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Minnesota Legislature

Office of the Revisor of Statutes

HF 848

3rd Engrossment - 89th Legislature (2015 - 2016) Posted on 05/24/2016 07:58am

KEY: stricken = removed, old language.
underscored = added, new language.
Line numbers 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 1.21 1.22 1.23 1.24 1.25 1.26 1.27 1.28 1.29 1.30 1.31 1.32 1.33 1.34 1.35 1.36 1.37 1.38 1.39 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 2.11 2.12 2.13 2.14 2.15 2.16 2.17 2.18 2.19 2.20 2.21 2.22 2.23 2.24 2.25 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 2.43 2.44 2.45 2.46 2.47 2.48 2.49 2.50 2.51 2.52 2.53 2.54 2.55 2.56 2.57 2.58 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 3.35 3.36 3.37 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 4.34 4.35 4.36 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 5.29 5.30 5.31 5.32 5.33 5.34 5.35 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 6.29 6.30 6.31 6.32 6.33 6.34 6.35 6.36 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 7.31 7.32 7.33 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 8.31 8.32 8.33 8.34 8.35 8.36 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 9.32 9.33 9.34
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 10.32 10.33 10.34 10.35 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 11.32 11.33 11.34 11.35 11.36 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 12.34 12.35 12.36 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 13.33
13.34 13.35
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 14.31 14.32 14.33 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 15.33 15.34 15.35
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 16.32 16.33 16.34
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 17.33 17.34 17.35 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 18.31 18.32 18.33 18.34 18.35 18.36 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 19.33 19.34 19.35 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 20.30
20.31 20.32 20.33 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 21.34 21.35 21.36 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 22.33 22.34 22.35 22.36 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 23.31 23.32 23.33 23.34 23.35 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 24.34 24.35 24.36 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 25.34 25.35 25.36 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 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 27.32 27.33 27.34 27.35 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 28.33 28.34 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
29.31 29.32 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 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 31.31 31.32 31.33 31.34 31.35 31.36 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 32.31 32.32 32.33 32.34 32.35 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 33.31 33.32
33.33 33.34
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 34.34 34.35 34.36 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 35.33 35.34 35.35 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 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 37.34 37.35 37.36 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 38.33 38.34 38.35 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 39.33 39.34 39.35 39.36 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 40.33 40.34
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 41.31 41.32 41.33 41.34 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 43.33 43.34 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 44.31 44.32 44.33 44.34 44.35 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 45.33 45.34 45.35 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 46.34 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 47.29 47.30 47.31 47.32 47.33 47.34 47.35 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 48.31 48.32 48.33 48.34 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 49.31 49.32 49.33 49.34 49.35 49.36 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 50.33 50.34 50.35 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 51.32 51.33 51.34 51.35 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 52.29 52.30 52.31 52.32 52.33 52.34 52.35 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 53.31 53.32 53.33 53.34 53.35 53.36 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 54.32 54.33 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 55.30 55.31 55.32 55.33 55.34 55.35 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 56.32 56.33 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 57.32 57.33 57.34 57.35 57.36 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 58.33 58.34 58.35 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 59.31 59.32 59.33 59.34 59.35 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 60.32 60.33 60.34 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 61.32 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 62.32 62.33 62.34 62.35 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 63.32 63.33 63.34 63.35 63.36 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 64.31 64.32 64.33 64.34 64.35 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 65.31 65.32 65.33 65.34 65.35
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 66.31 66.32 66.33 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 67.32 67.33 67.34 67.35 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 68.35 68.36 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 69.33 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 70.32 70.33 70.34 70.35 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 71.31 71.32 71.33 71.34 71.35 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 72.32
72.33 72.34
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 73.31 73.32 73.33
73.34 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 74.32 74.33 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 75.32
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 77.34 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 80.32 80.33 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 81.33 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 82.32 82.33 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 83.32 83.33 83.34 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 85.33 85.34 85.35 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 86.34 86.35 86.36 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 87.34 87.35 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 88.33 88.34 88.35 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 89.34 89.35 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 90.32 90.33 90.34 90.35 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 91.35 91.36 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 93.34 93.35 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 94.31 94.32 94.33 94.34 94.35 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 95.33 95.34 95.35 95.36 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 96.33 96.34 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 97.33 97.34 97.35 97.36 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 98.32 98.33 98.34 98.35 98.36 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 99.33 99.34 99.35 100.1 100.2 100.3 100.4 100.5 100.6 100.7 100.8 100.9 100.10 100.11 100.12 100.13 100.14 100.15 100.16 100.17 100.18 100.19 100.20 100.21 100.22 100.23 100.24 100.25 100.26 100.27 100.28 100.29 100.30 100.31 100.32 100.33 100.34 100.35 100.36 101.1 101.2 101.3 101.4 101.5 101.6 101.7 101.8 101.9 101.10 101.11 101.12 101.13 101.14 101.15 101.16 101.17 101.18 101.19 101.20 101.21 101.22 101.23 101.24 101.25 101.26 101.27 101.28 101.29 101.30 101.31 101.32 101.33 101.34 101.35 101.36 102.1 102.2 102.3 102.4 102.5 102.6 102.7 102.8 102.9 102.10 102.11 102.12
102.13
102.14 102.15 102.16 102.17 102.18 102.19 102.20 102.21 102.22 102.23 102.24 102.25 102.26 102.27 102.28 102.29 102.30 102.31 102.32 102.33 102.34 102.35 103.1 103.2 103.3 103.4 103.5 103.6 103.7 103.8 103.9 103.10 103.11 103.12 103.13 103.14 103.15 103.16 103.17 103.18 103.19 103.20 103.21 103.22 103.23 103.24 103.25 103.26 103.27 103.28 103.29 103.30 103.31 103.32 103.33 103.34 103.35 104.1 104.2
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
104.23 104.24 104.25 104.26 104.27 104.28 104.29 104.30 104.31 104.32 104.33 105.1 105.2 105.3 105.4 105.5 105.6 105.7 105.8 105.9 105.10 105.11 105.12
105.13 105.14
105.15 105.16 105.17 105.18 105.19 105.20 105.21 105.22 105.23 105.24 105.25 105.26 105.27 105.28 105.29 105.30 105.31 105.32 105.33 106.1 106.2 106.3 106.4 106.5 106.6 106.7 106.8 106.9 106.10 106.11 106.12 106.13 106.14 106.15 106.16 106.17 106.18 106.19 106.20 106.21 106.22 106.23 106.24 106.25 106.26 106.27 106.28 106.29 106.30 106.31 106.32 106.33 106.34 106.35 106.36 107.1 107.2 107.3 107.4 107.5 107.6 107.7 107.8 107.9 107.10 107.11 107.12 107.13 107.14 107.15 107.16 107.17 107.18 107.19 107.20 107.21 107.22 107.23 107.24 107.25
107.26
107.27 107.28 107.29 107.30 107.31 107.32 107.33 108.1 108.2 108.3 108.4 108.5 108.6 108.7 108.8 108.9 108.10 108.11 108.12 108.13 108.14 108.15 108.16 108.17 108.18 108.19 108.20 108.21 108.22 108.23 108.24 108.25 108.26 108.27 108.28 108.29 108.30 108.31 108.32 108.33 108.34
108.35 108.36
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
109.24 109.25 109.26 109.27 109.28 109.29 109.30 109.31 109.32 109.33 109.34 110.1 110.2 110.3 110.4 110.5 110.6 110.7 110.8 110.9 110.10 110.11 110.12 110.13 110.14 110.15 110.16 110.17 110.18 110.19 110.20 110.21 110.22 110.23 110.24 110.25 110.26 110.27 110.28 110.29 110.30 110.31 110.32 110.33 110.34 110.35 111.1 111.2 111.3 111.4 111.5 111.6 111.7 111.8 111.9 111.10 111.11 111.12 111.13 111.14 111.15 111.16 111.17 111.18 111.19 111.20 111.21 111.22 111.23 111.24 111.25 111.26
111.27
111.28 111.29 111.30 111.31 111.32 111.33 111.34 111.35 112.1 112.2 112.3 112.4 112.5 112.6 112.7 112.8 112.9 112.10 112.11 112.12 112.13 112.14
112.15
112.16 112.17 112.18 112.19 112.20 112.21 112.22 112.23 112.24 112.25 112.26 112.27 112.28 112.29 112.30 112.31 112.32 112.33 112.34 112.35 113.1 113.2 113.3 113.4 113.5 113.6 113.7 113.8 113.9 113.10 113.11 113.12 113.13 113.14 113.15 113.16 113.17 113.18 113.19 113.20 113.21 113.22 113.23 113.24 113.25 113.26 113.27 113.28 113.29 113.30 113.31 113.32 113.33 113.34 113.35 113.36 114.1 114.2 114.3 114.4 114.5 114.6
114.7 114.8
114.9 114.10 114.11 114.12 114.13 114.14 114.15 114.16 114.17 114.18 114.19 114.20 114.21 114.22 114.23 114.24 114.25 114.26 114.27 114.28 114.29 114.30 114.31 114.32 114.33 114.34 114.35 115.1 115.2 115.3 115.4 115.5
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
116.19 116.20 116.21 116.22 116.23 116.24 116.25 116.26 116.27 116.28 116.29 116.30 116.31 116.32 116.33 116.34 116.35 117.1 117.2 117.3 117.4 117.5 117.6 117.7 117.8 117.9 117.10
117.11
117.12 117.13 117.14 117.15 117.16 117.17 117.18 117.19 117.20 117.21 117.22 117.23 117.24 117.25 117.26 117.27 117.28 117.29 117.30 117.31 117.32 117.33 117.34 118.1 118.2 118.3 118.4 118.5 118.6
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
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
119.19 119.20 119.21 119.22 119.23 119.24 119.25 119.26 119.27 119.28 119.29 119.30 119.31 119.32 119.33 119.34 120.1 120.2 120.3 120.4 120.5 120.6 120.7 120.8 120.9 120.10 120.11 120.12 120.13 120.14 120.15 120.16 120.17 120.18 120.19 120.20 120.21 120.22 120.23 120.24 120.25 120.26 120.27 120.28 120.29 120.30 120.31 120.32 120.33 120.34 120.35 120.36 121.1 121.2 121.3 121.4 121.5 121.6 121.7 121.8 121.9 121.10 121.11
121.12 121.13
121.14 121.15 121.16 121.17 121.18 121.19 121.20 121.21 121.22 121.23 121.24 121.25 121.26 121.27 121.28 121.29 121.30 121.31 121.32 121.33 121.34
122.1 122.2
122.3 122.4 122.5 122.6 122.7 122.8 122.9 122.10 122.11 122.12 122.13 122.14 122.15 122.16 122.17 122.18 122.19 122.20 122.21 122.22 122.23 122.24 122.25 122.26 122.27 122.28 122.29 122.30 122.31 122.32 122.33 122.34 122.35 122.36 122.37 122.38 122.39 122.40 122.41 123.1 123.2 123.3 123.4 123.5 123.6 123.7 123.8 123.9 123.10 123.11 123.12 123.13 123.14 123.15 123.16 123.17 123.18 123.19 123.20 123.21 123.22 123.23 123.24 123.25 123.26 123.27 123.28 123.29 123.30 123.31 123.32 123.33 123.34 123.35 123.36 123.37 123.38 123.39 123.40 123.41 123.42 123.43 123.44 124.1 124.2 124.3 124.4 124.5 124.6 124.7 124.8 124.9 124.10 124.11 124.12 124.13 124.14 124.15 124.16 124.17 124.18 124.19 124.20 124.21 124.22 124.23 124.24 124.25 124.26 124.27 124.28 124.29 124.30 124.31 124.32
124.33 124.34
124.35 124.36 124.37 124.38 124.39 125.1 125.2 125.3 125.4 125.5 125.6 125.7 125.8
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
126.11 126.12 126.13 126.14 126.15 126.16 126.17 126.18 126.19 126.20 126.21 126.22 126.23 126.24 126.25 126.26 126.27 126.28 126.29 126.30 126.31 126.32 126.33 127.1 127.2 127.3 127.4 127.5 127.6 127.7 127.8 127.9 127.10 127.11 127.12 127.13 127.14 127.15 127.16 127.17 127.18 127.19 127.20 127.21 127.22 127.23 127.24 127.25 127.26 127.27 127.28 127.29 127.30 127.31 127.32 127.33 127.34 127.35 128.1 128.2 128.3 128.4 128.5 128.6 128.7 128.8 128.9 128.10 128.11 128.12 128.13 128.14 128.15 128.16 128.17 128.18 128.19 128.20 128.21 128.22 128.23 128.24 128.25 128.26 128.27 128.28 128.29 128.30 128.31 128.32 128.33 128.34 128.35 129.1 129.2 129.3 129.4 129.5 129.6 129.7 129.8 129.9 129.10 129.11 129.12
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
129.32 129.33
130.1 130.2 130.3 130.4 130.5 130.6 130.7 130.8 130.9
130.10 130.11
130.12 130.13 130.14 130.15 130.16 130.17 130.18 130.19 130.20 130.21 130.22 130.23 130.24 130.25 130.26 130.27 130.28 130.29 130.30 130.31 130.32 130.33 130.34 130.35 131.1 131.2 131.3 131.4 131.5 131.6 131.7 131.8 131.9 131.10 131.11 131.12 131.13 131.14 131.15 131.16 131.17 131.18 131.19 131.20 131.21 131.22 131.23 131.24 131.25 131.26 131.27 131.28 131.29 131.30 131.31 131.32 131.33 131.34 131.35 132.1 132.2 132.3 132.4 132.5 132.6 132.7 132.8 132.9 132.10 132.11 132.12 132.13 132.14 132.15 132.16 132.17 132.18 132.19 132.20 132.21 132.22 132.23 132.24 132.25 132.26 132.27 132.28 132.29 132.30 132.31 132.32 132.33 132.34 132.35
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
133.32 133.33
133.34 134.1 134.2 134.3
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
137.14 137.15 137.16 137.17 137.18 137.19 137.20 137.21 137.22 137.23 137.24 137.25 137.26 137.27 137.28 137.29 137.30 137.31 137.32 137.33 138.1 138.2
138.3 138.4
138.5 138.6 138.7 138.8 138.9 138.10 138.11 138.12 138.13 138.14 138.15 138.16 138.17 138.18 138.19 138.20 138.21 138.22 138.23 138.24 138.25 138.26 138.27 138.28 138.29 138.30 138.31 138.32 138.33 138.34 138.35 139.1 139.2 139.3 139.4 139.5 139.6 139.7 139.8 139.9 139.10 139.11 139.12 139.13 139.14 139.15 139.16 139.17 139.18 139.19 139.20 139.21 139.22 139.23 139.24 139.25 139.26 139.27 139.28 139.29 139.30 139.31 139.32 139.33 139.34 139.35 139.36 140.1 140.2 140.3 140.4 140.5 140.6 140.7 140.8 140.9 140.10
140.11 140.12
140.13 140.14 140.15 140.16 140.17 140.18 140.19 140.20 140.21 140.22 140.23 140.24 140.25 140.26 140.27 140.28 140.29 140.30 140.31 140.32 140.33 140.34 140.35 141.1 141.2 141.3 141.4 141.5 141.6
141.7 141.8
141.9 141.10 141.11 141.12 141.13 141.14 141.15 141.16 141.17 141.18 141.19 141.20 141.21 141.22 141.23 141.24 141.25 141.26 141.27 141.28 141.29 141.30 141.31 141.32 141.33 141.34 141.35 142.1 142.2 142.3 142.4 142.5 142.6
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
142.33
143.1 143.2 143.3 143.4 143.5 143.6 143.7 143.8 143.9 143.10 143.11 143.12 143.13 143.14 143.15 143.16 143.17 143.18 143.19 143.20 143.21 143.22 143.23 143.24 143.25 143.26 143.27 143.28 143.29 143.30 143.31 143.32 143.33 143.34 144.1 144.2 144.3 144.4 144.5 144.6 144.7 144.8 144.9 144.10 144.11 144.12 144.13 144.14 144.15 144.16 144.17 144.18 144.19 144.20 144.21 144.22 144.23 144.24 144.25 144.26 144.27 144.28 144.29 144.30 144.31 144.32 144.33 144.34
144.35
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
145.32
145.33 146.1 146.2 146.3 146.4 146.5 146.6 146.7 146.8 146.9 146.10 146.11 146.12 146.13 146.14 146.15 146.16 146.17 146.18 146.19 146.20 146.21 146.22 146.23 146.24 146.25 146.26 146.27 146.28 146.29 146.30 146.31 146.32 146.33 146.34 146.35 146.36 147.1 147.2 147.3
147.4 147.5
147.6 147.7 147.8 147.9 147.10 147.11 147.12 147.13 147.14 147.15 147.16 147.17 147.18 147.19 147.20 147.21 147.22 147.23 147.24 147.25 147.26 147.27 147.28 147.29 147.30 147.31 147.32 147.33 147.34 148.1 148.2 148.3 148.4 148.5 148.6
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
148.20 148.21 148.22 148.23 148.24 148.25 148.26 148.27 148.28 148.29 148.30 148.31 148.32 148.33 149.1 149.2 149.3 149.4 149.5 149.6 149.7 149.8 149.9 149.10 149.11 149.12 149.13
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
149.29 149.30 149.31 149.32
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
150.33 150.34 150.35 150.36
151.1 151.2 151.3 151.4 151.5 151.6 151.7 151.8 151.9
151.10 151.11 151.12
151.13 151.14 151.15 151.16 151.17 151.18 151.19 151.20 151.21 151.22 151.23 151.24 151.25 151.26 151.27 151.28 151.29 151.30 151.31 151.32 151.33 151.34 151.35 152.1 152.2 152.3 152.4 152.5 152.6 152.7 152.8 152.9 152.10 152.11 152.12 152.13 152.14 152.15 152.16 152.17 152.18 152.19 152.20
152.21 152.22 152.23
152.24 152.25 152.26 152.27 152.28 152.29 152.30 152.31 152.32 152.33 152.34 152.35 153.1 153.2 153.3 153.4 153.5 153.6 153.7 153.8 153.9 153.10 153.11 153.12 153.13 153.14 153.15 153.16 153.17 153.18
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
155.32 155.33 155.34
156.1 156.2
156.3 156.4 156.5 156.6 156.7 156.8 156.9 156.10 156.11 156.12 156.13 156.14 156.15 156.16 156.17 156.18 156.19 156.20 156.21 156.22 156.23 156.24 156.25 156.26 156.27 156.28 156.29 156.30 156.31 156.32 156.33 156.34 157.1 157.2
157.3 157.4
157.5 157.6 157.7 157.8 157.9 157.10 157.11 157.12 157.13 157.14 157.15 157.16 157.17 157.18 157.19 157.20 157.21 157.22 157.23 157.24 157.25 157.26 157.27 157.28 157.29 157.30 157.31 157.32 157.33 157.34 158.1 158.2 158.3 158.4 158.5 158.6 158.7 158.8 158.9 158.10 158.11 158.12 158.13 158.14 158.15 158.16 158.17 158.18 158.19 158.20
158.21 158.22
158.23 158.24 158.25 158.26 158.27 158.28 158.29 158.30 158.31 158.32 158.33 158.34 158.35 159.1 159.2 159.3 159.4 159.5 159.6 159.7 159.8 159.9 159.10 159.11 159.12 159.13 159.14 159.15 159.16 159.17 159.18 159.19 159.20 159.21 159.22 159.23 159.24 159.25 159.26 159.27 159.28 159.29 159.30 159.31 159.32 159.33 159.34 159.35 159.36 160.1 160.2 160.3 160.4 160.5 160.6 160.7 160.8 160.9 160.10 160.11 160.12 160.13 160.14 160.15 160.16 160.17 160.18 160.19 160.20 160.21 160.22 160.23 160.24 160.25 160.26 160.27 160.28 160.29 160.30 160.31 160.32 160.33 160.34 160.35 160.36 161.1 161.2 161.3 161.4 161.5 161.6 161.7 161.8 161.9 161.10 161.11 161.12 161.13 161.14 161.15 161.16 161.17 161.18 161.19 161.20 161.21 161.22 161.23 161.24 161.25 161.26 161.27 161.28 161.29 161.30 161.31 161.32 161.33 161.34
161.35 161.36
162.1 162.2 162.3 162.4 162.5 162.6 162.7 162.8 162.9 162.10 162.11 162.12 162.13 162.14 162.15 162.16 162.17 162.18 162.19 162.20 162.21 162.22 162.23 162.24 162.25 162.26 162.27 162.28 162.29 162.30 162.31 162.32 162.33 162.34 162.35 163.1 163.2 163.3 163.4 163.5 163.6 163.7 163.8 163.9 163.10 163.11 163.12 163.13 163.14 163.15 163.16 163.17 163.18 163.19 163.20 163.21 163.22 163.23 163.24 163.25 163.26 163.27 163.28 163.29 163.30 163.31 163.32 163.33 163.34 163.35 163.36 164.1 164.2 164.3 164.4 164.5 164.6 164.7 164.8 164.9 164.10 164.11 164.12 164.13 164.14 164.15 164.16 164.17 164.18
164.19 164.20
164.21 164.22 164.23 164.24 164.25 164.26 164.27 164.28 164.29 164.30 164.31 164.32 164.33 164.34 165.1 165.2 165.3 165.4 165.5 165.6 165.7 165.8 165.9 165.10 165.11 165.12 165.13 165.14 165.15 165.16 165.17 165.18 165.19 165.20 165.21 165.22 165.23 165.24 165.25 165.26 165.27 165.28 165.29 165.30 165.31 165.32 165.33 165.34 165.35 165.36 166.1 166.2 166.3
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
166.27 166.28 166.29 166.30 166.31 167.1 167.2 167.3 167.4 167.5 167.6 167.7 167.8 167.9 167.10 167.11 167.12 167.13 167.14 167.15 167.16 167.17 167.18 167.19 167.20 167.21 167.22 167.23 167.24
167.25 167.26
167.27 167.28 167.29 167.30 167.31 167.32 167.33 167.34 167.35 168.1 168.2 168.3 168.4 168.5 168.6 168.7 168.8 168.9 168.10 168.11 168.12 168.13 168.14 168.15 168.16
168.17 168.18
168.19 168.20 168.21 168.22 168.23 168.24 168.25 168.26 168.27 168.28 168.29 168.30 168.31 168.32 168.33 168.34 168.35 169.1 169.2 169.3 169.4 169.5 169.6 169.7 169.8 169.9 169.10 169.11 169.12 169.13 169.14 169.15 169.16 169.17 169.18 169.19 169.20 169.21 169.22 169.23 169.24 169.25
169.26 169.27
169.28 169.29 169.30 169.31 169.32 169.33 169.34 169.35 170.1 170.2
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
170.17 170.18 170.19 170.20 170.21 170.22 170.23 170.24 170.25 170.26 170.27 170.28 170.29 170.30 170.31 171.1 171.2 171.3 171.4 171.5
171.6 171.7
171.8 171.9 171.10 171.11 171.12 171.13 171.14
171.15 171.16
171.17 171.18 171.19 171.20 171.21 171.22 171.23 171.24 171.25 171.26 171.27 171.28 171.29 171.30 171.31 171.32 171.33
172.1 172.2
172.3 172.4 172.5 172.6 172.7 172.8 172.9 172.10 172.11 172.12 172.13 172.14 172.15 172.16 172.17 172.18 172.19 172.20 172.21 172.22 172.23 172.24 172.25 172.26 172.27 172.28 172.29 172.30 172.31 172.32 172.33 172.34 172.35 173.1 173.2 173.3 173.4 173.5 173.6 173.7 173.8 173.9 173.10 173.11 173.12 173.13 173.14 173.15 173.16 173.17 173.18 173.19 173.20 173.21 173.22 173.23 173.24 173.25 173.26 173.27 173.28 173.29 173.30 173.31 173.32 173.33 173.34 173.35 173.36 174.1 174.2 174.3 174.4 174.5 174.6 174.7 174.8 174.9 174.10 174.11 174.12 174.13 174.14 174.15 174.16 174.17 174.18 174.19 174.20 174.21 174.22 174.23 174.24 174.25 174.26 174.27 174.28
174.29 174.30
174.31 174.32 174.33 174.34 174.35 175.1 175.2 175.3 175.4 175.5 175.6 175.7 175.8 175.9 175.10 175.11 175.12 175.13 175.14 175.15 175.16 175.17 175.18 175.19 175.20 175.21
175.22 175.23
175.24 175.25 175.26 175.27 175.28 175.29 175.30 175.31 175.32 175.33 175.34 175.35 176.1 176.2 176.3 176.4 176.5 176.6 176.7 176.8 176.9 176.10 176.11 176.12 176.13 176.14 176.15 176.16 176.17 176.18 176.19 176.20 176.21 176.22 176.23 176.24 176.25 176.26 176.27 176.28 176.29 176.30 176.31 176.32 176.33 176.34 176.35 177.1 177.2 177.3 177.4 177.5 177.6 177.7 177.8 177.9
177.10 177.11
177.12 177.13 177.14 177.15 177.16 177.17 177.18 177.19 177.20 177.21 177.22 177.23 177.24 177.25 177.26 177.27 177.28 177.29 177.30 177.31 177.32 177.33 178.1 178.2 178.3 178.4 178.5 178.6 178.7 178.8 178.9 178.10 178.11
178.12
178.13 178.14 178.15 178.16 178.17 178.18 178.19 178.20 178.21 178.22 178.23 178.24 178.25 178.26 178.27 178.28 178.29 178.30 178.31 178.32 178.33 178.34 178.35 179.1 179.2 179.3 179.4 179.5 179.6 179.7 179.8 179.9 179.10 179.11 179.12 179.13 179.14 179.15 179.16 179.17 179.18
179.19 179.20
179.21 179.22 179.23 179.24 179.25 179.26 179.27 179.28 179.29 179.30 179.31 179.32 179.33 179.34 179.35 180.1 180.2 180.3 180.4 180.5 180.6 180.7 180.8 180.9 180.10 180.11 180.12 180.13 180.14 180.15 180.16
180.17 180.18
180.19 180.20 180.21 180.22 180.23 180.24 180.25 180.26 180.27 180.28 180.29 180.30 180.31 180.32 180.33 180.34 180.35 181.1 181.2 181.3 181.4 181.5 181.6 181.7 181.8 181.9 181.10 181.11 181.12 181.13 181.14 181.15 181.16 181.17 181.18 181.19 181.20 181.21 181.22 181.23 181.24 181.25 181.26 181.27 181.28 181.29 181.30 181.31
181.32 181.33
181.34 181.35 182.1 182.2 182.3 182.4 182.5 182.6 182.7
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
183.20 183.21 183.22 183.23 183.24 183.25 183.26 183.27 183.28 183.29 183.30 183.31 183.32 183.33 183.34 183.35 184.1 184.2 184.3 184.4 184.5 184.6 184.7 184.8 184.9 184.10 184.11 184.12 184.13 184.14 184.15 184.16 184.17 184.18 184.19 184.20 184.21 184.22 184.23 184.24 184.25 184.26 184.27 184.28
184.29 184.30
184.31 184.32 184.33 184.34 184.35 185.1 185.2 185.3 185.4 185.5 185.6 185.7 185.8 185.9 185.10 185.11 185.12 185.13 185.14 185.15
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
185.30 185.31 185.32 185.33
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
186.17 186.18 186.19 186.20 186.21 186.22 186.23 186.24 186.25 186.26 186.27 186.28 186.29 186.30 186.31 186.32 186.33 186.34 187.1 187.2 187.3 187.4 187.5 187.6 187.7 187.8 187.9 187.10 187.11 187.12 187.13 187.14 187.15 187.16 187.17 187.18
187.19 187.20 187.21
187.22 187.23 187.24 187.25 187.26 187.27 187.28 187.29 187.30 187.31 187.32 187.33 187.34 187.35 188.1 188.2 188.3 188.4 188.5 188.6 188.7 188.8 188.9
188.10 188.11 188.12
188.13 188.14 188.15 188.16 188.17 188.18 188.19 188.20 188.21 188.22 188.23 188.24 188.25 188.26 188.27 188.28 188.29 188.30 188.31 188.32 188.33 188.34 189.1 189.2 189.3 189.4 189.5 189.6 189.7 189.8 189.9 189.10 189.11 189.12
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
190.18 190.19 190.20 190.21 190.22 190.23 190.24 190.25 190.26 190.27 190.28 190.29 190.30 190.31 190.32 190.33 190.34 191.1 191.2 191.3 191.4 191.5 191.6
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
191.27 191.28 191.29 191.30 191.31 191.32 191.33 192.1 192.2 192.3 192.4 192.5 192.6 192.7 192.8 192.9 192.10 192.11 192.12 192.13 192.14 192.15 192.16 192.17 192.18 192.19 192.20 192.21 192.22 192.23 192.24 192.25 192.26 192.27 192.28 192.29 192.30 192.31 192.32 192.33 192.34 192.35 192.36 193.1 193.2 193.3 193.4 193.5 193.6 193.7 193.8 193.9
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
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
194.32 194.33 194.34 194.35 195.1 195.2 195.3 195.4 195.5 195.6 195.7 195.8 195.9 195.10 195.11 195.12 195.13 195.14 195.15 195.16 195.17 195.18 195.19 195.20
195.21 195.22 195.23
195.24 195.25 195.26 195.27 195.28 195.29 195.30 195.31 195.32 195.33
195.34
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
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
197.16 197.17 197.18 197.19 197.20 197.21 197.22 197.23 197.24 197.25 197.26 197.27 197.28 197.29 197.30
197.31 197.32
198.1 198.2 198.3 198.4 198.5 198.6 198.7 198.8 198.9 198.10 198.11 198.12 198.13 198.14 198.15 198.16 198.17 198.18 198.19 198.20 198.21 198.22 198.23 198.24 198.25 198.26 198.27 198.28 198.29 198.30 198.31 198.32 198.33 198.34 198.35 198.36 198.37 198.38 199.1 199.2 199.3 199.4 199.5 199.6 199.7 199.8 199.9 199.10 199.11 199.12 199.13 199.14 199.15 199.16 199.17
199.18
199.19 199.20 199.21 199.22
199.23
199.24 199.25 199.26 199.27 199.28 199.29 199.30 199.31 199.32 199.33 199.34 200.1 200.2 200.3 200.4
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
201.30 202.1 202.2 202.3
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
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
203.29 203.30 203.31 203.32 203.33 204.1 204.2 204.3 204.4 204.5 204.6 204.7 204.8 204.9 204.10 204.11 204.12 204.13 204.14 204.15 204.16 204.17 204.18 204.19 204.20 204.21 204.22 204.23 204.24 204.25 204.26 204.27 204.28 204.29 204.30 204.31 204.32 204.33 204.34 204.35 205.1 205.2
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
205.22 205.23 205.24 205.25 205.26 205.27 205.28 205.29 205.30 206.1 206.2 206.3 206.4
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
206.30 206.31 206.32
207.1 207.2 207.3 207.4 207.5 207.6 207.7 207.8 207.9 207.10 207.11 207.12 207.13 207.14 207.15 207.16 207.17 207.18 207.19 207.20 207.21 207.22 207.23 207.24 207.25 207.26 207.27 207.28 207.29 207.30 207.31 207.32 207.33 207.34 207.35 207.36 208.1 208.2 208.3 208.4 208.5 208.6 208.7 208.8 208.9 208.10 208.11 208.12 208.13 208.14 208.15 208.16 208.17 208.18 208.19 208.20 208.21 208.22 208.23 208.24 208.25 208.26 208.27 208.28 208.29 208.30 208.31 208.32 208.33 208.34 208.35 209.1 209.2 209.3 209.4 209.5 209.6 209.7 209.8 209.9 209.10 209.11 209.12 209.13 209.14 209.15 209.16
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
210.32 211.1 211.2 211.3 211.4 211.5 211.6 211.7 211.8 211.9 211.10 211.11 211.12
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
211.30 211.31 211.32 211.33 212.1 212.2
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
212.30 213.1 213.2 213.3 213.4 213.5 213.6 213.7 213.8 213.9 213.10 213.11 213.12
213.13
213.14 213.15 213.16 213.17 213.18 213.19 213.20 213.21 213.22 213.23 213.24 213.25 213.26 213.27 213.28 213.29 213.30 213.31 213.32 213.33 213.34 213.35 214.1 214.2 214.3 214.4 214.5 214.6 214.7 214.8 214.9 214.10 214.11 214.12 214.13 214.14 214.15 214.16 214.17 214.18 214.19 214.20 214.21 214.22 214.23 214.24 214.25 214.26 214.27 214.28 214.29 214.30 214.31 214.32 214.33 214.34 214.35 215.1 215.2 215.3 215.4 215.5 215.6 215.7 215.8 215.9 215.10 215.11 215.12 215.13 215.14 215.15 215.16 215.17 215.18 215.19 215.20 215.21 215.22 215.23 215.24 215.25 215.26 215.27 215.28 215.29 215.30 215.31 215.32 215.33 215.34 215.35 215.36 216.1 216.2 216.3 216.4 216.5 216.6 216.7 216.8 216.9 216.10 216.11 216.12 216.13 216.14 216.15 216.16 216.17 216.18 216.19 216.20 216.21 216.22 216.23 216.24 216.25 216.26 216.27 216.28 216.29 216.30
216.31
216.32 216.33 216.34 216.35 217.1 217.2 217.3 217.4 217.5
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
217.24 217.25 217.26 217.27 217.28 217.29 217.30 217.31 217.32 217.33 218.1 218.2 218.3 218.4 218.5 218.6 218.7 218.8 218.9 218.10 218.11 218.12 218.13 218.14 218.15 218.16 218.17 218.18 218.19 218.20 218.21 218.22 218.23 218.24 218.25 218.26 218.27 218.28 218.29 218.30 218.31 218.32 218.33 218.34 218.35 219.1 219.2 219.3 219.4 219.5 219.6 219.7 219.8 219.9 219.10 219.11
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
219.31 219.32
219.33 220.1 220.2 220.3 220.4 220.5 220.6 220.7 220.8 220.9 220.10 220.11 220.12 220.13 220.14 220.15 220.16 220.17 220.18 220.19 220.20 220.21 220.22 220.23 220.24 220.25 220.26 220.27 220.28 220.29 220.30 220.31 220.32 220.33 220.34 220.35 220.36 221.1 221.2 221.3 221.4 221.5 221.6 221.7 221.8 221.9 221.10 221.11 221.12 221.13 221.14 221.15 221.16 221.17 221.18 221.19 221.20 221.21
221.22
221.23 221.24 221.25 221.26 221.27 221.28 221.29 221.30 221.31
221.32 221.33
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
222.17 222.18 222.19 222.20 222.21 222.22 222.23 222.24 222.25 222.26 222.27 222.28 222.29 222.30 222.31 222.32 222.33
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
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
225.29 225.30 225.31 225.32 226.1 226.2 226.3 226.4
226.5 226.6
226.7 226.8 226.9 226.10 226.11 226.12 226.13 226.14 226.15 226.16 226.17 226.18 226.19 226.20 226.21 226.22 226.23 226.24 226.25 226.26 226.27 226.28 226.29 226.30 226.31 226.32 226.33 226.34 227.1 227.2 227.3 227.4
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242.7
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242.31
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248.26
248.27 248.28 248.29
248.30 248.31

