent annual tax savings determined prior to enactment.
new text end
Sec. 2.
new text begin
[240A.15] AMATEUR SPORTS ACCOUNT.
new text end
new text begin
An amateur sports account is established in the special revenue fund and consists of
money deposited under section 297A.94, paragraph (k). Money in the account, including
interest, is appropriated to the commission for the promotion and development of amateur
sports as provided in section 240A.04. Money in the account does not cancel and is available
until spent.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2022.
new text end
Sec. 3.
Minnesota Statutes 2020, section 297A.61, subdivision 12, is amended to read:
Subd. 12.
Farm machinery.
(a) "Farm machinery" means new or used machinery,
equipment, implements, accessories, and contrivances used directly and principally in
agricultural production of tangible personal property intended to be sold ultimately at retail
including, but not limited to:
(1) machinery for the preparation, seeding, or cultivation of soil for growing agricultural
crops;
(2) barn cleaners, milking systems, grain dryers, feeding systems including stationary
feed bunks, new text begin fencing material, new text end and similar installations, whether or not the equipment is
installed by the seller and becomes part of the real property; and
(3) irrigation equipment sold for exclusively agricultural use, including pumps, pipe
fittings, valves, sprinklers, and other equipment necessary to the operation of an irrigation
system when sold as part of an irrigation system, whether or not the equipment is installed
by the seller and becomes part of the real property.
(b) Farm machinery does not include:
(1) repair or replacement parts;
(2) tools, shop equipment, grain bins, deleted text begin fencing material,deleted text end communication equipment, and
other farm supplies;
(3) motor vehicles taxed under chapter 297B;
(4) snowmobiles or snow blowers;
(5) lawn mowers except those used in the production of sod for sale, or garden-type
tractors or garden tillers; or
(6) machinery, equipment, implements, accessories, and contrivances used directly in
the production of horses not raised for slaughter, fur-bearing animals, or research animals.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for sales and purchases
made after June 30, 2021.
new text end
Sec. 4.
Minnesota Statutes 2020, section 297A.68, subdivision 25, is amended to read:
Subd. 25.
Sale of property used in a trade or business.
(a) The sale of tangible personal
property primarily used in a trade or business is exempt if the sale is not made in the normal
course of business of selling that kind of property and if one of the following conditions is
satisfied:
(1) the sale occurs in a transaction subject to or described in section 118, 331, 332, 336,
337, 338, 351, 355, 368, 721, 731, 1031, or 1033 of the Internal Revenue Code, as amended
through December 16, 2016;
(2) the sale is between members of a controlled group as defined in section 1563(a) of
the Internal Revenue Code;
new text begin
(3) the sale is between a sole member of a disregarded limited liability company and the
disregarded limited liability company;
new text end
deleted text begin (3)deleted text end new text begin (4)new text end the sale is a sale of farm machinery;
deleted text begin (4)deleted text end new text begin (5)new text end the sale is a farm auction sale;
deleted text begin (5)deleted text end new text begin (6)new text end the sale is a sale of substantially all of the assets of a trade or business; or
deleted text begin (6)deleted text end new text begin (7)new text end the total amount of gross receipts from the sale of trade or business property made
during the calendar month of the sale and the preceding 11 calendar months does not exceed
$1,000.
The use, storage, distribution, or consumption of tangible personal property acquired as
a result of a sale exempt under this subdivision is also exempt.
(b) For purposes of this subdivision, the following terms have the meanings given.
new text begin
(1) "Disregarded limited liability company" means a limited liability company that is
disregarded as an entity separate from its owner as defined in Code of Federal Regulations,
title 26, section 301.7701.
new text end
deleted text begin (1)deleted text end new text begin (2)new text end A "farm auction" is a public auction conducted by a licensed auctioneer if
substantially all of the property sold consists of property used in the trade or business of
farming and property not used primarily in a trade or business.
deleted text begin (2)deleted text end new text begin (3)new text end "Trade or business" includes the assets of a separate division, branch, or
identifiable segment of a trade or business if, before the sale, the income and expenses
attributable to the separate division, branch, or identifiable segment could be separately
ascertained from the books of account or record (the lease or rental of an identifiable segment
does not qualify for the exemption).
deleted text begin (3)deleted text end new text begin (4)new text end A "sale of substantially all of the assets of a trade or business" must occur as a
single transaction or a series of related transactions within the 12-month period beginning
on the date of the first sale of assets intended to qualify for the exemption provided in
paragraph (a), clause (5).
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2022.
new text end
Sec. 5.
Minnesota Statutes 2020, section 297A.68, is amended by adding a subdivision to
read:
new text begin Subd. 35b. new text end
new text begin Fiber and conduit; broadband and Internet access. new text end
new text begin
Fiber and conduit
purchased or leased for use directly by a broadband or Internet service provider, primarily
in the provision of broadband or Internet access services that are ultimately to be sold at
retail, are exempt.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for sales and purchases
made after June 30, 2017.
new text end
Sec. 6.
Minnesota Statutes 2020, section 297A.68, is amended by adding a subdivision to
read:
new text begin Subd. 46. new text end
new text begin Food service establishment equipment. new text end
new text begin
(a) The purpose of the exemption
provided by this subdivision is to create parity between the treatment of capital equipment
used in the manufacturing industry and food service equipment used for the production of
prepared food and beverages. The goal is to provide the same exemption for equipment
used by food service establishments in the production of prepared food and furnishing of
beverages, as is provided for capital equipment pursuant to subdivision 5.
new text end
new text begin
(b) Food service equipment purchased or leased for use in this state by a food service
establishment in the production of prepared food or furnishing of beverages, up to the point
the prepared food or beverage is ready for delivery or service to the customer, is exempt.
new text end
new text begin
(c) For purposes of this subdivision, the following terms have the meanings given:
new text end
new text begin
(1) "catering service" means a business that prepares food and beverages for service in
support of an event with a predetermined guest list such as a reception, party, luncheon,
conference, ceremony, or trade show;
new text end
new text begin
(2) "food service equipment" means machinery, equipment, fixtures, and supplies used
by a food service establishment that are integral to the production of prepared food or the
furnishing of beverages and that meet the standards imposed under Minnesota Rules, chapter
4626. Food service equipment:
new text end
new text begin
(i) includes cooking utensils, serving utensils, ovens, grills, coolers, microwave ovens,
freezers, refrigerators and refrigerator stations, holding cabinets, deep fryers, condiment
stations, dishwashers, steamers, coffee machines, ice machines, water heaters, sinks, faucets,
food warmers and warming trays, tabletop chaffing equipment, buffets and buffet equipment,
self-service condiment equipment, self-service beverage equipment, beer dispensing systems,
equipment needed for bar service, and any other item that is integral to the production of
prepared food or the furnishing of beverages; and
new text end
new text begin
(ii) excludes items used by customers such as linens, paper napkins, glasses, cups, mugs,
utensils, tables, and chairs. Also excluded are delivery vehicles or any motor vehicles
purchased by a food service establishment;
new text end
new text begin
(3) "food service establishment" means a restaurant as defined in section 157.15,
subdivision 12, a mobile food unit as defined in section 157.15, subdivision 9, or a catering
service as defined in this paragraph;
new text end
new text begin
(4) "furnishing of beverages" means the production of beverages, including alcoholic
beverages, by a bartender, server, caterer, or other person employed by a food service
establishment;
new text end
new text begin
(5) "prepared food" has the meaning given in section 297A.61, subdivision 31; and
new text end
new text begin
(6) "production" means an operation or series of operations where ingredients are changed
in form, composition, or condition that results in the creation of prepared food or a beverage.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2022.
new text end
Sec. 7.
Minnesota Statutes 2020, section 297A.70, subdivision 21, is amended to read:
Subd. 21.
County agricultural society sales at county fairs.
new text begin (a) The following new text end sales
by a county agricultural society deleted text begin during a regularly scheduled county fairdeleted text end are exemptdeleted text begin . For
purposes of this subdivision, sales includedeleted text end new text begin :
new text end
new text begin (1)new text end admissions to and parking at the county fairgroundsdeleted text begin ,deleted text end new text begin ;
new text end
new text begin (2)new text end admissions to separately ticketed events run by the county agricultural societydeleted text begin ,deleted text end new text begin ;new text end and
new text begin (3)new text end concessions and other sales made by employees or volunteers of the county
agricultural society on the county fairgrounds.
deleted text begin Thisdeleted text end new text begin (b) Thenew text end exemption new text begin under paragraph (a) new text end does not apply to sales deleted text begin ordeleted text end new text begin fornew text end events deleted text begin by a
county agricultural societydeleted text end held at a time other than at the time of the regularly scheduled
county fair, or events not held on the county fairgrounds.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 8.
Minnesota Statutes 2020, section 297A.71, subdivision 51, is amended to read:
Subd. 51.
Properties destroyed by fire.
(a) Building materials and supplies used or
consumed in, and equipment incorporated into, the construction or replacement of real
property affected by, and capital equipment to replace equipment destroyed in, the fire on
March 11, 2018, in the city of Mazeppa are exempt. The tax must be imposed and collected
as if the rate under section 297A.62, subdivision 1, applied and then refunded in the manner
provided in section 297A.75. For purposes of this subdivision, "capital equipment" includes
durable equipment used in a restaurant for food storage, preparation, and serving.
(b) The exemption under this subdivision applies to sales and purchases made after
March 11, 2018, and before January 1, deleted text begin 2022deleted text end new text begin 2024new text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively from March 11, 2018.
new text end
Sec. 9.
Minnesota Statutes 2021 Supplement, section 297A.71, subdivision 52, is amended
to read:
Subd. 52.
Construction; certain local government facilities.
(a) Materials and supplies
used in and equipment incorporated into the construction, reconstruction, upgrade, expansion,
or remodeling of the following local government owned facilities are exempt:
(1) a new fire station, which includes firefighting, emergency management, public safety
training, and other public safety facilities in the city of Monticello if materials, supplies,
and equipment are purchased after January 31, 2019, and before January 1, 2022;
(2) a new fire station, which includes firefighting and public safety training facilities
and public safety facilities, in the city of Inver Grove Heights if materials, supplies, and
equipment are purchased after June 30, 2018, and before January 1, 2021;
(3) a fire station and police station, including access roads, lighting, sidewalks, and
utility components, on or adjacent to the property on which the fire station or police station
are located that are necessary for safe access to and use of those buildings, in the city of
Minnetonka if materials, supplies, and equipment are purchased after May 23, 2019, and
before January 1, 2022;
(4) the school building in Independent School District No. 414, Minneota, if materials,
supplies, and equipment are purchased after January 1, 2018, and before January 1, 2021;
(5) a fire station in the city of Mendota Heights, if materials, supplies, and equipment
are purchased after December 31, 2018, and before January 1, 2021; deleted text begin and
deleted text end
(6) a Dakota County law enforcement collaboration center, also known as the Safety
and Mental Health Alternative Response Training (SMART) Center, if materials, supplies,
and equipment are purchased after June 30, 2019, and before July 1, 2021deleted text begin .deleted text end new text begin ;
new text end
new text begin
(7) new construction, upgrades, and remodeling to the Itasca County courts and
courthouse in conjunction and coordination with the new construction of a correctional
facility, if materials, supplies, and equipment are purchased after April 30, 2021, and before
January 1, 2025;
new text end
new text begin
(8) the North Metro Regional Public Safety Training Facility in Maple Grove, if materials,
supplies, and equipment are purchased after August 31, 2021, and before December 31,
2023; and
new text end
new text begin
(9) the following projects in Wayzata if materials, supplies, and equipment are purchased
after March 31, 2020, and before January 1, 2025:
new text end
new text begin
(i) expansion and remodeling of Depot Park;
new text end
new text begin
(ii) construction of community docks for purposes of access from Lake Minnetonka;
new text end
new text begin
(iii) construction of a lakeside boardwalk of approximately 1,500 lineal feet;
new text end
new text begin
(iv) shoreline restoration, including installation of native plants, trees, and natural habitat;
new text end
new text begin
(v) restoration of Section Foreman House, including installation of a learning center to
provide indoor and outdoor classroom and community space;
new text end
new text begin
(vi) construction of Eco Park, including shoreline restoration and marsh and water quality
improvement, a pier extension of the lakeside boardwalk, and creation of eco-living
classrooms;
new text end
new text begin
(vii) construction of a public plaza with a restroom, 9/11 memorial, interactive water
display, and gathering space;
new text end
new text begin
(viii) construction of a regional multiuse trail; and
new text end
new text begin
(ix) construction of railroad crossings.
new text end
(b) The tax must be imposed and collected as if the rate under section 297A.62,
subdivision 1, applied and then refunded in the manner provided in section 297A.75.
