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HF 4060

as introduced - 92nd Legislature (2021 - 2022) Posted on 03/07/2022 03:02pm

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

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

Section 1. new text beginMOTOR FUELS TAX MORATORIUM.
new text end

new text begin (a) No tax is imposed on motor fuels for the period beginning after May 29, 2022, and
ending before September 6, 2022, as provided in this section.
new text end

new text begin (b) For a transaction or activity giving rise to a tax under Minnesota Statutes, section
296A.07 or 296A.08, that occurs during the period specified in paragraph (a):
new text end

new text begin (1) the tax rate imposed under Minnesota Statutes, section 296A.07, subdivision 3,
clauses (1) to (3), is 0 cents per gallon;
new text end

new text begin (2) the tax rate imposed under Minnesota Statutes, section 296A.08, subdivision 2,
paragraphs (a), (b), and (d), is 0 cents per gallon; and
new text end

new text begin (3) the tax rate imposed under Minnesota Statutes, section 296A.08, subdivision 2,
paragraph (c), is $0 per thousand cubic feet or 0 cents per gasoline equivalent.
new text end

new text begin (c) For a transaction or activity giving rise to a tax under Minnesota Statutes, section
296A.08, subdivision 4, that occurs during the period specified in paragraph (a), the rate of
tax is 0 cents per gallon.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 2. new text beginMOTOR FUELS TAX MORATORIUM; APPROPRIATION.
new text end

new text begin The amount necessary to implement the requirements under section 1 is appropriated
in fiscal year 2022 from the general fund to the commissioner of revenue for the
administrative costs of implementation. This is a onetime appropriation and is available
until June 30, 2023.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 3. new text beginMOTOR FUELS TAX MORATORIUM; FISCAL YEAR 2022 TRANSFERS.
new text end

new text begin Subdivision 1. new text end

new text begin Transfers of nonhighway use amounts. new text end

new text begin (a) In fiscal year 2022, each
of the amounts as provided in paragraph (b) is transferred from the general fund to the
commissioner of transportation for deposit in the respective accounts specified in Minnesota
Statutes, section 296A.18, subdivisions 2 to 6 and 7, to provide for foregone revenue due
to the motor fuels tax moratorium under section 1.
new text end

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

new text begin (1) the most recent forecast of total state revenue from the motor fuels tax that is
attributable to the period beginning after May 29, 2022, and ending before July 1, 2022, as
estimated absent the requirements under section 1; and
new text end

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

new text begin Subd. 2. new text end

new text begin Transfer to highway user tax distribution fund. new text end

new text begin (a) In fiscal year 2022, an
amount as provided in paragraph (b) is transferred from the general fund to the commissioner
of transportation for deposit in the highway user tax distribution fund to provide for foregone
revenue due to the motor fuels tax moratorium under section 1.
new text end

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

new text begin (1) the most recent forecast of total state revenue from the motor fuels tax that is
attributable to the period beginning after May 29, 2022, and ending before July 1, 2022, as
estimated absent the requirements under section 1; less
new text end

new text begin (2) the total from the amount determined for transfer under subdivision 1.
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. 4. new text beginMOTOR FUELS TAX MORATORIUM; FISCAL YEAR 2023 TRANSFERS.
new text end

new text begin Subdivision 1. new text end

new text begin Transfers of nonhighway use amounts. new text end

new text begin (a) In fiscal year 2023, each
of the amounts as provided in paragraph (b) is transferred from the general fund to the
commissioner of transportation for deposit in the respective accounts specified in Minnesota
Statutes, section 296A.18, subdivisions 2 to 6 and 7, to provide for foregone revenue due
to the motor fuels tax moratorium under section 1.
new text end

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

new text begin (1) the most recent forecast of total state revenue from the motor fuels tax that is
attributable to the period beginning after June 30, 2022, and ending before September 6,
2022, as estimated absent the requirements under section 1; and
new text end

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

new text begin Subd. 2. new text end

new text begin Transfer to highway user tax distribution fund. new text end

new text begin (a) In fiscal year 2023, an
amount as provided in paragraph (b) is transferred from the general fund to the commissioner
of transportation for deposit in the highway user tax distribution fund to provide for foregone
revenue due to the motor fuels tax moratorium under section 1.
new text end

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

new text begin (1) the most recent forecast of total state revenue from the motor fuels tax that is
attributable to the period beginning after June 30, 2022, and ending before September 6,
2022, as estimated absent the requirements under section 1; less
new text end

new text begin (2) the total from the amount determined for transfer under subdivision 1.
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