A bill for an act
relating to financing and operation of state and local government; making
changes to individual income, corporate franchise, property, sales and use,
excise, estate, mineral, tobacco, gambling, special, local, and other taxes and
tax-related provisions; providing for long-term care savings plans; modifying
business income tax credits; modifying income tax subtractions and additions;
modifying the definition of resident for income tax purposes; modifying
the dependent care credit, education credit, and research credit; providing
credits for MNsure premium payments, attaining a master's degree, student
loan payments, college savings plans, and job training centers; modifying
reciprocity provisions; providing an additional personal and dependent
exemption; allowing a reverse referendum for property tax levies under certain
circumstances; modifying dates for local referenda related to spending; changing
proposed levy certification dates for special taxing districts; modifying general
property tax provisions; providing for joint county and township assessment
agreements; modifying the definition of agricultural homestead; modifying
property classification definitions; permanently extending the market value
exclusion for surviving spouses of deceased service members and permanently
disabled veterans; modifying provisions for appeals and equalizations courses;
providing a tax credit for overvalued property; modifying and phasing out the
state general levy; modifying proposed levy provisions; modifying due dates
for property taxes; changing withdrawal procedures for the Sustainable Forest
Incentive Program; authorizing valuation exclusion for certain improvements
to homestead and commercial-industrial property; providing an increased estate
tax exemption amount and other estate tax provisions; providing for certain
economic development projects; providing for the Minnesota New Markets Jobs
Act; restricting expenditures and other powers related to certain rail projects;
providing for additional border city zone allocations; modifying general tax
increment financing provisions; modifying provisions for the Destination Medical
Center; modifying general and local sales and use tax provisions; modifying sales
tax definitions and refunds related to petroleum and special fuel, durable medical
equipment, instructional materials, propane tanks, bullion, capital equipment,
and nonprofit groups; providing for a vendor allowance; providing exemptions
for animal shelters, city celebrations, BMX tracks, and certain building and
construction materials; repealing the tax on digital products; providing a separate
rate for certain modular housing; modifying gambling taxes; providing a
definition and rate of tax for vapor products under the tobacco tax; modifying
cigarette stamp provisions; modifying rates for pull tabs sold at bingo halls;
modifying miscellaneous tax provisions; modifying sales tax deposits, accounts,
and provisions for transportation purposes; modifying local government aids
and credits; providing for a school building bond agricultural credit; modifying
assessor accreditation; accelerating the repeal of MinnesotaCare provider taxes;
creating a county program aid working group; establishing trust fund accounts;
providing trust fund payments to counties; modifying provisions related to
payments in lieu of taxes for natural resources land; repealing the political
contribution refund; making various conforming and technical changes; requiring
reports; appropriating money; amending Minnesota Statutes 2014, sections
16A.726; 40A.18, subdivision 2; 62V.05, subdivision 5; 97A.055, subdivision
2; 97A.056, subdivision 1a, by adding subdivisions; 116J.8737, subdivisions 5,
12; 116P.02, subdivision 1, by adding a subdivision; 123B.63, subdivision 3;
126C.17, subdivision 9; 205.10, subdivision 1; 205A.05, subdivision 1; 216B.46;
237.19; 270A.03, subdivision 7; 270B.14, subdivision 17; 270C.13, subdivision
1; 270C.9901; 273.061, subdivision 4; 273.072, by adding a subdivision;
273.124, subdivision 14; 273.13, subdivisions 23, 25, 34; 274.014, subdivision
2; 275.025; 275.065, subdivisions 1, 3; 275.07, subdivisions 1, 2; 275.08,
subdivision 1b; 275.60; 276.04, subdivisions 1, 2; 278.12; 279.01, subdivisions
1, 3; 279.37, subdivision 2; 282.01, subdivision 4; 282.261, subdivision 2;
289A.02, subdivision 7, as amended; 289A.10, subdivision 1; 289A.12, by
adding a subdivision; 289A.20, subdivision 4; 289A.50, subdivision 1; 290.01,
subdivisions 6, 7, 19, as amended, 19a, 19b, 19d, 29, 31, as amended; 290.06,
by adding subdivisions; 290.067, subdivision 1; 290.0671, subdivisions 1, 6a;
290.0672, subdivision 2; 290.0674, subdivisions 1, 2, by adding a subdivision;
290.0677, subdivision 2; 290.068, subdivisions 1, 3, 6a, by adding a subdivision;
290.081; 290.091, subdivision 2; 290.191, subdivision 5; 290A.03, subdivision
15, as amended; 290C.10; 291.005, subdivision 1, as amended; 291.016,
subdivision 3; 291.03, subdivisions 1, 1d; 296A.01, subdivision 12; 296A.08,
subdivision 2; 296A.16, subdivision 2; 297A.61, subdivisions 3, 4, 38; 297A.62,
subdivision 3; 297A.668, subdivisions 1, 2, 6a, 7; 297A.669, subdivision 14a;
297A.67, subdivisions 7a, 13a, by adding subdivisions; 297A.68, subdivisions
5, 19; 297A.70, subdivisions 4, 10, 14, by adding subdivisions; 297A.71, by
adding subdivisions; 297A.75, subdivisions 1, 2, 3; 297A.77, subdivision
3; 297A.815, subdivision 3; 297A.94; 297A.992, subdivisions 1, 6, 6a, by
adding a subdivision; 297A.994, subdivision 4; 297E.02, subdivisions 1, 6;
297F.01, subdivision 19, by adding subdivisions; 297F.05, subdivisions 1, 3, by
adding subdivisions; 297F.06, subdivisions 1, 4; 297F.08, subdivisions 5, 7, 8;
297F.09, subdivision 1; 297I.20, by adding a subdivision; 298.24, subdivision
1; 309.53, subdivision 3; 345.42, by adding a subdivision; 349.12, by adding a
subdivision; 412.221, subdivision 2; 412.301; 426.19, subdivision 2; 447.045,
subdivisions 2, 3, 4, 6, 7; 452.11; 455.24; 455.29; 459.06, subdivision 1;
469.053, subdivision 5; 469.0724; 469.107, subdivision 2; 469.169, by adding
a subdivision; 469.174, subdivisions 12, 14; 469.175, subdivision 3; 469.176,
subdivisions 4, 4c; 469.1761, by adding a subdivision; 469.1763, subdivisions 1,
2, 3; 469.178, subdivision 7; 469.190, subdivisions 1, 5; 469.40, subdivision 11,
as amended; 469.43, by adding a subdivision; 469.45, subdivisions 1, 2; 469.47,
subdivision 4, as amended; 471.57, subdivision 3; 471.571, subdivision 3;
471.572, subdivisions 2, 4; 473.13, by adding a subdivision; 473.39, by adding a
subdivision; 473.446, subdivision 1; 473H.09; 473H.17, subdivision 1a; 475.59;
477A.013, subdivision 10, by adding a subdivision; 477A.017, subdivision 2,
by adding a subdivision; 477A.03, subdivisions 2a, 2b; 477A.10; 477A.11, by
adding subdivisions; 609.5316, subdivision 3; 611.27, subdivisions 13, 15;
Laws 1980, chapter 511, sections 1, subdivision 2, as amended; 2, as amended;
Laws 1991, chapter 291, article 8, section 27, subdivisions 3, as amended, 4, as
amended, 5, 6; Laws 1996, chapter 471, article 3, section 51; Laws 1999, chapter
243, article 4, section 18, subdivision 1, as amended; Laws 2008, chapter 366,
article 7, section 20; Laws 2009, chapter 88, article 5, section 17, as amended;
Laws 2011, First Special Session chapter 9, article 6, section 97, subdivision
6; Laws 2014, chapter 308, article 6, section 7; proposing coding for new law
in Minnesota Statutes, chapters 11A; 16A; 16B; 116J; 116P; 117; 273; 274;
275; 290; 297A; 416; 459; 473; 477A; 609; proposing coding for new law as
Minnesota Statutes, chapter 116X; repealing Minnesota Statutes 2014, sections
10A.322, subdivision 4; 13.4967, subdivision 2; 205.10, subdivision 3; 290.06,
subdivision 23; 290.067, subdivisions 2, 2a, 2b; 297A.61, subdivisions 50, 51,
52, 53, 54, 55, 56; 297A.992, subdivision 12; 297F.05, subdivision 1a; 477A.017,
subdivision 3; 477A.085; 477A.19; Minnesota Rules, part 4503.1400, subpart 4.

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

ARTICLE 1

INCOME AND FRANCHISE TAXES

Section 1.

new text begin [16A.728] LONG-TERM CARE SAVINGS PLAN.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

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

new text begin (b) "Long-term care expense" means the cost of long-term care in a long-term care
facility and the cost of care provided in a person's home when the person receiving the
care is unable to perform multiple basic life functions independently.
new text end

new text begin (c) "Long-term care insurance premiums" means premiums paid for a long-term care
insurance policy, as defined in section 290.0672.
new text end

new text begin (d) "Participant" means an individual who has entered into a participation agreement
or established an account under the plan with a financial institution with which the
commissioner has an agreement under subdivision 2, paragraph (a).
new text end

new text begin (e) "Qualified individual" means a person who:
new text end

new text begin (1) incurred long-term care expenses during the taxable year; or
new text end

new text begin (2) turned 50 years of age or older during the taxable year and who made payments
for long-term care insurance premiums during the taxable year.
new text end

new text begin Subd. 2. new text end

new text begin Commissioner duties; participation agreement. new text end

new text begin (a) The Minnesota
long-term care savings plan is created. The commissioner shall select the administrator of
the plan. If the commissioner receives no acceptable responses to a request for proposals
for an administrator for the plan by November 1, 2015, the commissioner may enter into
agreements with state chartered or federally chartered banks, savings banks, savings
associations, trust companies, or credit unions, or a subsidiary of such an entity, to
receive contributions in the form of account deposits. The commissioner may adopt and
promulgate rules and regulations to carry out the duties under this subdivision.
new text end

new text begin (b) If an administrator is selected, participants must enter into participation
agreements with the commissioner, and if an administrator is not selected, participants may
make contributions to an account with a financial institution with which the commissioner
has an agreement under paragraph (a). A lifetime maximum of $200,000 may be
contributed by a participant. The commissioner must adjust the dollar limitation annually
for inflation as provided in section 151 of the Internal Revenue Code of 1986, as amended.
new text end

new text begin (c) Each participation agreement must provide that the agreement may be canceled
or transferred to a spouse upon the terms and conditions set by the commissioner. If
the participation agreement is canceled or the Minnesota long-term care savings plan is
terminated, a participant may receive the principal amount of all contributions made
by the participant or on behalf of the participant plus the actual investment earnings on
the contributions, less any losses incurred on the contributions. A participant must not
receive more than the fair market value of the account under the participation agreement
on the applicable liquidation date.
new text end

new text begin (d) A participant retains ownership of all contributions up to the date of use.
new text end

new text begin (e) State income tax treatment of contributions and investment earnings is as
provided in section 290.01, subdivisions 19a and 19b.
new text end

new text begin Subd. 3. new text end

new text begin Long-term care savings plan trust. new text end

new text begin If an administrator for the Minnesota
long-term care savings plan is selected under subdivision 2, the Minnesota long-term
care savings plan trust is created. The commissioner is the trustee of the trust and is
responsible for the administration, operation, and maintenance of the plan and has all the
powers necessary to carry out and effectuate the purposes, objectives, and provisions
of the Minnesota long-term care savings plan for the administration, operation, and
maintenance of the trust, except that the investment officer has fiduciary responsibility
to make all decisions regarding the investment of the money in the trust, including the
selection of all investment options and the approval of all fees and other costs charged to
trust assets, except costs for administration, operation, and maintenance of the trust, under
the directions, guidelines, and policies established by the State Board of Investment. The
commissioner may adopt and promulgate rules for the efficient administration, operation,
and maintenance of the trust. The commissioner must not adopt and promulgate rules and
regulations that in any way interfere with the fiduciary responsibility of the state investment
officer to make all decisions regarding the investment of money in the trust. The State
Board of Investment may adopt and promulgate rules and regulations to provide for the
prudent investment of the assets of the trust. The State Board of Investment or its designee
may select and enter into agreements with individuals and entities to provide investment
advice and management of the assets held by the trust, establish investment guidelines,
objectives, and performance standards for the assets held by the trust, and approve any
fees, commissions, and expenses which directly or indirectly affect the return on assets.
new text end

new text begin Subd. 4. new text end

new text begin Authorized withdrawals. new text end

new text begin A qualified individual may make withdrawals
as a participant in the Minnesota long-term care savings plan to pay or reimburse
long-term care expenses or long-term care insurance premiums. Any participant who is
not a qualified individual or who makes a withdrawal for any reason other than a transfer
of funds to a spouse, payment of long-term care expenses or long-term care insurance
premiums, or the death of the participant is subject to a ten percent penalty on the amount
withdrawn. The commissioner shall collect the penalty.
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.

Minnesota Statutes 2014, section 62V.05, subdivision 5, is amended to read:


Subd. 5.

Health carrier and health plan requirements; participation.

(a)
Beginning January 1, 2015, the board may establish certification requirements for health
carriers and health plans to be offered through MNsure that satisfy federal requirements
under section 1311(c)(1) of the Affordable Care Act, Public Law 111-148.

(b) Paragraph (a) does not apply if by June 1, 2013, the legislature enacts regulatory
requirements that:

(1) apply uniformly to all health carriers and health plans in the individual market;

(2) apply uniformly to all health carriers and health plans in the small group market;
and

(3) satisfy minimum federal certification requirements under section 1311(c)(1) of
the Affordable Care Act, Public Law 111-148.

(c) In accordance with section 1311(e) of the Affordable Care Act, Public Law
111-148, the board shall establish policies and procedures for certification and selection
of health plans to be offered as qualified health plans through MNsure. The board shall
certify and select a health plan as a qualified health plan to be offered through MNsure, if:

(1) the health plan meets the minimum certification requirements established in
paragraph (a) or the market regulatory requirements in paragraph (b);

(2) the board determines that making the health plan available through MNsure is in
the interest of qualified individuals and qualified employers;

(3) the health carrier applying to offer the health plan through MNsure also applies
to offer health plans at each actuarial value level and service area that the health carrier
currently offers in the individual and small group markets; and

(4) the health carrier does not apply to offer health plans in the individual and
small group markets through MNsure under a separate license of a parent organization
or holding company under section 60D.15, that is different from what the health carrier
offers in the individual and small group markets outside MNsure.

(d) In determining the interests of qualified individuals and employers under
paragraph (c), clause (2), the board may not exclude a health plan for any reason specified
under section 1311(e)(1)(B) of the Affordable Care Act, Public Law 111-148. The board
may consider:

(1) affordability;

(2) quality and value of health plans;

(3) promotion of prevention and wellness;

(4) promotion of initiatives to reduce health disparities;

(5) market stability and adverse selection;

(6) meaningful choices and access;

(7) alignment and coordination with state agency and private sector purchasing
strategies and payment reform efforts; and

(8) other criteria that the board determines appropriate.

(e) For qualified health plans offered through MNsure on or after January 1, 2015,
the board shall establish policies and procedures under paragraphs (c) and (d) for selection
of health plans to be offered as qualified health plans through MNsure by February 1
of each year, beginning February 1, 2014. The board shall consistently and uniformly
apply all policies and procedures and any requirements, standards, or criteria to all health
carriers and health plans. For any policies, procedures, requirements, standards, or criteria
that are defined as rules under section 14.02, subdivision 4, the board may use the process
described in subdivision 9.

(f) For 2014, the board shall not have the power to select health carriers and health
plans for participation in MNsure. The board shall permit all health plans that meet the
certification requirements under section 1311(c)(1) of the Affordable Care Act, Public
Law 111-148, to be offered through MNsure.

(g) Under this subdivision, the board shall have the power to verify that health
carriers and health plans are properly certified to be eligible for participation in MNsure.

(h) The board has the authority to decertify health carriers and health plans that
fail to maintain compliance with section 1311(c)(1) of the Affordable Care Act, Public
Law 111-148.

(i) For qualified health plans offered through MNsure beginning January 1, 2015,
health carriers must use the most current addendum for Indian health care providers
approved by the Centers for Medicare and Medicaid Services and the tribes as part of their
contracts with Indian health care providers. MNsure shall comply with all future changes
in federal law with regard to health coverage for the tribes.

new text begin (j) Health carriers offering coverage through MNsure shall provide a premium
advance to qualified individuals eligible for a state tax credit under section 290.0661,
equal to the amount of the tax credit calculated under that section. Individuals receiving
a premium advance under this paragraph must pay to the health carrier the full amount
of the premium advance by April 15 of the year following the coverage year for which
the premium advance was provided. The MNsure eligibility system must automatically
notify health carriers:
new text end

new text begin (1) if an enrollee is eligible for a state tax credit under section 290.0661; and
new text end

new text begin (2) the amount of the applicable state tax 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, 2015.
new text end

Sec. 3.

Minnesota Statutes 2014, section 116J.8737, subdivision 5, is amended to read:


Subd. 5.

Credit allowed.

(a)(1) 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 more than $15,000,000 in credits to
qualified investors or qualified funds for taxable years beginning after December 31,
2013, and before January 1, deleted text begin2017deleted text endnew text begin 2015, and must not allocate more than $18,000,000 in
credits to qualified investors or qualified funds for taxable years beginning after December
31, 2014, and before January 1, 2019
new text end; and

(2) for taxable years beginning after December 31, 2014, and before January 1, 2017,
deleted text begin$7,500,000deleted text endnew text begin 50 percent of the amount available for the taxable yearnew text end must be allocated to
credits for qualifying investments in qualified greater Minnesota businesses and minority-
or women-owned qualified small businesses in Minnesota. Any portion of a taxable year's
credits that is reserved for qualifying investments in greater Minnesota businesses and
minority- or women-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 for 2010 must be made available on the department's
Web site by September 1, 2010, and the department must begin accepting applications
by September 1, 2010. Applications for subsequent years must be made available 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.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment for
taxable years beginning after December 31, 2014.
new text end

Sec. 4.

Minnesota Statutes 2014, section 116J.8737, subdivision 12, is amended to read:


Subd. 12.

Sunset.

This section expires for taxable years beginning after December
31, deleted text begin2016deleted text endnew text begin 2018new text end, except that reporting requirements under subdivision 6 and revocation
of credits under subdivision 7 remain in effect through deleted text begin2018deleted text endnew text begin 2020new text end for qualified
investors and qualified funds, and through deleted text begin2020deleted text endnew text begin 2022new text end for qualified small businesses,
reporting requirements under subdivision 9 remain in effect through deleted text begin2021deleted text endnew text begin 2023new text end, and the
appropriation in subdivision 11 remains in effect through deleted text begin2020deleted text endnew text begin 2022new 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. 5.

new text begin [116J.8739] TECHNOLOGY CORPORATE TAX BENEFIT REFUND
PROGRAM.
new text end

new text begin Subdivision 1. new text end

new text begin Program established. new text end

new text begin The commissioner shall establish a corporate
tax benefit refund program to allow new or expanding technology and biotechnology
companies in this state with unused net operating loss carryovers under section 290.095 to
surrender those tax benefits for refunds. The refunds must be used to assist in the funding
of costs incurred by the new or expanding technology and biotechnology company.
new text end

new text begin Subd. 2. new text end

new text begin Definitions. new text end

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

new text begin (b) "Biotechnology" means the continually expanding body of fundamental
knowledge about the functioning of biological systems from the macro level to the
molecular and subatomic levels, as well as novel products, services, technologies, and
subtechnologies developed as a result of insights gained from research advances that add
to that body of fundamental knowledge.
new text end

new text begin (c) "Biotechnology company" means an corporation that:
new text end

new text begin (1) has its headquarters or base of operations in this state;
new text end

new text begin (2) owns, has filed for, or has a valid license to use protected, proprietary intellectual
property; and
new text end

new text begin (3) is engaged in the research, development, production, or provision of
biotechnology to develop or provide products or processes for specific commercial or
public purposes including, but not limited to, medical, pharmaceutical, nutritional, and
other health-related purposes, agricultural purposes, and environmental purposes.
new text end

new text begin (d) "Full-time employee" means a person employed by a new or expanding
technology or biotechnology company for consideration for at least 35 hours per week, or
who renders any other standard of service generally accepted by custom or practice as
full-time employment and whose wages are subject to withholding under section 290.92;
or who is a partner of a new or expanding technology or biotechnology company who
works for the partnership for at least 35 hours per week, or who renders any other standard
of service generally accepted by custom or practice as full-time employment, and whose
distributive share of income, gain, loss, or deduction, or whose guaranteed payments, or
any combination of them, is subject to the payment of estimated taxes, under section
289A.25. To qualify as a full-time employee, an employee must also receive from the new
or expanding technology or biotechnology company group health benefits under a health
plan as defined under section 62A.011, subdivision 3, or under a self-insured employee
welfare benefit plan as defined in United States Code, title 29, section 1002. Full-time
employee excludes any person who works as an independent contractor or on a consulting
basis for the new or expanding technology or biotechnology company.
new text end

new text begin (e) "New or expanding" means a technology or biotechnology company that:
new text end

new text begin (1) on June 30 of the year in which the corporation files an application for surrender
of tax benefits under this section and on the date of the grant of the corporate tax benefit
certificate, has fewer than 250 employees in the United States;
new text end

new text begin (2) on June 30 of the year in which the corporation files the application, has at least
one full-time employee working in this state if the company has been incorporated for less
than three years, has at least five full-time employees working in this state if the company
has been incorporated for more than three years but fewer than five years, and has at least
ten full-time employees working in this state if the company has been incorporated for
more than five years; and
new text end

new text begin (3) on the date of the grant of the corporate tax benefit certificate, the corporation
has the number of full-time employees in this state required by clause (2).
new text end

new text begin (f) "Technology company" means a corporation that:
new text end

new text begin (1) has its headquarters or base of operations in this state;
new text end

new text begin (2) owns, has filed for, or has a valid license to use protected, proprietary intellectual
property; and
new text end

new text begin (3) employs some combination of the following: highly educated or trained
managers and workers, or both, employed in this state who use sophisticated scientific
research service or production equipment, processes, or knowledge to discover, develop,
test, transfer, or manufacture a product or service.
new text end

new text begin Subd. 3. new text end

new text begin Allocation of tax benefits; annual limit. new text end

new text begin (a) The commissioner, in
cooperation with the commissioner of revenue, shall review and approve applications by
new or expanding technology and biotechnology companies with unused but otherwise
allowable net operating loss carryovers under section 290.095 to surrender those tax
benefits for the grant of a refund. The amount of the qualifying tax benefit is the amount
of the net operating loss carryover multiplied by the new or expanding technology
or biotechnology company's anticipated apportionment percentage, as determined
under section 290.191, for the taxable year in which the benefit is surrendered and then
multiplied by the corporate franchise tax rate under section 290.06, subdivision 1.
new text end

new text begin (b) The commissioner must approve the grant of no more than $15,000,000 of
tax benefit refunds in each fiscal year. If the total amount of tax benefits requested
to be surrendered by approved applicants exceeds $15,000,000 for a fiscal year, the
commissioner, in cooperation with the commissioner of revenue, must not approve the
grant of more than $15,000,000 of tax benefits for that fiscal year and shall allocate the
grant of tax benefit refunds by approved corporations using the following method:
new text end

new text begin (1) an eligible applicant with $250,000 or less of qualifying tax benefits may
surrender the entire amount of its tax benefits;
new text end

new text begin (2) an eligible applicant with more than $250,000 of qualifying tax benefits may
surrender a minimum of $250,000 of its tax benefits; and
new text end

new text begin (3) an eligible applicant with more than $250,000 of qualifying tax benefits may
surrender additional tax benefits determined by multiplying the applicant's tax benefits,
less the minimum tax benefits that corporation is authorized to surrender under clause (2),
by a fraction, the numerator of which is the total amount of tax benefit grants that the
commissioner is authorized to approve less the total amount of tax benefits approved
under clauses (1) and (2), and the denominator of which is the total amount of tax benefits
requested to be surrendered by all eligible applicants less the total amount of tax benefit
grants approved under clauses (1) and (2).
new text end

new text begin (c) If the total amount of tax benefit grants that would be authorized using the
method under paragraph (b) exceeds $15,000,000 for a fiscal year, then the commissioner,
in cooperation with the commissioner of revenue, shall limit the total amount of tax benefit
grants authorized to $15,000,000 by applying the above method on an apportioned basis.
new text end

new text begin Subd. 4. new text end

new text begin Qualifying tax benefits and corporations. new text end

new text begin (a) For purposes of this
section, qualifying tax benefits include an eligible applicant's unused but otherwise
allowable carryover of net operating losses multiplied by the applicant's anticipated
allocation factor as determined under section 290.191 for the taxable year in which the
benefit is surrendered and subsequently multiplied by the corporation franchise tax rate
under section 290.06, subdivision 1. An eligible applicant's qualifying tax benefits are
limited to net operating losses that the applicant requests to surrender in its application to
the authority and must not, in total, exceed the maximum amount of tax benefits that the
applicant is eligible to surrender. No application for a corporate tax benefit certificate must
be approved in which the new or expanding technology or biotechnology company:
new text end

new text begin (1) has demonstrated positive net operating income in any of the two previous full
years of ongoing operations as determined on its financial statements issued according to
generally accepted accounting standards endorsed by the Financial Accounting Standards
Board; or
new text end

new text begin (2) is directly or indirectly at least 50 percent owned or controlled by another
corporation that has demonstrated positive net operating income in any of the two previous
full years of ongoing operations as determined on its financial statements issued according
to generally accepted accounting standards endorsed by the Financial Accounting
Standards Board or is part of a consolidated group of affiliated corporations, as filed for
federal income tax purposes, that in the aggregate has demonstrated positive net operating
income in any of the two previous full years of ongoing operations as determined on
its combined financial statements issued according to generally accepted accounting
standards endorsed by the Financial Accounting Standards Board.
new text end

new text begin (b) The maximum lifetime value of surrendered tax benefits that a corporation may
surrender under the program is $5,000,000.
new text end

new text begin Subd. 5. new text end

new text begin Recapture of tax benefits. new text end

new text begin The commissioner, in consultation with the
commissioner of revenue, shall establish procedures for the recapture of all of, or a portion
of, the amount of a grant of a corporate tax benefit certificate from the new or expanding
technology or biotechnology company receiving a grant for a refund of surrendered tax
benefits under this section if the taxpayer fails to use the refund as required by this section
or fails to maintain a headquarters or a base of operation in this state during the five years
following receipt of the refund, except if the failure to maintain a headquarters or a base
of operation in this state is due to the liquidation of the new or expanding technology or
biotechnology company.
new text end

new text begin Subd. 6. new text end

new text begin Approval of acquisition of tax benefits; purposes; required agreement.
new text end

new text begin (a) The commissioner must not issue a corporate tax benefit certificate unless the applicant
certifies that as of the date of the grant of the certificate that it is operating as a new or
expanding technology or biotechnology company in this state and does not intend to cease
operating as a new or expanding technology or biotechnology company in this state.
new text end

new text begin (b) The recipient of a grant under this section must use the refund to pay expenses
incurred for the operation of the new or expanding technology or biotechnology company
in this state including, but not limited to, the expenses of fixed assets, such as the
construction and acquisition and development of real estate, materials, start-up, tenant
fit-out, working capital, salaries, research and development expenditures, and any other
expenses determined by the commissioner to be necessary to carry out technology or
biotechnology company operations in this state.
new text end

new text begin (c) The commissioner shall enter into a written agreement with the new or expanding
technology or biotechnology company specifying the terms and conditions of the grant
of the certificate of tax benefits. The written agreement may require the maintenance by
the new or expanding technology or biotechnology company of a headquarters or a base
of operation in this state.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment
and applies to taxable years beginning after December 31, 2015.
new text end

Sec. 6.

Minnesota Statutes 2014, section 289A.02, subdivision 7, as amended by Laws
2015, chapter 1, section 1, 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 beginDecember
31, 2014
deleted text endnew text begin April 1, 2015new 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. 7.

Minnesota Statutes 2014, section 289A.12, is amended by adding a subdivision
to read:


new text begin Subd. 19. new text end

new text begin Charity health care services. new text end

new text begin (a) A medical professional, dentist, or
chiropractor claiming the subtraction under section 290.01, subdivision 19b, clause
(23), must file an informational report with the commissioner documenting the value
of charity health care services that the individual provided during the taxable year. A
business that employs a medical professional, dentist, or chiropractor may also file an
informational report with the commissioner documenting the value of charity health care
services its employees provided during the taxable year. The charity health care services
reported to the commissioner must be limited to those services covered under medical
assistance and for which a federal Medicaid match is available and must be calculated
at the reimbursement rates provided in section 256B.76.
new text end

new text begin (b) For purposes of this subdivision, the following terms have the meanings given:
new text end

new text begin (1) "chiropractor" means an individual licensed under chapter 148;
new text end

new text begin (2) "dentist" means an individual licensed under chapter 150A; and
new text end

new text begin (3) "medical professional" means an individual licensed under chapter 147, an
individual licensed under chapter 147B, and a mental health professional as defined under
section 245.462, subdivision 18, or section 245.4871, subdivision 27.
new text end

new text begin (c) The commissioner shall define charity health care services for purposes of this
subdivision. In developing this definition, the commissioner shall consider the criteria
specified in Minnesota Rules, part 4650.0115, subpart 2.
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, 2015.
new text end

Sec. 8.

Minnesota Statutes 2014, section 290.01, subdivision 7, is amended to read:


Subd. 7.

Resident.

(a) The term "resident" means any individual domiciled
in Minnesota, except that an individual is not a "resident" for the period of time that
the individual is a "qualified individual" as defined in section 911(d)(1) of the Internal
Revenue Code, if the qualified individual notifies the county within three months of
moving out of the country that homestead status be revoked for the Minnesota residence
of the qualified individual, and the property is not classified as a homestead while the
individual remains a qualified individual.

(b) "Resident" also means any individual domiciled outside the state who maintains
a place of abode in the state and spends in the aggregate more than one-half of the tax
year in Minnesota, unless:

(1) the individual or the spouse of the individual is in the armed forces of the United
States; or

(2) the individual is covered under the reciprocity provisions in section 290.081.

For purposes of this subdivision, presence within the state for any part of a calendar
day constitutes a day spent in the statenew text begin, except that a day spent in Minnesota for the
primary purpose of receiving medical treatment by the taxpayer, or the spouse, child, or
parent of the taxpayer, is not treated as a day spent in Minnesota. "Medical treatment"
means treatment as defined in section 213(d)(1)(A) of the Internal Revenue Code
new text end.
Individuals shall keep adequate records to substantiate the days spent outside the state.

The term "abode" means a dwelling maintained by an individual, whether or not
owned by the individual and whether or not occupied by the individual, and includes a
dwelling place owned or leased by the individual's spouse.

