Minnesota Legislature
HF 48
as introduced - 92nd Legislature, 2021 1st Special Session (2021 - 2021) Posted on 06/18/2021 09:20am
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A bill for an act
relating to state government; prohibiting the imposition of certain taxes during a
shutdown period; prohibiting the expiration of state licensing during a shutdown
period; amending Minnesota Statutes 2020, section 290.0131, by adding a
subdivision; proposing coding for new law in Minnesota Statutes, chapter 290;
proposing coding for new law as Minnesota Statutes, chapter 12C.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
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[12C.01] SUSPENSION OF EXPIRATION OF STATE-REQUIRED
LICENSING DURING SHUTDOWN PERIOD.
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new text begin Subdivision 1. new text end
new text begin Definitions. new text end
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(a) As used in this section, the definitions in paragraphs (b)
and (c) have the meanings given.
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(b) "License under Minnesota law" means an occupational, health, professional, business,
commercial, or any other permissive license required or allowed by state law and enforced
or overseen by a state agency or entity, but does not include any license required or allowed
by federal law.
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(c) "Shutdown period" means the time period beginning on July 1 of an odd-numbered
year during which legislation appropriating money for the general operations of any of the
following divisions of government has not been enacted for the biennium beginning July 1
of that year:
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(1) an executive agency;
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(2) an office or department of the legislature, including each house of the legislature and
the Legislative Coordinating Commission; or
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(3) a judicial branch agency or department, including a court.
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new text begin Subd. 2. new text end
new text begin Suspension of license expiration; extension to renew. new text end
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A license under
Minnesota law does not expire during a shutdown period. A license that would otherwise
have expired is extended for 60 days after the last day of the shutdown period.
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new text begin EFFECTIVE DATE. new text end
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This section is effective the day following final enactment.
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Sec. 2.
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 Wages paid during a shutdown period. new text end
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The amount of wages paid on which
no tax is deducted and withheld under section 290.994, subdivision 2, is a subtraction.
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new text begin EFFECTIVE DATE. new text end
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This section is effective the day following final enactment.
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Sec. 3.
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[290.994] NO TAX IMPOSED DURING SHUTDOWN PERIOD.
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new text begin Subdivision 1. new text end
new text begin Definitions. new text end
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(a) As used in this section, the definitions in paragraphs (b)
and (c) have the meanings given.
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(b) "Consumption tax" means a tax imposed under chapter 295, 296A, 297A, 297B,
297E, 297F, 297G, or 297H.
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(c) "Shutdown period" means the time period beginning on July 1 of an odd-numbered
year during which legislation appropriating money for the general operations of any of the
following divisions of government has not been enacted for the biennium beginning July 1
of that year:
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(1) an executive agency;
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(2) an office or department of the legislature, including each house of the legislature and
the Legislative Coordinating Commission; or
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(3) a judicial branch agency or department, including a court.
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new text begin Subd. 2. new text end
new text begin Tax on wages not imposed. new text end
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No tax shall be deducted and withheld on wages
paid by an employer under section 290.92 on a day that falls within a shutdown period or
ten days after that period.
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new text begin Subd. 3. new text end
new text begin Consumption taxes not imposed. new text end
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No consumption tax shall be imposed if the
activity or transaction giving rise to the tax occurs during a shutdown period or three days
after that period.
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new text begin EFFECTIVE DATE. new text end
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This section is effective the day following final enactment.
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