(c) The total refund for the project listed in paragraph (a), clause (3), must not exceed
$850,000.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for sales and purchases
made during the periods indicated in paragraph (a), clauses (7) to (9).
new text end
Sec. 10.
Minnesota Statutes 2020, section 297A.71, is amended by adding a subdivision
to read:
new text begin Subd. 54. new text end
new text begin Building materials; farm fencing material. new text end
new text begin
Materials and supplies used or
consumed in, and equipment incorporated into, the construction or improvement of farm
fencing material that is not exempt under section 297A.61, subdivision 12, are exempt.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for sales and purchases
made after June 30, 2021.
new text end
Sec. 11.
Minnesota Statutes 2020, section 297A.71, is amended by adding a subdivision
to read:
new text begin Subd. 55. new text end
new text begin
Construction materials purchased by contractors; exemption for certain
entities.
new text end
new text begin
(a) Materials and supplies used or consumed in and equipment incorporated into
the construction, reconstruction, repair, maintenance, or improvement of buildings or
facilities used principally by the following entities are exempt if the materials, supplies, and
equipment are purchased after June 30, 2021, and before January 1, 2023:
new text end
new text begin
(1) school districts, as defined under section 297A.70, subdivision 2, paragraph (c);
new text end
new text begin
(2) local governments, as defined under section 297A.70, subdivision 2, paragraph (d);
new text end
new text begin
(3) hospitals and nursing homes owned and operated by political subdivisions of the
state, as described under section 297A.70, subdivision 2, paragraph (a), clause (3);
new text end
new text begin
(4) county law libraries under chapter 134A and public libraries, regional public library
systems, and multicounty, multitype library systems, as defined in section 134.001;
new text end
new text begin
(5) nonprofit groups, as defined under section 297A.70, subdivision 4;
new text end
new text begin
(6) hospitals, outpatient surgical centers, and critical access dental providers, as defined
under section 297A.70, subdivision 7; and
new text end
new text begin
(7) nursing homes and boarding care homes, as defined under section 297A.70,
subdivision 18.
new text end
new text begin
(b) Materials and supplies used or consumed in and equipment incorporated into the
construction, reconstruction, repair, maintenance, or improvement of public infrastructure
of any kind, including but not limited to roads, bridges, culverts, drinking water facilities,
and wastewater facilities, purchased by a contractor, subcontractor, or builder as part of a
contract with the following entities are exempt if the materials, supplies, and equipment are
purchased after June 30, 2021, and before January 1, 2023:
new text end
new text begin
(1) school districts, as defined under section 297A.70, subdivision 2, paragraph (c); or
new text end
new text begin
(2) local governments, as defined under section 297A.70, subdivision 2, paragraph (d).
new text end
new text begin
(c) The tax on purchases exempt under this subdivision must be imposed and collected
as if the rate under section 297A.62, subdivision 1, applied, and then refunded in the manner
provided in section 297A.75. Refunds for eligible purchases must not be issued after June
30, 2023.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for sales and purchases
made after June 30, 2021, and before January 1, 2023.
new text end
Sec. 12.
Minnesota Statutes 2020, section 297A.71, is amended by adding a subdivision
to read:
new text begin Subd. 56. new text end
new text begin
Construction materials purchased by contractors; exemption for certain
projects at the Minneapolis-St. Paul International Airport.
new text end
new text begin
(a) Materials and supplies
used in, and equipment incorporated into, the construction, reconstruction, repair,
maintenance, or improvement of public infrastructure at the Minneapolis-St. Paul
International Airport purchased by a contractor or subcontractor for the following projects
are exempt if purchased after June 30, 2021, and before January 1, 2023:
new text end
new text begin
(1) security improvements to the rental automobile quick turnaround facility at Terminal
1;
new text end
new text begin
(2) replacing air handling units at Terminal 1 and Terminal 2;
new text end
new text begin
(3) improvements to the C concourse loading dock at Terminal 1;
new text end
new text begin
(4) lighting upgrades to LED;
new text end
new text begin
(5) restroom upgrades at Terminal 1;
new text end
new text begin
(6) renovation of mechanical rooms in Terminal 1, a MAC storage facility, and a liquid
deicer storage facility;
new text end
new text begin
(7) a new trades storage facility;
new text end
new text begin
(8) a new liquid deicer storage facility; and
new text end
new text begin
(9) Terminal 1 passenger arrivals and departures replacement, rehabilitation, and
operational improvements.
new text end
new text begin
(b) The tax on purchases exempt under this subdivision must be imposed and collected
as if the rate under section 297A.62, subdivision 1, applied, and then refunded in the manner
provided in section 297A.75. Refunds for eligible purchases must not be made after June
30, 2023. The exemption allowed under this subdivision only applies to sales and purchases
for which an exemption is not claimed under subdivision 55.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for sales and purchases
made after June 30, 2021, and before January 1, 2023.
new text end
Sec. 13.
Minnesota Statutes 2021 Supplement, section 297A.75, subdivision 1, is amended
to read:
Subdivision 1.
Tax collected.
The tax on the gross receipts from the sale of the following
exempt items must be imposed and collected as if the sale were taxable and the rate under
section 297A.62, subdivision 1, applied. The exempt items include:
(1) building materials for an agricultural processing facility exempt under section
297A.71, subdivision 13;
(2) building materials for mineral production facilities exempt under section 297A.71,
subdivision 14;
(3) building materials for correctional facilities under section 297A.71, subdivision 3;
(4) building materials used in a residence for veterans with a disability exempt under
section 297A.71, subdivision 11;
(5) elevators and building materials exempt under section 297A.71, subdivision 12;
(6) materials and supplies for qualified low-income housing under section 297A.71,
subdivision 23;
(7) materials, supplies, and equipment for municipal electric utility facilities under
section 297A.71, subdivision 35;
(8) equipment and materials used for the generation, transmission, and distribution of
electrical energy and an aerial camera package exempt under section 297A.68, subdivision
37;
(9) commuter rail vehicle and repair parts under section 297A.70, subdivision 3, paragraph
(a), clause (10);
(10) materials, supplies, and equipment for construction or improvement of projects and
facilities under section 297A.71, subdivision 40;
(11) materials, supplies, and equipment for construction, improvement, or expansion of
a biopharmaceutical manufacturing facility exempt under section 297A.71, subdivision 45;
(12) enterprise information technology equipment and computer software for use in a
qualified data center exempt under section 297A.68, subdivision 42;
(13) materials, supplies, and equipment for qualifying capital projects under section
297A.71, subdivision 44, paragraph (a), clause (1), and paragraph (b);
(14) items purchased for use in providing critical access dental services exempt under
section 297A.70, subdivision 7, paragraph (c);
(15) items and services purchased under a business subsidy agreement for use or
consumption primarily in greater Minnesota exempt under section 297A.68, subdivision
44;
(16) building materials, equipment, and supplies for constructing or replacing real
property exempt under section 297A.71, subdivisions 49; 50, paragraph (b); and 51;
(17) building materials, equipment, and supplies for qualifying capital projects under
section 297A.71, subdivision 52; deleted text begin and
deleted text end
(18) building materials, equipment, and supplies for constructing, remodeling, expanding,
or improving a fire station, police station, or related facilities exempt under section 297A.71,
subdivision 53deleted text begin .deleted text end new text begin ;
new text end
new text begin
(19) building construction or reconstruction materials, supplies, and equipment exempt
under section 297A.71, subdivision 55; and
new text end
new text begin
(20) building construction or reconstruction materials, supplies, and equipment purchased
for qualifying projects at the Minneapolis-St. Paul International Airport under section
297A.71, subdivision 56.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for sales and purchases
made after June 30, 2021.
new text end
Sec. 14.
Minnesota Statutes 2021 Supplement, section 297A.75, subdivision 2, is amended
to read:
Subd. 2.
Refund; eligible persons.
Upon application on forms prescribed by the
commissioner, a refund equal to the tax paid on the gross receipts of the exempt items must
be paid to the applicant. Only the following persons may apply for the refund:
(1) for subdivision 1, clauses (1), (2), and (14), the applicant must be the purchaser;
(2) for subdivision 1, clause (3), the applicant must be the governmental subdivision;
(3) for subdivision 1, clause (4), the applicant must be the recipient of the benefits
provided in United States Code, title 38, chapter 21;
(4) for subdivision 1, clause (5), the applicant must be the owner of the homestead
property;
(5) for subdivision 1, clause (6), the owner of the qualified low-income housing project;
(6) for subdivision 1, clause (7), the applicant must be a municipal electric utility or a
joint venture of municipal electric utilities;
(7) for subdivision 1, clauses (8), (11), (12), and (15), the owner of the qualifying
business;
(8) for subdivision 1, clauses (9), (10), (13), (17), and (18), the applicant must be the
governmental entity that owns or contracts for the project or facility; deleted text begin and
deleted text end
(9) for subdivision 1, clause (16), the applicant must be the owner or developer of the
building or projectdeleted text begin .deleted text end new text begin ;
new text end
new text begin
(10) for subdivision 1, clause (19), the applicant must be the entity:
new text end
new text begin
(i) listed in section 297A.71, subdivision 55, paragraph (a), that principally uses the
building or facility; or
new text end
new text begin
(ii) listed in section 297A.71, subdivision 55, paragraph (b), that contracts with a
contractor, subcontractor, or builder for the public infrastructure project; and
new text end
new text begin
(11) for subdivision 1, clause (20), the applicant must be an airport commission.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for sales and purchases
made after June 30, 2021.
new text end
Sec. 15.
Minnesota Statutes 2021 Supplement, section 297A.75, subdivision 3, is amended
to read:
Subd. 3.
Application.
(a) The application must include sufficient information to permit
the commissioner to verify the tax paid. If the tax was paid by a contractor, subcontractor,
or builder, under subdivision 1, clauses (3) to (13) or (15) to deleted text begin (18)deleted text end new text begin (20)new text end , the contractor,
subcontractor, or builder must furnish to the refund applicant a statement including the cost
of the exempt items and the taxes paid on the items unless otherwise specifically provided
by this subdivision. The provisions of sections 289A.40 and 289A.50 apply to refunds under
this section.
(b) An applicant may not file more than two applications per calendar year for refunds
for taxes paid on capital equipment exempt under section 297A.68, subdivision 5.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for sales and purchases
made after June 30, 2021.
new text end
Sec. 16.
Minnesota Statutes 2020, section 297A.94, is amended to read:
297A.94 DEPOSIT OF REVENUES.
(a) Except as provided in this section, the commissioner shall deposit the revenues,
including interest and penalties, derived from the taxes imposed by this chapter in the state
treasury and credit them to the general fund.