(c) new text beginIn determining where an individual is domiciled, new text endneither the commissioner nor
any court shall considernew text begin:
new text end

new text begin (1)new text end charitable contributions made by deleted text beginandeleted text endnew text begin thenew text end individual within or without the state deleted text beginin
determining if the individual is domiciled in Minnesota.
deleted text endnew text begin;
new text end

new text begin (2) the location of the individual's attorney, certified public accountant, or financial
adviser; or
new text end

new text begin (3) the place of business of a financial institution at which the individual applies for
any new type of credit or at which the individual opens or maintains any type of account.
new text end

new text begin (d) For purposes of this subdivision, the following terms have the meanings given
them:
new text end

new text begin (1) "financial adviser" means a financial institution or an individual engaged in
business as a certified financial planner, registered investment adviser, licensed insurance
agent, or securities broker-dealer; and
new text end

new text begin (2) "financial institution" means a financial institution as defined in section 47.015,
subdivision 1; a state or nationally chartered credit union; or a registered broker-dealer
under the Securities and Exchange Act of 1934.
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, 2014.
new text end

Sec. 9.

Minnesota Statutes 2014, section 290.01, subdivision 19, as amended by Laws
2015, chapter 1, section 2, is amended to read:


Subd. 19.

Net income.

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 subdivisions 19a to 19f.

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.

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.

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.

The Internal Revenue Code of 1986, as amended through deleted text beginDecember 31, 2014deleted text end new text beginApril
1, 2015
new text end, shall be in effect for taxable years beginning after December 31, 1996.

Except as otherwise provided, references to the Internal Revenue Code in
subdivisions 19 to 19f 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 as the changes were effective for federal purposes.
new text end

Sec. 10.

Minnesota Statutes 2014, section 290.01, subdivision 19a, is amended to read:


Subd. 19a.

Additions to federal taxable income.

For individuals, estates, and
trusts, there shall be added to federal taxable income:

(1)(i) interest income on obligations of any state other than Minnesota or a political
or governmental subdivision, municipality, or governmental agency or instrumentality
of any state other than Minnesota exempt from federal income taxes under the Internal
Revenue Code or any other federal statute; and

(ii) exempt-interest dividends as defined in section 852(b)(5) of the Internal Revenue
Code, except:

(A) the portion of the exempt-interest dividends exempt from state taxation under
the laws of the United States; and

(B) the portion of the exempt-interest dividends derived from interest income
on obligations of the state of Minnesota or its political or governmental subdivisions,
municipalities, governmental agencies or instrumentalities, but only if the portion of the
exempt-interest dividends from such Minnesota sources paid to all shareholders represents
95 percent or more of the exempt-interest dividends, including any dividends exempt
under subitem (A), that are paid by the regulated investment company as defined in section
851(a) of the Internal Revenue Code, or the fund of the regulated investment company as
defined in section 851(g) of the Internal Revenue Code, making the payment; and

(iii) for the purposes of items (i) and (ii), interest on obligations of an Indian tribal
government described in section 7871(c) of the Internal Revenue Code shall be treated as
interest income on obligations of the state in which the tribe is located;

(2) the amount of income, sales and use, motor vehicle sales, or excise taxes paid or
accrued within the taxable year under this chapter and the amount of taxes based on net
income paid, sales and use, motor vehicle sales, or excise taxes paid to any other state or
to any province or territory of Canada, to the extent allowed as a deduction under section
63(d) of the Internal Revenue Code, but the addition may not be more than the amount
by which the state itemized deduction exceeds the amount of the standard deduction as
defined in section 63(c) of the Internal Revenue Code, minus any addition that would have
been required under clause (17) if the taxpayer had claimed the standard deduction. For
the purpose of this clause, income, sales and use, motor vehicle sales, or excise taxes are
the last itemized deductions disallowed under clause (15);

(3) the capital gain amount of a lump-sum distribution to which the special tax under
section 1122(h)(3)(B)(ii) of the Tax Reform Act of 1986, Public Law 99-514, applies;

(4) the amount of income taxes paid or accrued within the taxable year under this
chapter and taxes based on net income paid to any other state or any province or territory
of Canada, to the extent allowed as a deduction in determining federal adjusted gross
income. For the purpose of this paragraph, income taxes do not include the taxes imposed
by sections 290.0922, subdivision 1, paragraph (b), 290.9727, 290.9728, and 290.9729;

(5) the amount of expense, interest, or taxes disallowed pursuant to section 290.10
other than expenses or interest used in computing net interest income for the subtraction
allowed under subdivision 19b, clause (1);

(6) the amount of a partner's pro rata share of net income which does not flow
through to the partner because the partnership elected to pay the tax on the income under
section 6242(a)(2) of the Internal Revenue Code;

(7) 80 percent of the depreciation deduction allowed under section 168(k) of the
Internal Revenue Code. For purposes of this clause, if the taxpayer has an activity that
in the taxable year generates a deduction for depreciation under section 168(k) and the
activity generates a loss for the taxable year that the taxpayer is not allowed to claim for
the taxable year, "the depreciation allowed under section 168(k)" for the taxable year is
limited to excess of the depreciation claimed by the activity under section 168(k) over the
amount of the loss from the activity that is not allowed in the taxable year. In succeeding
taxable years when the losses not allowed in the taxable year are allowed, the depreciation
under section 168(k) is allowed;

(8) 80 percent of the amount by which the deduction allowed by section 179 of the
Internal Revenue Code exceeds the deduction allowable by section 179 of the Internal
Revenue Code of 1986, as amended through December 31, 2003;

(9) to the extent deducted in computing federal taxable income, the amount of the
deduction allowable under section 199 of the Internal Revenue Code;

(10) the amount of expenses disallowed under section 290.10, subdivision 2;

(11) for taxable years beginning before January 1, 2010, the amount deducted for
qualified tuition and related expenses under section 222 of the Internal Revenue Code, to
the extent deducted from gross income;

(12) for taxable years beginning before January 1, 2010, the amount deducted for
certain expenses of elementary and secondary school teachers under section 62(a)(2)(D)
of the Internal Revenue Code, to the extent deducted from gross income;

(13) discharge of indebtedness income resulting from reacquisition of business
indebtedness and deferred under section 108(i) of the Internal Revenue Code;

(14) changes to federal taxable income attributable to a net operating loss that the
taxpayer elected to carry back for more than two years for federal purposes but for which
the losses can be carried back for only two years under section 290.095, subdivision
11
, paragraph (c);

(15) the amount of disallowed itemized deductions, but the amount of disallowed
itemized deductions plus the addition required under clause (2) may not be more than the
amount by which the itemized deductions as allowed under section 63(d) of the Internal
Revenue Code exceeds the amount of the standard deduction as defined in section 63(c) of
the Internal Revenue Code, and reduced by any addition that would have been required
under clause (17) if the taxpayer had claimed the standard deduction:

(i) the amount of disallowed itemized deductions is equal to the lesser of:

(A) three percent of the excess of the taxpayer's federal adjusted gross income
over the applicable amount; or

(B) 80 percent of the amount of the itemized deductions otherwise allowable to the
taxpayer under the Internal Revenue Code for the taxable year;

(ii) the term "applicable amount" means $100,000, or $50,000 in the case of a
married individual filing a separate return. Each dollar amount shall be increased by
an amount equal to:

(A) such dollar amount, multiplied by

(B) the cost-of-living adjustment determined under section 1(f)(3) of the Internal
Revenue Code for the calendar year in which the taxable year begins, by substituting
"calendar year 1990" for "calendar year 1992" in subparagraph (B) thereof;

(iii) the term "itemized deductions" does not include:

(A) the deduction for medical expenses under section 213 of the Internal Revenue
Code;

(B) any deduction for investment interest as defined in section 163(d) of the Internal
Revenue Code; and

(C) the deduction under section 165(a) of the Internal Revenue Code for casualty or
theft losses described in paragraph (2) or (3) of section 165(c) of the Internal Revenue
Code or for losses described in section 165(d) of the Internal Revenue Code;

(16) the amount of disallowed personal exemptions for taxpayers with federal
adjusted gross income over the threshold amount:

(i) the disallowed personal exemption amount is equal to the number of personal
exemptions allowed under section 151(b) and (c) of the Internal Revenue Code multiplied
by the dollar amount for personal exemptions under section 151(d)(1) and (2) of the
Internal Revenue Code, as adjusted for inflation by section 151(d)(4) of the Internal
Revenue Code, and by the applicable percentage;

(ii) "applicable percentage" means two percentage points for each $2,500 (or
fraction thereof) by which the taxpayer's federal adjusted gross income for the taxable
year exceeds the threshold amount. In the case of a married individual filing a separate
return, the preceding sentence shall be applied by substituting "$1,250" for "$2,500." In
no event shall the applicable percentage exceed 100 percent;

(iii) the term "threshold amount" means:

(A) $150,000 in the case of a joint return or a surviving spouse;

(B) $125,000 in the case of a head of a household;

(C) $100,000 in the case of an individual who is not married and who is not a
surviving spouse or head of a household; and

(D) $75,000 in the case of a married individual filing a separate return; and

(iv) the thresholds shall be increased by an amount equal to:

(A) such dollar amount, multiplied by

(B) the cost-of-living adjustment determined under section 1(f)(3) of the Internal
Revenue Code for the calendar year in which the taxable year begins, by substituting
"calendar year 1990" for "calendar year 1992" in subparagraph (B) thereof; deleted text beginand
deleted text end

(17) to the extent deducted in the computation of federal taxable income, for taxable
years beginning after December 31, 2010, and before January 1, 2014, the difference
between the standard deduction allowed under section 63(c) of the Internal Revenue Code
and the standard deduction allowed for 2011, 2012, and 2013 under the Internal Revenue
Code as amended through December 1, 2010deleted text begin.deleted text endnew text begin; and
new text end

new text begin (18) the amount withdrawn by a participant in the Minnesota long-term care savings
plan under section 16A.128 by a person who is not a qualified individual or for any
reason other than a transfer of funds to a spouse, payment of long-term care expenses or
long-term care insurance premiums, or the death of the participant, including withdrawals
made by reason of cancellation of the participation agreement or termination of the plan.
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, 2014.
new text end

Sec. 11.

Minnesota Statutes 2014, section 290.01, subdivision 19b, is amended to read:


Subd. 19b.

Subtractions from federal taxable income.

For individuals, estates,
and trusts, there shall be subtracted from federal taxable income:

(1) net interest income on obligations of any authority, commission, or
instrumentality of the United States to the extent includable in taxable income for federal
income tax purposes but exempt from state income tax under the laws of the United States;

(2) if included in federal taxable income, the amount of any overpayment of income
tax to Minnesota or to any other state, for any previous taxable year, whether the amount
is received as a refund or as a credit to another taxable year's income tax liability;

(3) the amount paid to others, less the amount used to claim the credit allowed under
section 290.0674, new text beginand amounts used to claim the credit under section 290.067, new text endnot to
exceed deleted text begin$1,625deleted text endnew text begin $2,500new text end for each qualifying child in deleted text begingradesdeleted text endnew text begin a prekindergarten educational
program or in
new text end kindergarten deleted text begintodeleted text endnew text begin through gradenew text end 6 and deleted text begin$2,500deleted text endnew text begin $3,750new text end for each qualifying child
in grades 7 deleted text begintodeleted text end new text beginthrough new text end12, for deleted text begintuition, textbooks, and transportation of each qualifying
child in attending an elementary or secondary school situated in Minnesota, North Dakota,
South Dakota, Iowa, or Wisconsin, wherein a resident of this state may legally fulfill the
state's compulsory attendance laws, which is not operated for profit, and which adheres
to the provisions of the Civil Rights Act of 1964 and chapter 363A. For the purposes of
this clause, "tuition" includes fees or tuition as defined in section 290.0674, subdivision
1
, clause (1). As used in this clause, "textbooks" includes books and other instructional
materials and equipment purchased or leased for use in elementary and secondary schools
in teaching only those subjects legally and commonly taught in public elementary and
secondary schools in this state. Equipment expenses qualifying for deduction includes
expenses as defined and limited in section 290.0674, subdivision 1, clause (3). "Textbooks"
does not include instructional books and materials used in the teaching of religious tenets,
doctrines, or worship, the purpose of which is to instill such tenets, doctrines, or worship,
nor does it include books
deleted text enddeleted text beginor materials for, or transportation to, extracurricular activities
including sporting events, musical or dramatic events, speech activities, driver's education,
or similar programs. No deduction is permitted for any expense the taxpayer incurred in
using the taxpayer's or the qualifying child's vehicle to provide such transportation for a
qualifying child
deleted text endnew text begin education-related expenses, as defined in section 290.0674, subdivision 1new text end.
For purposes of the subtraction provided by this clause, "qualifying child" has the meaning
given in section 32(c)(3) of the Internal Revenue Code;new text begin and "prekindergarten educational
program" has the meaning given in section 290.0674, subdivision 1. The maximum
amounts allowed for each qualifying child under this clause must be adjusted for inflation.
The commissioner shall adjust the maximum amount by the percentage determined
under the provisions of section 1(f) of the Internal Revenue Code, except that in section
1(f)(3)(B) the word "2014" is substituted for the word "1992." For 2016, the commissioner
shall then determine the percent change from the 12 months ending on August 31, 2014,
to the 12 months ending on August 31, 2015, and in each subsequent year, from the
12 months ending August 31, 2014, to the 12 months ending on August 31 of the year
preceding the taxable year. The amounts as adjusted for inflation must be rounded to the
nearest $10 amount. If the amount ends in $5, the amount is rounded up to the nearest
$10 amount. The determination of the commissioner under this subdivision is not a rule
subject to the Administrative Procedure Act in chapter 14, including section 14.386;
new text end

(4) income as provided under section 290.0802;

(5) to the extent included in federal adjusted gross income, income realized on
disposition of property exempt from tax under section 290.491;

(6) to the extent not deducted or not deductible pursuant to section 408(d)(8)(E)
of the Internal Revenue Code in determining federal taxable income by an individual
who does not itemize deductions for federal income tax purposes for the taxable year, an
amount equal to 50 percent of the excess of charitable contributions over $500 allowable
as a deduction for the taxable year under section 170(a) of the Internal Revenue Code,
under the provisions of Public Law 109-1 and Public Law 111-126;

(7) for individuals who are allowed a federal foreign tax credit for taxes that do not
qualify for a credit under section 290.06, subdivision 22, an amount equal to the carryover
of subnational foreign taxes for the taxable year, but not to exceed the total subnational
foreign taxes reported in claiming the foreign tax credit. For purposes of this clause,
"federal foreign tax credit" means the credit allowed under section 27 of the Internal
Revenue Code, and "carryover of subnational foreign taxes" equals the carryover allowed
under section 904(c) of the Internal Revenue Code minus national level foreign taxes to
the extent they exceed the federal foreign tax credit;

(8) in each of the five tax years immediately following the tax year in which an
addition is required under subdivision 19a, clause (7), or 19c, clause (12), in the case of a
shareholder of a corporation that is an S corporation, an amount equal to one-fifth of the
delayed depreciation. For purposes of this clause, "delayed depreciation" means the amount
of the addition made by the taxpayer under subdivision 19a, clause (7), or subdivision 19c,
clause (12), in the case of a shareholder of an S corporation, minus the positive value of
any net operating loss under section 172 of the Internal Revenue Code generated for the
tax year of the addition. The resulting delayed depreciation cannot be less than zero;

(9) job opportunity building zone income as provided under section 469.316;

(10) to the extent included in federal taxable income, the amount of compensation
paid to members of the Minnesota National Guard or other reserve components of the
United States military for active service, including compensation for services performed
under the Active Guard Reserve (AGR) program. For purposes of this clause, "active
service" means (i) state active service as defined in section 190.05, subdivision 5a, clause
(1); or (ii) federally funded state active service as defined in section 190.05, subdivision
5b
, and "active service" includes service performed in accordance with section 190.08,
subdivision 3
;

(11) to the extent included in federal taxable income, the amount of compensation
paid to Minnesota residents who are members of the armed forces of the United States
or United Nations for active duty performed under United States Code, title 10; or the
authority of the United Nations;

(12) an amount, not to exceed $10,000, equal to qualified expenses related to a
qualified donor's donation, while living, of one or more of the qualified donor's organs
to another person for human organ transplantation. For purposes of this clause, "organ"
means all or part of an individual's liver, pancreas, kidney, intestine, lung, or bone marrow;
"human organ transplantation" means the medical procedure by which transfer of a human
organ is made from the body of one person to the body of another person; "qualified
expenses" means unreimbursed expenses for both the individual and the qualified donor
for (i) travel, (ii) lodging, and (iii) lost wages net of sick pay, except that such expenses
may be subtracted under this clause only once; and "qualified donor" means the individual
or the individual's dependent, as defined in section 152 of the Internal Revenue Code. An
individual may claim the subtraction in this clause for each instance of organ donation for
transplantation during the taxable year in which the qualified expenses occur;

(13) deleted text beginin each of the five tax years immediately following the tax year in which an
addition is required under subdivision 19a, clause (8), or 19c, clause (13), in the case of a
shareholder of a corporation that is an S corporation, an amount equal to one-fifth of the
addition made by the taxpayer under subdivision 19a, clause (8), or 19c, clause (13), in the
case of a shareholder of a corporation that is an S corporation, minus the positive value of
any net operating loss under section 172 of the Internal Revenue Code generated for the
tax year of the addition. If the net operating loss exceeds the addition for the tax year,
a subtraction is not allowed under this clause
deleted text endnew text begin the section 179 expensing subtraction as
provided under section 290.0803, subdivision 3
new text end;

(14) to the extent included in the federal taxable income of a nonresident of
Minnesota, compensation paid to a service member as defined in United States Code, title
10, section 101(a)(5), for military service as defined in the Servicemembers Civil Relief
Act, Public Law 108-189, section 101(2);

(15) to the extent included in federal taxable income, the amount of national service
educational awards received from the National Service Trust under United States Code,
title 42, sections 12601 to 12604, for service in an approved Americorps National Service
program;

(16) to the extent included in federal taxable income, discharge of indebtedness
income resulting from reacquisition of business indebtedness included in federal taxable
income under section 108(i) of the Internal Revenue Code. This subtraction applies only
to the extent that the income was included in net income in a prior year as a result of the
addition under subdivision 19a, clause (13);

(17) the amount of the net operating loss allowed under section 290.095, subdivision
11
, paragraph (c);

(18) the amount of expenses not allowed for federal income tax purposes due
to claiming the railroad track maintenance credit under section 45G(a) of the Internal
Revenue Code;

(19) the amount of the limitation on itemized deductions under section 68(b) of the
Internal Revenue Code;

(20) the amount of the phaseout of personal exemptions under section 151(d) of
the Internal Revenue Code; deleted text beginand
deleted text end

(21) to the extent included in federal taxable income, the amount of qualified
transportation fringe benefits described in section 132(f)(1)(A) and (B) of the Internal
Revenue Code. The subtraction is limited to the lesser of the amount of qualified
transportation fringe benefits received in excess of the limitations under section
132(f)(2)(A) of the Internal Revenue Code for the year or the difference between the
maximum qualified parking benefits excludable under section 132(f)(2)(B) of the Internal
Revenue Code minus the amount of transit benefits excludable under section 132(f)(2)(A)
of the Internal Revenue Codedeleted text begin.deleted text endnew text begin;
new text end

new text begin (22) to the extent included in federal taxable income, an amount not to exceed $40
per employee per calendar month, provided that:
new text end

new text begin (i) for an individual, the subtraction equals the value of the use of an on-premises
fitness facility provided by an employer to the individual, or the value of any fees, dues, or
membership expenses paid by an employer on behalf of the individual to a fitness facility;
new text end

new text begin (ii) for an S corporation, sole proprietor, or partnership, the subtraction equals the
value of any fees, dues, or membership expenses paid on behalf of its employees to a
fitness facility;
new text end

new text begin (iii) the subtraction under this clause applies only if the use of on-premises fitness
facilities or the payment of fees, dues, or membership expenses to a fitness facility are
available on substantially the same terms to each member of a group of employees defined
under a reasonable classification by the employer, but no classification may include only
highly compensated employees, as defined under section 414(q) of the Internal Revenue
Code, or any other group that includes only executives, directors, or other managerial
employees;
new text end

new text begin (iv) the subtraction under this clause is only allowed to employers and employees for
months in which the employee uses the fitness facility for the preservation, maintenance,
encouragement, or development of physical fitness on at least eight days; and
new text end

new text begin (v) for purposes of this clause, "fitness facility" means a facility located in the state:
new text end

new text begin (A) that provides instruction in a program of physical exercise; offers facilities for
the preservation, maintenance, encouragement, or development of physical fitness; or is
the site of such a program of a state or local government;
new text end

new text begin (B) that is not a private club owned and operated by its members;
new text end

new text begin (C) that does not offer golf, hunting, sailing, or horseback riding facilities;
new text end

new text begin (D) whose fitness facility is not incidental to its overall function and purpose; and
new text end

new text begin (E) that is compliant with antidiscrimination laws under chapter 363A and applicable
federal antidiscrimination laws;
new text end

new text begin (23) to the extent not deducted in computing federal taxable income, the value of
charity health care services provided by a medical professional as defined under section
289A.12, subdivision 19, paragraph (b), clause (3), a dentist licensed under chapter
150A, or a chiropractor licensed under chapter 148, and acting within the scope of the
individual's license. For the purposes of this clause, the value of charity health care
services must be calculated at the applicable reimbursement rate provided under section
256B.76 for the medical professional, dentist, or chiropractor for services for which a
federal Medicaid match is available;
new text end

new text begin (24) for an individual who does not claim the credit under section 290.0677,
subdivision 1a, and receives compensation from a pension or other retirement pay from
the federal government for service in the military, as computed under United States Code,
title 10, sections 1401 to 1414, 1447 to 1455, or 12732 to 12733, $1,000 for each year or
portion of a year of military service, up to a maximum of 20 years of military service and
a maximum subtraction of $20,000. In the case of a married couple filing jointly, each
spouse is eligible for this subtraction. The subtraction under this clause is not limited to
the amount of compensation received from a pension or other retirement pay;
new text end

new text begin (25) to the extent included in federal taxable income, a percentage of Social Security
benefits. For purposes of this clause, for the taxable year beginning after December 31,
2014, and before January 1, 2016, the percentage is 20 percent, and the percentage
increases by 20 percentage points in each taxable year thereafter until the percentage of
Social Security benefits allowed as a subtraction under this clause is 100 percent;
new text end

new text begin (26) the amount equal to the contributions made during the taxable year to a college
savings plan account qualifying under section 529 of the Internal Revenue Code, not
including amounts rolled over from other college savings plan accounts, and not to exceed
$3,000 for married couples filing joint returns and $1,500 for all other filers. The subtraction
must not include any amount used to claim the credit allowed under section 290.0684;
new text end

new text begin (27) to the extent not deducted in determining federal taxable income, an amount
equal to contributions made to the Minnesota long-term care savings plan under section
16A.728, up to a maximum of $2,000 for married individuals filing joint returns and
$1,000 for any other individual, and any investment earnings made as a participant in the
Minnesota long-term care savings plan; and
new text end

new text begin (28) for an individual who is a first responder, an amount equal to the sum of:
new text end

new text begin (i) $7.50 per day of deemed meal expenses for two days in each week during the
taxable year that the eligible individual was on call for fewer than 21 hours; plus
new text end

new text begin (ii) $7.50 per day of deemed meal expenses for four days in each week during the
taxable year that the eligible individual was on call for 21 or more hours.
new text end

new text begin For purposes of this clause, "first responder" means an individual who meets the definition
of:
new text end

new text begin (A) ambulance service personnel in section 144E.001, subdivision 3a;
new text end

new text begin (B) an emergency medical responder in section 144E.001, subdivision 6;
new text end

new text begin (C) a volunteer ambulance attendant in section 144E.001, subdivision 15;
new text end

new text begin (D) a full-time firefighter in section 299N.03, subdivision 5; or
new text end

new text begin (E) a volunteer firefighter in section 299N.03, subdivision 7.
new text end

new text begin For the purposes of this clause, "on call" means required to respond to requests for
emergency medical services or fire help within the geographic area served by the ambulance
service or fire department of which the first responder is an employee or volunteer.
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, 2014, except that clause (23) is effective for taxable years beginning after
December 31, 2015.
new text end

Sec. 12.

Minnesota Statutes 2014, section 290.01, subdivision 19d, is amended to read:


Subd. 19d.

Corporations; modifications decreasing federal taxable income.

For
corporations, there shall be subtracted from federal taxable income after the increases
provided in subdivision 19c:

(1) the amount of foreign dividend gross-up added to gross income for federal
income tax purposes under section 78 of the Internal Revenue Code;

(2) the amount of salary expense not allowed for federal income tax purposes due to
claiming the work opportunity credit under section 51 of the Internal Revenue Code;

(3) any dividend (not including any distribution in liquidation) paid within the
taxable year by a national or state bank to the United States, or to any instrumentality of
the United States exempt from federal income taxes, on the preferred stock of the bank
owned by the United States or the instrumentality;

(4) the deduction for capital losses pursuant to sections 1211 and 1212 of the
Internal Revenue Code, except that:

(i) for capital losses incurred in taxable years beginning after December 31, 1986,
capital loss carrybacks shall not be allowed;

(ii) for capital losses incurred in taxable years beginning after December 31, 1986,
a capital loss carryover to each of the 15 taxable years succeeding the loss year shall be
allowed;

(iii) for capital losses incurred in taxable years beginning before January 1, 1987, a
capital loss carryback to each of the three taxable years preceding the loss year, subject to
the provisions of Minnesota Statutes 1986, section 290.16, shall be allowed; and

(iv) for capital losses incurred in taxable years beginning before January 1, 1987,
a capital loss carryover to each of the five taxable years succeeding the loss year to the
extent such loss was not used in a prior taxable year and subject to the provisions of
Minnesota Statutes 1986, section 290.16, shall be allowed;

(5) an amount for interest and expenses relating to income not taxable for federal
income tax purposes, if (i) the income is taxable under this chapter and (ii) the interest and
expenses were disallowed as deductions under the provisions of section 171(a)(2), 265 or
291 of the Internal Revenue Code in computing federal taxable income;

(6) in the case of mines, oil and gas wells, other natural deposits, and timber for
which percentage depletion was disallowed pursuant to subdivision 19c, clause (8), a
reasonable allowance for depletion based on actual cost. In the case of leases the deduction
must be apportioned between the lessor and lessee in accordance with rules prescribed
by the commissioner. In the case of property held in trust, the allowable deduction must
be apportioned between the income beneficiaries and the trustee in accordance with the
pertinent provisions of the trust, or if there is no provision in the instrument, on the basis
of the trust's income allocable to each;

(7) for certified pollution control facilities placed in service in a taxable year
beginning before December 31, 1986, and for which amortization deductions were elected
under section 169 of the Internal Revenue Code of 1954, as amended through December
31, 1985, an amount equal to the allowance for depreciation under Minnesota Statutes
1986, section 290.09, subdivision 7;

(8) amounts included in federal taxable income that are due to refunds of income,
excise, or franchise taxes based on net income or related minimum taxes paid by the
corporation to Minnesota, another state, a political subdivision of another state, the
District of Columbia, or a foreign country or possession of the United States to the extent
that the taxes were added to federal taxable income under subdivision 19c, clause (1), in a
prior taxable year;

(9) income or gains from the business of mining as defined in section 290.05,
subdivision 1
, clause (a), that are not subject to Minnesota franchise tax;

(10) the amount of disability access expenditures in the taxable year which are not
allowed to be deducted or capitalized under section 44(d)(7) of the Internal Revenue Code;

(11) the amount of qualified research expenses not allowed for federal income tax
purposes under section 280C(c) of the Internal Revenue Code, but only to the extent that
the amount exceeds the amount of the credit allowed under section 290.068;

(12) the amount of salary expenses not allowed for federal income tax purposes due to
claiming the Indian employment credit under section 45A(a) of the Internal Revenue Code;

(13) any decrease in subpart F income, as defined in section 952(a) of the Internal
Revenue Code, for the taxable year when subpart F income is calculated without regard to
the provisions of Division C, title III, section 303(b) of Public Law 110-343;

(14) in each of the five tax years immediately following the tax year in which an
addition is required under subdivision 19c, clause (12), an amount equal to one-fifth of
the delayed depreciation. For purposes of this clause, "delayed depreciation" means the
amount of the addition made by the taxpayer under subdivision 19c, clause (12). The
resulting delayed depreciation cannot be less than zero;

(15) deleted text beginin each of the five tax years immediately following the tax year in which an
addition is required under subdivision 19c, clause (13), an amount equal to one-fifth
of the amount of the addition
deleted text endnew text begin the section 179 expensing subtraction as provided under
section 290.0803, subdivision 3
new text end;

(16) to the extent included in federal taxable income, discharge of indebtedness
income resulting from reacquisition of business indebtedness included in federal taxable
income under section 108(i) of the Internal Revenue Code. This subtraction applies only
to the extent that the income was included in net income in a prior year as a result of the
addition under subdivision 19c, clause (16); deleted text beginand
deleted text end

(17) the amount of expenses not allowed for federal income tax purposes due
to claiming the railroad track maintenance credit under section 45G(a) of the Internal
Revenue Codedeleted text begin.deleted text endnew text begin; and
new text end

new text begin (18) to the extent included in federal taxable income, an amount equal to any fees,
dues, or membership expenses paid by an employer on behalf of each employee to a
fitness facility, as defined in subdivision 19b, clause (22), item (v), provided that:
new text end

new text begin (i) the subtraction under this clause shall not exceed $40 per employee per calendar
month;
new text end

new text begin (ii) the subtraction under this clause is only allowed to employers for months
in which the employee uses the fitness facility for the preservation, maintenance,
encouragement, or development of physical fitness on at least eight days; and
new text end

new text begin (iii) the subtraction under this clause applies only if the payment of fees, dues, or
membership expenses to a fitness facility are available on substantially the same terms
to each member of a group of employees defined under a reasonable classification by
the employer, but no classification may include only highly compensated employees,
as defined under section 414(q) of the Internal Revenue Code, or any other group that
includes only executives, directors, or other managerial employees.
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, 2014.
new text end

Sec. 13.

Minnesota Statutes 2014, section 290.01, subdivision 29, is amended to read:


Subd. 29.

Taxable income.

The term "taxable income" means:

(1) for individuals, estates, and trusts, the same as taxable net income;

(2) for corporations, the taxable net income less

(i) the net operating loss deduction under section 290.095new text begin, excluding any amount
surrendered under section 116J.8739
new text end;

(ii) the dividends received deduction under section 290.21, subdivision 4; and

(iii) the exemption for operating in a job opportunity building zone under section
469.317.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2015.
new text end

Sec. 14.

Minnesota Statutes 2014, section 290.01, subdivision 31, as amended by Laws
2015, chapter 1, section 3, 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 beginDecember
31, 2014
deleted text endnew text begin April 1, 2015new 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. When used in this chapter, the reference to "subtitle A, chapter 1,
subchapter N, part 1, of the Internal Revenue Code" is to the Internal Revenue Code as
amended through March 18, 2010.

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. 15.

Minnesota Statutes 2014, section 290.06, is amended by adding a subdivision
to read:


new text begin Subd. 37. new text end

new text begin Refund; technology corporate tax benefits certificate; appropriation.
new text end

new text begin (a) A corporation is allowed a refund equal to the amount of the qualifying tax benefits
certified to the corporation for the taxable year by the commissioner of employment and
economic development under section 116J.8739.
new text end

new text begin (b) An amount sufficient to pay the refunds under this subdivision 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, 2015, provided that no refunds may be paid under this section before July
1, 2016.
new text end

Sec. 16.

new text begin [290.0661] STATE TAX CREDIT FOR MNSURE PREMIUM
PAYMENTS.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin (a) For purposes of this section, the following definitions
apply.
new text end

new text begin (b) "MNsure" means the insurance exchange established under chapter 62V.
new text end

new text begin (c) "Federal poverty guidelines" means the federal poverty guidelines published by
the United States Department of Health and Human Services that apply to calculate the
individual's premium support credit under section 36B of the Internal Revenue Code
for the taxable year.
new text end

new text begin (d) "Qualified individual" means a resident individual applying for, or enrolled in,
qualified health plan coverage through MNsure with:
new text end

new text begin (1) an income greater than 133 percent but not exceeding 200 percent of the federal
poverty guidelines; or
new text end

new text begin (2) an income equal to or less than 133 percent of the federal poverty guidelines, if
the applicant or enrollee would have been eligible for MinnesotaCare coverage under the
eligibility criteria specified in Minnesota Statutes 2014, chapter 256L.
new text end

new text begin Subd. 2. new text end

new text begin Credit allowed; payment to health carrier. new text end

new text begin (a) A qualified individual is
allowed a credit against the tax due under this chapter equal to the amount determined
under subdivision 3.
new text end

new text begin (b) For a part-year resident, the credit must be allocated based on the percentage
calculated under section 290.06, subdivision 2c, paragraph (e).
new text end

new text begin (c) A qualified individual receiving a premium advance under section 62V.05,
subdivision 5, paragraph (j), must pay to the health carrier the full amount of the premium
advance by April 15 of the year following the coverage year for which the premium
advance was provided.
new text end

new text begin Subd. 3. new text end

new text begin Calculation of credit amount. new text end

new text begin The commissioner, in consultation with the
commissioner of human services and the MNsure board, shall provide qualified individuals
with tax credits that reduce the cost of MNsure household premiums for qualified health
plans by specified dollar amounts. The dollar amount of the tax credit must equal the base
premium reduction amount, adjusted for household size. The commissioner shall establish
separate base premium reduction amounts, based on a sliding scale, for:
new text end

new text begin (1) households with incomes not exceeding 150 percent of the federal poverty
guidelines; and
new text end

new text begin (2) households with incomes greater than 150 percent but not exceeding 200 percent
of the federal poverty guidelines.
new text end

new text begin The commissioner, in developing the tax credit methodology and the base premium
reduction amounts, shall ensure that aggregate tax credits provided under this section do
not exceed $50,000,000 per taxable year.
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 credit allowed under this
section exceeds the individual's liability under this chapter, the commissioner shall refund
the excess to the taxpayer.
new text end

new text begin (b) An amount sufficient to pay the credits required by this section is appropriated
from the general fund to the commissioner.
new text end

new text begin Subd. 5. new text end

new text begin Payment in advance. new text end

new text begin The commissioner of human services shall seek
all federal approvals and waivers necessary to pay the tax credit established under this
section on a monthly basis, in advance, to the health carrier providing qualified health
plan coverage to the qualified individual without affecting the amount of the qualified
individual's federal premium support credit. If the necessary federal approvals and
waivers are obtained, the commissioner of human services shall submit to the legislature
any legislative changes necessary to implement advanced payment of tax credits, and
the MNsure board shall require health carriers to reduce premiums charged to qualified
individuals by the amount of the applicable tax 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, 2015.
new text end

Sec. 17.

Minnesota Statutes 2014, section 290.067, subdivision 1, is amended to read:


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 the
dependent care credit for which the taxpayer is eligible pursuant to the provisions of
section 21 of the Internal Revenue Code deleted text beginsubject to the limitations provided in subdivision
2
deleted text end 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 the provisions of section 32(b)(1)(D) of
the Internal Revenue Code do not apply.

(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.

(c) If a married couple:

(1) has a child who has not attained the age of one year at the close of the taxable year;

(2) files a joint tax return for the taxable year; and

(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.

(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:

(1) the name, address, and taxpayer identification number of the person are included
on the return claiming the credit; or

(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.

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.

(e) In the case of a nonresident, part-year resident, or a person who has earned
income not subject to tax under this chapter including earned income excluded pursuant to
section 290.01, subdivision 19b, clause (9), the credit determined under section 21 of the
Internal Revenue Code must be allocated 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 spouse.

(f) For residents of Minnesota, the subtractions for military pay under section
290.01, subdivision 19b, clauses (10) and (11), are not considered "earned income not
subject to tax under this chapter."

(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."

new text begin (h) For taxpayers with federal adjusted gross income in excess of $44,000, 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 $44,000 for
taxpayers with one qualified individual or $1,200 minus five percent of federal adjusted
gross income in excess of $44,000 for taxpayers with two or more qualified individuals,
but in no case is the credit less than zero. For purposes of this paragraph, "federal adjusted
gross income" has the meaning given in section 62 of the Internal Revenue Code.
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, 2014.
new text end

Sec. 18.

Minnesota Statutes 2014, section 290.0671, subdivision 1, is amended to read:


Subdivision 1.

Credit allowed.

(a) An individualnew text begin who is a resident of Minnesotanew text end 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.

(b) For individuals with no qualifying children, the credit equals 2.10 percent of the
first $6,180 of earned income. The credit is reduced by 2.01 percent of earned income
or adjusted gross income, whichever is greater, in excess of $8,130, 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 $11,120 of earned income. The credit is reduced by 6.02 percent of earned income
or adjusted gross income, whichever is greater, in excess of $21,190, but in no case is
the credit less than zero.

(d) For individuals with two or more qualifying children, the credit equals 11 percent
of the first $18,240 of earned income. The credit is reduced by 10.82 percent of earned
income or adjusted gross income, whichever is greater, in excess of $25,130, but in no
case is the credit less than zero.

(e) For a deleted text beginnonresident ordeleted text end part-year resident, the credit must be allocated based on the
percentage calculated under section 290.06, subdivision 2c, paragraph (e).

(f) 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 290.01,
subdivision 19b
, clause (9), 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 subtractions
for military pay under section 290.01, subdivision 19b, clauses (10) and (11), are not
considered "earned income not subject to tax under this chapter."

For the purposes of this paragraph, 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."

(g) For tax years beginning after December 31, 2007, and before December 31,
2010, and for tax years beginning after December 31, 2017, the $8,130 in paragraph (b),
the $21,190 in paragraph (c), and the $25,130 in paragraph (d), after being adjusted for
inflation under subdivision 7, are each increased by $3,000 for married taxpayers filing joint
returns. For tax years beginning after December 31, 2008, the commissioner shall annually
adjust the $3,000 by the percentage determined pursuant to the provisions of section 1(f)
of the Internal Revenue Code, except that in section 1(f)(3)(B), the word "2007" shall be
substituted for the word "1992." For 2009, the commissioner shall then determine the
percent change from the 12 months ending on August 31, 2007, to the 12 months ending on
August 31, 2008, and in each subsequent year, from the 12 months ending on August 31,
2007, to the 12 months ending on August 31 of the year preceding the taxable year. The
earned income thresholds as adjusted for inflation must be rounded to the nearest $10. If the
amount ends in $5, the amount is rounded up to the nearest $10. The determination of the
commissioner under this subdivision is not a rule under the Administrative Procedure Act.

(h)(1) For tax years beginning after December 31, 2012, and before January 1, 2014,
the $5,770 in paragraph (b), the $15,080 in paragraph (c), and the $17,890 in paragraph (d),
after being adjusted for inflation under subdivision 7, are increased by $5,340 for married
taxpayers filing joint returns; and (2) for tax years beginning after December 31, 2013, and
before January 1, 2018, the $8,130 in paragraph (b), the $21,190 in paragraph (c), and the
$25,130 in paragraph (d), after being adjusted for inflation under subdivision 7, are each
increased by $5,000 for married taxpayers filing joint returns. For tax years beginning
after December 31, 2010, and before January 1, 2012, and for tax years beginning after
December 31, 2013, and before January 1, 2018, the commissioner shall annually adjust
the $5,000 by the percentage determined pursuant to the provisions of section 1(f) of
the Internal Revenue Code, except that in section 1(f)(3)(B), the word "2008" shall be
substituted for the word "1992." For 2011, the commissioner shall then determine the
percent change from the 12 months ending on August 31, 2008, to the 12 months ending on
August 31, 2010, and in each subsequent year, from the 12 months ending on August 31,
2008, to the 12 months ending on August 31 of the year preceding the taxable year. The
earned income thresholds as adjusted for inflation must be rounded to the nearest $10. If the
amount ends in $5, the amount is rounded up to the nearest $10. The determination of the
commissioner under this subdivision is not a rule under the Administrative Procedure Act.

(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, 2014.
new text end

Sec. 19.

Minnesota Statutes 2014, section 290.0671, subdivision 6a, is amended to read:


Subd. 6a.

TANF appropriation for working family credit expansion.

(a) On
an annual basis the commissioner of revenue, with the assistance of the commissioner
of human services, shall calculate the value of the refundable portion of the Minnesota
Working Family Credit provided under this section that qualifies for payment with funds
from the federal Temporary Assistance for Needy Families (TANF) block grant. Of this
total amount, the commissioner of revenue shall estimate the portion entailed by the
expansion of the credit rates new text beginprovided in Laws 2000, chapter 490, article 4, section 17,
new text endfor individuals with qualifying children over the rates provided in Laws 1999, chapter
243, article 2, section 12.

(b) An amount sufficient to pay the refunds entailed by the expansion of the credit
rates new text beginprovided in Laws 2000, chapter 490, article 4, section 17, new text endfor individuals with
qualifying children over the rates provided in Laws 1999, chapter 243, article 2, section
12, as estimated in paragraph (a), is appropriated to the commissioner of human services
from the federal Temporary Assistance for Needy Families (TANF) block grant funds, for
transfer to the commissioner of revenue for deposit in the general fund.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for transfers in fiscal
year 2015 and thereafter.
new text end

Sec. 20.

Minnesota Statutes 2014, section 290.0672, subdivision 2, is amended to read:


Subd. 2.

Credit.

A taxpayer is allowed a credit against the tax imposed by this
chapter for long-term care insurance policy premiums paid during the tax year. The credit
for each policy equals deleted text begin25deleted text endnew text begin 50new text end percent of premiums paid to the extent not deducted in
determining federal taxable income. A taxpayer may claim a credit for only one policy for
each qualified beneficiary. A maximum of deleted text begin$100deleted text endnew text begin $150new text end applies to each qualified beneficiary.
The maximum total credit allowed per year is deleted text begin$200deleted text endnew text begin $300new text end for married couples filing joint
returns and deleted text begin$100deleted text endnew text begin $150new text end for all other filers. For a nonresident or part-year resident, the credit
determined under this section 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 for taxable years beginning after
December 31, 2014.
new text end

Sec. 21.

Minnesota Statutes 2014, section 290.0674, subdivision 1, is amended to read:


Subdivision 1.

Credit allowed.

An individual is allowed a credit against the
tax imposed by this chapter in an amount equal to 75 percent of the amount paid for
education-related expenses for a qualifying child in new text begina prekindergarten educational program
or in
new text endkindergarten through grade 12. For purposes of this section, "education-related
expenses" means:

(1) fees or tuition for instruction by an instructor under section 120A.22, subdivision
10
, clause (1), (2), (3), (4), or (5), or a member of the Minnesota Music Teachers
Association, and who is not a lineal ancestor or sibling of the dependent for instruction
outside the regular school day or school year, including tutoring, driver's education
offered as part of school curriculum, regardless of whether it is taken from a public or
private entity or summer camps, in grade or age appropriate curricula that supplement
curricula and instruction available during the regular school year, that assists a dependent
to improve knowledge of core curriculum areas or to expand knowledge and skills under
the required academic standards under section 120B.021, subdivision 1, and the elective
standard under section 120B.022, subdivision 1, clause (2), and that do not include the
teaching of religious tenets, doctrines, or worship, the purpose of which is to instill such
tenets, doctrines, or worship;

new text begin (2) fees for enrollment in a prekindergarten educational program to the extent not
used to claim the credit under section 290.067;
new text end

deleted text begin (2)deleted text endnew text begin (3)new text end expenses for textbooks, including books and other instructional materials and
equipment purchased or leased for use in elementary and secondary schools in teaching
only those subjects legally and commonly taught in public elementary and secondary
schools in this state. "Textbooks" does not include instructional books and materials
used in the teaching of religious tenets, doctrines, or worship, the purpose of which is
to instill such tenets, doctrines, or worship, nor does it include books or materials for
extracurricular activities including sporting events, musical or dramatic events, speech
activities, driver's education, or similar programs;

deleted text begin (3)deleted text endnew text begin (4)new text end a maximum expense of $200 per family for personal computer hardware,
excluding single purpose processors, and educational software that assists a dependent to
improve knowledge of core curriculum areas or to expand knowledge and skills under
the required academic standards under section 120B.021, subdivision 1, and the elective
standard under section 120B.022, subdivision 1, clause (2), purchased for use in the
taxpayer's home and not used in a trade or business regardless of whether the computer is
required by the dependent's school; and

deleted text begin (4)deleted text endnew text begin (5)new text end the amount paid to others for new text begintuition and new text endtransportation of a qualifying child
attending an elementary or secondary school situated in Minnesota, North Dakota, South
Dakota, Iowa, or Wisconsin, wherein a resident of this state may legally fulfill the state's
compulsory attendance laws, which is not operated for profit, and which adheres to the
provisions of the Civil Rights Act of 1964 and chapter 363A.new text begin Amounts paid to others for
transportation do not include any expense the taxpayer incurred in using the taxpayer's or
the qualifying child's vehicle to provide transportation for a qualifying child.
new text end

For purposes of this section, "qualifying child" has the meaning given in section
32(c)(3) of the Internal Revenue Code.

new text begin As used in this section, "prekindergarten educational program" means:
new text end

new text begin (i) prekindergarten programs established by a school district under chapter 124D;
new text end

new text begin (ii) preschools, nursery schools, and early childhood development programs licensed
by the Department of Human Services and eligible for the provider rate differential for
accreditation under section 119B.13, subdivision 3a;
new text end

new text begin (iii) Montessori programs affiliated with or accredited by the American Montessori
Society or American Montessori International;
new text end

new text begin (iv) child care programs provided by family day care providers holding a current early
childhood development credential approved by the commissioner of human services; and
new text end

new text begin (v) a prekindergarten program that participates in the quality rating and improvement
system under section 124D.142.
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, 2014.
new text end

Sec. 22.

Minnesota Statutes 2014, section 290.0674, subdivision 2, is amended to read:


Subd. 2.

Limitations.

(a) For claimants with income not greater than deleted text begin$33,500
deleted text endnew text begin$47,500new text end, the maximum credit allowed for a family is deleted text begin$1,000deleted text endnew text begin $1,500new text end multiplied by the
number of qualifying children in deleted text beginkindergartendeleted text endnew text begin a prekindergarten educational program
new text endthrough grade 12 in the family. The maximum credit for families with one qualifying
child in deleted text beginkindergartendeleted text endnew text begin a prekindergarten educational programnew text end through grade 12 is reduced
by $1 for each deleted text begin$4deleted text endnew text begin $6new text end of household income over deleted text begin$33,500deleted text endnew text begin $47,500new text end, and the maximum
credit for families with two or more qualifying children in deleted text beginkindergartendeleted text endnew text begin a prekindergarten
educational program
new text end through grade 12 is reduced by deleted text begin$2deleted text endnew text begin $1new text end for each deleted text begin$4deleted text endnew text begin $3new text end of household
income over deleted text begin$33,500deleted text endnew text begin $47,500new text end, but in no case is the credit less than zero.

deleted text begin For purposes of this section "income" has the meaning given in section 290.067,
subdivision 2a
.
deleted text end In the case of a married claimant, a credit is not allowed unless a joint
income tax return is filed.

(b) 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 (c) For purposes of this section, "income" means the sum of the following:
new text end

new text begin (1) federal adjusted gross income as defined in section 62 of the Internal Revenue
Code; and
new text end

new text begin (2) the sum of the following amounts to the extent not included in clause (1):
new text end

new text begin (i) all nontaxable income;
new text end

new text begin (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;
new text end

new text begin (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;
new text end

new text begin (iv) cash public assistance and relief;
new text end

new text begin (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;
new text end

new text begin (vi) interest received from the federal or a state government or any instrumentality
or political subdivision thereof;
new text end

new text begin (vii) workers' compensation;
new text end

new text begin (viii) nontaxable strike benefits;
new text end

new text begin (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;
new text end

new text begin (x) a lump-sum distribution under section 402(e)(3) of the Internal Revenue Code of
1986, as amended through December 31, 1995;
new text end

new text begin (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;
new text end

new text begin (xii) nontaxable scholarship or fellowship grants;
new text end

new text begin (xiii) the amount of deduction allowed under section 199 of the Internal Revenue
Code;
new text end

new text begin (xiv) the amount of deduction allowed under section 220 or 223 of the Internal
Revenue Code;
new text end

new text begin (xv) the amount deducted for tuition expenses under section 222 of the Internal
Revenue Code; and
new text end

new text begin (xvi) the amount deducted for certain expenses of elementary and secondary school
teachers under section 62(a)(2)(D) of the Internal Revenue Code.
new text end

new text begin In the case of an individual who files an income tax return on a fiscal year basis, the
term "federal adjusted gross income" means federal adjusted gross income reflected in the
fiscal year ending in the next calendar year. Federal adjusted gross income may 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.
new text end

new text begin (d) "Income" does not include:
new text end

new text begin (1) amounts excluded pursuant to the Internal Revenue Code, sections 101(a) and 102;
new text end

new text begin (2) amounts of any pension or annuity that were exclusively funded by the claimant
or spouse if the funding payments were not excluded from federal adjusted gross income
in the years when the payments were made;
new text end

new text begin (3) surplus food or other relief in kind supplied by a governmental agency;
new text end

new text begin (4) relief granted under chapter 290A;
new text end

new text begin (5) child support payments received under a temporary or final decree of dissolution
or legal separation; and
new text end

new text begin (6) 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.
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, 2014.
new text end

Sec. 23.

Minnesota Statutes 2014, section 290.0674, is amended by adding a
subdivision to read:


new text begin Subd. 6. new text end

new text begin Inflation adjustment. new text end

new text begin The credit amount and the income threshold at
which the maximum credit begins to be reduced in subdivision 2 must be adjusted for
inflation. The commissioner shall adjust the credit amount and income threshold by the
percentage determined under the provisions of section 1(f) of the Internal Revenue Code,
except that in section 1(f)(3)(B) the word "2014" is substituted for the word "1992." For
2016, the commissioner shall then determine the percent change from the 12 months
ending on August 31, 2014, to the 12 months ending on August 31, 2015, and in each
subsequent year, from the 12 months ending August 31, 2014, to the 12 months ending on
August 31 of the year preceding the taxable year. The credit amount and income threshold,
as adjusted for inflation, must be rounded to the nearest $10 amount. If the amount ends
in $5, the amount is rounded up to the nearest $10 amount. The determination of the
commissioner under this subdivision is not a rule subject to the Administrative Procedure
Act in chapter 14, including section 14.386.
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, 2014.
new text end

Sec. 24.

Minnesota Statutes 2014, section 290.0677, subdivision 2, is amended to read:


Subd. 2.

Definitions.

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

(b) "Designated area" means a:

(1) combat zone designated by Executive Order from the President of the United
States;

(2) qualified hazardous duty area, designated in Public Law; or

(3) location certified by the U. S. Department of Defense as eligible for combat zone
tax benefits due to the location's direct support of military operations.

(c) "Active military service" means active duty service in any of the United States
armed forces, the National Guard, or reserves.

(d) "Qualified individual" means an individual who has:

(1) met one of the following criteria:

(i) has served at least 20 years in the military;

(ii) has a service-connected disability rating of 100 percent for a total and permanent
disability; or

(iii) has been determined by the military to be eligible for compensation from a
pension or other retirement pay from the federal government for service in the military,
as computed under United States Code, title 10, sections 1401 to 1414, 1447 to 1455,
or 12733; deleted text beginand
deleted text end

(2) separated from military service before the end of the taxable yearnew text begin; and
new text end

new text begin (3) has not claimed the subtraction under section 290.01, subdivision 19b, clause (24)new text end.

(e) "Adjusted gross income" has the meaning given in section 61 of the Internal
Revenue Code.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2014.
new text end

Sec. 25.

Minnesota Statutes 2014, section 290.068, subdivision 1, is amended to read:


Subdivision 1.

Credit allowed.

new text beginSubject to the requirements in subdivision 8, new text enda
corporation, deleted text beginpartners in a partnership, or shareholders in a corporation treated as an "S"
corporation under section 290.9725 are
deleted text endnew text begin individual, trust, or estate isnew text end allowed a credit
against the tax computed under this chapter for the taxable year equal to:

(a) ten percent of the first $2,000,000 of the excess (if any) of

(1) the qualified research expenses for the taxable year, over

(2) the base amount; and

(b) deleted text begin2.5deleted text endnew text begin fournew text end percent on all of such excess expenses over $2,000,000.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2015.
new text end

Sec. 26.

Minnesota Statutes 2014, section 290.068, subdivision 3, is amended to read:


Subd. 3.

Limitation; carryover.

(a) new text beginExcept as provided in subdivision 6a,
paragraph (b),
new text endthe credit deleted text beginfor a taxable year beginning before January 1, 2010, and after
December 31, 2012,
deleted text end shall not exceed the liability for tax. "Liability for tax" for purposes
of this section means the sum of the tax imposed under section 290.06, subdivisions 1 and
2c
, for the taxable year reduced by the sum of the nonrefundable credits allowed under
this chapter, on all of the entities required to be included on the combined report of the
unitary business. If the amount of the credit allowed exceeds the liability for tax of the
taxpayer, but is allowed as a result of the liability for tax of other members of the unitary
group for the taxable year, the taxpayer must allocate the excess as a research credit
to another member of the unitary group.

(b) In the case of a corporation which is a partner in a partnership, the credit allowed
for the taxable year shall not exceed the lesser of the amount determined under paragraph
(a) for the taxable year or an amount (separately computed with respect to the corporation's
interest in the trade or business or entity) equal to the amount of tax attributable to that
portion of taxable income which is allocable or apportionable to the corporation's interest
in the trade or business or entity.

(c) If the amount of the credit determined under this section for any taxable year
exceeds the limitation under paragraph (a) or (b), including amounts new text beginallowed as a refund
under subdivision 6a, paragraph (b), or
new text endallocated to other members of the unitary group,
the excess shall be a research credit carryover to each of the 15 succeeding taxable years.
The entire amount of the excess unused credit for the taxable year shall be carried first
to the earliest of the taxable years to which the credit may be carried and then to each
successive year to which the credit may be carried. The amount of the unused credit
which may be added under this clause shall not exceed the taxpayer's liability for tax
less the research credit for the taxable year.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2014.
new text end

Sec. 27.

Minnesota Statutes 2014, section 290.068, subdivision 6a, is amended to read:


Subd. 6a.

Credit to be refundable.

new text begin(a) new text endIf the amount of credit allowed in this
section for qualified research expenses incurred in taxable years beginning after December
31, 2009, and before January 1, 2013, exceeds the taxpayer's deleted text begintaxdeleted text end liability new text beginfor tax new text endunder this
chapter, the commissioner shall refund the excess amount. The credit allowed for qualified
research expenses incurred in taxable years beginning after December 31, 2009, and before
January 1, 2013, must be used before any research credit earned under subdivision 3.

new text begin (b) If the first $200,000 of the credit allowed in this section for qualified research
expenses incurred in taxable years beginning after December 31, 2014, exceeds the
taxpayer's liability for tax under this chapter, the commissioner shall refund the excess
amount. The $200,000 limit must be applied at the corporation, partnership, or other
entity level. The credit allowed for qualified research expenses incurred in taxable
years beginning before January 1, 2015, must be used before any research credit under
subdivision 3.
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, 2014.
new text end

Sec. 28.

Minnesota Statutes 2014, section 290.068, is amended by adding a subdivision
to read:


new text begin Subd. 8. new text end

new text begin Applications; certification. new text end

new text begin (a) A taxpayer claiming a credit under this
section must apply to the commissioner of employment and economic development for
a determination that the expenses for which the credit is claimed are qualified research
expenses. The application must be submitted by September 15 of the calendar year
following the end of the taxable year in which the qualified research expenses were
incurred. The application must be in a form and manner prescribed by the commissioner
of employment and economic development, in consultation with the commissioner, and
must contain information sufficient to verify that the expenses for which the credit is
claimed under this section are qualified research expenses.
new text end

new text begin (b) The commissioner of employment and economic development must notify the
taxpayer of the determination of the application under paragraph (a) no later than 90 days
after the application is received.
new text end

new text begin (c) Upon approving an application for credit under paragraph (a), the commissioner
of employment and economic development must issue a credit certificate to the taxpayer
that verifies eligibility for the credit and states the amount of credit and the taxable year to
which the credit applies. The commissioner of employment and economic development
must notify the commissioner of the issuance of the credit certificate, the amount of the
credit, and the taxable year to which the credit applies.
new text end

new text begin (d) The taxpayer claiming the credit under this section must file an amended return
for the taxable year to which the credit applies. The return must contain a copy of the
credit certificate issued under paragraph (c).
new text end

new text begin (e) A credit must not be issued under this section unless the commissioner has
received the certification required under paragraph (c).
new text end

new text begin (f) For purposes of this subdivision, "taxpayer" excludes:
new text end

new text begin (1) a corporation subject to tax under section 290.06, subdivision 1; and
new text end

new text begin (2) an individual claiming a credit for qualified research expenditures of an S
corporation or partnership.
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, 2015.
new text end

Sec. 29.

new text begin [290.0682] CREDIT FOR ATTAINING MASTER'S DEGREE IN
TEACHER'S LICENSURE FIELD.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

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

new text begin (b) "Master's degree program" means a graduate level program at an accredited
university leading to a master of arts or science degree in a core content area directly
related to a qualified teacher's licensure field. The master's degree program may not
include pedagogy or a pedagogy component. To be eligible under this credit, a licensed
elementary school teacher must pursue and complete a master's degree program in a core
content area in which the teacher provides direct classroom instruction.
new text end

new text begin (c) "Qualified teacher" means a K-12 teacher who:
new text end

new text begin (1) currently holds a continuing license granted by the Minnesota Board of Teaching;
new text end

new text begin (2) began a master's degree program after June 30, 2015; and
new text end

new text begin (3) completes the master's degree program during the taxable year.
new text end

new text begin (d) "Core content area" means the academic subject of reading, English or language
arts, mathematics, science, foreign languages, civics and government, economics, arts,
history, or geography.
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 who is a qualified teacher is allowed a
credit against the tax imposed under this chapter. The credit equals $2,500.
new text end

new text begin (b) For a nonresident or a part-year resident, the credit under this subdivision
must be allocated based on the percentage calculated under section 290.06, subdivision
2c, paragraph (e).
new text end

new text begin (c) A qualified teacher may claim the credit in this section only one time for each
master's degree program completed in a core content area.
new text end

new text begin Subd. 3. new text end

new text begin Credit refundable. new text end

new text begin (a) If the amount of the credit for which an individual
is eligible exceeds the individual's liability for tax under this chapter, the commissioner
shall refund the excess to the individual.
new text end

new text begin (b) The amount necessary to pay the refunds required by this section is appropriated
to the commissioner from the general fund.
new text end

new text begin Subd. 4. new text end

new text begin Delayed payment of 2015 and 2016 credits. new text end

new text begin For master's degree
programs completed in taxable years beginning after December 31, 2014, and before
January 1, 2017, the individual may claim the corresponding credit in the taxable year
beginning after December 31, 2016, and before January 1, 2018, but not earlier. Credits
claimed for taxable years beginning after December 31, 2014, and before January 1, 2017,
are in addition to any credit allowed for the taxable year beginning after December 31,
2016, and before January 1, 2018.
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, 2014.
new text end

Sec. 30.

new text begin [290.0683] STUDENT LOAN CREDIT.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

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

new text begin (b) "Adjusted gross income" means federal adjusted gross income as defined in
section 62 of the Internal Revenue Code.
new text end

new text begin (c) "Earned income" has the meaning given in section 32(c) of the Internal Revenue
Code.
new text end

new text begin (d) "Eligible individual" means a resident individual with one or more qualified
education loans related to an undergraduate or graduate degree program at a postsecondary
educational institution.
new text end

new text begin (e) "Eligible loan payments" means the amount the eligible individual paid during
the taxable year to pay principal and interest on qualified education loans.
new text end

new text begin (f) "Postsecondary educational institution" means a postsecondary institution eligible
for state student aid under section 136A.103 or, if the institution is not located in this state,
a postsecondary institution participating in the federal Pell Grant program under Title IV
of the Higher Education Act of 1965, Public Law 89-329, as amended.
new text end

new text begin (g) "Qualified education loan" has the meaning given in section 221 of the Internal
Revenue Code, but is limited to indebtedness incurred on behalf of the eligible individual
or the eligible individual's spouse.
new text end

new text begin Subd. 2. new text end

new text begin Credit allowed. new text end

new text begin (a) An eligible individual is allowed a credit against the
tax due under this chapter.
new text end

new text begin (b) The credit for an eligible individual equals the least of:
new text end

new text begin (1) eligible loan payments minus ten percent of an amount equal to adjusted gross
income in excess of $10,000, but in no case less than zero;
new text end

new text begin (2) the earned income for the taxable year of the eligible individual and spouse,
if any; or
new text end

new text begin (3) the sum of:
new text end

new text begin (i) the interest portion of eligible loan payments made during the taxable year; and
new text end

new text begin (ii) ten percent of the original loan amount of all qualified education loans of the
eligible individual and the eligible individual's spouse.
new text end

new text begin (c) For a part-year resident, the credit must be allocated based on the percentage
calculated under section 290.06, subdivision 2c, paragraph (e).
new text end

new text begin Subd. 3. new text end

new text begin Credit refundable. new text end

new text begin If the amount of credit that an individual is eligible
to receive under this section exceeds the individual's tax liability under this chapter, the
commissioner shall refund the excess to the individual.
new text end

new text begin Subd. 4. new text end

new text begin Appropriation. new text end

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

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2014.
new text end

Sec. 31.

new text begin [290.0684] SECTION 529 COLLEGE SAVINGS PLAN CREDIT.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin For purposes of this section, the term "federal adjusted
gross income" has the meaning given under section 62(a) of the Internal Revenue Code,
and "nonqualified distribution" means any distribution that is includible in gross income
under section 529 of the Internal Revenue Code.
new text end

new text begin Subd. 2. new text end

new text begin Credit allowed. new text end

new text begin (a) A credit of up to $500 is allowed to a resident individual
against the tax imposed by this chapter, subject to the limitations in paragraph (b).
new text end

new text begin (b) The credit allowed must be calculated by applying the following rates to the
amount contributed to a college savings plan account qualifying under section 529 of the
Internal Revenue Code, in a taxable year:
new text end

new text begin (1) 50 percent for individual filers and married couples filing a joint return who have
federal adjusted gross income of less than $80,000;
new text end

new text begin (2) 25 percent for married couples filing a joint return who have federal adjusted
gross income over $80,000, but not more than $100,000;
new text end

new text begin (3) ten percent for married couples filing a joint return who have federal adjusted
gross income over $100,000, but not more than $120,000; and
new text end

new text begin (4) five percent for married couples filing a joint return who have federal adjusted
gross income over $120,000, but not more than $160,000.
new text end

new text begin (c) The income thresholds in paragraph (b), clauses (1) to (4), used to calculate the
credit, must be adjusted for inflation. The commissioner shall adjust by the percentage
determined under the provisions of section 1(f) of the Internal Revenue Code, except that
in section 1(f)(3)(B) the word "2014" is substituted for the word "1992." For 2016, the
commissioner shall then determine the percent change from the 12 months ending on
August 31, 2014, to the 12 months ending on August 31, 2015, and in each subsequent
year, from the 12 months ending on August 31, 2014, to the 12 months ending on August
31 of the year preceding the taxable year. The income thresholds as adjusted for inflation
must be rounded to the nearest $10 amount. If the amount ends in $5, the amount is
rounded up to the nearest $10 amount. The determination of the commissioner under this
subdivision is not a rule under the Administrative Procedure Act including section 14.386.
new text end

new text begin Subd. 3. new text end

new text begin Credit refundable. new text end

new text begin If the amount of credit that an individual is eligible
to receive under this section exceeds the individual's tax liability under this chapter, the
commissioner shall refund the excess to the individual.
new text end

new text begin Subd. 4. new text end

new text begin Allocation. new text end

new text begin For a part-year resident, the credit must be allocated based on
the percentage calculated under section 290.06, subdivision 2c, paragraph (e).
new text end

new text begin Subd. 5. new text end

new text begin Recapture of credit. new text end

new text begin In the case of a nonqualified distribution, the
taxpayer is liable to the commissioner for the lesser of: ten percent of the amount of the
nonqualified distribution, or the sum of credits received under this section for all years.
new text end

new text begin Subd. 6. new text end

new text begin Appropriation. new text end

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

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2014.
new text end

Sec. 32.

new text begin [290.0803] SECTION 179 EXPENSING SUBTRACTION.
new text end

new text begin Subdivision 1. new text end

new text begin Current year allowance. new text end

new text begin (a) In each of the five tax years
immediately following the tax year in which an addition is required under section 290.01,
subdivision 19a, clause (8), or 19c, clause (13), the current year allowance equals one-fifth
of the addition made by the taxpayer under section 290.01, subdivision 19a, clause (8),
or 19c, clause (13).
new text end

new text begin (b) In the case of a shareholder of a corporation that is an S corporation, the current
year allowance is reduced by the positive value of any net operating loss under section
172 of the Internal Revenue Code generated for the tax year of the addition and, if the net
operating loss exceeds the addition for the tax year, the current year allowance is zero.
new text end

new text begin Subd. 2. new text end

new text begin Section 179 expensing carryover. new text end

new text begin For purposes of this section, the current
year allowance determined under subdivision 1 is considered to be the last subtraction
allowed in determining taxable income. If the amount allowed under subdivision 1
exceeds taxable income, then the excess is a section 179 expensing carryover to each
of the ten succeeding taxable years. The entire amount of the section 179 expensing
carryover is carried first to the earliest taxable year to which the section 179 expensing
carryover may be carried and then to each successive year to which the section 179
expensing carryover may be carried.
new text end

new text begin Subd. 3. new text end

new text begin Section 179 expensing subtraction. new text end

new text begin A taxpayer is allowed a section 179
expensing subtraction from federal taxable income. The subtraction equals the sum of:
new text end

new text begin (1) the current year allowance determined under subdivision 1; and
new text end

new text begin (2) any section 179 expensing carryover from prior taxable years determined under
subdivision 2.
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, 2014.
new text end

Sec. 33.