(b) The commissioner shall deposit taxes in the Minnesota agricultural and economic
account in the special revenue fund if:
(1) the taxes are derived from sales and use of property and services purchased for the
construction and operation of an agricultural resource project; and
(2) the purchase was made on or after the date on which a conditional commitment was
made for a loan guaranty for the project under section 41A.04, subdivision 3.
The commissioner of management and budget shall certify to the commissioner the date on
which the project received the conditional commitment. The amount deposited in the loan
guaranty account must be reduced by any refunds and by the costs incurred by the Department
of Revenue to administer and enforce the assessment and collection of the taxes.
(c) The commissioner shall deposit the revenues, including interest and penalties, derived
from the taxes imposed on sales and purchases included in section 297A.61, subdivision 3,
paragraph (g), clauses (1) and (4), in the state treasury, and credit them as follows:
(1) first to the general obligation special tax bond debt service account in each fiscal
year the amount required by section 16A.661, subdivision 3, paragraph (b); and
(2) after the requirements of clause (1) have been met, the balance to the general fund.
(d) Beginning with sales taxes remitted after July 1, 2017, the commissioner shall deposit
in the state treasury the revenues collected under section 297A.64, subdivision 1, including
interest and penalties and minus refunds, and credit them to the highway user tax distribution
fund.
(e) The commissioner shall deposit the revenues, including interest and penalties,
collected under section 297A.64, subdivision 5, in the state treasury and credit them to the
general fund. By July 15 of each year the commissioner shall transfer to the highway user
tax distribution fund an amount equal to the excess fees collected under section 297A.64,
subdivision 5, for the previous calendar year.
(f) Beginning with sales taxes remitted after July 1, 2017, in conjunction with the deposit
of revenues under paragraph (d), the commissioner shall deposit into the state treasury and
credit to the highway user tax distribution fund an amount equal to the estimated revenues
derived from the tax rate imposed under section 297A.62, subdivision 1, on the lease or
rental for not more than 28 days of rental motor vehicles subject to section 297A.64. The
commissioner shall estimate the amount of sales tax revenue deposited under this paragraph
based on the amount of revenue deposited under paragraph (d).
(g) Starting after July 1, 2017, the commissioner shall deposit an amount of the
remittances monthly into the state treasury and credit them to the highway user tax
distribution fund as a portion of the estimated amount of taxes collected from the sale and
purchase of motor vehicle repair parts in that month. For the remittances between July 1,
2017, and June 30, 2019, the monthly deposit amount is $2,628,000. For remittances in
each subsequent fiscal year, the monthly deposit amount is $12,137,000. For purposes of
this paragraph, "motor vehicle" has the meaning given in section 297B.01, subdivision 11,
and "motor vehicle repair and replacement parts" includes (i) all parts, tires, accessories,
and equipment incorporated into or affixed to the motor vehicle as part of the motor vehicle
maintenance and repair, and (ii) paint, oil, and other fluids that remain on or in the motor
vehicle as part of the motor vehicle maintenance or repair. For purposes of this paragraph,
"tire" means any tire of the type used on highway vehicles, if wholly or partially made of
rubber and if marked according to federal regulations for highway use.
(h) 72.43 percent of the revenues, including interest and penalties, transmitted to the
commissioner under section 297A.65, must be deposited by the commissioner in the state
treasury as follows:
(1) 50 percent of the receipts must be deposited in the heritage enhancement account in
the game and fish fund, and may be spent only on activities that improve, enhance, or protect
fish and wildlife resources, including conservation, restoration, and enhancement of land,
water, and other natural resources of the state;
(2) 22.5 percent of the receipts must be deposited in the natural resources fund, and may
be spent only for state parks and trails;
(3) 22.5 percent of the receipts must be deposited in the natural resources fund, and may
be spent only on metropolitan park and trail grants;
(4) three percent of the receipts must be deposited in the natural resources fund, and
may be spent only on local trail grants; and
(5) two percent of the receipts must be deposited in the natural resources fund, and may
be spent only for the Minnesota Zoological Garden, the Como Park Zoo and Conservatory,
and the Duluth Zoo.
(i) The revenue dedicated under paragraph (h) may not be used as a substitute for
traditional sources of funding for the purposes specified, but the dedicated revenue shall
supplement traditional sources of funding for those purposes. Land acquired with money
deposited in the game and fish fund under paragraph (h) must be open to public hunting
and fishing during the open season, except that in aquatic management areas or on lands
where angling easements have been acquired, fishing may be prohibited during certain times
of the year and hunting may be prohibited. At least 87 percent of the money deposited in
the game and fish fund for improvement, enhancement, or protection of fish and wildlife
resources under paragraph (h) must be allocated for field operations.
(j) The commissioner must deposit the revenues, including interest and penalties minus
any refunds, derived from the sale of items regulated under section 624.20, subdivision 1,
that may be sold to persons 18 years old or older and that are not prohibited from use by
the general public under section 624.21, in the state treasury and credit:
(1) 25 percent to the volunteer fire assistance grant account established under section
88.068;
(2) 25 percent to the fire safety account established under section 297I.06, subdivision
3; and
(3) the remainder to the general fund.
For purposes of this paragraph, the percentage of total sales and use tax revenue derived
from the sale of items regulated under section 624.20, subdivision 1, that are allowed to be
sold to persons 18 years old or older and are not prohibited from use by the general public
under section 624.21, is a set percentage of the total sales and use tax revenues collected in
the state, with the percentage determined under Laws 2017, First Special Session chapter
1, article 3, section 39.
new text begin
(k) Beginning in 2023, by June 30, the commissioner shall deposit revenues, including
interest and penalties, derived from taxes on sales and purchases made at the National Sports
Center in Blaine, in the amateur sports account in the special revenue fund.
new text end
deleted text begin (k)deleted text end new text begin (l)new text end The revenues deposited under paragraphs (a) to deleted text begin (j)deleted text end new text begin (k)new text end do not include the revenues,
including interest and penalties, generated by the sales tax imposed under section 297A.62,
subdivision 1a, which must be deposited as provided under the Minnesota Constitution,
article XI, section 15.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2022.
new text end
Sec. 17.
Laws 2017, First Special Session chapter 1, article 3, section 26, the effective
date, is amended to read:
EFFECTIVE DATE.
This section is effective for sales and purchases made after June
30, 2017, and before July 1, deleted text begin 2027deleted text end new text begin 2030new 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. 18. new text begin REFUNDS; FIBER AND CONDUIT.
new text end
new text begin
Notwithstanding limitations on claims for refund under Minnesota Statutes, section
289A.40, requests for refunds of purchases exempt under Minnesota Statutes, section
297A.68, subdivision 35b, made after July 1, 2017, and before July 1, 2022, must be
submitted by December 31, 2022. Only the broadband or Internet service provider may
apply for a refund. The application must include sufficient information to permit the
commissioner to verify the tax paid. If the tax was paid by a contractor, subcontractor, or
builder, the contractor, subcontractor, or builder must furnish to the broadband or Internet
service provider a statement including the cost of the exempt items and the taxes paid on
the items. An amount sufficient to pay the refunds is appropriated to the commissioner from
the general fund. The provisions of Minnesota Statutes, section 297A.75, subdivision 4,
apply to refunds issued under this section.
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. 19. new text begin SPECIAL EXEMPTIONS; CONSTRUCTION SALES AND USE TAX.
new text end
new text begin
(a) The following provisions of Minnesota Statutes, section 297A.71, subdivision 55,
do not apply to a special exemption:
new text end
new text begin
(1) paragraph (a), limiting the exemption to purchases of materials, supplies, and
equipment after June 30, 2021, and before January 1, 2023;
new text end
new text begin
(2) paragraph (b), limiting the exemption to purchases of materials, supplies, and
equipment after June 30, 2021, and before January 1, 2023; and
new text end
new text begin
(3) paragraph (c), prohibiting refunds from being issued after June 30, 2023.
new text end
new text begin
(b) Any provision of Minnesota Statutes, sections 297A.71, subdivision 55, and 297A.75,
subdivisions 1, 2, and 3, inconsistent with a provision in a special exemption, do not apply
to the special exemption.
new text end
new text begin
(c) For purposes of this section, "special exemption" means one of the following
exemptions provided in this article:
new text end
new text begin
(1) the exemption for Duluth Public Schools in section 21;
new text end
new text begin
(2) the exemption for Ely Public Schools in section 23;
new text end
new text begin
(3) the exemption for Hibbing Public Schools in section 24;
new text end
new text begin
(4) the exemption for Rock Ridge Public Schools in section 25;
new text end
new text begin
(5) the exemption for Chisholm Public Schools in section 20;
new text end
new text begin
(6) the exemption for Nashwauk-Keewatin Public Schools in section 22;
new text end
new text begin
(7) the exemption for Northland Learning Center in section 26;
new text end
new text begin
(8) the exemption for Northern Lights Academy in section 27;
new text end
new text begin
(9) the exemption for Itasca County in section 9;
new text end
new text begin
(10) the exemption for Maple Grove in section 9;
new text end
new text begin
(11) the exemption for Wayzata in section 9; and
new text end
new text begin
(12) the exemption for the public infrastructure project at the Minneapolis-St. Paul
International Airport in section 12.
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. 20. new text begin CHISHOLM PUBLIC SCHOOLS; SALES TAX EXEMPTION FOR
CONSTRUCTION MATERIALS.
new text end
new text begin Subdivision 1. new text end
new text begin Exemption; refund. new text end
new text begin
(a) Materials and supplies used in and equipment
incorporated into the construction and renovation projects for Chisholm Elementary School,
Chisholm High School, and Vaughan Steffensrud School in Independent School District
No. 695, Chisholm Public Schools, are exempt from sales and use tax imposed under
Minnesota Statutes, chapter 297A, if materials, supplies, and equipment are purchased after
December 31, 2021, and before January 1, 2025.
new text end
new text begin
(b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
purchases must not be issued until after June 30, 2022.
new text end
new text begin Subd. 2. new text end
new text begin Appropriation. new text end
new text begin
The amount required to pay the refunds under subdivision 1
is appropriated from the general fund to the commissioner of revenue.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively from January 1, 2022, and
applies to sales and purchases made after December 31, 2021, and before January 1, 2025.
new text end
Sec. 21. new text begin DULUTH PUBLIC SCHOOLS; SALES TAX EXEMPTION FOR
CONSTRUCTION MATERIALS.
new text end
new text begin Subdivision 1. new text end
new text begin Exemption; refund. new text end
new text begin
(a) Materials and supplies used in and equipment
incorporated into the construction of an administrative building and a transportation facility
in Independent School District No. 709, Duluth Public Schools, are exempt from sales and
use tax imposed under Minnesota Statutes, chapter 297A, if materials, supplies, and
equipment are purchased after June 30, 2021, and before January 1, 2025.
new text end
new text begin
(b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
purchases must not be issued until after June 30, 2022.
new text end
new text begin Subd. 2. new text end
new text begin Appropriation. new text end
new text begin
The amount required to pay the refunds under subdivision 1
is appropriated from the general fund to the commissioner of revenue.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively from July 1, 2021, and
applies to sales and purchases made after June 30, 2021, and before January 1, 2025.
new text end
Sec. 22. new text begin NASHWAUK-KEEWATIN PUBLIC SCHOOLS; SALES TAX EXEMPTION
FOR CONSTRUCTION MATERIALS.