Minnesota Statutes 2014, section 290.081, is amended to read:


290.081 INCOME OF NONRESIDENTS, RECIPROCITY.

(a) The compensation received for the performance of personal or professional
services within this state by an individual whose residence, place of abode, and place
customarily returned to at least once a month is in another state, shall be excluded from
gross income to the extent such compensation is subject to an income tax imposed by the
state of residence; provided that such state allows a similar exclusion of compensation
received by residents of Minnesota for services performed therein.

(b) When it is deemed to be in the best interests of the people of this state, the
commissioner may determine that the provisions of paragraph (a) shall not apply. As long
as the provisions of paragraph (a) apply between Minnesota and Wisconsin, the provisions
of paragraph (a) shall apply to any individual who is domiciled in Wisconsin.

(c) For the purposes of paragraph (a), whenever the Wisconsin tax on Minnesota
residents which would have been paid Wisconsin without paragraph (a) exceeds the
Minnesota tax on Wisconsin residents which would have been paid Minnesota without
paragraph (a), or vice versa, then the state with the net revenue loss resulting from
paragraph (a) shall receive from the other state the amount of such loss. This provision
shall be effective for all years beginning after December 31, 1972. The data used for
computing the loss to either state shall be determined on or before September 30 of the
year following the close of the previous calendar year.

(d)(1) Interest is payable on all amounts calculated under paragraph (c) relating
to taxable years beginning after December 31, 2000. Interest accrues from July 1 of
the taxable year.

(2) The commissioner of revenue is authorized to enter into agreements with the
state of Wisconsin specifying the reciprocity payment due dates, conditions constituting
delinquency, interest rates, and a method for computing interest duenew text begin, if the taxing official
of the state of Wisconsin agrees to terms consistent with clause (3)
new text end.

deleted text begin (3) For agreements entered into before October 1, 2014, the annual compensation
required under paragraph (c) must equal at least the net revenue loss minus $1,000,000
per fiscal year.
deleted text end

deleted text begin (4) For agreements entered into after September 30, 2014,deleted text end new text begin(3) new text endThe annual
compensation required under paragraph (c) must equal the net revenue loss per fiscal year.

deleted text begin (5)deleted text end For the purposes of deleted text beginclauses (3) and (4)deleted text endnew text begin this clausenew text end, "net revenue loss" means
the difference betweennew text begin:
new text end

new text begin (i)new text end the amount of Minnesota income taxes Minnesota forgoes by not taxing
Wisconsin residents on income subject to reciprocitynew text begin less the cost of providing refundable
credits in excess of liability under this chapter to Wisconsin residents;
new text end and

new text begin (ii)new text end the deleted text begincredit Minnesota would have been required to give under section 290.06,
subdivision 22
, to Minnesota residents working in Wisconsin had there not been
reciprocity
deleted text endnew text begin amount of Wisconsin income taxes Wisconsin forgoes by not taxing Minnesota
residents on income subject to reciprocity
new text end.

(e) If an agreement cannot be reached as to the amount of the loss, the commissioner
of revenue and the taxing official of the state of Wisconsin shall each appoint a member
of a board of arbitration and these members shall appoint the third member of the board.
The board shall select one of its members as chair. Such board may administer oaths, take
testimony, subpoena witnesses, and require their attendance, require the production of
books, papers and documents, and hold hearings at such places as are deemed necessary.
The board shall then make a determination as to the amount to be paid the other state
which determination shall be final and conclusive.

(f) The commissioner may furnish copies of returns, reports, or other information to
the taxing official of the state of Wisconsin, a member of the board of arbitration, or a
consultant under joint contract with the states of Minnesota and Wisconsin for the purpose
of making a determination as to the amount to be paid the other state under the provisions
of this section. Prior to the release of any information under the provisions of this section,
the person to whom the information is to be released shall sign an agreement which
provides that the person will protect the confidentiality of the returns and information
revealed thereby to the extent that it is protected under the laws of the state of Minnesota.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment for
taxable years beginning after December 31, 2014.
new text end

Sec. 34.

Minnesota Statutes 2014, 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 disabled person;

(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 290.01, subdivision 19a, clause (1); and

(6) the amount of addition required by section 290.01, subdivision 19a, clauses (7)
to (9), and (11) to (14);

less the sum of the amounts determined under the following:

(1) interest income as defined in section 290.01, subdivision 19b, clause (1);

(2) an overpayment of state income tax as provided by section 290.01, subdivision
19b
, clause (2), to the extent included in federal alternative minimum taxable income;

(3) 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;

(4) amounts subtracted from federal taxable income as provided by section 290.01,
subdivision 19b
, clauses (6), (8) to (14), (16), deleted text beginanddeleted text end (21)new text begin, (23), (24), (25), and (27)new text end; and

(5) the amount of the net operating loss allowed under section 290.095, subdivision
11
, paragraph (c).

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.

(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, 2014.
new text end

Sec. 35.

Minnesota Statutes 2014, section 290.191, subdivision 5, is amended to read:


Subd. 5.

Determination of sales factor.

For purposes of this section, the following
rules apply in determining the sales factor.

(a) The sales factor includes all sales, gross earnings, or receipts received in the
ordinary course of the business, except that the following types of income are not included
in the sales factor:

(1) interest;

(2) dividends;

(3) sales of capital assets as defined in section 1221 of the Internal Revenue Code;

(4) sales of property used in the trade or business, except sales of leased property of
a type which is regularly sold as well as leased; and

(5) sales of debt instruments as defined in section 1275(a)(1) of the Internal Revenue
Code or sales of stock.

(b) Sales of tangible personal property are made within this state if the property is
received by a purchaser at a point within this state, regardless of the f.o.b. point, other
conditions of the sale, or the ultimate destination of the property.

(c) Tangible personal property delivered to a common or contract carrier or foreign
vessel for delivery to a purchaser in another state or nation is a sale in that state or nation,
regardless of f.o.b. point or other conditions of the sale.

(d) Notwithstanding paragraphs (b) and (c), when intoxicating liquor, wine,
fermented malt beverages, cigarettes, or tobacco products are sold to a purchaser who is
licensed by a state or political subdivision to resell this property only within the state of
ultimate destination, the sale is made in that state.

(e) Sales made by or through a corporation that is qualified as a domestic
international sales corporation under section 992 of the Internal Revenue Code are not
considered to have been made within this state.

(f) Sales, rents, royalties, and other income in connection with real property is
attributed to the state in which the property is located.

(g) Receipts from the lease or rental of tangible personal property, including finance
leases and true leases, must be attributed to this state if the property is located in this
state and to other states if the property is not located in this state. Receipts from the
lease or rental of moving property including, but not limited to, motor vehicles, rolling
stock, aircraft, vessels, or mobile equipment are included in the numerator of the receipts
factor to the extent that the property is used in this state. The extent of the use of moving
property is determined as follows:

(1) A motor vehicle is used wholly in the state in which it is registered.

(2) The extent that rolling stock is used in this state is determined by multiplying
the receipts from the lease or rental of the rolling stock by a fraction, the numerator of
which is the miles traveled within this state by the leased or rented rolling stock and the
denominator of which is the total miles traveled by the leased or rented rolling stock.

(3) The extent that an aircraft is used in this state is determined by multiplying the
receipts from the lease or rental of the aircraft by a fraction, the numerator of which is
the number of landings of the aircraft in this state and the denominator of which is the
total number of landings of the aircraft.

(4) The extent that a vessel, mobile equipment, or other mobile property is used in
the state is determined by multiplying the receipts from the lease or rental of the property
by a fraction, the numerator of which is the number of days during the taxable year the
property was in this state and the denominator of which is the total days in the taxable year.

(h) Royalties and other income received for the use of or for the privilege of using
intangible property, including patents, know-how, formulas, designs, processes, patterns,
copyrights, trade names, service names, franchises, licenses, contracts, customer lists, or
similar items, must be attributed to the state in which the property is used by the purchaser.
If the property is used in more than one state, the royalties or other income must be
apportioned to this state pro rata according to the portion of use in this state. If the portion
of use in this state cannot be determined, the royalties or other income must be excluded
from both the numerator and the denominator. Intangible property is used in this state if
the purchaser uses the intangible property or the rights therein in the regular course of its
business operations in this state, regardless of the location of the purchaser's customers.

(i) Sales of intangible property are made within the state in which the property is
used by the purchaser. If the property is used in more than one state, the sales must be
apportioned to this state pro rata according to the portion of use in this state. If the
portion of use in this state cannot be determined, the sale must be excluded from both the
numerator and the denominator of the sales factor. Intangible property is used in this
state if the purchaser used the intangible property in the regular course of its business
operations in this state.

(j) Receipts from the performance of services must be attributed to the state where
the services are received. For the purposes of this section, receipts from the performance
of services provided to a corporation, partnership, or trust may only be attributed to a
state where it has a fixed place of doing business. If the state where the services are
received is not readily determinable or is a state where the corporation, partnership, or
trust receiving the service does not have a fixed place of doing business, the services
shall be deemed to be received at the location of the office of the customer from which
the services were ordered in the regular course of the customer's trade or business. If the
ordering office cannot be determined, the services shall be deemed to be received at the
office of the customer to which the services are billed.new text begin Receipts received as compensation
by a nonresident individual for the performance of services as a member of a board of
directors, or similar body, are attributed to Minnesota based on the ratio of the time spent
in Minnesota providing services as a member of that board divided by the time spent
everywhere providing services as a member of that board.
new text end

(k) For the purposes of this subdivision and subdivision 6, paragraph (l), receipts
from management, distribution, or administrative services performed by a corporation
or trust for a fund of a corporation or trust regulated under United States Code, title 15,
sections 80a-1 through 80a-64, must be attributed to the state where the shareholder of
the fund resides. Under this paragraph, receipts for services attributed to shareholders are
determined on the basis of the ratio of: (1) the average of the outstanding shares in the
fund owned by shareholders residing within Minnesota at the beginning and end of each
year; and (2) the average of the total number of outstanding shares in the fund at the
beginning and end of each year. Residence of the shareholder, in the case of an individual,
is determined by the mailing address furnished by the shareholder to the fund. Residence
of the shareholder, when the shares are held by an insurance company as a depositor for
the insurance company policyholders, is the mailing address of the policyholders. In
the case of an insurance company holding the shares as a depositor for the insurance
company policyholders, if the mailing address of the policyholders cannot be determined
by the taxpayer, the receipts must be excluded from both the numerator and denominator.
Residence of other shareholders is the mailing address of the shareholder.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment
and applies retroactively to all open taxable years and returns.
new text end

Sec. 36.

Minnesota Statutes 2014, section 290A.03, subdivision 15, as amended by
Laws 2015, chapter 1, section 4, is amended to read:


Subd. 15.

Internal Revenue Code.

"Internal Revenue Code" means the Internal
Revenue Code of 1986, as amended through deleted text beginDecember 31, 2014deleted text endnew text begin April 1, 2015new 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 after December 31, 2015, and rent paid after December 31, 2014.
new text end

Sec. 37. new text beginADDITIONAL PERSONAL AND DEPENDENT EXEMPTION
AMOUNT FOR 2015 AND 2016.
new text end

new text begin (a) For taxable years beginning after December 31, 2014, and before January 1,
2017, an individual subject to tax under Minnesota Statutes, section 290.06, subdivision
2c, is allowed a subtraction from federal taxable income, in addition to the subtractions
under Minnesota Statutes, section 290.01, subdivision 19b, equal to the number of
personal exemptions allowed under sections 151(b) and (c) of the Internal Revenue Code,
multiplied by one-quarter of the dollar amount for personal exemptions under sections
151(d)(1) and (2) of the Internal Revenue Code, as adjusted for inflation by section
151(d)(4) of the Internal Revenue Code.
new text end

new text begin (b) For taxable years beginning after December 31, 2014, and before January 1,
2017, the additional exemption in paragraph (a) must be added to the disallowed personal
exemption amount under Minnesota Statutes, section 290.01, subdivision 19a, clause
(16), item (i).
new text end

new text begin (c) The additional exemption amount under this section is a modification to net
income under Minnesota Statutes, section 290.01, subdivision 19.
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, 2014, and before January 1, 2017.
new text end

Sec. 38. new text beginCREDIT FOR JOB TRAINING CENTER REHABILITATION.
new text end

new text begin (a) A taxpayer is allowed a credit against the tax due under Minnesota Statutes,
chapter 290, if the taxpayer rehabilitated and placed in service in calendar year 2015 a
certified historic structure that once served as a library and is located in a city of the
first class. The credit equals 20 percent of the qualified rehabilitation expenditures for
the project.
new text end

new text begin (b) The taxpayer must notify the commissioner within six months of when the
project is placed in service, and must provide documentation that the project meets the
requirements of this section, in the form and manner prescribed by the commissioner. The
commissioner must issue a credit certificate to the developer upon verifying that the
project has been placed in service and meets the requirements of this section.
new text end

new text begin (c) The recipient of a credit certificate may assign the certificate to another taxpayer,
including an insurance company, which is then allowed the credit under this section. An
assignment is not valid unless the assignee notifies the commissioner within 30 days of
the date 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. In lieu of the credit under paragraph (a), an insurance company
that is assigned a credit under this paragraph may claim the credit against the insurance
premiums tax imposed under chapter 297I.
new text end

new text begin (d) Credits granted to a partnership, a limited liability company taxed as a
partnership, S corporation, or multiple owners of property are passed through to the
partners, members, shareholders, or owners, respectively, pro rata to each partner,
member, shareholder, or owner based on their share of the entity's assets or as specially
allocated in their organizational documents or any other executed agreement, as of the last
day of the taxable year.
new text end

new text begin (e) If the amount of credit that a taxpayer is eligible to receive under this section
exceeds the taxpayer's liability for tax under Minnesota Statutes, chapter 290, the
commissioner shall refund the excess to the taxpayer. If the amount of credit assigned to
an insurance company exceeds the liability for tax under chapter 297I, the commissioner
shall refund the excess to the insurance company. An amount sufficient to pay the refunds
authorized under this section is appropriated to the commissioner from the general fund.
new text end

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

new text begin (1) "certified historic structure" has the meaning given in section 47(c)(3)(A) of the
Internal Revenue Code;
new text end

new text begin (2) "commissioner" means the commissioner of revenue;
new text end

new text begin (3) "qualified rehabilitation expenditures" means amounts chargeable to capital
accounts but does not include the cost of acquiring the structure or enlarging the structure;
and
new text end

new text begin (4) "project" means rehabilitation of a certified historic structure that is located
in Minnesota.
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, 2014, and before January 1, 2016, for projects placed in service in calendar
year 2015.
new text end

Sec. 39. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2014, section 290.067, subdivisions 2, 2a, and 2b, new text end new text begin are 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, 2014.
new text end

ARTICLE 2

PROPERTY TAXPAYER EMPOWERMENT

Section 1.

Minnesota Statutes 2014, section 123B.63, subdivision 3, is amended to read:


Subd. 3.

Capital project levy referendum.

(a) A district may levy the local tax
rate approved by a majority of the electors voting on the question to provide funds for
an approved project. The election must take place no more than five years before the
estimated date of commencement of the project. The referendum deleted text beginmustdeleted text endnew text begin maynew text end be deleted text beginheld on
a date set by
deleted text endnew text begin called bynew text end the boardnew text begin and, except as provided in paragraph (g), must be held
on the first Tuesday after the first Monday in November in either an even-numbered or
odd-numbered year
new text end. A district must meet the requirements of section 123B.71 for projects
funded under this section. If a review and comment is required under section 123B.71,
subdivision 8, a referendum for a project not receiving a positive review and comment by
the commissioner must be approved by at least 60 percent of the voters at the election.

(b) deleted text beginThedeleted text endnew text begin Anew text end referendum deleted text beginmay bedeleted text end called deleted text beginby the school board anddeleted text endnew text begin under this subdivision
new text endmay be held:

(1) separately, before an election for the issuance of obligations for the project
under chapter 475; or

(2) in conjunction with an election for the issuance of obligations for the project
under chapter 475; or

(3) notwithstanding section 475.59, as a conjunctive question authorizing both the
capital project levy and the issuance of obligations for the project under chapter 475. Any
obligations authorized for a project may be issued within five years of the date of the
election.

(c) The ballot must provide a general description of the proposed project, state the
estimated total cost of the project, state whether the project has received a positive or
negative review and comment from the commissioner, state the maximum amount of the
capital project levy as a percentage of net tax capacity, state the amount that will be raised
by that local tax rate in the first year it is to be levied, and state the maximum number of
years that the levy authorization will apply.

The ballot must contain a textual portion with the information required in this
section and a question stating substantially the following:

"Shall the capital project levy proposed by the board of .......... School District
No. .......... be approved?"

If approved, the amount provided by the approved local tax rate applied to the net
tax capacity for the year preceding the year the levy is certified may be certified for the
number of years, not to exceed ten, approved.

(d) If the district proposes a new capital project to begin at the time the existing
capital project expires and at the same maximum tax rate, the general description on the
ballot may state that the capital project levy is being renewed and that the tax rate is not
being increased from the previous year's rate. An election to renew authority under this
paragraph may be called at any time that is otherwise authorized by this subdivision. The
ballot notice required under section 275.60 may be modified to read:

"BY VOTING YES ON THIS BALLOT QUESTION, YOU ARE VOTING
TO RENEW AN EXISTING CAPITAL PROJECTS REFERENDUM THAT IS
SCHEDULED TO EXPIRE."

(e) In the event a conjunctive question proposes to authorize both the capital project
levy and the issuance of obligations for the project, appropriate language authorizing the
issuance of obligations must also be included in the question.

(f) The district must notify the commissioner of the results of the referendum.

new text begin (g) Notwithstanding paragraph (a), a referendum to levy the amount needed to
finance a district's response to a disaster or emergency may be held on a date set by the
board. "Disaster" means a situation that creates an actual or imminent serious threat to
the health and safety of persons or a situation that has resulted or is likely to result in
catastrophic loss to property or the environment. "Emergency" means an unforeseen
combination of circumstances that calls for immediate action to prevent a disaster,
identified in the referendum, from developing or occurring.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

Sec. 2.

Minnesota Statutes 2014, section 126C.17, subdivision 9, is amended to read:


Subd. 9.

Referendum revenue.

(a) The revenue authorized by section 126C.10,
subdivision 1
, may be increased in the amount approved by the voters of the district
at a referendum called for the purpose. The referendum may be called by the board.
The referendum must be conducted one or two calendar years before the increased levy
authority, if approved, first becomes payable. Only one election to approve an increase
may be held in a calendar year. Unless the referendum is conducted by mail under
subdivision 11, paragraph (a), the referendum must be held on the first Tuesday after the
first Monday in November. The ballot must state the maximum amount of the increased
revenue per adjusted pupil unit. The ballot may state a schedule, determined by the board,
of increased revenue per adjusted pupil unit that differs from year to year over the number
of years for which the increased revenue is authorized or may state that the amount shall
increase annually by the rate of inflation. new text beginThe ballot must state the cumulative amount per
pupil of any local optional revenue, board-approved referendum authority, and previous
voter-approved referendum authority, if any, that the board expects to certify for the
next school year.
new text end For this purpose, the rate of inflation shall be the annual inflationary
increase calculated under subdivision 2, paragraph (b). The ballot may state that existing
referendum levy authority is expiring. In this case, the ballot may also compare the
proposed levy authority to the existing expiring levy authority, and express the proposed
increase as the amount, if any, over the expiring referendum levy authority. The ballot
must designate the specific number of years, not to exceed ten, for which the referendum
authorization applies. The ballot, including a ballot on the question to revoke or reduce the
increased revenue amount under paragraph (c), must abbreviate the term "per adjusted pupil
unit" as "per pupil." The notice required under section 275.60 may be modified to read, in
cases of renewing existing levies at the same amount per pupil as in the previous year:

"BY VOTING "YES" ON THIS BALLOT QUESTION, YOU ARE VOTING
TO EXTEND AN EXISTING PROPERTY TAX REFERENDUM THAT IS
SCHEDULED TO EXPIRE."

The ballot may contain a textual portion with the information required in this
subdivision and a question stating substantially the following:

"Shall the increase in the revenue proposed by (petition to) the board of .........,
School District No. .., be approved?"

If approved, an amount equal to the approved revenue per adjusted pupil unit times
the adjusted pupil units for the school year beginning in the year after the levy is certified
shall be authorized for certification for the number of years approved, if applicable, or
until revoked or reduced by the voters of the district at a subsequent referendum.

(b) The board must prepare and deliver by first class mail at least 15 days but no more
than 30 days before the day of the referendum to each taxpayer a notice of the referendum
and the proposed revenue increase. The board need not mail more than one notice to any
taxpayer. For the purpose of giving mailed notice under this subdivision, owners must be
those shown to be owners on the records of the county auditor or, in any county where
tax statements are mailed by the county treasurer, on the records of the county treasurer.
Every property owner whose name does not appear on the records of the county auditor
or the county treasurer is deemed to have waived this mailed notice unless the owner
has requested in writing that the county auditor or county treasurer, as the case may be,
include the name on the records for this purpose. The notice must project the anticipated
amount of tax increase in annual dollars for typical residential homesteads, agricultural
homesteads, apartments, and commercial-industrial property within the school district.

new text begin The notice must state the cumulative and individual amounts per pupil of any local
optional revenue, board-approved referendum authority, and voter-approved referendum
authority, if any, that the board expects to certify for the next school year.
new text end

The notice for a referendum may state that an existing referendum levy is expiring
and project the anticipated amount of increase over the existing referendum levy in
the first year, if any, in annual dollars for typical residential homesteads, agricultural
homesteads, apartments, and commercial-industrial property within the district.

The notice must include the following statement: "Passage of this referendum will
result in an increase in your property taxes." However, in cases of renewing existing levies,
the notice may include the following statement: "Passage of this referendum extends an
existing operating referendum at the same amount per pupil as in the previous year."

(c) A referendum on the question of revoking or reducing the increased revenue
amount authorized pursuant to paragraph (a) may be called by the board. A referendum to
revoke or reduce the revenue amount must state the amount per adjusted pupil unit by
which the authority is to be reduced. Revenue authority approved by the voters of the
district pursuant to paragraph (a) must be available to the school district at least once
before it is subject to a referendum on its revocation or reduction for subsequent years.
Only one revocation or reduction referendum may be held to revoke or reduce referendum
revenue for any specific year and for years thereafter.

(d) The approval of 50 percent plus one of those voting on the question is required to
pass a referendum authorized by this subdivision.

(e) At least 15 days before the day of the referendum, the district must submit a
copy of the notice required under paragraph (b) to the commissioner and to the county
auditor of each county in which the district is located. Within 15 days after the results
of the referendum have been certified by the board, or in the case of a recount, the
certification of the results of the recount by the canvassing board, the district must notify
the commissioner of the results of the referendum.

Sec. 3.

Minnesota Statutes 2014, section 205.10, subdivision 1, is amended to read:


Subdivision 1.

Questions.

Special elections may be held in a city or town on a
question on which the voters are authorized by law or charter to pass judgment.new text begin A special
election on a question may only be held on the first Tuesday after the first Monday in
November in either an even-numbered or odd-numbered year.
new text end A special election may be
ordered by the governing body of the municipality on its own motion or, on a question
that has not been submitted to the voters in an election within the previous six months,
upon a petition signed by a number of voters equal to 20 percent of the votes cast at the
last municipal general election. A question is carried only with the majority in its favor
required by law or charter. The election officials for a special election shall be the same as
for the most recent municipal general election unless changed according to law. Otherwise
special elections shall be conducted and the returns made in the manner provided for
the municipal general election.

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

Sec. 4.

Minnesota Statutes 2014, section 205A.05, subdivision 1, is amended to read:


Subdivision 1.

Questions.

deleted text begin(a)deleted text end Special elections must be held for a school district
on a question on which the voters are authorized by law to pass judgment.new text begin The special
election on a question may only be held on the first Tuesday after the first Monday in
November of either an even-numbered or odd-numbered year.
new text end The school board may on
its own motion call a special election to vote on any matter requiring approval of the voters
of a district. Upon petition filed with the school board of 50 or more voters of the school
district or five percent of the number of voters voting at the preceding school district
general election, whichever is greater, the school board shall by resolution call a special
election to vote on any matter requiring approval of the voters of a district. A question
is carried only with the majority in its favor required by law. The election officials for a
special election are the same as for the most recent school district general election unless
changed according to law. Otherwise, special elections must be conducted and the returns
made in the manner provided for the school district general election.

deleted text begin (b) A special election may not be held:
deleted text end

deleted text begin (1) during the 56 days before and the 56 days after a regularly scheduled primary or
general election conducted wholly or partially within the school district;
deleted text end

deleted text begin (2) on the date of a regularly scheduled town election in March conducted wholly
or partially within the school district; or
deleted text end

deleted text begin (3) during the 30 days before or the 30 days after a regularly scheduled town election
in March conducted wholly or partially within the school district.
deleted text end

deleted text begin (c) Notwithstanding any other law to the contrary, the time period in which a special
election must be conducted under any other law may be extended by the school board to
conform with the requirements of this subdivision.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

Sec. 5.

Minnesota Statutes 2014, section 216B.46, is amended to read:


216B.46 MUNICIPAL ACQUISITION PROCEDURES; NOTICE;
ELECTION.

Any municipality which desires to acquire the property of a public utility as
authorized under the provisions of section 216B.45 may determine to do so by resolution of
the governing body of the municipality taken after a public hearing of which at least 30 days'
published notice shall be given as determined by the governing body. The determination
shall become effective when ratified by a majority of the qualified electors voting on the
question at a special election to be held for that purposedeleted text begin, not less than 60 nor more than
120 days after the resolution of the governing body of the municipality
deleted text endnew text begin on the first Tuesday
after the first Monday in November in either an even-numbered or odd-numbered year
new text end.

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

Sec. 6.

Minnesota Statutes 2014, section 237.19, is amended to read:


237.19 MUNICIPAL TELECOMMUNICATIONS SERVICES.

Any municipality shall have the right to own and operate a telephone exchange
within its own borders, subject to the provisions of this chapter. It may construct such
plant, or purchase an existing plant by agreement with the owner, or where it cannot
agree with the owner on price, it may acquire an existing plant by condemnation, as
hereinafter provided, but in no case shall a municipality construct or purchase such a
plant or proceed to acquire an existing plant by condemnation until such action by it
is authorized by a majority of the electors voting upon the proposition at deleted text begina generaldeleted text endnew text begin an
new text endelection deleted text beginor a special election called for that purposedeleted text endnew text begin held on the first Tuesday after the
first Monday in November in either an even-numbered or odd-numbered year
new text end, and if the
proposal is to construct a new exchange where an exchange already exists, it shall not
be authorized to do so unless 65 percent of those voting thereon vote in favor of the
undertaking. A municipality that owns and operates a telephone exchange may enter into
a joint venture as a partner or shareholder with a telecommunications organization to
provide telecommunications services within its service area.

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

Sec. 7.

Minnesota Statutes 2014, section 275.065, subdivision 3, is amended to read:


Subd. 3.

Notice of proposed property taxes.

(a) The county auditor shall prepare
and the county treasurer shall deliver after November 10 and on or before November 24
each year, by first class mail to each taxpayer at the address listed on the county's current
year's assessment roll, a notice of proposed property taxes. Upon written request by
the taxpayer, the treasurer may send the notice in electronic form or by electronic mail
instead of on paper or by ordinary mail.

(b) The commissioner of revenue shall prescribe the form of the notice.

(c) The notice must inform taxpayers that it contains the amount of property taxes
each taxing authority proposes to collect for taxes payable the following year. In the case of
a town, or in the case of the state general tax, the final tax amount will be its proposed tax.
The notice must clearly state for each city that has a population over 500, county, school
district, regional library authority established under section 134.201, and metropolitan
taxing districts as defined in paragraph (i), the time and place of a meeting for each taxing
authority in which the budget and levy will be discussed and public input allowed, prior to
the final budget and levy determination. The taxing authorities must provide the county
auditor with the information to be included in the notice on or before the time it certifies
its proposed levy under subdivision 1. The public must be allowed to speak at that
meeting, which must occur after November 24 and must not be held before 6:00 p.m. It
must provide a telephone number for the taxing authority that taxpayers may call if they
have questions related to the notice and an address where comments will be received by
mail, except that no notice required under this section shall be interpreted as requiring the
printing of a personal telephone number or address as the contact information for a taxing
authority. If a taxing authority does not maintain public offices where telephone calls can
be received by the authority, the authority may inform the county of the lack of a public
telephone number and the county shall not list a telephone number for that taxing authority.

(d) The notice must state for each parcel:

(1) the market value of the property as determined under section 273.11, and used
for computing property taxes payable in the following year and for taxes payable in the
current year as each appears in the records of the county assessor on November 1 of the
current year; and, in the case of residential property, whether the property is classified as
homestead or nonhomestead. The notice must clearly inform taxpayers of the years to
which the market values apply and that the values are final values;

(2) the items listed below, shown separately by county, city or town, and state
general tax, agricultural homestead credit under section 273.1384, voter approved school
levy, other local school levy, and the sum of the special taxing districts, and as a total
of all taxing authorities:

(i) the actual tax for taxes payable in the current year; and

(ii) the proposed tax amount.

If the county levy under clause (2) includes an amount for a lake improvement
district as defined under sections 103B.501 to 103B.581, the amount attributable for that
purpose must be separately stated from the remaining county levy amount.

In the case of a town or the state general tax, the final tax shall also be its proposed
tax unless the town changes its levy at a special town meeting under section 365.52. If a
school district has certified under section 126C.17, subdivision 9, that a referendum will
be held in the school district at the November general election, the county auditor must
note next to the school district's proposed amount that a referendum is pending and that, if
approved by the voters, the tax amount may be higher than shown on the notice. In the
case of the city of Minneapolis, the levy for Minneapolis Park and Recreation shall be
listed separately from the remaining amount of the city's levy. In the case of the city of
St. Paul, the levy for the St. Paul Library Agency must be listed separately from the
remaining amount of the city's levy. In the case of Ramsey County, any amount levied
under section 134.07 may be listed separately from the remaining amount of the county's
levy. In the case of a parcel where tax increment or the fiscal disparities areawide tax
under chapter 276A or 473F applies, the proposed tax levy on the captured value or the
proposed tax levy on the tax capacity subject to the areawide tax must each be stated
separately and not included in the sum of the special taxing districts; deleted text beginand
deleted text end

(3) the increase or decrease between the total taxes payable in the current year and
the total proposed taxes, expressed as a percentagedeleted text begin.deleted text endnew text begin; and
new text end

new text begin (4) a statement at the top of the notice stating the following: if a county or city's
proposed levy for next year is greater than its actual levy for the current year, the voters
may have the right to petition for a referendum on next year's levy certification, according
to section 275.80, provided that the final levy that the local government certifies in
December of this year is also greater than its levy for the current year.
new text end

For purposes of this section, the amount of the tax on homesteads qualifying under
the senior citizens' property tax deferral program under chapter 290B is the total amount
of property tax before subtraction of the deferred property tax amount.

(e) The notice must clearly state that the proposed or final taxes do not include
the following:

(1) special assessments;

(2) levies approved by the voters after the date the proposed taxes are certified,
including bond referenda and school district levy referenda;

(3) a levy limit increase approved by the voters by the first Tuesday after the first
Monday in November of the levy year as provided under section 275.73;

(4) amounts necessary to pay cleanup or other costs due to a natural disaster
occurring after the date the proposed taxes are certified;

(5) amounts necessary to pay tort judgments against the taxing authority that become
final after the date the proposed taxes are certified; and

(6) the contamination tax imposed on properties which received market value
reductions for contamination.

(f) Except as provided in subdivision 7, failure of the county auditor to prepare or
the county treasurer to deliver the notice as required in this section does not invalidate the
proposed or final tax levy or the taxes payable pursuant to the tax levy.

(g) If the notice the taxpayer receives under this section lists the property as
nonhomestead, and satisfactory documentation is provided to the county assessor by the
applicable deadline, and the property qualifies for the homestead classification in that
assessment year, the assessor shall reclassify the property to homestead for taxes payable
in the following year.

(h) In the case of class 4 residential property used as a residence for lease or rental
periods of 30 days or more, the taxpayer must either:

(1) mail or deliver a copy of the notice of proposed property taxes to each tenant,
renter, or lessee; or

(2) post a copy of the notice in a conspicuous place on the premises of the property.

The notice must be mailed or posted by the taxpayer by November 27 or within
three days of receipt of the notice, whichever is later. A taxpayer may notify the county
treasurer of the address of the taxpayer, agent, caretaker, or manager of the premises to
which the notice must be mailed in order to fulfill the requirements of this paragraph.

(i) For purposes of this subdivision and subdivision 6, "metropolitan special taxing
districts" means the following taxing districts in the seven-county metropolitan area that
levy a property tax for any of the specified purposes listed below:

(1) Metropolitan Council under section 473.132, 473.167, 473.249, 473.325,
473.446, 473.521, 473.547, or 473.834;

(2) Metropolitan Airports Commission under section 473.667, 473.671, or 473.672;
and

(3) Metropolitan Mosquito Control Commission under section 473.711.

For purposes of this section, any levies made by the regional rail authorities in the
county of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, or Washington under chapter
398A shall be included with the appropriate county's levy.

(j) The governing body of a county, city, or school district may, with the consent
of the county board, include supplemental information with the statement of proposed
property taxes about the impact of state aid increases or decreases on property tax
increases or decreases and on the level of services provided in the affected jurisdiction.
This supplemental information may include information for the following year, the current
year, and for as many consecutive preceding years as deemed appropriate by the governing
body of the county, city, or school district. It may include only information regarding:

(1) the impact of inflation as measured by the implicit price deflator for state and
local government purchases;

(2) population growth and decline;

(3) state or federal government action; and

(4) other financial factors that affect the level of property taxation and local services
that the governing body of the county, city, or school district may deem appropriate to
include.

The information may be presented using tables, written narrative, and graphic
representations and may contain instruction toward further sources of information or
opportunity for comment.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2016 and
thereafter.
new text end

Sec. 8.

Minnesota Statutes 2014, section 275.07, subdivision 1, is amended to read:


Subdivision 1.

Certification of levy.

(a) Except as provided under paragraph (b),
the taxes voted by cities, counties, school districts, and special districts shall be certified
by the proper authorities to the county auditor on or before five working days after
December 20 in each year. A town must certify the levy adopted by the town board to
the county auditor by September 15 each year. If the town board modifies the levy at a
special town meeting after September 15, the town board must recertify its levy to the
county auditor on or before five working days after December 20. new text beginIf a city or county levy
is subject to a referendum under section 275.80 and the referendum was approved by the
voters, the maximum levy certified under this section is the proposed levy certified under
section 275.065. If the referendum was not approved, the maximum amount of levy that a
city or county may approve under this section is the maximum alternative levy allowed in
section 275.80, subdivision 2. The city or county may choose to certify a levy less than the
allowed maximum amount.
new text endIf a city, town, county, school district, or special district fails to
certify its levy by that date, its levy shall be the amount levied by it for the preceding year.

(b)(i) The taxes voted by counties under sections 103B.241, 103B.245, and 103B.251
shall be separately certified by the county to the county auditor on or before five working
days after December 20 in each year. The taxes certified shall not be reduced by the county
auditor by the aid received under section 273.1398, subdivision 3. If a county fails to
certify its levy by that date, its levy shall be the amount levied by it for the preceding year.

(ii) For purposes of the proposed property tax notice under section 275.065 and
the property tax statement under section 276.04, for the first year in which the county
implements the provisions of this paragraph, the county auditor shall reduce the county's
levy for the preceding year to reflect any amount levied for water management purposes
under clause (i) included in the county's levy.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2016 and
thereafter.
new text end

Sec. 9.

Minnesota Statutes 2014, section 275.60, is amended to read:


275.60 LEVY OR BOND REFERENDUM; BALLOT NOTICE.

(a) Notwithstanding any general or special law or any charter provisions, but subject
to section 126C.17, subdivision 9, any question submitted to the voters by any local
governmental subdivision at deleted text begina general or specialdeleted text endnew text begin annew text end election after deleted text beginJune 8, 1995deleted text endnew text begin June 30,
2015
new text end, authorizing a property tax levy or tax rate increase, including the issuance of debt
obligations payable in whole or in part from property taxes, must include on the ballot the
following notice in boldface type:

"BY VOTING "YES" ON THIS BALLOT QUESTION, YOU ARE VOTING FOR
A PROPERTY TAX INCREASE."

(b) For purposes of this section and section 275.61, "local governmental subdivision"
includes counties, home rule and statutory cities, towns, school districts, and all special
taxing districts. This statement is in addition to any general or special laws or any charter
provisions that govern the contents of a ballot question and, in the case of a question
on the issuance of debt obligations, may be supplemented by a description of revenues
pledged to payment of the obligations that are intended as the primary source of payment.

new text begin (c) An election under this section must be held on the first Tuesday after the first
Monday in November of either an even-numbered or odd-numbered year. This paragraph
does not apply to an election on levying a tax or issuing debt obligations to finance the
local government's response to a disaster or emergency. An election for these purposes
may be held on a date set by the governing body. "Disaster" means a situation that creates
an actual or imminent serious threat to the health and safety of persons or a situation that
has resulted or is likely to result in catastrophic loss to property or the environment.
"Emergency" means an unforeseen combination of circumstances that calls for immediate
action to prevent a disaster, identified in the referendum, from developing or occurring.
new text end

deleted text begin (c)deleted text endnew text begin (d)new text end This section does not apply to a school district bond election if the debt
service payments are to be made entirely from transfers of revenue from the capital fund
to the debt service fund.

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

Sec. 10.

new text begin [275.80] LEVY INCREASE; REVERSE REFERENDUM
AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Citation. new text end

new text begin This section shall be known as the "Property Tax Payers'
Empowerment Act."
new text end

new text begin Subd. 2. new text end

new text begin Definitions. new text end

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

new text begin (b) "General levy" means the total levy certified under section 275.07 by the local
governmental unit excluding any levy that was approved by the voters at a general or
special election.
new text end

new text begin (c) "Local governmental unit" means a county or a statutory or home rule charter
city with a population of 500 or greater.
new text end

new text begin (d) "Maximum alternative levy" for taxes levied in a current year by a local
governmental unit means the sum of (i) its nondebt levy certified two years previous to the
current year, and (ii) the amount of its proposed levy for the current year levied for the
purposes listed in section 275.70, subdivision 5, clauses (1) to (5).
new text end

new text begin (e) "Nondebt levy" means the total levy certified under section 275.07 by the local
governmental unit, minus any amount levied for the purposes listed in section 275.70,
subdivision 5, clauses (1) to (5).
new text end

new text begin Subd. 3. new text end

new text begin Levy increase; reverse referendum authority. new text end

new text begin If the certified general
levy exceeds the general levy in the previous year, the voters may petition for a
referendum on the levy to be certified for the following year. The county auditor must
publish information on the right to petition for a referendum as provided in section 276.04,
subdivisions 1 and 2. If by June 30, a petition signed by the voters equal in number to ten
percent of the votes cast in the last general election requesting a vote on the levy is filed
with the county auditor, a question on the levy to be certified for the current year must be
placed on the ballot at either the general election or at a special election held on the first
Tuesday after the first Monday in November of the current calendar year.
new text end

new text begin Subd. 4. new text end

new text begin Prohibition against new debt before the election. new text end

new text begin Notwithstanding any
other provision of law, ordinance, or local charter provision, a county or city must not issue
any new debt or obligation from the time the petition for referendum is filed with the county
auditor under subdivision 3 until the day after the referendum required under this section is
held, except as allowed in this subdivision. Refunding bonds and bonds that have already
received voter approval are exempt from the prohibition in this subdivision. For purposes
of this subdivision, "obligation" has the meaning given in section 475.51, subdivision 3.
new text end

new text begin Subd. 5. new text end

new text begin Ballot question; consequence of the vote. new text end

new text begin (a) The question submitted to
the voters as required under subdivision 3 shall take the following form:
new text end

new text begin "The governing body of ..... has imposed the following property tax levy in the last
two years and is proposing the following maximum levy increase for the coming year:
new text end

new text begin (previous payable year)
new text end
new text begin (current payable year)
new text end
new text begin (coming payable year)
new text end
new text begin Total levy
new text end
new text begin Total levy
new text end
new text begin Maximum proposed levy
new text end
new text begin $.......
new text end
new text begin $.......
new text end
new text begin $.......
new text end

new text begin Shall the governing body of ..... be allowed to impose the maximum proposed
levy listed above?
new text end

new text begin Yes
.
new text end
new text begin No
.
new text end

new text begin If the majority of votes cast are "no," its maximum allowed property tax levy for the
coming year will be reduced to its maximum alternative levy of ......."
new text end

new text begin (b) If a city is subject to this provision, it will provide the county auditor with
information on its proposed levy by September 30 necessary to calculate the maximum
alternative levy under subdivision 2.
new text end

new text begin (c) If the majority of votes cast on this question are in the affirmative, the levy
certified by the local governmental unit under section 275.07 must be less than or equal
to its proposed levy under section 275.065. If the question does not receive sufficient
affirmative votes, the levy amount that the local governmental unit certifies under section
275.07 in the current year must be less than or equal to its maximum alternative levy as
defined in subdivision 2.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2016 and
thereafter.
new text end

Sec. 11.

Minnesota Statutes 2014, section 276.04, subdivision 1, is amended to read:


Subdivision 1.

Auditor to publish rates.

On receiving the tax lists from the county
auditor, the county treasurer shall, if directed by the county board, give three weeks'
published notice in a newspaper specifying the rates of taxation for all general purposes
and the amounts raised for each specific purpose.new text begin If a city or county is subject to a petition
of the voters due to a general levy increase as provided in section 275.80, the published
notice must also include the general levy for the current year and the previous year for that
city or county along with the statement in the following form:
new text end

new text begin "Because the governing body of ...... increased its nonvoter approved levy in the
current year, the voters in that jurisdiction have the right to petition for a referendum under
section 275.80 on that jurisdiction's levy amount. To invoke the referendum, a petition
signed by voters equal to ten percent of the votes cast in the last general election must be
filed with the county auditor by June 30 of the current year."
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2016 and
thereafter.
new text end

Sec. 12.

Minnesota Statutes 2014, section 276.04, subdivision 2, is amended to read:


Subd. 2.

Contents of tax statements.

(a) The treasurer shall provide for the printing
of the tax statements. The commissioner of revenue shall prescribe the form of the property
tax statement and its contents. The tax statement must not state or imply that property tax
credits are paid by the state of Minnesota. The statement must contain a tabulated statement
of the dollar amount due to each taxing authority and the amount of the state tax from the
parcel of real property for which a particular tax statement is prepared. The dollar amounts
attributable to the county, the state tax, the voter approved school tax, the other local school
tax, the township or municipality, and the total of the metropolitan special taxing districts
as defined in section 275.065, subdivision 3, paragraph (i), must be separately stated.
The amounts due all other special taxing districts, if any, may be aggregated except that
any levies made by the regional rail authorities in the county of Anoka, Carver, Dakota,
Hennepin, Ramsey, Scott, or Washington under chapter 398A shall be listed on a separate
line directly under the appropriate county's levy. If the county levy under this paragraph
includes an amount for a lake improvement district as defined under sections 103B.501
to 103B.581, the amount attributable for that purpose must be separately stated from the
remaining county levy amount. In the case of Ramsey County, if the county levy under this
paragraph includes an amount for public library service under section 134.07, the amount
attributable for that purpose may be separated from the remaining county levy amount.
The amount of the tax on homesteads qualifying under the senior citizens' property tax
deferral program under chapter 290B is the total amount of property tax before subtraction
of the deferred property tax amount. The amount of the tax on contamination value
imposed under sections 270.91 to 270.98, if any, must also be separately stated. The dollar
amounts, including the dollar amount of any special assessments, may be rounded to the
nearest even whole dollar. For purposes of this section whole odd-numbered dollars may
be adjusted to the next higher even-numbered dollar. The amount of market value excluded
under section 273.11, subdivision 16, if any, must also be listed on the tax statement.

(b) The property tax statements for manufactured homes and sectional structures
taxed as personal property shall contain the same information that is required on the
tax statements for real property.

(c) Real and personal property tax statements must contain the following information
in the order given in this paragraph. The information must contain the current year tax
information in the right column with the corresponding information for the previous year
in a column on the left:

(1) the property's estimated market value under section 273.11, subdivision 1;

(2) the property's homestead market value exclusion under section 273.13,
subdivision 35;

(3) the property's taxable market value under section 272.03, subdivision 15;

(4) the property's gross tax, before credits;

(5) for homestead agricultural properties, the credit under section 273.1384;

(6) any credits received under sections 273.119; 273.1234 or 273.1235; 273.135;
273.1391; 273.1398, subdivision 4; 469.171; and 473H.10, except that the amount of
credit received under section 273.135 must be separately stated and identified as "taconite
tax relief"; and

(7) the net tax payable in the manner required in paragraph (a).

(d)new text begin If a city or county is subject to a petition of the voters due to a general levy
increase as provided in section 275.80, the tax statement must also include the general
levy for the current year and the previous year for that city or county along with the
following statement:
new text end

new text begin "Because the governing body of ....... increased its nonvoter approved levy in the
current year, the voters in that jurisdiction have the right to petition for a referendum on
that jurisdiction's levy amount under section 275.80. To invoke the referendum, a petition
signed by voters equal to ten percent of the votes cast in the last general election on this
issue must be filed with the county auditor by June 30 of the current year."
new text end

new text begin (e)new text end If the county uses envelopes for mailing property tax statements and if the county
agrees, a taxing district may include a notice with the property tax statement notifying
taxpayers when the taxing district will begin its budget deliberations for the current
year, and encouraging taxpayers to attend the hearings. If the county allows notices to
be included in the envelope containing the property tax statement, and if more than
one taxing district relative to a given property decides to include a notice with the tax
statement, the county treasurer or auditor must coordinate the process and may combine
the information on a single announcement.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2016 and
thereafter.
new text end

Sec. 13.

Minnesota Statutes 2014, section 412.221, subdivision 2, is amended to read:


Subd. 2.

Contracts.

The council shall have power to make such contracts as may be
deemed necessary or desirable to make effective any power possessed by the council. The
city may purchase personal property through a conditional sales contract and real property
through a contract for deed under which contracts the seller is confined to the remedy of
recovery of the property in case of nonpayment of all or part of the purchase price, which
shall be payable over a period of not to exceed five years. When the contract price of
property to be purchased by contract for deed or conditional sales contract exceeds 0.24177
percent of the estimated market value of the city, the city may not enter into such a contract
for at least ten days after publication in the official newspaper of a council resolution
determining to purchase property by such a contract; and, if before the end of that time a
petition asking for an election on the proposition signed by voters equal to ten percent of
the number of voters at the last regular city election is filed with the clerk, the city may
not enter into such a contract until the proposition has been approved by a majority of the
votes cast on the question at deleted text begina regular or specialdeleted text endnew text begin annew text end electionnew text begin held on the first Tuesday after
the first Monday in November of either an even-numbered or odd-numbered year
new text end.

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

Sec. 14.

Minnesota Statutes 2014, section 412.301, is amended to read:


412.301 FINANCING PURCHASE OF CERTAIN EQUIPMENT.

(a) The council may issue certificates of indebtedness or capital notes subject to the
city debt limits to purchase capital equipment.

(b) For purposes of this section, "capital equipment" means:

(1) public safety equipment, ambulance and other medical equipment, road
construction and maintenance equipment, and other capital equipment; and

(2) computer hardware and software, whether bundled with machinery or equipment
or unbundled, together with application development services and training related to the
use of the computer hardware or software.

(c) The equipment or software must have an expected useful life at least as long as
the terms of the certificates or notes.

(d) Such certificates or notes shall be payable in not more than ten years and shall be
issued on such terms and in such manner as the council may determine.

(e) If the amount of the certificates or notes to be issued to finance any such purchase
exceeds 0.25 percent of the estimated market value of taxable property in the city, they shall
not be issued for at least ten days after publication in the official newspaper of a council
resolution determining to issue them; and if before the end of that time, a petition asking
for an election on the proposition signed by voters equal to ten percent of the number of
voters at the last regular municipal election is filed with the clerk, such certificates or notes
shall not be issued until the proposition of their issuance has been approved by a majority
of the votes cast on the question at deleted text begina regular or specialdeleted text endnew text begin annew text end electionnew text begin held on the first Tuesday
after the first Monday in November of either an even-numbered or odd-numbered year
new text end.

(f) A tax levy shall be made for the payment of the principal and interest on such
certificates or notes, in accordance with section 475.61, as in the case of bonds.

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

Sec. 15.

new text begin [416.17] VOTER APPROVAL REQUIRED; LEASES OF PUBLIC
BUILDINGS.
new text end

new text begin Subdivision 1. new text end

new text begin Reverse referendum; certain leases. new text end

new text begin (a) Before executing a
qualified lease, a municipality must publish notice of its intention to execute the lease and
the date and time of a hearing to obtain public comment on the matter. The notice must
be published in the official newspaper of the municipality or in a newspaper of general
circulation in the municipality, must be placed prominently on any official municipality
Web site, and must include a statement of the amount of the obligations to be issued by
the authority and the maximum amount of annual rent to be paid by the municipality
under the qualified lease. The notice must be published at least 14, but not more than 28,
days before the date of the hearing.
new text end

new text begin (b) A municipality may enter a lease subject to paragraph (a) only upon obtaining
the approval of a majority of the voters voting on the question of issuing the obligations, if
a petition requesting a vote on the issuance is signed by voters equal to five percent of
the votes cast in the municipality in the last general election and is filed with the county
auditor within 30 days after the public hearing.
new text end

new text begin Subd. 2. 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 them.
new text end

new text begin (b) "Authority" includes any of the following governmental units, the boundaries of
which include all or part of the geographic area of the municipality:
new text end

new text begin (1) a housing and redevelopment authority, as defined in section 469.002;
new text end

new text begin (2) a port authority, as defined in section 469.048;
new text end

new text begin (3) an economic development authority, as defined in section 469.090; or
new text end

new text begin (4) an entity established or exercising powers under a special law with powers
similar to those of an entity described in clauses (1) to (3).
new text end

new text begin (c) "Municipality" means a statutory or home rule charter city, a county, or a
town described in section 368.01, but does not include a city of the first class, however
organized, as defined in section 410.01.
new text end

new text begin (d) "Qualified lease" means a lease for use of public land, all or part of a public
building, or other public facilities consisting of real property for a term of three or more
years as a lessee if the property to be leased to the municipality was acquired or improved
with the proceeds of obligations, as defined in section 475.51, subdivision 3, issued by an
authority.
new text end

Sec. 16.

Minnesota Statutes 2014, section 426.19, subdivision 2, is amended to read:


Subd. 2.

Referendum in certain cases.

Before the pledge of any such revenues to
the payment of any such bonds, warrants or certificates of indebtedness, except bonds,
warrants or certificates of indebtedness to construct, reconstruct, enlarge or equip a
municipal liquor store shall be made, the governing body shall submit to the voters of the
city the question of whether such revenues shall be so pledged and such pledge shall not
be binding on the city until it shall have been approved by a majority of the voters voting
on the question at deleted text begineither a generaldeleted text endnew text begin annew text end election deleted text beginor special election called for that purpose
deleted text endnew text beginheld on the first Tuesday after the first Monday in November of either an even-numbered
or odd-numbered year
new text end. No election shall be required for pledge of such revenues for
payment of bonds, warrants or certificates of indebtedness to construct, reconstruct,
enlarge or equip a municipal liquor store.

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

Sec. 17.

Minnesota Statutes 2014, section 447.045, subdivision 2, is amended to read:


Subd. 2.

Statutory city; on-sale and off-sale store.

If the voters of a statutory city
operating an on-sale and off-sale municipal liquor store, at deleted text begina general or specialdeleted text endnew text begin annew text end election
new text beginheld on the first Tuesday after the first Monday in November of either an even-numbered
or odd-numbered year
new text end, vote in favor of contributing from its liquor dispensary fund
toward the construction of a community hospital, the city council may appropriate not
more than $60,000 from the fund to any incorporated nonprofit hospital association to
build a community hospital in the statutory city. The hospital must be governed by a board
including two or more members of the statutory city council and be open to all residents of
the statutory city on equal terms. This appropriation must not exceed one-half the total
cost of construction of the hospital. The council must not appropriate the money unless
the average net earnings of the on-sale and off-sale municipal liquor store have been at
least $10,000 for the last five completed fiscal years before the date of the appropriation.

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

Sec. 18.

Minnesota Statutes 2014, section 447.045, subdivision 3, is amended to read:


Subd. 3.

Statutory city; off-sale or on- and off-sale store.

(a) If a statutory
city operates an off-sale, or an on- and off-sale municipal liquor store it may provide
for a vote at deleted text begina general or specialdeleted text endnew text begin annew text end electionnew text begin held on the first Tuesday after the first
Monday in November of either an even-numbered or odd-numbered year
new text end on the question
of contributing from the city liquor dispensary fund to build, maintain, and operate a
community hospital. If the vote is in favor, the city council may appropriate money
from the fund to an incorporated hospital association for a period of four years. The
appropriation must be from the net profits or proceeds of the municipal liquor store. It
must not exceed $4,000 a year for hospital construction and maintenance or $1,000 a year
for operation. The hospital must be open to all residents of the community on equal terms.

(b) The council must not appropriate the money unless the average net earnings of
the off-sale, or on- and off-sale municipal liquor store have been at least $8,000 for the last
two completed years before the date of the appropriation.

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

Sec. 19.

Minnesota Statutes 2014, section 447.045, subdivision 4, is amended to read:


Subd. 4.

Fourth class city operating store.

If a city of the fourth class operates a
municipal liquor store, it may provide for a vote at deleted text begina general or specialdeleted text endnew text begin annew text end electionnew text begin held
on the first Tuesday after the first Monday in November of either an even-numbered
or odd-numbered year
new text end on the question of contributing from the profit in the city liquor
dispensary fund to build, equip, and maintain a community hospital within the city
limits. If the vote is in favor, the city council may appropriate not more than $200,000
from profits in the fund for the purpose. The hospital must be open to all residents of
the city on equal terms.

The city may issue certificates of indebtedness in anticipation of and payable only
from profits from the operation of municipal liquor stores.

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

Sec. 20.

Minnesota Statutes 2014, section 447.045, subdivision 6, is amended to read:


Subd. 6.

Statutory city; fourth class.

If a fourth class statutory city operates a
municipal liquor store, it may provide for a vote at deleted text begina general or specialdeleted text endnew text begin annew text end electionnew text begin held
on the first Tuesday after the first Monday in November of either an even-numbered
or odd-numbered year
new text end on the question of contributing from the city liquor dispensary
fund not more than $15,000 a year for five years to build and maintain a community
hospital. If the vote is in favor the council may appropriate the money from the fund to an
incorporated community hospital association in the city.

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

Sec. 21.

Minnesota Statutes 2014, section 447.045, subdivision 7, is amended to read:


Subd. 7.

Statutory city; any store.

If a statutory city operates a municipal liquor
store, it may provide for a vote at deleted text begina general or specialdeleted text endnew text begin annew text end electionnew text begin held on the first Tuesday
after the first Monday in November of either an even-numbered or odd-numbered year
new text endon the question of contributing from the statutory city liquor dispensary fund toward the
acquisition, construction, improvement, maintenance, and operation of a community
hospital. If the vote is in favor, the council may appropriate money from time to time out
of the net profits or proceeds of the municipal liquor store to an incorporated nonprofit
hospital association in the statutory city. The hospital association must be governed by a
board of directors elected by donors of $50 or more, who each have one vote. The hospital
must be open to all residents of the community on equal terms.

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

Sec. 22.

Minnesota Statutes 2014, section 452.11, is amended to read:


452.11 SUBMISSION TO VOTERS.

No city of the first class shall acquire or construct any public utility under the terms
of sections 452.08 to 452.13 unless the proposition to acquire or construct same has
first been submitted to the qualified electors of the city at a deleted text begingeneraldeleted text end city election deleted text beginor at a
special election called for that purpose,
deleted text endnew text begin held on the first Tuesday after the first Monday in
November of either an even-numbered or odd-numbered year
new text end and new text beginhas new text endbeen approved by a
majority vote of all electors voting upon the proposition.

The question of issuing public utility certificates as provided in section 452.09
may, at the option of the council, be submitted at the same election as the question of the
acquisition or construction of the public utility.

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

Sec. 23.

Minnesota Statutes 2014, section 455.24, is amended to read:


455.24 SUBMISSION TO VOTERS.

Before incurring any expense under the powers conferred by section 455.23, the
approval of the voters of the city shall first be had at deleted text begina general or specialdeleted text endnew text begin annew text end election
held deleted text beginthereindeleted text endnew text begin on the first Tuesday after the first Monday in November of either an
even-numbered or odd-numbered year
new text end. If a majority of the voters of the city participating
at the election shall vote in favor of the construction of the system of poles, wires and
cables herein authorized to be made, the council shall proceed with the construction.

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

Sec. 24.

Minnesota Statutes 2014, section 455.29, is amended to read:


455.29 MUNICIPALITIES MAY EXTEND ELECTRIC SERVICE.

Except as otherwise restricted by chapter 216B, the governing body, or the
commission or board charged with the operation of the public utilities, if one exists
therein, of any municipality in the state owning and operating an electric light and power
plant for the purpose of the manufacture and sale of electrical power or for the purchase
and redistribution of electrical power, may, upon a two-thirds vote of the governing
body, or the commission or board, in addition to all other powers now possessed by
such municipality, sell electricity to customers, singly or collectively, outside of such
municipality, within the state but not to exceed a distance of 30 miles from the corporate
limits of the municipality. Before any municipality shall have the power to extend its
lines and sell electricity outside of the municipality as provided by sections 455.29 and
455.30, the governing body shall first submit to the voters of the municipality, at deleted text begina general
or special
deleted text endnew text begin annew text end electionnew text begin held on the first Tuesday after the first Monday in November of
either an even-numbered or odd-numbered year
new text end, the general principle of going outside the
municipality and fixing the maximum amount of contemplated expenditures reasonably
expected to be made for any and all extensions then or thereafter contemplated. Three
weeks' published notice shall be given of such election as required by law, and if a
majority of those voting upon the proposition favors the same, then the municipality shall
thereafter be considered as having chosen to enter the general business of extending
its electric light and power facilities beyond the corporate limits of the municipality.
It shall not be necessary to submit to a vote of the people the question of any specific
enlargement, extension, or improvement of any outside lines; provided the voters of
the municipality have generally elected to exercise the privileges afforded by sections
455.29 and 455.30, and, provided, that each and any specific extension, enlargement, or
improvement project is within the limit of the maximum expenditure authorized at the
election. In cities operating under a home rule charter, where a vote of the people is not
now required in order to extend electric light and power lines, no election shall be required
under the provisions of any act. At any election held to determine the attitude of the
voters upon this principle, the question shall be simply stated upon the ballot provided
therefor, and shall be substantially in the following form: "Shall the city of .....................
undertake the general proposition of extending its electric light and power lines beyond
the limits of the municipality, and limit the maximum expenditures for any and all future
extensions to the sum of $....................?" For this purpose every municipality is authorized
and empowered to extend the lines, wires, and fixtures of its plant to such customers and
may issue certificates of indebtedness therefor in an amount not to exceed the actual cost
of the extensions and for a term not to exceed the reasonable life of the extensions. These
certificates of indebtedness shall in no case be made a charge against the municipality, but
shall be payable and paid out of current revenues of the plant other than taxes.

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

Sec. 25.

Minnesota Statutes 2014, section 459.06, subdivision 1, is amended to read:


Subdivision 1.

Accept donations.

Any county, city, or town may by resolution of
its governing body accept donations of land that the governing body deems to be better
adapted for the production of timber and wood than for any other purpose, for a forest, and
may manage it on forestry principles. The donor of not less than 100 acres of any such
land shall be entitled to have the land perpetually bear the donor's name. The governing
body of any city or town, when funds are available or have been levied therefor, may,
when authorized by a majority vote by ballot of the voters voting at any deleted text begingeneral or special
deleted text endcity electionnew text begin held on the first Tuesday after the first Monday in November of either an
even-numbered or odd-numbered year
new text end ornew text begin the annualnew text end town meeting where the question is
properly submitted, purchase or obtain by condemnation proceedings, and preferably at the
sources of streams, any tract of land for a forest which is better adapted for the production
of timber and wood than for any other purpose, and which is conveniently located for the
purpose, and manage it on forestry principles. The city or town may annually levy a tax
on all taxable property within its boundaries to procure and maintain such forests.

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

Sec. 26.

Minnesota Statutes 2014, section 469.053, subdivision 5, is amended to read:


Subd. 5.

Reverse referendum.

A city may increase its levy for port authority
purposes under subdivision 4 only as provided in this subdivision. Its city council must
first pass a resolution stating the proposed amount of levy increase. The city must then
publish the resolution together with a notice of public hearing on the resolution for
two successive weeks in its official newspaper or, if none exists, in a newspaper of
general circulation in the city. The hearing must be held two to four weeks after the
first publication. After the hearing, the city council may decide to take no action or may
adopt a resolution authorizing the proposed increase or a lesser increase. A resolution
authorizing an increase must be published in the city's official newspaper or, if none
exists, in a newspaper of general circulation in the city. The resolution is not effective if a
petition requesting a referendum on the resolution is filed with the city clerk within 30
days of publication of the resolution. The petition must be signed by voters equaling five
percent of the votes cast in the city in the last general election. The resolution is effective
if approved by a majority of those voting on the question. The commissioner of revenue
shall prepare a suggested form of referendum question. The referendum must be held at deleted text begina
special or general
deleted text endnew text begin annew text end election deleted text beginbefore October 1 of the year for which the levy increase is
proposed
deleted text endnew text begin conducted on the first Tuesday after the first Monday in November of either an
even-numbered or odd-numbered year. If approved by the voters, the levy increase may
take effect no sooner than the next calendar year
new text end.

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

Sec. 27.

Minnesota Statutes 2014, section 469.0724, is amended to read:


469.0724 GENERAL OBLIGATION BONDS.

The port authority of Cannon Falls or Redwood Falls must not proceed with the sale
of general obligation tax-supported bonds until the city council by resolution approves the
proposed issuance. The resolution must be published in the official newspaper. If, within
30 days after the publication, a petition signed by voters equal in number to ten percent of
the number of voters at the last regular city election is filed with the city clerk, the city
and port authority must not issue the general obligation tax-supported bonds until the
proposition has been approved by a majority of the votes cast on the question at deleted text begina regular
or special
deleted text endnew text begin annew text end electionnew text begin held on the first Tuesday after the first Monday in November of
either an even-numbered or odd-numbered year
new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for the city of Cannon Falls and the
city of Redwood Falls the day after the governing body and chief clerical officer of the
city timely comply with Minnesota Statutes, section 645.021, subdivisions 2 and 3.
new text end

Sec. 28.

Minnesota Statutes 2014, section 469.107, subdivision 2, is amended to read:


Subd. 2.

Reverse referendum.

A city may increase its levy for economic
development authority purposes under subdivision 1 in the following way. Its city council
must first pass a resolution stating the proposed amount of levy increase. The city must
then publish the resolution together with a notice of public hearing on the resolution
for two successive weeks in its official newspaper or if none exists in a newspaper of
general circulation in the city. The hearing must be held two to four weeks after the
first publication. After the hearing, the city council may decide to take no action or may
adopt a resolution authorizing the proposed increase or a lesser increase. A resolution
authorizing an increase must be published in the city's official newspaper or if none exists
in a newspaper of general circulation in the city. The resolution is not effective if a petition
requesting a referendum on the resolution is filed with the city clerk within 30 days of
publication of the resolution. The petition must be signed by voters equaling five percent
of the votes cast in the city in the last general election. The election must be held at deleted text begina
general or special
deleted text endnew text begin annew text end electionnew text begin held on the first Tuesday after the first Monday in November
of either an even-numbered or odd-numbered year
new text end. Notice of the election must be given in
the manner required by law. The notice must state the purpose and amount of the levy.

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

Sec. 29.

Minnesota Statutes 2014, section 469.190, subdivision 1, is amended to read:


Subdivision 1.

Authorization.

Notwithstanding section 477A.016 or any other law,
a statutory or home rule charter city may by ordinance, and a town may by the affirmative
vote of the electors at the annual town meeting, deleted text beginor at a special town meeting,deleted text end impose a
tax of up to three percent on the gross receipts from the furnishing for consideration of
lodging at a hotel, motel, rooming house, tourist court, or resort, other than the renting or
leasing of it for a continuous period of 30 days or more. A statutory or home rule charter
city may by ordinance impose the tax authorized under this subdivision on the camping
site receipts of a municipal campground.

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

Sec. 30.

Minnesota Statutes 2014, section 469.190, subdivision 5, is amended to read:


Subd. 5.

Reverse referendum.

If the county board passes a resolution under
subdivision 4 to impose the tax, the resolution must be published for two successive
weeks in a newspaper of general circulation within the unorganized territory, together with
a notice fixing a date for a public hearing on the proposed tax.

The hearing must be held not less than two weeks nor more than four weeks after the
first publication of the notice. After the public hearing, the county board may determine to
take no further action, or may adopt a resolution authorizing the tax as originally proposed
or approving a lesser rate of tax. The resolution must be published in a newspaper of
general circulation within the unorganized territory. The voters of the unorganized
territory may request a referendum on the proposed tax by filing a petition with the county
auditor within 30 days after the resolution is published. The petition must be signed by
voters who reside in the unorganized territory. The number of signatures must equal at
least five percent of the number of persons voting in the unorganized territory in the last
general election. If such a petition is timely filed, the resolution is not effective until it
has been submitted to the voters residing in the unorganized territory at deleted text begina general or
special
deleted text endnew text begin annew text end electionnew text begin held on the first Tuesday after the first Monday in November of either
an even-numbered or odd-numbered year
new text end and a majority of votes cast on the question of
approving the resolution are in the affirmative. The commissioner of revenue shall prepare
a suggested form of question to be presented at the referendum.

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

Sec. 31.

Minnesota Statutes 2014, section 471.57, subdivision 3, is amended to read:


Subd. 3.