new text end
new text begin Subdivision 1. new text end
new text begin Exemption; refund. new text end
new text begin
(a) Materials and supplies used in and equipment
incorporated into the construction of a new school building and attached community wellness
center to replace Keewatin Elementary School and the Nashwauk High School in Independent
School District No. 319, Nashwauk-Keewatin Public Schools, are exempt from sales and
use tax imposed under Minnesota Statutes, chapter 297A, if materials, supplies, and
equipment are purchased after December 31, 2021, and before January 1, 2025.
new text end
new text begin
(b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
purchases must not be issued until after June 30, 2022.
new text end
new text begin Subd. 2. new text end
new text begin Appropriation. new text end
new text begin
The amount required to pay the refunds under subdivision 1
is appropriated from the general fund to the commissioner of revenue.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively from January 1, 2022, and
applies to sales and purchases made after December 31, 2021, and before January 1, 2025.
new text end
Sec. 23. new text begin ELY PUBLIC SCHOOLS; SALES TAX EXEMPTION FOR
CONSTRUCTION MATERIALS.
new text end
new text begin Subdivision 1. new text end
new text begin Exemption; refund. new text end
new text begin
(a) Materials and supplies used in and equipment
incorporated into the following projects in Independent School District No. 696, Ely Public
Schools, are exempt from sales and use tax imposed under Minnesota Statutes, chapter
297A, if materials, supplies, and equipment are purchased after May 1, 2019, and before
January 1, 2024:
new text end
new text begin
(1) renovations to the elementary school building and high school building; and
new text end
new text begin
(2) construction of a building that connects the elementary school and high school
buildings, containing classrooms, a common area, gymnasium, and administrative offices.
new text end
new text begin
(b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
purchases must not be issued until after June 30, 2022.
new text end
new text begin Subd. 2. new text end
new text begin Appropriation. new text end
new text begin
The amount required to pay the refunds under subdivision 1
is appropriated from the general fund to the commissioner of revenue.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively from May 2, 2019, and
applies to sales and purchases made after May 1, 2019, and before January 1, 2024.
new text end
Sec. 24. new text begin HIBBING PUBLIC SCHOOLS; SALES TAX EXEMPTION FOR
CONSTRUCTION MATERIALS.
new text end
new text begin Subdivision 1. new text end
new text begin Exemption; refund. new text end
new text begin
(a) Materials and supplies used in and equipment
incorporated into the following projects in the city of Hibbing are exempt from sales and
use tax imposed under Minnesota Statutes, chapter 297A, if materials, supplies, and
equipment are purchased after May 1, 2019, and before January 1, 2025:
new text end
new text begin
(1) the addition of an Early Childhood Family Education Center to an existing elementary
school; and
new text end
new text begin
(2) improvements to an existing athletic facility in Independent School District No. 701,
Hibbing Public Schools.
new text end
new text begin
(b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
purchases must not be issued until after June 30, 2022.
new text end
new text begin Subd. 2. new text end
new text begin Appropriation. new text end
new text begin
The amount required to pay the refunds under subdivision 1
is appropriated from the general fund to the commissioner of revenue.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively from May 2, 2019, and
applies to sales and purchases made after May 1, 2019, and before January 1, 2025.
new text end
Sec. 25. new text begin ROCK RIDGE PUBLIC SCHOOLS; SALES TAX EXEMPTION FOR
CONSTRUCTION MATERIALS.
new text end
new text begin Subdivision 1. new text end
new text begin Exemption; refund. new text end
new text begin
(a) Materials and supplies used in and equipment
incorporated into the construction of two new elementary school buildings and a new high
school building in Independent School District No. 2909, Rock Ridge Public Schools, are
exempt from sales and use tax imposed under Minnesota Statutes, chapter 297A, if materials,
supplies, and equipment are purchased after May 1, 2019, and before January 1, 2024.
new text end
new text begin
(b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
purchases must not be issued until after June 30, 2022.
new text end
new text begin Subd. 2. new text end
new text begin Appropriation. new text end
new text begin
The amount required to pay the refunds under subdivision 1
is appropriated from the general fund to the commissioner of revenue.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively from May 2, 2019, and
applies to sales and purchases made after May 1, 2019, and before January 1, 2024.
new text end
Sec. 26. new text begin NORTHLAND LEARNING CENTER; SALES TAX EXEMPTION FOR
CONSTRUCTION MATERIALS.
new text end
new text begin Subdivision 1. new text end
new text begin Exemption; refund. new text end
new text begin
(a) Materials and supplies used in and equipment
incorporated into the renovation and addition to the James Madison Building for Northland
Learning Center, No. 6076, are exempt from sales and use tax imposed under Minnesota
Statutes, chapter 297A, if materials, supplies, and equipment are purchased after December
31, 2021, and before January 1, 2025.
new text end
new text begin
(b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
purchases must not be issued until after June 30, 2022.
new text end
new text begin Subd. 2. new text end
new text begin Appropriation. new text end
new text begin
The amount required to pay the refunds under subdivision 1
is appropriated from the general fund to the commissioner of revenue.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively from January 1, 2022, and
applies to sales and purchases made after December 31, 2021, and before January 1, 2025.
new text end
Sec. 27. new text begin NORTHERN LIGHTS ACADEMY; SALES TAX EXEMPTION FOR
CONSTRUCTION MATERIALS.
new text end
new text begin Subdivision 1. new text end
new text begin Exemption; refund. new text end
new text begin
(a) Materials and supplies used in and equipment
incorporated into the construction of a new building for special education cooperative No.
6096, Northern Lights Academy, are exempt from sales and use tax imposed under Minnesota
Statutes, chapter 297A, if materials, supplies, and equipment are purchased after December
31, 2021, and before January 1, 2025.
new text end
new text begin
(b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
297A.62, subdivision 1, applied, and then refunded in the same manner provided for projects
under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
purchases must not be issued until after June 30, 2022.
new text end
new text begin Subd. 2. new text end
new text begin Appropriation. new text end
new text begin
The amount required to pay the refunds under subdivision 1
is appropriated from the general fund to the commissioner of revenue.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively from January 1, 2022, and
applies to sales and purchases made after December 31, 2021, and before January 1, 2025.
new text end
ARTICLE 4
PROPERTY TAXES
Section 1.
Minnesota Statutes 2020, section 123B.595, subdivision 3, is amended to read:
Subd. 3.
Intermediate districts and other cooperative units.
new text begin (a) new text end Upon approval through
the adoption of a resolution by each member district school board of an intermediate district
or other cooperative deleted text begin unitsdeleted text end new text begin unitnew text end under section 123A.24, subdivision 2, new text begin or a joint powers
district under section 471.59, new text end and the approval of the commissioner of education, a school
district may include in its authority under this section a proportionate share of the long-term
maintenance costs of the intermediate district deleted text begin ordeleted text end new text begin ,new text end cooperative unitnew text begin , or joint powers districtnew text end .
The cooperative unit new text begin or joint powers district new text end may issue bonds to finance the project costs
or levy for the costsdeleted text begin ,deleted text end using long-term maintenance revenue transferred from member districts
to make debt service payments or pay project costsnew text begin or, for leased facilities, pay the portion
of lease costs attributable to the amortized cost of long-term facilities maintenance projects
completed by the landlordnew text end . Authority under this subdivision is in addition to the authority
for individual district projects under subdivision 1.
new text begin
(b) The resolution adopted under paragraph (a) may specify which member districts will
share the project costs under this subdivision, except that debt service payments for bonds
issued by a cooperative unit or joint powers district to finance long-term maintenance project
costs must be the responsibility of all member districts.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for revenue in fiscal year 2024 and later.
new text end
Sec. 2.
Minnesota Statutes 2021 Supplement, section 126C.10, subdivision 2e, is amended
to read:
Subd. 2e.
Local optional revenue.
(a) For fiscal year 2021 and later, local optional
revenue for a school district equals the sum of the district's first tier local optional revenue
and second tier local optional revenue. A district's first tier local optional revenue equals
$300 times the adjusted pupil units of the district for that school year. A district's second
tier local optional revenue equals $424 times the adjusted pupil units of the district for that
school year.
(b) For fiscal year 2021 and later, a district's local optional levy equals the sum of the
first tier local optional levy and the second tier local optional levy.
(c) new text begin For fiscal years 2022 and 2023, new text end a district's first tier local optional levy equals the
district's first tier local optional revenue times the lesser of one or the ratio of the district's
referendum market value per resident pupil unit to $880,000.new text begin For fiscal year 2024 and later,
a district's first tier local optional levy equals the district's first tier local optional revenue
times the lesser of one or the ratio of the district's referendum market value per resident
pupil unit to 170 percent of the local optional revenue equalizing factor defined in paragraph
(d).
new text end
new text begin
(d) A district's local optional revenue equalizing factor equals the quotient derived by
dividing the referendum market value of all school districts in the state for the year before
the year the levy is certified by the total number of resident pupil units in all school districts
in the state in the year before the year the levy is certified.
new text end
deleted text begin (d)deleted text end new text begin (e)new text end For fiscal year 2022, a district's second tier local optional levy equals the district's
second tier local optional revenue times the lesser of one or the ratio of the district's
referendum market value per resident pupil unit to $510,000. For fiscal year 2023, a district's
second tier local optional levy equals the district's second tier local optional revenue times
the lesser of one or the ratio of the district's referendum market value per resident pupil unit
to $548,842. For fiscal year 2024 and later, a district's second tier local optional levy equals
the district's second tier local optional revenue times the lesser of one or the ratio of the
district's referendum market value per resident pupil unit to $510,000.
deleted text begin (e)deleted text end new text begin (f)new text end The local optional levy must be spread on referendum market value. A district
may levy less than the permitted amount.
deleted text begin (f)deleted text end new text begin (g)new text end A district's local optional aid equals its local optional revenue minus its local
optional levy. If a district's actual levy for first or second tier local optional revenue is less
than its maximum levy limit for that tier, its aid must be proportionately reduced.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for revenue for fiscal year 2024 and later.
new text end
Sec. 3.
Minnesota Statutes 2020, section 126C.40, subdivision 1, is amended to read:
Subdivision 1.
To lease building or land.
(a) When an independent or a special school
district or a group of independent or special school districts finds it economically
advantageous to rent or lease a building or land for any instructional purposes or for school
storage or furniture repair, and it determines that the operating capital revenue authorized
under section 126C.10, subdivision 13, is insufficient for this purpose, it may apply to the
commissioner for permission to make an additional capital expenditure levy for this purpose.
An application for permission to levy under this subdivision must contain financial
justification for the proposed levy, the terms and conditions of the proposed lease, and a
description of the space to be leased and its proposed use.
(b) The criteria for approval of applications to levy under this subdivision must include:
the reasonableness of the price, the appropriateness of the space to the proposed activity,
the feasibility of transporting pupils to the leased building or land, conformity of the lease
to the laws and rules of the state of Minnesota, and the appropriateness of the proposed
lease to the space needs and the financial condition of the district. The commissioner must
not authorize a levy under this subdivision in an amount greater than the cost to the district
of renting or leasing a building or land for approved purposes. The proceeds of this levy
must not be used for custodial or other maintenance services. A district may not levy under
this subdivision for the purpose of leasing or renting a district-owned building or site to
itself.
(c) For agreements finalized after July 1, 1997, a district may not levy under this
subdivision for the purpose of leasing: (1) a newly constructed building used primarily for
regular kindergarten, elementary, or secondary instruction; or (2) a newly constructed
building addition or additions used primarily for regular kindergarten, elementary, or
secondary instruction that contains more than 20 percent of the square footage of the
previously existing building.