May use fund for other purposes upon vote.

The council of any
municipality which has established a public works reserve fund by an ordinance
designating the specific improvement or type of capital improvement for which the
fund may be used may submit to the voters of the municipality at deleted text beginany regular or special
deleted text endnew text beginannew text end electionnew text begin held on the first Tuesday after the first Monday in November of either an
even-numbered or odd-numbered year
new text end the question of using the fund for some other
purpose. If a majority of the votes cast on the question are in favor of such diversion from
the original purpose of the fund, it may be used for any purpose so approved by the voters.

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

Sec. 32.

Minnesota Statutes 2014, section 471.571, subdivision 3, is amended to read:


Subd. 3.

Expenditure from fund, limitation.

No expenditure for any one project in
excess of 60 percent of one year's levy or $25,000, whichever is greater, may be made
from such permanent improvement or replacement fund in any year without first obtaining
the approval of a majority of the voters voting at a deleted text begingeneral or specialdeleted text end municipal election
new text beginheld on the first Tuesday after the first Monday in November of either an even-numbered
or odd-numbered year
new text end at which the question of making such expenditure has been
submitted. In submitting any proposal to the voters for approval, the amount proposed to
be spent and the purpose thereof shall be stated in the proposal submitted. The proceeds
of such levies may be pledged for the payment of any bonds issued pursuant to law for
any purposes authorized hereby and annual payments upon such bonds or interest may
be made without additional authorization.

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

Sec. 33.

Minnesota Statutes 2014, section 471.572, subdivision 2, is amended to read:


Subd. 2.

Tax levy.

The governing body of a city may establish, by a two-thirds vote
of all its members, by ordinance or resolution a reserve fund and may annually levy a
property tax for the support of the fund. The proceeds of taxes levied for its support must
be paid into the reserve fund. Any other revenue from a source not required by law to be
paid into another fund for purposes other than those provided for the use of the reserve
fund may be paid into the fund. Before a tax is levied under this section, the city must
publish in the official newspaper of the city an initial resolution authorizing the tax levy. If
within ten days after the publication a petition is filed with the city clerk requesting an
election on the tax levy signed by a number of qualified voters greater than ten percent of
the number who voted in the city at the last general election, the tax may not be levied
until the levy has been approved by a majority of the votes cast on it at deleted text begina regular or special
deleted text endnew text beginannew text end electionnew text begin held on the first Tuesday after the first Monday in November of either an
even-numbered or odd-numbered year
new text end.

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

Sec. 34.

Minnesota Statutes 2014, section 471.572, subdivision 4, is amended to read:


Subd. 4.

Use of fund for a specific purpose.

If the city has established a reserve
fund, it may submit to the voters at deleted text begina regular or specialdeleted text endnew text begin annew text end electionnew text begin held on the first
Tuesday after the first Monday in November of either an even-numbered or odd-numbered
year
new text end the question of whether use of the fund should be restricted to a specific improvement
or type of capital improvement. If a majority of the votes cast on the question are in
favor of the limitation on the use of the reserve fund, it may be used only for the purpose
approved by the voters.

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

Sec. 35.

Minnesota Statutes 2014, section 475.59, is amended to read:


475.59 MANNER OF SUBMISSION; NOTICE.

new text begin Subdivision 1. new text end

new text begin Generally; notice. new text end

When the governing body of a municipality
resolves to issue bonds for any purpose requiring the approval of the electors, it shall
provide for submission of the proposition of their issuance at a general or special election
or town or school district meeting. Notice of such election or meeting shall be given in
the manner required by law and shall state the maximum amount and the purpose of
the proposed issue. In any school district, the school board or board of education may,
according to its judgment and discretion, submit as a single ballot question or as two
or more separate questions in the notice of election and ballots the proposition of their
issuance for any one or more of the following, stated conjunctively or in the alternative:
acquisition or enlargement of sites, acquisition, betterment, erection, furnishing,
equipping of one or more new schoolhouses, remodeling, repairing, improving, adding to,
betterment, furnishing, equipping of one or more existing schoolhouses. In any city, town,
or county, the governing body may, according to its judgment and discretion, submit as a
single ballot question or as two or more separate questions in the notice of election and
ballots the proposition of their issuance, stated conjunctively or in the alternative, for the
acquisition, construction, or improvement of any facilities at one or more locations.

new text begin Subd. 2. new text end

new text begin Election date. new text end

new text begin An election to approve issuance of bonds under this section
held by a municipality other than a town, must be held on the first Tuesday after the first
Monday in November of either an even-numbered or odd-numbered year. An election
under this section held by a town may be held on the same day as the annual town meeting
or on the first Tuesday after the first Monday in November of either an even-numbered or
odd-numbered year.
new text end

new text begin Subd. 3. new text end

new text begin Special laws. new text end

new text begin If a referendum on the issuance of bonds or other debt
obligations authorized in a special law is required, it must be held on a date as provided in
subdivision 2, notwithstanding any provision in the special law authorizing the referendum
to be held at any other time.
new text end

new text begin Subd. 4. new text end

new text begin Exception for disaster or emergency. new text end

new text begin Subdivisions 2 and 3, and any other
law requiring an election to approve issuance of bonds or other debt obligations to be held
on the first Tuesday after the first Monday in November of either an even-numbered or
odd-numbered year, do not apply to issuance of bonds or other debt obligations to finance
the municipality's response to an emergency or disaster. "Disaster" means a situation that
creates an actual or imminent serious threat to the health and safety of persons or a situation
that has resulted or is likely to result in catastrophic loss to property or the environment.
"Emergency" means an unforeseen combination of circumstances that calls for immediate
action to prevent a disaster identified in the referendum from developing or occurring.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

Sec. 36. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2014, section 205.10, subdivision 3, new text end new text begin is repealed.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin Except as otherwise provided, this act is effective August 1,
2015, and applies to any referendum authorized on or after that date.
new text end

ARTICLE 3

PROPERTY TAXES

Section 1.

Minnesota Statutes 2014, section 40A.18, subdivision 2, is amended to read:


Subd. 2.

Allowed commercial and industrial operations.

Commercial and
industrial operations are not allowed on land within an agricultural preserve except:

(1) small on-farm commercial or industrial operations normally associated with and
important to farming in the agricultural preserve area;

(2) storage use of existing farm buildings that does not disrupt the integrity of the
agricultural preserve; deleted text beginand
deleted text end

(3) small commercial use of existing farm buildings for trades not disruptive to the
integrity of the agricultural preserve such as a carpentry shop, small scale mechanics shop,
and similar activities that a farm operator might conductdeleted text begin.deleted text endnew text begin; and
new text end

new text begin (4) wireless communication installments and related equipment and structure
capable of providing technology potentially beneficial to farming activities.
new text end

"Existing" in clauses (2) and (3) means existing on August 1, 1989.

new text begin EFFECTIVE DATE. new text end

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

Sec. 2.

Minnesota Statutes 2014, section 273.072, is amended by adding a subdivision
to read:


new text begin Subd. 7. new text end

new text begin Termination of local assessor's office by town vote. new text end

new text begin (a) A town or
township may elect at its annual meeting to enter into a joint assessment agreement with
the county in which the town or township is wholly or partially situated, for purposes of
providing assessments under this section. The county to which assessment duties have
thereto been transferred shall enter into an agreement with the electing town or township
under terms negotiated with the town or township, or, if such terms cannot be mutually
determined, on terms pursuant to the county's authority under this chapter.
new text end

new text begin (b) If after electing to enter into a joint assessment agreement under paragraph
(a), the town or township determines that the interests of the town or township may be
better served through valuation by local assessors, it may, at its annual meeting, revoke
the election. Revocation under this paragraph may not be made within four years after
the election in paragraph (a). A revocation under this paragraph is effective at the second
assessment date following the revocation. The office of the town or township assessor shall
be filled as provided by charter or law 90 days before the effective date of the revocation.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2015.
new text end

Sec. 3.

Minnesota Statutes 2014, 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;

(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, or parent 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) Agricultural property held by a trustee under a trust is eligible for agricultural
homestead classification under this paragraph if the qualifications in clause (i) are met,
except that "owner" means the grantor of the trust.

(iii) 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.

(iv) 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.

new text begin (c) 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:
new text end

new text begin (1) the agricultural property consists of at least 40 acres, including undivided
government lots and correctional 40's;
new text end

new text begin (2) the owner or the owner's spouse actively farmed the agricultural property for
at least ten years, ending no more than four years before the owner of the property
first applies for qualification under this clause, either on the owner'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 owner is a partner,
shareholder, or member;
new text end

new text begin (3) the owner of the agricultural property is a Minnesota resident;
new text end

new text begin (4) neither the owner nor the spouse of the owner claims another agricultural
homestead in Minnesota; and
new text end

new text begin (5) the owner lives no 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 may
live more than four townships or cities, or combination of four townships or cities, from
the agricultural property.
new text end

new text begin The application for enrollment must provide the information required under clause
(i), except that no information regarding the operator of the farm is required, and the
owner must submit evidence that the ten-year requirement has been met.
new text end

deleted text begin (c)deleted text endnew text begin (d)new text end 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.

deleted text begin (d)deleted text end new text begin (e) new text endAgricultural 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.

deleted text begin (e)deleted text endnew text begin (f)new text end 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.

deleted text begin (f)deleted text endnew text begin (g)new text end 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.

deleted text begin (g)deleted text endnew text begin (h)new text end 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 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.

deleted text begin (h)deleted text endnew text begin (i)new text end 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 numbers, 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.

deleted text begin (i)deleted text endnew text begin (j)new text end 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.

deleted text begin (j)deleted text endnew text begin (k)new text end 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 beginning with assessment year 2016.
new text end

Sec. 4.

Minnesota Statutes 2014, 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. Class 2b property
has a classification rate of one percent of market value unless it is part of an agricultural
homestead under paragraph (a), or qualifies as class 2c under paragraph (d).

(d) Class 2c managed forest land consists of no less than 20 and no more than
1,920 acres statewide per taxpayer that is being managed under a forest management
plan that meets the requirements of chapter 290C, but is not enrolled in the sustainable
forest resource management incentive program. It has a classification rate of .65 percent,
provided that the owner of the property must apply to the assessor in order for the
property to initially qualify for the reduced rate and provide the information required
by the assessor to verify that the property qualifies for the reduced rate. If the assessor
receives the application and information before May 1 in an assessment year, the property
qualifies beginning with that assessment year. If the assessor receives the application
and information after April 30 in an assessment year, the property may not qualify until
the next assessment year. The commissioner of natural resources must concur that the
land is qualified. The commissioner of natural resources shall annually provide county
assessors verification information on a timely basis. 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.

(e) Agricultural land as used in this section means:

(1) contiguous acreage of ten acres or more, used during the preceding year for
agricultural purposes; or

(2) contiguous acreage used during the preceding year for an intensive livestock or
poultry confinement operation, provided that land used only for pasturing or grazing
does not qualify under this clause.

"Agricultural purposes" as used in this section means the raising, cultivation, drying,
or storage of agricultural products for sale, or the storage of machinery or equipment
used in support of agricultural production by the same farm entity. For a property to be
classified as agricultural based only on the drying or storage of agricultural products,
the products being dried or stored must have been produced by the same farm entity as
the entity operating the drying or storage facility. "Agricultural purposes" also includes
enrollment in the Reinvest in Minnesota program under sections 103F.501 to 103F.535
or the federal Conservation Reserve Program as contained in Public Law 99-198 or a
similar state or federal conservation program if the property was classified as agricultural
(i) under this subdivision for taxes payable in 2003 because of its enrollment in a
qualifying program and the land remains enrolled or (ii) in the year prior to its enrollment.
Agricultural classification shall not be based upon the market value of any residential
structures on the parcel or contiguous parcels under the same ownership.

"Contiguous acreage," for purposes of this paragraph, means all of, or a contiguous
portion of, a tax parcel as described in section 272.193, or all of, or a contiguous portion
of, a set of contiguous tax parcels under that section that are owned by the same person.

(f) Agricultural land under this section also includes:

(1) contiguous acreage that is less than ten acres in size and exclusively used in the
preceding year for raising or cultivating agricultural products; or

(2) contiguous acreage that contains a residence and is less than 11 acres in size, if
the contiguous acreage exclusive of the house, garage, and surrounding one acre of land
was used in the preceding year for one or more of the following three uses:

(i) for an intensive grain drying or storage operation, or for intensive machinery or
equipment storage activities used to support agricultural activities on other parcels of
property operated by the same farming entity;

(ii) as a nursery, provided that only those acres used intensively to produce nursery
stock are considered agricultural land; or

(iii) for intensive market farming; for purposes of this paragraph, "market farming"
means the cultivation of one or more fruits or vegetables or production of animal or other
agricultural products for sale to local markets by the farmer or an organization with which
the farmer is affiliated.

"Contiguous acreage," for purposes of this paragraph, means all of a tax parcel as
described in section 272.193, or all of a set of contiguous tax parcels under that section
that are owned by the same person.

(g) Land shall be classified as agricultural even if all or a portion of the agricultural
use of that property is the leasing to, or use by another person for agricultural purposes.

Classification under this subdivision is not determinative for qualifying under
section 273.111.

(h) The property classification under this section supersedes, for property tax
purposes only, any locally administered agricultural policies or land use restrictions that
define minimum or maximum farm acreage.

(i) The term "agricultural products" as used in this subdivision includes production
for sale of:

(1) livestock, dairy animals, dairy products, poultry and poultry products, fur-bearing
animals, horticultural and nursery stock, fruit of all kinds, vegetables, forage, grains,
bees, and apiary products by the owner;

(2) fish bred for sale and consumption if the fish breeding occurs on land zoned
for agricultural use;

(3) the commercial boarding of horses, which may include related horse training and
riding instruction, if the boarding is done on property that is also used for raising pasture
to graze horses or raising or cultivating other agricultural products as defined in clause (1);

(4) property which is owned and operated by nonprofit organizations used for
equestrian activities, excluding racing;

(5) game birds and waterfowl bred and raised (i) on a game farm licensed under
section 97A.105, provided that the annual licensing report to the Department of Natural
Resources, which must be submitted annually by March 30 to the assessor, indicates
that at least 500 birds were raised or used for breeding stock on the property during the
preceding year and that the owner provides a copy of the owner's most recent schedule F;
or (ii) for use on a shooting preserve licensed under section 97A.115;

(6) insects primarily bred to be used as food for animals;

(7) trees, grown for sale as a crop, including short rotation woody crops, and not
sold for timber, lumber, wood, or wood products; deleted text beginand
deleted text end

(8) maple syrup taken from trees grown by a person licensed by the Minnesota
Department of Agriculture under chapter 28A as a food processornew text begin; and
new text end

new text begin (9) wine produced by a farm winery licensed under section 340A.315new text end.

(j) If a parcel used for agricultural purposes is also used for commercial or industrial
purposes, including but not limited to:

(1) wholesale and retail sales;

(2) processing of raw agricultural products or other goods;

(3) warehousing or storage of processed goods; and

(4) office facilities for the support of the activities enumerated in clauses (1), (2),
and (3),

the assessor shall classify the part of the parcel used for agricultural purposes as class 1b,
2a, or 2b, whichever is appropriate, and the remainder in the class appropriate to its use.
The grading, sorting, and packaging of raw agricultural products for first salenew text begin, including
the bottling of wine produced by a farm winery,
new text end is considered an agricultural purpose. A
greenhouse or other building where horticultural or nursery products are grown that is
also used for the conduct of retail sales must be classified as agricultural if it is primarily
used for the growing of horticultural or nursery products from seed, cuttings, or roots and
occasionally as a showroom for the retail sale of those products. Use of a greenhouse or
building only for the display of already grown horticultural or nursery products does not
qualify as an agricultural purpose.

(k) The assessor shall determine and list separately on the records the market value
of the homestead dwelling and the one acre of land on which that dwelling is located. If
any farm buildings or structures are located on this homesteaded acre of land, their market
value shall not be included in this separate determination.

(l) Class 2d airport landing area consists of a landing area or public access area of a
privately owned public use airport. It has a classification rate of one percent of market
value. To qualify for classification under this paragraph, a privately owned public use
airport must be licensed as a public airport under section 360.018. For purposes of
this paragraph, "landing area" means that part of a privately owned public use airport
properly cleared, regularly maintained, and made available to the public for use by aircraft
and includes runways, taxiways, aprons, and sites upon which are situated landing or
navigational aids. A landing area also includes land underlying both the primary surface
and the approach surfaces that comply with all of the following:

(i) the land is properly cleared and regularly maintained for the primary purposes of
the landing, taking off, and taxiing of aircraft; but that portion of the land that contains
facilities for servicing, repair, or maintenance of aircraft is not included as a landing area;

(ii) the land is part of the airport property; and

(iii) the land is not used for commercial or residential purposes.

The land contained in a landing area under this paragraph must be described and certified
by the commissioner of transportation. The certification is effective until it is modified,
or until the airport or landing area no longer meets the requirements of this paragraph.
For purposes of this paragraph, "public access area" means property used as an aircraft
parking ramp, apron, or storage hangar, or an arrival and departure building in connection
with the airport.

(m) Class 2e consists of land with a commercial aggregate deposit that is not actively
being mined and is not otherwise classified as class 2a or 2b, provided that the land is not
located in a county that has elected to opt-out of the aggregate preservation program as
provided in section 273.1115, subdivision 6. It has a classification rate of one percent of
market value. To qualify for classification under this paragraph, the property must be at
least ten contiguous acres in size and the owner of the property must record with the
county recorder of the county in which the property is located an affidavit containing:

(1) a legal description of the property;

(2) a disclosure that the property contains a commercial aggregate deposit that is not
actively being mined but is present on the entire parcel enrolled;

(3) documentation that the conditional use under the county or local zoning
ordinance of this property is for mining; and

(4) documentation that a permit has been issued by the local unit of government
or the mining activity is allowed under local ordinance. The disclosure must include a
statement from a registered professional geologist, engineer, or soil scientist delineating
the deposit and certifying that it is a commercial aggregate deposit.

For purposes of this section and section 273.1115, "commercial aggregate deposit"
means a deposit that will yield crushed stone or sand and gravel that is suitable for use
as a construction aggregate; and "actively mined" means the removal of top soil and
overburden in preparation for excavation or excavation of a commercial deposit.

(n) When any portion of the property under this subdivision or subdivision 22 begins
to be actively mined, the owner must file a supplemental affidavit within 60 days from
the day any aggregate is removed stating the number of acres of the property that is
actively being mined. The acres actively being mined must be (1) valued and classified
under subdivision 24 in the next subsequent assessment year, and (2) removed from the
aggregate resource preservation property tax program under section 273.1115, if the
land was enrolled in that program. Copies of the original affidavit and all supplemental
affidavits must be filed with the county assessor, the local zoning administrator, and the
Department of Natural Resources, Division of Land and Minerals. A supplemental
affidavit must be filed each time a subsequent portion of the property is actively mined,
provided that the minimum acreage change is five acres, even if the actual mining activity
constitutes less than five acres.

(o) The definitions prescribed by the commissioner under paragraphs (c) and (d) are
not rules and are exempt from the rulemaking provisions of chapter 14, and the provisions
in section 14.386 concerning exempt rules do not apply.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2017.
new text end

Sec. 5.

Minnesota Statutes 2014, section 273.13, subdivision 25, is amended to read:


Subd. 25.

Class 4.

(a) Class 4a is residential real estate containing four or more
units and used or held for use by the owner or by the tenants or lessees of the owner
as a residence for rental periods of 30 days or more, excluding property qualifying for
class 4d. Class 4a also includes hospitals licensed under sections 144.50 to 144.56, other
than hospitals exempt under section 272.02, and contiguous property used for hospital
purposes, without regard to whether the property has been platted or subdivided. The
market value of class 4a property has a classification rate of 1.25 percent.

(b) Class 4b includes:

(1) residential real estate containing less than four units that does not qualify as class
4bb, other than seasonal residential recreational property;

(2) manufactured homes not classified under any other provision;

(3) a dwelling, garage, and surrounding one acre of property on a nonhomestead
farm classified under subdivision 23, paragraph (b) containing two or three units; and

(4) unimproved property that is classified residential as determined under subdivision
33.

The market value of class 4b property has a classification rate of 1.25 percent.

(c) Class 4bb includes nonhomestead residential real estate containing one unit,
other than seasonal residential recreational property, and a single family dwelling, garage,
and surrounding one acre of property on a nonhomestead farm classified under subdivision
23, paragraph (b).

Class 4bb property has the same classification rates as class 1a property under
subdivision 22.

Property that has been classified as seasonal residential recreational property at
any time during which it has been owned by the current owner or spouse of the current
owner does not qualify for class 4bb.

(d) Class 4c property includes:

(1) except as provided in subdivision 22, paragraph (c), real and personal property
devoted to commercial temporary and seasonal residential occupancy for recreation
purposes, for not more than 250 days in the year preceding the year of assessment. For
purposes of this clause, property is devoted to a commercial purpose on a specific day
if any portion of the property is used for residential occupancy, and a fee is charged for
residential occupancy. Class 4c property under this clause must contain three or more
rental units. A "rental unit" is defined as a cabin, condominium, townhouse, sleeping room,
or individual camping site equipped with water and electrical hookups for recreational
vehicles. A camping pad offered for rent by a property that otherwise qualifies for class
4c under this clause is also class 4c under this clause regardless of the term of the rental
agreement, as long as the use of the camping pad does not exceed 250 days. In order for a
property to be classified under this clause, either (i) the business located on the property
must provide recreational activities, at least 40 percent of the annual gross lodging receipts
related to the property must be from business conducted during 90 consecutive days,
and either (A) at least 60 percent of all paid bookings by lodging guests during the year
must be for periods of at least two consecutive nights; or (B) at least 20 percent of the
annual gross receipts must be from charges for providing recreational activities, or (ii) the
business must contain 20 or fewer rental units, and must be located in a township or a city
with a population of 2,500 or less located outside the metropolitan area, as defined under
section 473.121, subdivision 2, that contains a portion of a state trail administered by the
Department of Natural Resources. For purposes of item (i)(A), a paid booking of five or
more nights shall be counted as two bookings. Class 4c property also includes commercial
use real property used exclusively for recreational purposes in conjunction with other class
4c property classified under this clause and devoted to temporary and seasonal residential
occupancy for recreational purposes, up to a total of two acres, provided the property is
not devoted to commercial recreational use for more than 250 days in the year preceding
the year of assessment and is located within two miles of the class 4c property with which
it is used. In order for a property to qualify for classification under this clause, the owner
must submit a declaration to the assessor designating the cabins or units occupied for 250
days or less in the year preceding the year of assessment by January 15 of the assessment
year. Those cabins or units and a proportionate share of the land on which they are located
must be designated class 4c under this clause as otherwise provided. The remainder of the
cabins or units and a proportionate share of the land on which they are located will be
designated as class 3a. The owner of property desiring designation as class 4c property
under this clause must provide guest registers or other records demonstrating that the units
for which class 4c designation is sought were not occupied for more than 250 days in the
year preceding the assessment if so requested. The portion of a property operated as a
(1) restaurant, (2) bar, (3) gift shop, (4) conference center or meeting room, and (5) other
nonresidential facility operated on a commercial basis not directly related to temporary and
seasonal residential occupancy for recreation purposes does not qualify for class 4c. For
the purposes of this paragraph, "recreational activities" means renting ice fishing houses,
boats and motors, snowmobiles, downhill or cross-country ski equipment; providing
marina services, launch services, or guide services; or selling bait and fishing tackle;

(2) qualified property used as a golf course if:

(i) it is open to the public on a daily fee basis. It may charge membership fees or
dues, but a membership fee may not be required in order to use the property for golfing,
and its green fees for golfing must be comparable to green fees typically charged by
municipal courses; and

(ii) it meets the requirements of section 273.112, subdivision 3, paragraph (d).

A structure used as a clubhouse, restaurant, or place of refreshment in conjunction
with the golf course is classified as class 3a property;

(3) real property up to a maximum of three acres of land owned and used by a
nonprofit community service oriented organization and not used for residential purposes
on either a temporary or permanent basis, provided that:

(i) the property is not used for a revenue-producing activity for more than six days
in the calendar year preceding the year of assessment; or

(ii) the organization makes annual charitable contributions and donations at least
equal to the property's previous year's property taxes and the property is allowed to be
used for public and community meetings or events for no charge, as appropriate to the
size of the facility.

For purposes of this clause:

(A) "charitable contributions and donations" has the same meaning as lawful
gambling purposes under section 349.12, subdivision 25, excluding those purposes
relating to the payment of taxes, assessments, fees, auditing costs, and utility payments;

(B) "property taxes" excludes the state general tax;

(C) a "nonprofit community service oriented organization" means any corporation,
society, association, foundation, or institution organized and operated exclusively for
charitable, religious, fraternal, civic, or educational purposes, and which is exempt from
federal income taxation pursuant to section 501(c)(3), (8), (10), or (19) of the Internal
Revenue Code; and

(D) "revenue-producing activities" shall include but not be limited to property or that
portion of the property that is used as an on-sale intoxicating liquor or 3.2 percent malt
liquor establishment licensed under chapter 340A, a restaurant open to the public, bowling
alley, a retail store, gambling conducted by organizations licensed under chapter 349, an
insurance business, or office or other space leased or rented to a lessee who conducts a
for-profit enterprise on the premises.

Any portion of the property not qualifying under either item (i) or (ii) is class 3a.
The use of the property for social events open exclusively to members and their guests
for periods of less than 24 hours, when an admission is not charged nor any revenues are
received by the organization shall not be considered a revenue-producing activity.

The organization shall maintain records of its charitable contributions and donations
and of public meetings and events held on the property and make them available upon
request any time to the assessor to ensure eligibility. An organization meeting the
requirement under item (ii) must file an application by May 1 with the assessor for
eligibility for the current year's assessment. The commissioner shall prescribe a uniform
application form and instructions;

(4) postsecondary student housing of not more than one acre of land that is owned by
a nonprofit corporation organized under chapter 317A and is used exclusively by a student
cooperative, sorority, or fraternity for on-campus housing or housing located within two
miles of the border of a college campus;

(5)(i) manufactured home parks as defined in section 327.14, subdivision 3,
excluding manufactured home parks described in section 273.124, subdivision 3a, and (ii)
manufactured home parks as defined in section 327.14, subdivision 3, that are described in
section 273.124, subdivision 3a;

(6) real property that is actively and exclusively devoted to indoor fitness, health,
social, recreational, and related uses, is owned and operated by a not-for-profit corporation,
and is located within the metropolitan area as defined in section 473.121, subdivision 2;

(7) a leased or privately owned noncommercial aircraft storage hangar not exempt
under section 272.01, subdivision 2, and the land on which it is located, provided that:

(i) the land is on an airport owned or operated by a city, town, county, Metropolitan
Airports Commission, or group thereof; and

(ii) the land lease, or any ordinance or signed agreement restricting the use of the
leased premise, prohibits commercial activity performed at the hangar.

If a hangar classified under this clause is sold after June 30, 2000, a bill of sale must
be filed by the new owner with the assessor of the county where the property is located
within 60 days of the sale;

(8) a privately owned noncommercial aircraft storage hangar not exempt under
section 272.01, subdivision 2, and the land on which it is located, provided that:

(i) the land abuts a public airport; and

(ii) the owner of the aircraft storage hangar provides the assessor with a signed
agreement restricting the use of the premises, prohibiting commercial use or activity
performed at the hangar; and

(9) residential real estate, a portion of which is used by the owner for homestead
purposes, and that is also a place of lodging, if all of the following criteria are met:

(i) rooms are provided for rent to transient guests that generally stay for periods
of 14 or fewer days;

(ii) meals are provided to persons who rent rooms, the cost of which is incorporated
in the basic room rate;

(iii) meals are not provided to the general public except for special events on fewer
than seven days in the calendar year preceding the year of the assessment; and

(iv) the owner is the operator of the property.

The market value subject to the 4c classification under this clause is limited to
five rental units. Any rental units on the property in excess of five, must be valued and
assessed as class 3a. The portion of the property used for purposes of a homestead by the
owner must be classified as class 1a property under subdivision 22;

(10) real property up to a maximum of three acres and operated as a restaurant
as defined under section 157.15, subdivision 12, provided it: (i) is located on a lake as
defined under section 103G.005, subdivision 15, paragraph (a), clause (3); and (ii) is either
devoted to commercial purposes for not more than 250 consecutive days, or receives
at least 60 percent of its annual gross receipts from business conducted during four
consecutive months. Gross receipts from the sale of alcoholic beverages must be included
in determining the property's qualification under item (ii). The property's primary business
must be as a restaurant and not as a bar. Gross receipts from gift shop sales located
on the premises must be excluded. Owners of real property desiring 4c classification
under this clause must submit an annual declaration to the assessor by February 1 of the
current assessment year, based on the property's relevant information for the preceding
assessment year;

(11) lakeshore and riparian property and adjacent land, not to exceed six acres, used
as a marina, as defined in section 86A.20, subdivision 5, which is made accessible to
the public and devoted to recreational use for marina services. The marina owner must
annually provide evidence to the assessor that it provides services, including lake or river
access to the public by means of an access ramp or other facility that is either located on
the property of the marina or at a publicly owned site that abuts the property of the marina.
No more than 800 feet of lakeshore may be included in this classification. Buildings used
in conjunction with a marina for marina services, including but not limited to buildings
used to provide food and beverage services, fuel, boat repairs, or the sale of bait or fishing
tackle, are classified as class 3a property; and

(12) real and personal property devoted to noncommercial temporary and seasonal
residential occupancy for recreation purposes.

Class 4c property has a classification rate of 1.5 percent of market value, except that
(i) each parcel of noncommercial seasonal residential recreational property under clause
(12) has the same classification rates as class 4bb property, (ii) manufactured home parks
assessed under clause (5), item (i), have the same classification rate as class 4b property,
and the market value of manufactured home parks assessed under clause (5), item (ii),
has a classification rate of 0.75 percent if more than 50 percent of the lots in the park are
occupied by shareholders in the cooperative corporation or association and a classification
rate of one percent if 50 percent or less of the lots are so occupied, (iii) commercial-use
seasonal residential recreational property and marina recreational land as described
in clause (11), has a classification rate of one percent for the first $500,000 of market
value, and 1.25 percent for the remaining market value, (iv) the market value of property
described in clause (4) has a classification rate of one percent, (v) the market value of
property described in clauses (2), (6), and (10) has a classification rate of 1.25 percent,
and (vi) that portion of the market value of property in clause (9) qualifying for class 4c
property has a classification rate of 1.25 percentnew text begin. For taxes payable in 2016 through 2025,
property qualifying for classification under clause (3) that is owned or operated by a
congressionally chartered veterans organization has a classification rate of one percent
new text end.

(e) Class 4d property is qualifying low-income rental housing certified to the assessor
by the Housing Finance Agency under section 273.128, subdivision 3. If only a portion
of the units in the building qualify as low-income rental housing units as certified under
section 273.128, subdivision 3, only the proportion of qualifying units to the total number
of units in the building qualify for class 4d. The remaining portion of the building shall be
classified by the assessor based upon its use. Class 4d also includes the same proportion of
land as the qualifying low-income rental housing units are to the total units in the building.
For all properties qualifying as class 4d, the market value determined by the assessor must
be based on the normal approach to value using normal unrestricted rents.

(f) The first tier of market value of class 4d property has a classification rate of 0.75
percent. The remaining value of class 4d property has a classification rate of 0.25 percent.
For the purposes of this paragraph, the "first tier of market value of class 4d property"
means the market value of each housing unit up to the first tier limit. For the purposes of
this paragraph, all class 4d property value must be assigned to individual housing units.
The first tier limit is $100,000 for assessment year 2014. For subsequent years, the limit is
adjusted each year by the average statewide change in estimated market value of property
classified as class 4a and 4d under this section for the previous assessment year, excluding
valuation change due to new construction, rounded to the nearest $1,000, provided,
however, that the limit may never be less than $100,000. Beginning with assessment year
2015, the commissioner of revenue must certify the limit for each assessment year by
November 1 of the previous year.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2017.
new text end

Sec. 6.

Minnesota Statutes 2014, section 273.13, subdivision 34, is amended to read:


Subd. 34.

Homestead of disabled veteran or family caregiver.

(a) All or a
portion of the market value of property owned by a veteran and serving as the veteran's
homestead under this section is excluded in determining the property's taxable market
value if the veteran has a service-connected disability of 70 percent or more as certified
by the United States Department of Veterans Affairs. To qualify for exclusion under this
subdivision, the veteran must have been honorably discharged from the United States
armed forces, as indicated by United States Government Form DD214 or other official
military discharge papers.

(b)(1) For a disability rating of 70 percent or more, $150,000 of market value is
excluded, except as provided in clause (2); and

(2) for a total (100 percent) and permanent disability, $300,000 of market value is
excluded.

(c) If a disabled veteran qualifying for a valuation exclusion under paragraph (b),
clause (2), predeceases the veteran's spouse, and if upon the death of the veteran the
spouse holds the legal or beneficial title to the homestead and permanently resides there,
the exclusion shall carry over to the benefit of the veteran's spouse deleted text beginfor the current taxes
payable year and for eight additional taxes payable years or
deleted text end until such time as the spouse
remarries, or sells, transfers, or otherwise disposes of the propertydeleted text begin, whichever comes firstdeleted text end.
Qualification under this paragraph requires an annual application under paragraph (h).