(d) Notwithstanding paragraph (b), a district may levy under this subdivision for the
purpose of leasing or renting a district-owned building or site to itself only if the amount is
needed by the district to make payments required by a lease purchase agreement, installment
purchase agreement, or other deferred payments agreement authorized by law, and the levy
meets the requirements of paragraph (c). A levy authorized for a district by the commissioner
under this paragraph may be in the amount needed by the district to make payments required
by a lease purchase agreement, installment purchase agreement, or other deferred payments
agreement authorized by law, provided that any agreement include a provision giving the
school districts the right to terminate the agreement annually without penalty.
(e) The total levy under this subdivision for a district for any year must not exceed $212
times the adjusted pupil units for the fiscal year to which the levy is attributable.
(f) For agreements for which a review and comment have been submitted to the
Department of Education after April 1, 1998, the term "instructional purpose" as used in
this subdivision excludes expenditures on stadiums.
(g) The commissioner of education may authorize a school district to exceed the limit
in paragraph (e) if the school district petitions the commissioner for approval. The
commissioner shall grant approval to a school district to exceed the limit in paragraph (e)
for not more than five years if the district meets the following criteria:
(1) the school district has been experiencing pupil enrollment growth in the preceding
five years;
(2) the purpose of the increased levy is in the long-term public interest;
(3) the purpose of the increased levy promotes colocation of government services; and
(4) the purpose of the increased levy is in the long-term interest of the district by avoiding
over construction of school facilities.
(h) A school district that is a member of an intermediate school districtnew text begin or other
cooperative unit under section 123A.24, subdivision 2, or a joint powers district under
section 471.59new text end may include in its authority under this section the costs associated with leases
of administrative and classroom space for deleted text begin intermediate school districtdeleted text end programsnew text begin of the
intermediate school district or other cooperative unit under section 123A.24, subdivision
2, or joint powers district under section 471.59new text end . This authority must not exceed $65 times
the adjusted pupil units of the member districts. This authority is in addition to any other
authority authorized under this section.new text begin The intermediate school district, other cooperative
unit, or joint powers district may specify which member districts will levy for lease costs
under this paragraph.
new text end
(i) In addition to the allowable capital levies in paragraph (a), for taxes payable in 2012
to 2023, a district that is a member of the "Technology and Information Education Systems"
data processing joint board, that finds it economically advantageous to enter into a lease
agreement to finance improvements to a building and land for a group of school districts
or special school districts for staff development purposes, may levy for its portion of lease
costs attributed to the district within the total levy limit in paragraph (e). The total levy
authority under this paragraph shall not exceed $632,000.
(j) Notwithstanding paragraph (a), a district may levy under this subdivision for the
purpose of leasing administrative space if the district can demonstrate to the satisfaction of
the commissioner that the lease cost for the administrative space is no greater than the lease
cost for instructional space that the district would otherwise lease. The commissioner must
deny this levy authority unless the district passes a resolution stating its intent to lease
instructional space under this section if the commissioner does not grant authority under
this paragraph. The resolution must also certify that the lease cost for administrative space
under this paragraph is no greater than the lease cost for the district's proposed instructional
lease.
new text begin
(k) Notwithstanding paragraph (a), a district may levy under this subdivision for the
district's proportionate share of deferred maintenance expenditures for a district-owned
building or site leased to a cooperative unit under section 123A.24, subdivision 2, or a joint
powers district under section 471.59 for any instructional purposes or for school storage.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for revenue in fiscal year 2024 and later.
new text end
Sec. 4.
Minnesota Statutes 2020, section 272.01, subdivision 2, is amended to read:
Subd. 2.
Exempt property used by private entity for profit.
(a) When any real or
personal property which is exempt from ad valorem taxes, and taxes in lieu thereof, is leased,
loaned, or otherwise made available and used by a private individual, association, or
corporation in connection with a business conducted for profit, there shall be imposed a
tax, for the privilege of so using or possessing such real or personal property, in the same
amount and to the same extent as though the lessee or user was the owner of such property.
(b) The tax imposed by this subdivision shall not apply to:
(1) property leased or used as a concession in or relative to the use in whole or part of
a public park, market, fairgrounds, port authority, economic development authority
established under chapter 469, municipal auditorium, municipal parking facility, municipal
museum, or municipal stadium;
(2) new text begin except as provided in paragraph (c), new text end property of an airport owned by a city, town,
county, or group thereof which is:
(i) leased to or used by any person or entity including a fixed base operator; and
(ii) used as a hangar for the storage deleted text begin ordeleted text end new text begin ,new text end repairnew text begin , or manufacturenew text end of aircraft or to provide
aviation goods, services, or facilities to the airport or general public;
deleted text begin
the exception from taxation provided in this clause does not apply to:
deleted text end
deleted text begin
(i) property located at an airport owned or operated by the Metropolitan Airports
Commission or by a city of over 50,000 population according to the most recent federal
census or such a city's airport authority; or
deleted text end
deleted text begin
(ii) hangars leased by a private individual, association, or corporation in connection with
a business conducted for profit other than an aviation-related business;
deleted text end
(3) property constituting or used as a public pedestrian ramp or concourse in connection
with a public airport;
(4) new text begin except as provided in paragraph (d), new text end property constituting or used as a passenger
check-in area or ticket sale counter, boarding area, or luggage claim area in connection with
a public airport deleted text begin but not the airports owned or operated by the Metropolitan Airports
Commission or cities of over 50,000 population or an airport authority therein. Real estate
owned by a municipality in connection with the operation of a public airport and leased or
used for agricultural purposes is not exemptdeleted text end ;
(5) property leased, loaned, or otherwise made available to a private individual,
corporation, or association under a cooperative farming agreement made pursuant to section
97A.135; or
(6) property leased, loaned, or otherwise made available to a private individual,
corporation, or association under section 272.68, subdivision 4.
new text begin
(c) The exception from taxation provided in paragraph (b), clause (2), does not apply
to:
new text end
new text begin
(1) property located at an airport owned or operated by:
new text end
new text begin
(i) the Metropolitan Airports Commission; or
new text end
new text begin
(ii) a city of over 50,000 population according to the most recent federal census or such
a city's airport authority, except that, when calculating the tax imposed by this subdivision
for property taxes payable in 2023 through 2030, the net tax capacity of such property is
reduced by 50 percent if it is owned or operated by a city over 50,000 but under 150,000
in population according to the most recent federal census or such a city's airport authority;
or
new text end
new text begin
(2) hangars leased by a private individual, association, or corporation in connection with
a business conducted for profit other than an aviation-related business.
new text end
new text begin
(d) The exception from taxation provided in paragraph (b), clause (4), does not apply
to:
new text end
new text begin
(1) the property described in paragraph (b), clause (4), at airports that are owned or
operated by:
new text end
new text begin
(i) the Metropolitan Airports Commission; or
new text end
new text begin
(ii) a city of over 50,000 population or an airport authority therein, except that, when
calculating the tax imposed by this subdivision for property taxes payable in 2023 through
2030, the net tax capacity of such property is reduced by 50 percent if it is owned or operated
by a city over 50,000 but under 150,000 in population according to the most recent federal
census or such a city's airport authority; or
new text end
new text begin
(2) real estate owned by a municipality in connection with the operation of a public
airport and leased or used for agricultural purposes.
new text end
deleted text begin (c)deleted text end new text begin (e)new text end Taxes imposed by this subdivision are payable as in the case of personal property
taxes and shall be assessed to the lessees or users of real or personal property in the same
manner as taxes assessed to owners of real or personal property, except that such taxes shall
not become a lien against the property. When due, the taxes shall constitute a debt due from
the lessee or user to the state, township, city, county, and school district for which the taxes
were assessed and shall be collected in the same manner as personal property taxes. If
property subject to the tax imposed by this subdivision is leased or used jointly by two or
more persons, each lessee or user shall be jointly and severally liable for payment of the
tax.
deleted text begin (d)deleted text end new text begin (f)new text end The tax on real property of the federal government, the state or any of its political
subdivisions that is leased, loaned, or otherwise made available to a private individual,
association, or corporation and becomes taxable under this subdivision or other provision
of law must be assessed and collected as a personal property assessment. The taxes do not
become a lien against the real property.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with property taxes payable
in 2023.
new text end
Sec. 5.
Minnesota Statutes 2020, section 272.02, subdivision 24, is amended to read:
Subd. 24.
Solar energy generating systems.
Personal property consisting of solar energy
generating systems, as defined in section 272.0295, is exempt. If the real property upon
which a solar energy generating system is located is used primarily for solar energy
production subject to the production tax under section 272.0295, the real property shall be
classified as class 3a. If the real property upon which a solar energy generating system is
located is not used primarily for solar energy production subject to the production tax under
section 272.0295, the real property shall be classified without regard to the system.new text begin If a
parcel contains more than one solar energy generating system that cannot be combined with
the nameplate capacity of another solar energy generating system for the purposes of the
production tax under section 272.0295 but the capacity of the systems are in aggregate over
one megawatt, the real property upon which the systems are located shall be classified as
class 3a.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with property taxes payable
in 2023 and thereafter.
new text end
Sec. 6.
Minnesota Statutes 2020, section 272.02, subdivision 98, is amended to read:
Subd. 98.
Certain property owned by an Indian tribe.
(a) Property is exempt that:
(1) was classified as 3a under section 273.13, subdivision 24, for taxes payable in 2013;
(2) is located in a city of the first class with a population greater than 300,000 as of the
2010 federal census;
(3) was on January 2, 2012, and is for the current assessment owned by a federally
recognized Indian tribe, or its instrumentality, that is located within the state of Minnesota;
and
(4) is used exclusively for tribal purposes or institutions of purely public charity as
defined in subdivision 7.
(b) For purposes of this subdivision, a "tribal purpose" means a public purpose as defined
in subdivision 8 and includes noncommercial tribal government activities. Property that
qualifies for the exemption under this subdivision is limited to no more than two contiguous
parcels and structures that do not exceed in the aggregate 20,000 square feet. Property
acquired for single-family housing, market-rate apartments, agriculture, or forestry does
not qualify for this exemption. The exemption created by this subdivision expires with taxes
payable in deleted text begin 2024deleted text end new text begin 2030new text end .
new text begin
(c) Property exempt under this section is exempt from the requirements of section
272.025.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes payable in 2022.
new text end
Sec. 7.
Minnesota Statutes 2020, section 272.02, is amended by adding a subdivision to
read:
new text begin Subd. 105. new text end
new text begin Elderly living facility. new text end
new text begin
(a) An elderly living facility is exempt from taxation
if it meets all of the following requirements:
new text end
new text begin
(1) the facility is located in a city of the first class with a population of fewer than
110,000;
new text end
new text begin
(2) the facility is owned and operated by a nonprofit organization organized under section
501(c)(3) of the Internal Revenue Code;
new text end
new text begin
(3) construction of the facility was completed between January 1, 1963, and January 1,
1964;
new text end
new text begin
(4) the facility is an assisted living facility licensed by the state of Minnesota;
new text end
new text begin
(5) residents of the facility must be (i) at least 55 years of age, or (ii) disabled; and
new text end
new text begin
(6) at least 30 percent of the units in the facility are occupied by persons whose annual
income does not exceed 50 percent of the median family income for the area.
new text end
new text begin
(b) The exemption created by this subdivision expires with taxes payable in 2030.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with assessment year 2023
and thereafter.
new text end
Sec. 8.