(d) If the spouse of a member of any branch or unit of the United States armed
forces who dies due to a service-connected cause while serving honorably in active
service, as indicated on United States Government Form DD1300 or DD2064, holds
the legal or beneficial title to a homestead and permanently resides there, the spouse is
entitled to the benefit described in paragraph (b), clause (2), deleted text beginfor eight taxes payable years,
or
deleted text end until such time as the spouse remarries or sells, transfers, or otherwise disposes of the
propertydeleted text begin, whichever comes firstdeleted text end.

(e) If a veteran meets the disability criteria of paragraph (a) but does not own
property classified as homestead in the state of Minnesota, then the homestead of the
veteran's primary family caregiver, if any, is eligible for the exclusion that the veteran
would otherwise qualify for under paragraph (b).

(f) In the case of an agricultural homestead, only the portion of the property
consisting of the house and garage and immediately surrounding one acre of land qualifies
for the valuation exclusion under this subdivision.

(g) A property qualifying for a valuation exclusion under this subdivision is not
eligible for the market value exclusion under subdivision 35, or classification under
subdivision 22, paragraph (b).

(h) To qualify for a valuation exclusion under this subdivision a property owner
must apply to the assessor by July 1 of each assessment year, except that an annual
reapplication is not required once a property has been accepted for a valuation exclusion
under paragraph (a) and qualifies for the benefit described in paragraph (b), clause (2), and
the property continues to qualify until there is a change in ownership. For an application
received after July 1 of any calendar year, the exclusion shall become effective for the
following assessment year.

(i) A first-time application by a qualifying spouse for the market value exclusion under
paragraph (d) must be made any time within two years of the death of the service member.

(j) For purposes of this subdivision:

(1) "active service" has the meaning given in section 190.05;

(2) "own" means that the person's name is present as an owner on the property deed;

(3) "primary family caregiver" means a person who is approved by the secretary of
the United States Department of Veterans Affairs for assistance as the primary provider
of personal care services for an eligible veteran under the Program of Comprehensive
Assistance for Family Caregivers, codified as United States Code, title 38, section 1720G;
and

(4) "veteran" has the meaning given the term in section 197.447.

(k) The purpose of this provision of law providing a level of homestead property tax
relief for gravely disabled veterans, their primary family caregivers, and their surviving
spouses is to help ease the burdens of war for those among our state's citizens who bear
those burdens most heavily.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2016.
new text end

Sec. 7.

Minnesota Statutes 2014, section 274.014, subdivision 2, is amended to read:


Subd. 2.

Appeals and equalization course.

deleted text beginBeginning in 2006, and each year
thereafter,
deleted text endnew text begin (a)new text end There must be at least one member at each meeting of a local board of
appeal and equalization who has attended an appeals and equalization course developed or
approved by the commissioner within the last four years, as certified by the commissioner.
The course may be offered in conjunction with a meeting of the Minnesota League of Cities
or the Minnesota Association of Townships. The course content must include, but need not
be limited to, a review of the handbook developed by the commissioner under subdivision 1.

new text begin (b) The requirement under paragraph (a) does not apply in any year in which the
commissioner does not offer in-person training, either:
new text end

new text begin (1) in conjunction with the Association of Minnesota Townships, reaching at least as
many local board members for which training was offered in 2014; or
new text end

new text begin (2) with at least as many registration openings for local board members for which
training was offered in 2014.
new text end

new text begin (c) The requirement for in-person training under paragraph (b) may be suspended
when the Office of Broadband Development certifies to the commissioner that broadband
service as defined in section 116J.39 exists in every jurisdiction subject to compliance
with this section.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective June 1, 2015.
new text end

Sec. 8.

new text begin [274.132] PROPERTY OVERVALUED.
new text end

new text begin Subdivision 1. new text end

new text begin Tax credit. new text end

new text begin Notwithstanding any other provision to the contrary,
when the value of a property is reduced by a local, special, or county board of appeal and
equalization, or an abatement to correct an error in valuation, a taxpayer shall receive a
tax credit in the manner prescribed under subdivision 2.
new text end

new text begin Subd. 2. new text end

new text begin Reduced value tax balance. new text end

new text begin (a) When the value of a property is reduced as
referenced under subdivision 1, the auditor shall determine the amount of taxes payable for
the current year on that property and subtract from that amount the amount of taxes payable
for the current year under the property's reduced value to obtain the property's reduced
value tax balance, if any. The auditor shall credit the reduced value tax balance against a
taxpayer's succeeding year's property taxes due according to the following schedule:
new text end

new text begin (1) if the reduced value tax balance is less than 25 percent of the succeeding year's
total property taxes due, it shall be credited to the taxpayer in the succeeding year; or
new text end

new text begin (2) if the reduced value tax balance is 25 percent or more of the succeeding year's
total property taxes due, it shall be credited to the taxpayer at a rate of 25 percent of the
property taxes due per year until paid in full.
new text end

new text begin Subd. 3. new text end

new text begin Settlement. new text end

new text begin The reduced value tax balance credit calculated under
subdivision 2 shall reduce the tax payable to each jurisdiction in proportion to the total
taxes payable on the parcel.
new text end

new text begin Subd. 4. new text end

new text begin Property tax credit runs with the land. new text end

new text begin The reduced value tax balance
credit determined under subdivision 2 must be applied against taxes due on the property
without regard to a change in ownership of the property or a change in the person liable
for paying taxes on the property.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for appeals, orders, and abatements
in 2016 and thereafter.
new text end

Sec. 9.

Minnesota Statutes 2014, section 275.025, is amended to read:


275.025 STATE GENERAL TAX.

Subdivision 1.

Levy amount.

The state general levy is levied against
commercial-industrial property and seasonal residential recreational property, as defined
in this section. The state general levy deleted text beginbase amountdeleted text endnew text begin for commercial-industrial propertynew text end is
deleted text begin$592,000,000deleted text endnew text begin $599,043,000new text end for taxes payable in deleted text begin2002deleted text endnew text begin 2016. The state general levy for
seasonal recreational property is $12,018,000 for taxes payable in 2016
new text end. For taxes payable
in subsequent years, the levy deleted text beginbase amount is increaseddeleted text endnew text begin amounts are reducednew text end each year
by deleted text beginmultiplying the levy base amount for the prior year by the sum of one plus the rate of
increase, if any, in the implicit price deflator for government consumption expenditures
and gross investment for state and local governments prepared by the Bureau of Economic
Analysts of the United States Department of Commerce for the 12-month period ending
March 31 of the year prior to the year the taxes are payable
deleted text endnew text begin 16.7 percent of the payable
2016 amounts. The levy amounts are $0 for taxes payable in 2022 and thereafter
new text end. The tax
under this section is not treated as a local tax rate under section 469.177 and is not the
levy of a governmental unit under chapters 276A and 473F.

The commissioner shall increase or decrease the preliminary or final deleted text beginratedeleted text endnew text begin ratesnew text end for a
year as necessary to account for errors and tax base changes that affected a preliminary or
final rate for either of the two preceding years. Adjustments are allowed to the extent that
the necessary information is available to the commissioner at the time the rates for a year
must be certified, and for the following reasons:

(1) an erroneous report of taxable value by a local official;

(2) an erroneous calculation by the commissioner; and

(3) an increase or decrease in taxable value for commercial-industrial or seasonal
residential recreational property reported on the abstracts of tax lists submitted under
section 275.29 that was not reported on the abstracts of assessment submitted under
section 270C.89 for the same year.

The commissioner may, but need not, make adjustments if the total difference in the tax
levied for the year would be less than $100,000.

Subd. 2.

Commercial-industrial tax capacity.

For the purposes of this section,
"commercial-industrial tax capacity" means the tax capacity of all taxable property
classified as class 3 or class 5(1) under section 273.13, deleted text beginexcept fordeleted text endnew text begin excluding: (1) the first
$500,000 of market value of each parcel of commercial-industrial net tax capacity as
defined under section 273.13, subdivision 24, clauses (1) and (2), (2)
new text end electric generation
attached machinery under class 3new text begin,new text end and new text begin(3) new text endproperty described in section 473.625. County
commercial-industrial tax capacity amounts are not adjusted for the captured net tax
capacity of a tax increment financing district under section 469.177, subdivision 2, the
net tax capacity of transmission lines deducted from a local government's total net tax
capacity under section 273.425, or fiscal disparities contribution and distribution net tax
capacities under chapter 276A or 473F.new text begin For purposes of this subdivision, the procedures
for determining eligibility for tier 1 under section 273.13, subdivision 24, clause (1),
shall apply in determining the portion of a property eligible to be considered within the
first $500,000 of market value.
new text end

Subd. 3.

Seasonal residential recreational tax capacity.

For the purposes of this
section, "seasonal residential recreational tax capacity" means the tax capacity of tier III of
class 1c under section 273.13, subdivision 22, and all class 4c(1), 4c(3)(ii), and 4c(12)
property under section 273.13, subdivision 25, deleted text beginexcept thatdeleted text endnew text begin excludingnew text end the first deleted text begin$76,000
deleted text endnew text begin$250,000new text end of market value of each noncommercial class 4c(12) property deleted text beginhas a tax capacity
for this purpose equal to 40 percent of its tax capacity under section 273.13
deleted text end.

Subd. 4.

Apportionment and levy of state general tax.

deleted text beginNinety-five percent ofdeleted text end The
state general tax must be levied by applying a uniform rate to all commercial-industrial tax
capacity and deleted text beginfive percent of the state general tax must be levied by applyingdeleted text end a uniform
rate to all seasonal residential recreational tax capacity. On or before October 1 each year,
the commissioner of revenue shall certify the preliminary state general levy rates to each
county auditor that must be used to prepare the notices of proposed property taxes for taxes
payable in the following year. By January 1 of each year, the commissioner shall certify the
final state general levy deleted text beginratedeleted text endnew text begin ratesnew text end to each county auditor that shall be used in spreading taxes.

new text begin Subd. 5. new text end

new text begin Underserved municipalities distribution. new text end

new text begin (a) Any municipality that:
new text end

new text begin (1) lies wholly or partially within the metropolitan area as defined under section
473.121, subdivision 2, but outside the transit taxing district as defined under section
473.446, subdivision 2; and
new text end

new text begin (2) has a net fiscal disparities contribution equal to or greater than eight percent of
its total taxable net tax capacity,
new text end

new text begin is eligible for a distribution from the proceeds of the state general levy imposed on
taxpayers within the municipality.
new text end

new text begin (b) The distribution is equal to (1) the municipality's net tax capacity tax rate, times
(2) the municipality's net fiscal disparities contribution in excess of eight percent of its
total taxable net tax capacity; provided, however, that the distribution may not exceed the
tax under this section imposed on taxpayers within the municipality.
new text end

new text begin (c) The distribution under this subdivision must be paid to the qualifying
municipality at the same time taxes are settled under sections 276.09 to 276.111.
new text end

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

new text begin (1) "Municipality" means a home rule or statutory city, or a town, except that in the
case of a city that lies only partially within the metropolitan area, municipality means the
portion of the city lying within the metropolitan area.
new text end

new text begin (2) "Net fiscal disparities contribution" means a municipality's fiscal disparities
contribution tax capacity minus its distribution net tax capacity.
new text end

new text begin (3) "Total taxable net tax capacity" means the total net tax capacity of all properties
in the municipality under section 273.13 minus (i) the net fiscal disparities contribution,
and (ii) the municipality's tax increment captured net tax capacity.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2016.
new text end

Sec. 10.

Minnesota Statutes 2014, section 275.065, subdivision 1, is amended to read:


Subdivision 1.

Proposed levy.

(a) Notwithstanding any law or charter to the
contrary, on or before September 30, each county deleted text beginand eachdeleted text endnew text begin,new text end home rule charter or statutory
citynew text begin, and special taxing district, excluding the Metropolitan Council and the Metropolitan
Mosquito Control District,
new text end shall certify to the county auditor the proposed property tax
levy for taxes payable in the following year.new text begin The proposed levy certification date for
the Metropolitan Council shall be as prescribed in sections 473.249 and 473.446. The
proposed levy certification date for the Metropolitan Mosquito Control District shall be
as prescribed in section 473.711.
new text end

(b) Notwithstanding any law or charter to the contrary, on or before September 15,
each town deleted text beginand each special taxing districtdeleted text endnew text begin, the Metropolitan Council, and the Metropolitan
Mosquito Control District
new text end shall adopt and certify to the county auditor a proposed property
tax levy for taxes payable in the following year. For towns, the final certified levy shall
also be considered the proposed levy.

(c) On or before September 30, each school district that has not mutually agreed
with its home county to extend this date shall certify to the county auditor the proposed
property tax levy for taxes payable in the following year. Each school district that has
agreed with its home county to delay the certification of its proposed property tax levy
must certify its proposed property tax levy for the following year no later than October
7. The school district shall certify the proposed levy as:

(1) a specific dollar amount by school district fund, broken down between
voter-approved and non-voter-approved levies and between referendum market value
and tax capacity levies; or

(2) the maximum levy limitation certified by the commissioner of education
according to section 126C.48, subdivision 1.

(d) If the board of estimate and taxation or any similar board that establishes
maximum tax levies for taxing jurisdictions within a first class city certifies the maximum
property tax levies for funds under its jurisdiction by charter to the county auditor by the
date specified in paragraph (a), the city shall be deemed to have certified its levies for
those taxing jurisdictions.

(e) For purposes of this section, "special taxing district" means a special taxing
district as defined in section 275.066. Intermediate school districts that levy a tax
under chapter 124 or 136D, joint powers boards established under sections 123A.44 to
123A.446, and Common School Districts No. 323, Franconia, and No. 815, Prinsburg, are
also special taxing districts for purposes of this section.

(f) At the meeting at which a taxing authority, other than a town, adopts its proposed
tax levy under this subdivision, the taxing authority shall announce the time and place
of its subsequent regularly scheduled meetings at which the budget and levy will be
discussed and at which the public will be allowed to speak. The time and place of those
meetings must be included in the proceedings or summary of proceedings published in the
official newspaper of the taxing authority under section 123B.09, 375.12, or 412.191.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with proposed levy
certifications for taxes payable in 2016.
new text end

Sec. 11.

Minnesota Statutes 2014, section 278.12, is amended to read:


278.12 REFUNDS OF OVERPAYMENT.

If upon final determination the petitioner has paid more than the amount so
determined to be due, judgment shall be entered in favor of the petitioner for such excess,
and upon filing a copy thereof with the county auditor the auditor shall forthwith draw a
warrant upon the county treasurer for the payment thereof; provided that, with the consent
of the petitioner, the county auditor may, in lieu of drawing such warrant, issue to the
petitioner a certificate stating the amount of such judgment, which amount may be used
to apply upon any taxes due or to become due new text beginover a prescribed period of yearsnew text end for the
taxing district or districts whose taxes or assessments are reduced, or their successors in
the event of a reorganization or reincorporation of any such taxing district. In the event the
auditor shall issue a warrant for refund or certificates, the amount thereof shall be charged
to the state and other taxing districts in proportion to the amount of their respective taxes
included in the levy and deduct the same in the subsequent distribution of any tax proceeds
to the state or such taxing districts, and upon receiving any such certificate in payment of
other taxes, the amount thereof shall be distributed to the state and other taxing districts
in proportion to the amount of their respective taxes included in the levy; provided that
if in the judgment the levy of one or more of the districts be found to be illegal, to the
extent that the tax so levied is reduced on account of the illegal levies, the amount to be
charged back shall be charged to the districts and the amount thereof deducted from
any distributions thereafter made to them.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds for overpayment of taxes
payable in 2015 and thereafter.
new text end

Sec. 12.

Minnesota Statutes 2014, section 279.01, subdivision 1, is amended to read:


Subdivision 1.

Due dates; penalties.

deleted text beginExcept as provided in subdivisions 3 to 5,
on May 16 or 21 days after the postmark date on the envelope containing the property
tax statement, whichever is later, a penalty accrues and thereafter is charged upon all
unpaid taxes on real estate on the current lists in the hands of the county treasurer. The
deleted text endnew text begin(a) When the taxes against any tract or lot exceed $100, one-half of the amount of tax
due must be paid prior to May 16, and the remaining one-half must be paid prior to the
following October 16. If either tax amount is unpaid as of its due date, a
new text end penalty is
new text beginimposed new text endat a rate of two percent on homestead property deleted text beginuntil May 31deleted text end and fournew text begin percent
on nonhomestead property. If complete payment has not been made by the first day of
the month following either due date, an additional penalty of two
new text end percent on deleted text beginJune 1. The
penalty on nonhomestead property is at a rate of four percent until May 31
deleted text endnew text begin homestead
property
new text end and deleted text begineightdeleted text endnew text begin fournew text end percent on deleted text beginJune 1. This penalty does not accrue until June 1 of
each year, or 21 days after the postmark date on the envelope containing the property
tax statements, whichever is later, on commercial use real property used for seasonal
residential recreational purposes and classified as class 1c or 4c, and on other commercial
use real property classified as class 3a, provided that over 60 percent of the gross income
earned by the enterprise on the class 3a property is earned during the months of May,
June, July, and August. In order for the first half of the tax due on class 3a property to be
paid after May 15 and before June 1, or 21 days after the postmark date on the envelope
containing the property tax statement, whichever is later, without penalty, the owner of
the property must attach an affidavit to the payment attesting to compliance with the
income provision of this subdivision
deleted text endnew text begin nonhomestead property is imposednew text end. Thereafter,
for both homestead and nonhomestead property, on the first day of each new text beginsubsequent
new text endmonth deleted text beginbeginning July 1, up to and including October 1 followingdeleted text endnew text begin through Decembernew text end, an
additional penalty of one percent for each month accrues and is charged on all such unpaid
taxes provided that deleted text beginif the due date was extended beyond May 15 as the result of any delay
in mailing property tax statements no additional penalty shall accrue if the tax is paid by
the extended due date. If the tax is not paid by the extended due date, then all penalties
that would have accrued if the due date had been May 15 shall be charged. When the taxes
against any tract or lot exceed $100, one-half thereof may be paid prior to May 16 or
21 days after the postmark date on the envelope containing the property tax statement,
whichever is later; and, if so paid, no penalty attaches; the remaining one-half may be
paid at any time prior to October 16 following, without penalty; but, if not so paid, then
a penalty of two percent accrues thereon for homestead property and a penalty of four
percent on nonhomestead property. Thereafter, for homestead property, on the first day of
November an additional penalty of four percent accrues and on the first day of December
following, an additional penalty of two percent accrues and is charged on all such unpaid
taxes. Thereafter, for nonhomestead property, on the first day of November and December
following, an additional penalty of four percent for each month accrues and is charged on
all such unpaid taxes. If one-half of such taxes are not paid prior to May 16 or 21 days
after the postmark date on the envelope containing the property tax statement, whichever
is later, the same may be paid at any time prior to October 16, with accrued penalties to the
date of payment added, and thereupon no penalty attaches to the remaining one-half until
October 16 following
deleted text endnew text begin the penalty must not exceed eight percent in the case of homestead
property, or 12 percent in the case of nonhomestead property
new text end.

new text begin (b) If the property tax statement was not postmarked prior to April 25, the first
half payment due date in paragraph (a) shall be 21 days from the postmark date of the
property tax statement, and all penalties referenced in paragraph (a) shall be determined
with regard to the later due date.
new text end

new text begin (c) In the case of a tract or lot with taxes of $100 or less, the due date and penalties
as specified in paragraph (a) or (b) for the first half payment shall apply to the entire
amount of the tax due.
new text end

new text begin (d) For commercial use real property used for seasonal residential recreational
purposes and classified as class 1c or 4c, and on other commercial use real property
classified as class 3a, provided that over 60 percent of the gross income earned by the
enterprise on the class 3a property is earned during the months of May, June, July, and
August, penalty does not accrue until June 1 of each year. For a class 3a property to
qualify for the later due date, the owner of the property must attach an affidavit to the
payment attesting to compliance with the income requirements of this paragraph.
new text end

new text begin (e) new text endThis section applies to payment of personal property taxes assessed against
improvements to leased property, except as provided by section 277.01, subdivision 3.

new text begin (f) new text endA county may provide by resolution that in the case of a property owner that has
multiple tracts or parcels with aggregate taxes exceeding $100, payments may be made in
installments as provided in this subdivision.

new text begin (g) new text endThe county treasurer may accept payments of more or less than the exact amount
of a tax installment due. Payments must be applied first to the oldest installment that is due
but which has not been fully paid. If the accepted payment is less than the amount due,
payments must be applied first to the penalty accrued for the year or the installment being
paid. Acceptance of partial payment of tax does not constitute a waiver of the minimum
payment required as a condition for filing an appeal under section 278.03 or any other law,
nor does it affect the order of payment of delinquent taxes under section 280.39.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2016.
new text end

Sec. 13.

Minnesota Statutes 2014, section 279.01, subdivision 3, is amended to read:


Subd. 3.

Agricultural property.

deleted text begin(a)deleted text end In the case of class 1b agricultural homestead,
class 2a agricultural homestead property, and class 2a agricultural nonhomestead property,
no penalties shall attach to the second one-half property tax payment as provided in this
section if paid by November 15. Thereafter deleted text beginfor class 1b agricultural homestead and class
2a homestead property, on November 16 following, a penalty of six percent shall accrue
and be charged on all such unpaid taxes and on December 1 following, an additional two
percent shall be charged on all such unpaid taxes. Thereafter for class 2a agricultural
nonhomestead property, on November 16 following, a penalty of eight percent shall accrue
and be charged on all such unpaid taxes and on December 1 following, an additional four
percent shall be charged on all such unpaid taxes
deleted text endnew text begin, penalties shall attach as provided in
subdivision 1
new text end.

If the owner of class 1b agricultural homestead or class 2a agricultural property
receives a consolidated property tax statement that shows only an aggregate of the taxes
and special assessments due on that property and on other property not classified as class
1b agricultural homestead or class 2a agricultural property, the aggregate tax and special
assessments shown due on the property by the consolidated statement will be due on
November 15.

deleted text begin (b) Notwithstanding paragraph (a), for taxes payable in 2010 and 2011, for any class
2b property that was subject to a second-half due date of November 15 for taxes payable
in 2009, the county shall not impose, or if imposed, shall abate penalty amounts in excess
of those that would apply as if the second-half due date were November 15.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2016.
new text end

Sec. 14.

Minnesota Statutes 2014, section 279.37, subdivision 2, is amended to read:


Subd. 2.

Installment payments.

(a) The owner of any such parcel, or any person to
whom the right to pay taxes has been given by statute, mortgage, or other agreement, may
make and file with the county auditor of the county in which the parcel is located a written
offer to pay the current taxes each year before they become delinquent, or to contest
the taxes under chapter 278 and agree to confess judgment for the amount provided, as
determined by the county auditor. By filing the offer, the owner waives all irregularities
in connection with the tax proceedings affecting the parcel and any defense or objection
which the owner may have to the proceedings, and also waives the requirements of any
notice of default in the payment of any installment or interest to become due pursuant to
the composite judgment to be so entered. Unless the property is subject to subdivision 1a,
with the offer, the owner shall (i) tender one-tenth of the amount of the delinquent taxes,
costs, penalty, and interest, and (ii) tender all current year taxes and penalty due at the
time the confession of judgment is entered. In the offer, the owner shall agree to pay the
balance in nine equal installments, with interest as provided in section 279.03, payable
annually on installments remaining unpaid from time to time, on or before December 31
of each year following the year in which judgment was confessed.

(b) For property which qualifies under section 279.03, subdivision 2, paragraph (b),
each year the commissioner shall set the interest rate for offers made under paragraph (a)
at the greater of five percent or two percent above the prime rate charged by banks during
the six-month period ending on September 30 of that year, rounded to the nearest full
percent, provided that the rate must not exceed the maximum annum rate specified under
section 279.03, subdivision 1a. The rate of interest becomes effective on January 1 of the
immediately succeeding year. The commissioner's determination under this subdivision is
not a rule subject to the Administrative Procedure Act in chapter 14, including section
14.386. If a default occurs in the payments under any confessed judgment entered under
this paragraph, the taxes and penalties due are subject to the interest rate specified in
section 279.03.

For the purposes of this subdivision:

(1) the term "prime rate charged by banks" means the average predominant prime
rate quoted by commercial banks to large businesses, as determined by the Board of
Governors of the Federal Reserve System; and

(2) "default" means the cancellation of the confession of judgment due to
nonpayment of the current year tax or failure to make any installment payment required by
this confessed judgment within 60 days from the date on which payment was due.

(c) The interest rate established at the time judgment is confessed is fixed for the
duration of the judgment. By October 15 of each year, the commissioner of revenue must
determine the rate of interest as provided under paragraph (b) and, by November 1 of each
year, must certify the rate to the county auditor.

(d) A qualified property owner eligible to enter into a second confession of judgment
may do so at the interest rate provided in paragraph (b).

deleted text begin (e) Repurchase agreements or contracts for repurchase for properties being
repurchased under section 282.261 are not eligible to receive the interest rate under
paragraph (b).
deleted text end

deleted text begin (f)deleted text endnew text begin (e)new text end The offer must be substantially as follows:

"To the court administrator of the district court of ........... county, I, .....................,
am the owner of the following described parcel of real estate located in ....................
county, Minnesota:

.............................. Upon that real estate there are delinquent taxes for the year ........., and
prior years, as follows: (here insert year of delinquency and the total amount of delinquent
taxes, costs, interest, and penalty). By signing this document I offer to confess judgment
in the sum of $...... and waive all irregularities in the tax proceedings affecting these
taxes and any defense or objection which I may have to them, and direct judgment to be
entered for the amount stated above, minus the sum of $............, to be paid with this
document, which is one-tenth or one-fifth of the amount of the taxes, costs, penalty, and
interest stated above. I agree to pay the balance of the judgment in nine or four equal,
annual installments, with interest as provided in section 279.03, payable annually, on the
installments remaining unpaid. I agree to pay the installments and interest on or before
December 31 of each year following the year in which this judgment is confessed and
current taxes each year before they become delinquent, or within 30 days after the entry of
final judgment in proceedings to contest the taxes under chapter 278.

Dated .............., ......."

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and repurchases occurring
after June 30, 2015.
new text end

Sec. 15.

Minnesota Statutes 2014, section 282.01, subdivision 4, is amended to read:


Subd. 4.

Sale: method, requirements, effects.

The sale authorized under
subdivision 3 must be conducted by the county auditor at the county seat of the county in
which the parcels lie, except that in St. Louis and Koochiching Counties, the sale may
be conducted in any county facility within the county. The sale must not be for less than
the appraised value except as provided in subdivision 7a. The parcels must be sold for
cash only, unless the county board of the county has adopted a resolution providing for
their sale on terms, in which event the resolution controls with respect to the sale. When
the sale is made on terms other than for cash only (1) a payment of at least ten percent
of the purchase price must be made at the time of purchase, and the balance must be
paid in no more than ten equal annual installments, or (2) the payments must be made
in accordance with county board policy, but in no event may the board require more
than 12 installments annually, and the contract term must not be for more than ten years.
Standing timber or timber products must not be removed from these lands until an amount
equal to the appraised value of all standing timber or timber products on the lands at the
time of purchase has been paid by the purchaser. If a parcel of land bearing standing
timber or timber products is sold at public auction for more than the appraised value, the
amount bid in excess of the appraised value must be allocated between the land and the
timber in proportion to their respective appraised values. In that case, standing timber or
timber products must not be removed from the land until the amount of the excess bid
allocated to timber or timber products has been paid in addition to the appraised value of
the land. The purchaser is entitled to immediate possession, subject to the provisions of
any existing valid lease made in behalf of the state.

deleted text begin For sales occurring on or after July 1, 1982, the unpaid balance of the purchase price
is subject to interest at the rate determined pursuant to section 549.09.
deleted text end The unpaid balance
of the purchase price deleted text beginfor sales occurring after December 31, 1990,deleted text end is subject to interest
at the new text beginsame new text endratenew text begin as installment payments on confession of judgment for delinquent taxes
new text enddetermined in section deleted text begin279.03, subdivision 1adeleted text endnew text begin 279.37, subdivision 2, paragraph (b)new text end. deleted text beginThe
interest rate is subject to change each year on the unpaid balance in the manner provided
for rate changes in section 549.09 or 279.03, subdivision 1a, whichever, is applicable.
Interest on the unpaid contract balance on sales occurring before July 1, 1982, is payable
at the rate applicable to the sale at the time that the sale occurred.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales occurring after June 30, 2015.
new text end

Sec. 16.

Minnesota Statutes 2014, section 282.261, subdivision 2, is amended to read:


Subd. 2.

Interest rate.

The unpaid balance on any repurchase contract approved
by the county board is subject to interest at thenew text begin samenew text end rate new text beginas installment payments on
confession of judgment for delinquent taxes
new text enddetermined in section deleted text begin279.03, subdivision 1a
deleted text endnew text begin279.37, subdivision 2, paragraph (b)new text end. deleted text beginThe interest rate is subject to change each year on the
unpaid balance in the manner provided for rate changes in section 279.03, subdivision 1a.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for repurchases occurring after June
30, 2015.
new text end

Sec. 17.

Minnesota Statutes 2014, section 290C.10, is amended to read:


290C.10 WITHDRAWAL PROCEDURES.

new text begin (a) new text endAn approved claimant under the sustainable forest incentive program for a
minimum of four years may notify the commissioner of the intent to terminate enrollment.
Within 90 days of receipt of notice to terminate enrollment, the commissioner shall
inform the claimant in writing, acknowledging receipt of this notice and indicating the
effective date of termination from the sustainable forest incentive program. Termination
of enrollment in the sustainable forest incentive program occurs on January 1 of the fifth
calendar year that begins after receipt by the commissioner of the termination notice.
After the commissioner issues an effective date of termination, a claimant wishing to
continue the land's enrollment in the sustainable forest incentive program beyond the
termination date must apply for enrollment as prescribed in section 290C.04. A claimant
who withdraws a parcel of land from this program may not reenroll the parcel for a period
of three years. Within 90 days after the termination date, the commissioner shall execute
and acknowledge a document releasing the land from the covenant required under this
chapter. The document must be mailed to the claimant and is entitled to be recorded. The
commissioner may allow early withdrawal from the Sustainable Forest Incentive Act
without penalty when the state of Minnesota, any local government unit, or any other entity
which has the power of eminent domain acquires title or possession to the land for a public
purpose notwithstanding the provisions of this section. In the case of deleted text beginsuchdeleted text endnew text begin an eligible
new text endacquisition, the commissioner shall execute and acknowledge a document releasing the
land acquired by the state, local government unit, or other entity from the covenant.

new text begin (b) Notwithstanding paragraph (a), the commissioner shall allow early withdrawal
from the Sustainable Forest Incentive Act without penalty when the state acquires a
permanent conservation easement on the enrolled property and the conservation easement
is at least as restrictive as the covenant required under section 290C.04. In the case of
an eligible easement acquisition, the commissioner shall execute and acknowledge a
document releasing the land subject to the easement from the covenant.
new text end All other enrolled
land must remain in the program.

new text begin (c) Notwithstanding paragraph (a), the commissioner shall allow early withdrawal
from the Sustainable Forest Incentive Act without penalty for land that is subject to fee
or easement acquisition or lease to the state of Minnesota or a political subdivision
of the state for the public purpose of a paved trail. In the case of an eligible fee or
easement acquisition or lease under this paragraph, the commissioner shall execute and
acknowledge a document releasing the land subject to fee or easement acquisition or lease
by the state or political subdivision of the state.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2015.
new text end

Sec. 18.

Minnesota Statutes 2014, section 473.446, subdivision 1, is amended to read:


Subdivision 1.

Metropolitan area transit tax.

(a) For the purposes of sections
473.405 to 473.449 and the metropolitan transit system, except as otherwise provided in
this subdivision, the council shall levy each year upon all taxable property within the
metropolitan area, defined in section 473.121, subdivision 2, a transit tax consisting of:

(1) an amount necessary to provide full and timely payment of certificates of
indebtedness, bonds, including refunding bonds or other obligations issued or to be issued
under section 473.39 by the council for purposes of acquisition and betterment of property
and other improvements of a capital nature and to which the council has specifically
pledged tax levies under this clause; and

(2) an additional amount necessary to provide full and timely payment of certificates
of indebtedness issued by the council, after consultation with the commissioner of
management and budget, if revenues to the metropolitan area transit fund in the fiscal year
in which the indebtedness is issued increase over those revenues in the previous fiscal
year by a percentage less than the percentage increase for the same period in the revised
Consumer Price Index for all urban consumers for the St. Paul-Minneapolis metropolitan
area prepared by the United States Department of Labor.

(b) Indebtedness to which property taxes have been pledged under paragraph (a),
clause (2), that is incurred in any fiscal year may not exceed the amount necessary to make
up the difference between (1) the amount that the council received or expects to receive
in that fiscal year from the metropolitan area transit fund and (2) the amount the council
received from that fund in the previous fiscal year multiplied by the percentage increase
for the same period in the revis