Minnesota Statutes 2020, section 272.02, is amended by adding a subdivision to
read:
new text begin Subd. 106. new text end
new text begin Energy storage systems. new text end
new text begin
(a) Real or personal property consisting of an
energy storage system is exempt. For the purposes of this subdivision, "energy storage
system" has the meaning given in section 216B.2422, subdivision 1, paragraph (f). The land
on which the property is located remains taxable and must be classified as class 3a under
section 273.13, subdivision 24.
new text end
new text begin
(b) Any taxpayer requesting an exemption under this subdivision must file an application
with the commissioner of revenue. The commissioner must prescribe the content, format,
and manner of the application pursuant to section 270C.30, except that a "law administered
by the commissioner" includes the property tax laws. If an application is made by electronic
means, the taxpayer's signature is defined pursuant to section 270C.304, except that a "law
administered by the commissioner" includes the property tax laws.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with assessment year 2022.
For assessment year 2022, an exemption application under this section must be filed with
the commissioner of revenue by July 1, 2022.
new text end
Sec. 9.
Minnesota Statutes 2020, section 272.025, subdivision 1, is amended to read:
Subdivision 1.
Statement of exemption.
(a) Except in the case of property owned by
the state of Minnesota or any political subdivision thereof, a taxpayer claiming an exemption
from taxation on property described in section 272.02 must file a statement of exemption
with the assessor of the assessment district in which the property is located. By January 2,
2018, and each third year thereafter, the commissioner of revenue shall publish on its website
a list of the exemptions for which a taxpayer claiming an exemption must file a statement
of exemption. The commissioner's requirement that a taxpayer file a statement of exemption
pursuant to this subdivision shall not be considered a rule and is not subject to the
Administrative Procedure Act, chapter 14.
(b) A taxpayer claiming an exemption from taxation on property described in section
272.02, subdivision 10new text begin or 106new text end , must file a statement of exemption with the commissioner
of revenue, on or before February 15 of each year for which the taxpayer claims an
exemption.
(c) In case of sickness, absence or other disability or for good cause, the assessor or the
commissioner may extend the time for filing the statement of exemption for a period not to
exceed 60 days.
(d) The commissioner of revenue shall prescribe the content, format, and manner of the
statement of exemption pursuant to section 270C.30, except that a "law administered by
the commissioner" includes the property tax laws.
(e) If a statement is made by electronic means, the taxpayer's signature is defined pursuant
to section 270C.304, except that a "law administered by the commissioner" includes the
property tax laws.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with assessment year 2023
and thereafter.
new text end
Sec. 10.
Minnesota Statutes 2021 Supplement, section 272.0295, subdivision 2, is amended
to read:
Subd. 2.
Definitions.
(a) For the purposes of this section, the term "solar energy
generating system" means a set of devices whose primary purpose is to produce electricity
by means of any combination of collecting, transferring, or converting solar generated
energy.
(b) The total size of a solar energy generating system under this subdivision shall be
determined according to this paragraph. Unless the systems are interconnected with different
distribution systems, the nameplate capacity of a solar energy generating system shall be
combined with the nameplate capacity of any other solar energy generating system that:
(1) is constructed within the same 12-month period as the solar energy generating system;
and
(2) exhibits characteristics new text begin at the time of development new text end of being a single development,
including but not limited to ownership structure, an umbrella sales arrangement, shared
interconnection, revenue-sharing arrangements, and common debt or equity financing.
In the case of a dispute, the commissioner of commerce shall determine the total size of the
system and shall draw all reasonable inferences in favor of combining the systems.new text begin In
determining the total size of the system, the commissioner of commerce shall determine
that a solar energy generating system with an application for an interconnection agreement
submitted on or after September 25, 2015, pursuant to section 216B.1641, with the public
utility subject to section 116C.779, is considered to be a solar energy generating system
with a capacity of one megawatt alternating current or less and is exempt from the tax
imposed by this section.
new text end
For the purposes of making a determination under this paragraph, the original construction
date of an existing solar energy conversion system is not changed if the system is replaced,
repaired, or otherwise maintained or altered.
(c) In making a determination under paragraph (b), the commissioner of commerce may
determine that two solar energy generating systems are under common ownership when the
underlying ownership structure contains similar persons or entities, even if the ownership
shares differ between the two systems. Solar energy generating systems are not under
common ownership solely because the same person or entity provided equity financing for
the systems.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for reports filed beginning in 2023.
new text end
Sec. 11.
Minnesota Statutes 2021 Supplement, section 273.11, subdivision 12, is amended
to read:
Subd. 12.
Community land trusts.
(a) A community land trust, as defined under chapter
462A, is (i) a community-based nonprofit corporation organized under chapter 317A, which
qualifies for tax exempt status under 501(c)(3), or (ii) a "city" as defined in section 462C.02,
subdivision 6, which has received funding from the Minnesota housing finance agency for
purposes of the community land trust program. The Minnesota Housing Finance Agency
shall set the criteria for community land trusts.
(b) Before the community land trust can rent or sell a unit to an applicant, the community
land trust shall verify to the satisfaction of the administering agency or the city that the
family income of each person or family applying for a unit in the community land trust
building is within the income criteria provided in section 462A.30, subdivision 9. The
administering agency or the city shall verify to the satisfaction of the county assessor that
the occupant meets the income criteria under section 462A.30, subdivision 9. The property
tax benefits under paragraph (c) shall be granted only to property owned or rented by persons
or families within the qualifying income limits. The family income criteria and verification
is only necessary at the time of initial occupancy in the property.
(c) A unit which is owned by the occupant and used as a homestead by the occupant
qualifies for homestead treatment as class 1a under section 273.13, subdivision 22new text begin unless
the unit meets the requirements of section 273.13, subdivision 25, paragraph (e), clause (2),
in which case the unit shall be classified as 4d(2)new text end . A unit which is rented by the occupant
and used as a homestead by the occupant shall be class 4a or 4b property, under section
273.13, subdivision 25, whichever is applicable. Any remaining portion of the property not
used for residential purposes shall be classified by the assessor in the appropriate class based
upon the use of that portion of the property owned by the community land trust. The land
upon which the building is located shall be assessed at the same classification rate as the
units within the building, provided that if the building contains some units assessed as class
1anew text begin or class 4dnew text end and some units assessed as class 4a or 4b, the market value of the land will
be assessed in the same proportions as the value of the building.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with property taxes payable
in 2023 and thereafter.
new text end
Sec. 12.
Minnesota Statutes 2020, section 273.124, subdivision 3a, is amended to read:
Subd. 3a.
Manufactured home park cooperative.
(a) When a manufactured home park
is owned by a corporation or association organized under chapter 308A or 308B, and each
person who owns a share or shares in the corporation or association is entitled to occupy a
lot within the park, the corporation or association may claim homestead treatment for the
park. Each lot must be designated by legal description or number, and each lot is limited to
not more than one-half acre of land.
(b) The manufactured home park shall be entitled to homestead treatment if all of the
following criteria are met:
(1) the occupant or the cooperative corporation or association is paying the ad valorem
property taxes and any special assessments levied against the land and structure either
directly, or indirectly through dues to the corporation or association; and
(2) the corporation or association organized under chapter 308A or 308B is wholly
owned by persons having a right to occupy a lot owned by the corporation or association.
(c) A charitable corporation, organized under the laws of Minnesota with no outstanding
stock, and granted a ruling by the Internal Revenue Service for 501(c)(3) tax-exempt status,
qualifies for homestead treatment with respect to a manufactured home park if its members
hold residential participation warrants entitling them to occupy a lot in the manufactured
home park.
(d) "Homestead treatment" under this subdivision means the classification rate provided
for class 4c property classified under section 273.13, subdivision 25, paragraph (d), clause
(5), deleted text begin item (ii),deleted text end and the homestead market value exclusion under section 273.13, subdivision
35, does not apply.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with property taxes payable
in 2024 and thereafter.
new text end
Sec. 13.
Minnesota Statutes 2020, section 273.124, subdivision 6, is amended to read:
Subd. 6.
Leasehold cooperatives.
When one or more dwellings or one or more buildings
which each contain several dwelling units is owned by a nonprofit corporation subject to
the provisions of chapter 317A and qualifying under section 501(c)(3) or 501(c)(4) of the
Internal Revenue Code, or a limited partnership which corporation or partnership operates
the property in conjunction with a cooperative association, and has received public financing,
homestead treatment may be claimed by the cooperative association on behalf of the members
of the cooperative for each dwelling unit occupied by a member of the cooperative. The
cooperative association must provide the assessor with the Social Security numbers new text begin or
individual tax identification numbers new text end of those members. To qualify for the treatment provided
by this subdivision, the following conditions must be met:
(a) the cooperative association must be organized under chapter 308A or 308B and all
voting members of the board of directors must be resident tenants of the cooperative and
must be elected by the resident tenants of the cooperative;
(b) the cooperative association must have a lease for occupancy of the property for a
term of at least 20 years, which permits the cooperative association, while not in default on
the lease, to participate materially in the management of the property, including material
participation in establishing budgets, setting rent levels, and hiring and supervising a
management agent;
(c) to the extent permitted under state or federal law, the cooperative association must
have a right under a written agreement with the owner to purchase the property if the owner
proposes to sell it; if the cooperative association does not purchase the property it is offered
for sale, the owner may not subsequently sell the property to another purchaser at a price
lower than the price at which it was offered for sale to the cooperative association unless
the cooperative association approves the sale;
(d) a minimum of 40 percent of the cooperative association's members must have incomes
at or less than 60 percent of area median gross income as determined by the United States
Secretary of Housing and Urban Development under section 142(d)(2)(B) of the Internal
Revenue Code. For purposes of this clause, "member income" means the income of a member
existing at the time the member acquires cooperative membership;
(e) if a limited partnership owns the property, it must include as the managing general
partner a nonprofit organization operating under the provisions of chapter 317A and
qualifying under section 501(c)(3) or 501(c)(4) of the Internal Revenue Code and the limited
partnership agreement must provide that the managing general partner have sufficient powers
so that it materially participates in the management and control of the limited partnership;
(f) prior to becoming a member of a leasehold cooperative described in this subdivision,
a person must have received notice that (1) describes leasehold cooperative property in plain
language, including but not limited to the effects of classification under this subdivision on
rents, property taxes and tax credits or refunds, and operating expenses, and (2) states that
copies of the articles of incorporation and bylaws of the cooperative association, the lease
between the owner and the cooperative association, a sample sublease between the
cooperative association and a tenant, and, if the owner is a partnership, a copy of the limited
partnership agreement, can be obtained upon written request at no charge from the owner,
and the owner must send or deliver the materials within seven days after receiving any
request;
(g) if a dwelling unit of a building was occupied on the 60th day prior to the date on
which the unit became leasehold cooperative property described in this subdivision, the
notice described in paragraph (f) must have been sent by first class mail to the occupant of
the unit at least 60 days prior to the date on which the unit became leasehold cooperative
property. For purposes of the notice under this paragraph, the copies of the documents
referred to in paragraph (f) may be in proposed version, provided that any subsequent
material alteration of those documents made after the occupant has requested a copy shall
be disclosed to any occupant who has requested a copy of the document. Copies of the
articles of incorporation and certificate of limited partnership shall be filed with the secretary
of state after the expiration of the 60-day period unless the change to leasehold cooperative
status does not proceed;
(h) the county attorney of the county in which the property is located must certify to the
assessor that the property meets the requirements of this subdivision;
(i) the public financing received must be from at least one of the following sources:
(1) tax increment financing proceeds used for the acquisition or rehabilitation of the
building or interest rate write-downs relating to the acquisition of the building;
(2) government issued bonds exempt from taxes under section 103 of the Internal Revenue
Code, the proceeds of which are used for the acquisition or rehabilitation of the building;
(3) programs under section 221(d)(3), 202, or 236, of Title II of the National Housing
Act;
(4) rental housing program funds under Section 8 of the United States Housing Act of
1937, as amended, or the market rate family graduated payment mortgage program funds
administered by the Minnesota Housing Finance Agency that are used for the acquisition
or rehabilitation of the building;
(5) low-income housing credit under section 42 of the Internal Revenue Code;
(6) public financing provided by a local government used for the acquisition or
rehabilitation of the building, including grants or loans from (i) federal community
development block grants; (ii) HOME block grants; or (iii) residential rental bonds issued
under chapter 474A; or
(7) other rental housing program funds provided by the Minnesota Housing Finance
Agency for the acquisition or rehabilitation of the building;
(j) at the time of the initial request for homestead classification or of any transfer of
ownership of the property, the governing body of the municipality in which the property is
located must hold a public hearing and make the following findings:
(1) that the granting of the homestead treatment of the apartment's units will facilitate
safe, clean, affordable housing for the cooperative members that would otherwise not be
available absent the homestead designation;
(2) that the owner has presented information satisfactory to the governing body showing
that the savings garnered from the homestead designation of the units will be used to reduce
tenant's rents or provide a level of furnishing or maintenance not possible absent the
designation; and
(3) that the requirements of paragraphs (b), (d), and (i) have been met.
Homestead treatment must be afforded to units occupied by members of the cooperative
association and the units must be assessed as provided in subdivision 3, provided that any
unit not so occupied shall be classified and assessed pursuant to the appropriate class. No
more than three acres of land may, for assessment purposes, be included with each dwelling
unit that qualifies for homestead treatment under this subdivision.
When dwelling units no longer qualify under this subdivision, the current owner must
notify the assessor within 60 days. Failure to notify the assessor within 60 days shall result
in the loss of benefits under this subdivision for taxes payable in the year that the failure is
discovered. For these purposes, "benefits under this subdivision" means the difference in
the net tax capacity of the units which no longer qualify as computed under this subdivision
and as computed under the otherwise applicable law, times the local tax rate applicable to
the building for that taxes payable year. Upon discovery of a failure to notify, the assessor
shall inform the auditor of the difference in net tax capacity for the building or buildings in
which units no longer qualify, and the auditor shall calculate the benefits under this
subdivision. Such amount, plus a penalty equal to 100 percent of that amount, shall then be
demanded of the building's owner. The property owner may appeal the county's determination
by serving copies of a petition for review with county officials as provided in section 278.01
and filing a proof of service as provided in section 278.01 with the Minnesota Tax Court
within 60 days of the date of the notice from the county. The appeal shall be governed by
the Tax Court procedures provided in chapter 271, for cases relating to the tax laws as
defined in section 271.01, subdivision 5; disregarding sections 273.125, subdivision 5, and
278.03, but including section 278.05, subdivision 2. If the amount of the benefits under this
subdivision and penalty are not paid within 60 days, and if no appeal has been filed, the
county auditor shall certify the amount of the benefit and penalty to the succeeding year's
tax list to be collected as part of the property taxes on the affected buildings.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for homestead applications
filed in 2022 and thereafter.
new text end
Sec. 14.
Minnesota Statutes 2021 Supplement, section 273.124, subdivision 13, is amended
to read:
Subd. 13.
Homestead application.
(a) A person who meets the homestead requirements
under subdivision 1 must file a homestead application with the county assessor to initially
obtain homestead classification.
(b) The commissioner shall prescribe the content, format, and manner of the homestead
application required to be filed under this chapter pursuant to section 270C.30. The
application must clearly inform the taxpayer that this application must be signed by all
owners who occupy the property or by the qualifying relative and returned to the county
assessor in order for the property to receive homestead treatment.
(c) Every property owner applying for homestead classification must furnish to the
county assessor the Social Security number new text begin or individual tax identification number new text end of each
occupant who is listed as an owner of the property on the deed of record, the name and
address of each owner who does not occupy the property, and the name and Social Security
number new text begin or individual tax identification number new text end of the spouse of each occupying owner. The
application must be signed by each owner who occupies the property and by each owner's
spouse who occupies the property, or, in the case of property that qualifies as a homestead
under subdivision 1, paragraph (c), by the qualifying relative.
If a property owner occupies a homestead, the property owner's spouse may not claim
another property as a homestead unless the property owner and the property owner's spouse
file with the assessor an affidavit or other proof required by the assessor stating that the
property qualifies as a homestead under subdivision 1, paragraph (e).
Owners or spouses occupying residences owned by their spouses and previously occupied
with the other spouse, either of whom fail to include the other spouse's name and Social
Security number new text begin or individual tax identification number new text end on the homestead application or
provide the affidavits or other proof requested, will be deemed to have elected to receive
only partial homestead treatment of their residence. The remainder of the residence will be
classified as nonhomestead residential. When an owner or spouse's name and Social Security
number new text begin or individual tax identification number new text end appear on homestead applications for two
separate residences and only one application is signed, the owner or spouse will be deemed
to have elected to homestead the residence for which the application was signed.
(d) If residential real estate is occupied and used for purposes of a homestead by a relative
of the owner and qualifies for a homestead under subdivision 1, paragraph (c), in order for
the property to receive homestead status, a homestead application must be filed with the
assessor. The Social Security number new text begin or individual tax identification number new text end of each relative
occupying the property and the name and Social Security number new text begin or individual tax
identification number new text end of the spouse of a relative occupying the property shall be required
on the homestead application filed under this subdivision. If a different relative of the owner
subsequently occupies the property, the owner of the property must notify the assessor
within 30 days of the change in occupancy. The Social Security number new text begin or individual tax
identification number new text end of a relative occupying the property or the spouse of a relative
occupying the property is private data on individuals as defined by section 13.02, subdivision
12, but may be disclosed to the commissioner of revenue, or, for the purposes of proceeding
under the Revenue Recapture Act to recover personal property taxes owing, to the county
treasurer.
(e) The homestead application shall also notify the property owners that if the property
is granted homestead status for any assessment year, that same property shall remain
classified as homestead until the property is sold or transferred to another person, or the
owners, the spouse of the owner, or the relatives no longer use the property as their
homestead. Upon the sale or transfer of the homestead property, a certificate of value must
be timely filed with the county auditor as provided under section 272.115. Failure to notify
the assessor within 30 days that the property has been sold, transferred, or that the owner,
the spouse of the owner, or the relative is no longer occupying the property as a homestead,
shall result in the penalty provided under this subdivision and the property will lose its
current homestead status.
(f) If a homestead application has not been filed with the county by December 31, the
assessor shall classify the property as nonhomestead for the current assessment year for
taxes payable in the following year, provided that the owner may be entitled to receive the
homestead classification by proper application under section 375.192.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for homestead applications
filed in 2022 and thereafter.
new text end
Sec. 15.
Minnesota Statutes 2020, section 273.124, subdivision 13a, is amended to read:
Subd. 13a.
Occupant list.
At the request of the commissioner, each county must give
the commissioner a list that includes the name and Social Security number new text begin or individual
tax identification number new text end of each occupant of homestead property who is the property owner,
property owner's spouse, qualifying relative of a property owner, or a spouse of a qualifying
relative. The commissioner shall use the information provided on the lists as appropriate
under the law, including for the detection of improper claims by owners, or relatives of
owners, under chapter 290A.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for homestead applications
filed in 2022 and thereafter.
new text end
Sec. 16.
Minnesota Statutes 2020, section 273.124, subdivision 13c, is amended to read:
Subd. 13c.
Property lists.
In addition to lists of homestead properties, the commissioner
may ask the counties to furnish lists of all properties and the record owners. The Social
Security numbersnew text begin , individual tax identification numbers,new text end and federal identification numbers
that are maintained by a county or city assessor for property tax administration purposes,
and that may appear on the lists retain their classification as private or nonpublic data; but
may be viewed, accessed, and used by the county auditor or treasurer of the same county
for the limited purpose of assisting the commissioner in the preparation of microdata samples
under section 270C.12. The commissioner shall use the information provided on the lists
as appropriate under the law, including for the detection of improper claims by owners, or
relatives of owners, under chapter 290A.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for homestead applications
filed in 2022 and thereafter.
new text end
Sec. 17.
Minnesota Statutes 2020, section 273.124, subdivision 13d, is amended to read:
Subd. 13d.
Homestead data.
On or before April 30 each year beginning in 2007, each
county must provide the commissioner with the following data for each parcel of homestead
property by electronic means as defined in section 289A.02, subdivision 8:
(1) the property identification number assigned to the parcel for purposes of taxes payable
in the current year;
(2) the name and Social Security number new text begin or individual tax identification number new text end of each
occupant of homestead property who is the property owner or qualifying relative of a property
owner, and the spouse of the property owner who occupies homestead property or spouse
of a qualifying relative of a property owner who occupies homestead property;
(3) the classification of the property under section 273.13 for taxes payable in the current
year and in the prior year;
(4) an indication of whether the property was classified as a homestead for taxes payable
in the current year because of occupancy by a relative of the owner or by a spouse of a
relative;
(5) the property taxes payable as defined in section 290A.03, subdivision 13, for the
current year and the prior year;
(6) the market value of improvements to the property first assessed for tax purposes for
taxes payable in the current year;
(7) the assessor's estimated market value assigned to the property for taxes payable in
the current year and the prior year;
(8) the taxable market value assigned to the property for taxes payable in the current
year and the prior year;
(9) whether there are delinquent property taxes owing on the homestead;
(10) the unique taxing district in which the property is located; and
(11) such other information as the commissioner decides is necessary.
The commissioner shall use the information provided on the lists as appropriate under
the law, including for the detection of improper claims by owners, or relatives of owners,
under chapter 290A.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for homestead applications
filed in 2022 and thereafter.
new text end
Sec. 18.
Minnesota Statutes 2021 Supplement, section 273.124, subdivision 14, is amended
to read:
Subd. 14.
Agricultural homesteads; special provisions.
(a) Real estate of less than ten
acres that is the homestead of its owner must be classified as class 2a under section 273.13,
subdivision 23, paragraph (a), if:
(1) the parcel on which the house is located is contiguous on at least two sides to (i)
agricultural land, (ii) land owned or administered by the United States Fish and Wildlife
Service, or (iii) land administered by the Department of Natural Resources on which in lieu
taxes are paid under sections 477A.11 to 477A.14 or section 477A.17;
(2) its owner also owns a noncontiguous parcel of agricultural land that is at least 20
acres;
(3) the noncontiguous land is located not farther than four townships or cities, or a
combination of townships or cities from the homestead; and
(4) the agricultural use value of the noncontiguous land and farm buildings is equal to
at least 50 percent of the market value of the house, garage, and one acre of land.
Homesteads initially classified as class 2a under the provisions of this paragraph shall
remain classified as class 2a, irrespective of subsequent changes in the use of adjoining
properties, as long as the homestead remains under the same ownership, the owner owns a
noncontiguous parcel of agricultural land that is at least 20 acres, and the agricultural use
value qualifies under clause (4). Homestead classification under this paragraph is limited
to property that qualified under this paragraph for the 1998 assessment.
(b)(i) Agricultural property shall be classified as the owner's homestead, to the same
extent as other agricultural homestead property, if all of the following criteria are met:
(1) the agricultural property consists of at least 40 acres including undivided government
lots and correctional 40's;
(2) the owner, the owner's spouse, or a grandchild, child, sibling, deleted text begin ordeleted text end parentnew text begin , grandparent,
stepparent, stepchild, uncle, aunt, nephew, or niecenew text end of the owner or of the owner's spouse,
is actively farming the agricultural property, either on the person's own behalf as an individual
or on behalf of a partnership operating a family farm, family farm corporation, joint family
farm venture, or limited liability company of which the person is a partner, shareholder, or
member;
(3) both the owner of the agricultural property and the person who is actively farming
the agricultural property under clause (2), are Minnesota residents;
(4) neither the owner nor the spouse of the owner claims another agricultural homestead
in Minnesota; and
(5) neither the owner nor the person actively farming the agricultural property lives
farther than four townships or cities, or a combination of four townships or cities, from the
agricultural property, except that if the owner or the owner's spouse is required to live in
employer-provided housing, the owner or owner's spouse, whichever is actively farming
the agricultural property, may live more than four townships or cities, or combination of
four townships or cities from the agricultural property.
The relationship under this paragraph may be either by blood or marriage.
(ii) Property containing the residence of an owner who owns qualified property under
clause (i) shall be classified as part of the owner's agricultural homestead, if that property
is also used for noncommercial storage or drying of agricultural crops.
(iii) As used in this paragraph, "agricultural property" means class 2a property and any
class 2b property that is contiguous to and under the same ownership as the class 2a property.
(c) Noncontiguous land shall be included as part of a homestead under section 273.13,
subdivision 23, paragraph (a), only if the homestead is classified as class 2a and the detached
land is located in the same township or city, or not farther than four townships or cities or
combination thereof from the homestead. Any taxpayer of these noncontiguous lands must
notify the county assessor that the noncontiguous land is part of the taxpayer's homestead,
and, if the homestead is located in another county, the taxpayer must also notify the assessor
of the other county.
(d) Agricultural land used for purposes of a homestead and actively farmed by a person
holding a vested remainder interest in it must be classified as a homestead under section
273.13, subdivision 23, paragraph (a). If agricultural land is classified class 2a, any other
dwellings on the land used for purposes of a homestead by persons holding vested remainder
interests who are actively engaged in farming the property, and up to one acre of the land
surrounding each homestead and reasonably necessary for the use of the dwelling as a home,
must also be assessed class 2a.
(e) Agricultural land and buildings that were class 2a homestead property under section
273.13, subdivision 23, paragraph (a), for the 1997 assessment shall remain classified as
agricultural homesteads for subsequent assessments if:
(1) the property owner abandoned the homestead dwelling located on the agricultural
homestead as a result of the April 1997 floods;
(2) the property is located in the county of Polk, Clay, Kittson, Marshall, Norman, or
Wilkin;
(3) the agricultural land and buildings remain under the same ownership for the current
assessment year as existed for the 1997 assessment year and continue to be used for
agricultural purposes;
(4) the dwelling occupied by the owner is located in Minnesota and is within 30 miles
of one of the parcels of agricultural land that is owned by the taxpayer; and
(5) the owner notifies the county assessor that the relocation was due to the 1997 floods,
and the owner furnishes the assessor any information deemed necessary by the assessor in
verifying the change in dwelling. Further notifications to the assessor are not required if the
property continues to meet all the requirements in this paragraph and any dwellings on the
agricultural land remain uninhabited.
(f) Agricultural land and buildings that were class 2a homestead property under section
273.13, subdivision 23, paragraph (a), for the 1998 assessment shall remain classified
agricultural homesteads for subsequent assessments if:
(1) the property owner abandoned the homestead dwelling located on the agricultural
homestead as a result of damage caused by a March 29, 1998, tornado;
(2) the property is located in the county of Blue Earth, Brown, Cottonwood, LeSueur,
Nicollet, Nobles, or Rice;
(3) the agricultural land and buildings remain under the same ownership for the current
assessment year as existed for the 1998 assessment year;
(4) the dwelling occupied by the owner is located in this state and is within 50 miles of
one of the parcels of agricultural land that is owned by the taxpayer; and
(5) the owner notifies the county assessor that the relocation was due to a March 29,
1998, tornado, and the owner furnishes the assessor any information deemed necessary by
the assessor in verifying the change in homestead dwelling. For taxes payable in 1999, the
owner must notify the assessor by December 1, 1998. Further notifications to the assessor
are not required if the property continues to meet all the requirements in this paragraph and
any dwellings on the agricultural land remain uninhabited.
(g) Agricultural property of a family farm corporation, joint family farm venture, family
farm limited liability company, or partnership operating a family farm as described under
subdivision 8 shall be classified homestead, to the same extent as other agricultural homestead
property, if all of the following criteria are met:
(1) the property consists of at least 40 acres including undivided government lots and
correctional 40's;
(2) a shareholder, member, or partner of that entity is actively farming the agricultural
property;
(3) that shareholder, member, or partner who is actively farming the agricultural property
is a Minnesota resident;
(4) neither that shareholder, member, or partner, nor the spouse of that shareholder,
member, or partner claims another agricultural homestead in Minnesota; and
(5) that shareholder, member, or partner does not live farther than four townships or
cities, or a combination of four townships or cities, from the agricultural property.
Homestead treatment applies under this paragraph even if:
(i) the shareholder, member, or partner of that entity is actively farming the agricultural
property on the shareholder's, member's, or partner's own behalf; or
(ii) the family farm is operated by a family farm corporation, joint family farm venture,
partnership, or limited liability company other than the family farm corporation, joint family
farm venture, partnership, or limited liability company that owns the land, provided that:
(A) the shareholder, member, or partner of the family farm corporation, joint family
farm venture, partnership, or limited liability company that owns the land who is actively
farming the land is a shareholder, member, or partner of the family farm corporation, joint
family farm venture, partnership, or limited liability company that is operating the farm;
and
(B) more than half of the shareholders, members, or partners of each family farm
corporation, joint family farm venture, partnership, or limited liability company are persons
or spouses of persons who are a qualifying relative under section 273.124, subdivision 1,
paragraphs (c) and (d).
Homestead treatment applies under this paragraph for property leased to a family farm
corporation, joint farm venture, limited liability company, or partnership operating a family
farm if legal title to the property is in the name of an individual who is a member, shareholder,
or partner in the entity.
(h) To be eligible for the special agricultural homestead under this subdivision, an initial
full application must be submitted to the county assessor where the property is located.
Owners and the persons who are actively farming the property shall be required to complete
only a one-page abbreviated version of the application in each subsequent year provided
that none of the following items have changed since the initial application:
(1) the day-to-day operation, administration, and financial risks remain the same;
(2) the owners and the persons actively farming the property continue to live within the
four townships or city criteria and are Minnesota residents;
(3) the same operator of the agricultural property is listed with the Farm Service Agency;
(4) a Schedule F or equivalent income tax form was filed for the most recent year;
(5) the property's acreage is unchanged; and
(6) none of the property's acres have been enrolled in a federal or state farm program
since the initial application.
The owners and any persons who are actively farming the property must include the
appropriate Social Security numbersnew text begin or individual tax identification numbersnew text end , and sign and
date the application. If any of the specified information has changed since the full application
was filed, the owner must notify the assessor, and must complete a new application to
determine if the property continues to qualify for the special agricultural homestead. The
commissioner of revenue shall prepare a standard reapplication form for use by the assessors.
(i) Agricultural land and buildings that were class 2a homestead property under section
273.13, subdivision 23, paragraph (a), for the 2007 assessment shall remain classified
agricultural homesteads for subsequent assessments if:
(1) the property owner abandoned the homestead dwelling located on the agricultural
homestead as a result of damage caused by the August 2007 floods;
(2) the property is located in the county of Dodge, Fillmore, Houston, Olmsted, Steele,
Wabasha, or Winona;
(3) the agricultural land and buildings remain under the same ownership for the current
assessment year as existed for the 2007 assessment year;
(4) the dwelling occupied by the owner is located in this state and is within 50 miles of
one of the parcels of agricultural land that is owned by the taxpayer; and
(5) the owner notifies the county assessor that the relocation was due to the August 2007
floods, and the owner furnishes the assessor any information deemed necessary by the
assessor in verifying the change in homestead dwelling. For taxes payable in 2009, the
owner must notify the assessor by December 1, 2008. Further notifications to the assessor
are not required if the property continues to meet all the requirements in this paragraph and
any dwellings on the agricultural land remain uninhabited.
(j) Agricultural land and buildings that were class 2a homestead property under section
273.13, subdivision 23, paragraph (a), for the 2008 assessment shall remain classified as
agricultural homesteads for subsequent assessments if:
(1) the property owner abandoned the homestead dwelling located on the agricultural
homestead as a result of the March 2009 floods;
(2) the property is located in the county of Marshall;
(3) the agricultural land and buildings remain under the same ownership for the current
assessment year as existed for the 2008 assessment year and continue to be used for
agricultural purposes;
(4) the dwelling occupied by the owner is located in Minnesota and is within 50 miles
of one of the parcels of agricultural land that is owned by the taxpayer; and
(5) the owner notifies the county assessor that the relocation was due to the 2009 floods,
and the owner furnishes the assessor any information deemed necessary by the assessor in
verifying the change in dwelling. Further notifications to the assessor are not required if the
property continues to meet all the requirements in this paragraph and any dwellings on the
agricultural land remain uninhabited.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for homestead applications
filed in 2022 and thereafter.
new text end
Sec. 19.
Minnesota Statutes 2020, section 273.1245, subdivision 1, is amended to read:
Subdivision 1.
Private or nonpublic data.
The following data are private or nonpublic
data as defined in section 13.02, subdivisions 9 and 12, when they are submitted to a county
or local assessor under section 273.124, 273.13, or another section, to support a claim for
the property tax homestead classification under section 273.13, or other property tax
classification or benefit:
(1) Social Security numbers;
new text begin
(2) individual tax identification numbers;
new text end
deleted text begin (2)deleted text end new text begin (3)new text end copies of state or federal income tax returns; and
deleted text begin (3)deleted text end new text begin (4)new text end state or federal income tax return information, including the federal income tax
schedule F.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for homestead applications
filed in 2022 and thereafter.
new text end
Sec. 20.
Minnesota Statutes 2021 Supplement, section 273.13, subdivision 23, is amended
to read:
Subd. 23.
Class 2.
(a) An agricultural homestead consists of class 2a agricultural land
that is homesteaded, along with any class 2b rural vacant land that is contiguous to the class
2a land under the same ownership. The market value of the house and garage and immediately
surrounding one acre of land has the same classification rates as class 1a or 1b property
under subdivision 22. The value of the remaining land including improvements up to the
first tier valuation limit of agricultural homestead property has a classification rate of 0.5
percent of market value. The remaining property over the first tier has a classification rate
of one percent of market value. For purposes of this subdivision, the "first tier valuation
limit of agricultural homestead property" and "first tier" means the limit certified under
section 273.11, subdivision 23.
(b) Class 2a agricultural land consists of parcels of property, or portions thereof, that
are agricultural land and buildings. Class 2a property has a classification rate of one percent
of market value, unless it is part of an agricultural homestead under paragraph (a). Class 2a
property must also include any property that would otherwise be classified as 2b, but is
interspersed with class 2a property, including but not limited to sloughs, wooded wind
shelters, acreage abutting ditches, ravines, rock piles, land subject to a setback requirement,
and other similar land that is impractical for the assessor to value separately from the rest
of the property or that is unlikely to be able to be sold separately from the rest of the property.
An assessor may classify the part of a parcel described in this subdivision that is used
for agricultural purposes as class 2a and the remainder in the class appropriate to its use.
(c) Class 2b rural vacant land consists of parcels of property, or portions thereof, that
are unplatted real estate, rural in character and not used for agricultural purposes, including
land used for growing trees for timber, lumber, and wood and wood products, that is not
improved with a structure. The presence of a minor, ancillary nonresidential structure as
defined by the commissioner of revenue does not disqualify the property from classification
under this paragraph. Any parcel of 20 acres or more improved with a structure that is not
a minor, ancillary nonresidential structure must be split-classified, and ten acres must be
assigned to the split parcel containing the structure. If a parcel of