Minnesota Legislature
HF 9
2nd Engrossment - 92nd Legislature, 2021 1st Special Session (2021 - 2021) Posted on 01/11/2022 10:03am
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 3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 3.9 3.10 3.11 3.12 3.13 3.14 3.15 3.16 3.17 3.18 3.19 3.20 3.21 3.22 3.23 3.24 3.25 3.26 3.27 3.28 3.29 3.30 3.31 3.32 3.33 3.34 4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9 4.10 4.11 4.12 4.13 4.14 4.15 4.16 4.17 4.18 4.19 4.20 4.21 4.22 4.23 4.24 4.25 4.26 4.27 4.28 4.29 4.30 4.31 4.32 4.33 5.1 5.2 5.3 5.4 5.5 5.6 5.7
5.8
5.9 5.10 5.11 5.12 5.13 5.14 5.15
5.16
5.17 5.18 5.19 5.20 5.21 5.22 5.23 5.24 5.25 5.26 5.27 5.28 5.29 5.30 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 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 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 9.1 9.2 9.3 9.4 9.5 9.6 9.7 9.8 9.9 9.10 9.11 9.12 9.13 9.14 9.15
9.16 9.17 9.18
9.19 9.20 9.21 9.22 9.23 9.24
9.25 9.26 9.27
9.28 9.29 9.30 9.31 10.1 10.2 10.3 10.4 10.5 10.6 10.7 10.8 10.9 10.10 10.11 10.12 10.13 10.14 10.15 10.16 10.17 10.18 10.19 10.20 10.21 10.22 10.23 10.24 10.25 10.26 10.27 11.1 11.2 11.3 11.4 11.5
11.6 11.7 11.8 11.9 11.10 11.11
11.12 11.13 11.14 11.15 11.16 11.17 11.18 11.19 11.20
11.21
11.22 11.23 11.24 11.25 11.26 11.27 11.28 11.29 11.30 11.31 12.1 12.2
12.3 12.4
12.5 12.6 12.7 12.8 12.9 12.10 12.11 12.12 12.13 12.14 12.15 12.16 12.17 12.18 12.19 12.20 12.21 12.22 12.23 12.24 12.25 12.26 12.27 12.28 12.29 12.30 12.31 12.32 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 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
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 16.1 16.2 16.3 16.4 16.5 16.6 16.7 16.8 16.9 16.10 16.11 16.12 16.13 16.14
16.15 16.16
16.17 16.18 16.19 16.20 16.21 16.22 16.23 16.24 16.25 16.26 16.27 16.28 16.29 16.30 16.31 17.1 17.2 17.3 17.4 17.5 17.6 17.7 17.8 17.9 17.10 17.11 17.12 17.13 17.14 17.15 17.16 17.17 17.18 17.19 17.20 17.21 17.22 17.23 17.24 17.25 17.26 17.27 17.28 17.29 17.30 17.31 17.32 17.33 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
19.1 19.2 19.3 19.4 19.5 19.6 19.7 19.8 19.9 19.10 19.11 19.12 19.13
19.14 19.15
19.16 19.17 19.18 19.19 19.20 19.21 19.22 19.23 19.24 19.25 19.26
19.27 19.28
19.29 19.30 19.31 19.32 20.1 20.2 20.3 20.4 20.5 20.6 20.7 20.8 20.9 20.10 20.11 20.12 20.13 20.14 20.15 20.16 20.17 20.18 20.19 20.20 20.21 20.22 20.23 20.24 20.25 20.26 20.27 20.28 20.29 20.30 20.31 20.32 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 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
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 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 25.1 25.2 25.3 25.4 25.5 25.6 25.7 25.8 25.9 25.10 25.11 25.12 25.13 25.14 25.15 25.16 25.17 25.18
25.19 25.20 25.21 25.22
25.23 25.24 25.25 25.26 25.27 25.28 25.29 25.30 25.31 25.32 25.33 26.1 26.2 26.3 26.4 26.5 26.6 26.7 26.8 26.9 26.10 26.11 26.12 26.13 26.14 26.15 26.16
26.17 26.18 26.19 26.20
26.21 26.22 26.23 26.24 26.25 26.26 26.27 26.28 26.29 26.30 26.31 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 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 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 29.33
30.1 30.2 30.3 30.4 30.5 30.6 30.7 30.8 30.9 30.10 30.11 30.12 30.13 30.14 30.15 30.16 30.17 30.18 30.19 30.20 30.21 30.22 30.23 30.24 30.25 30.26 30.27 30.28 30.29 30.30 30.31 30.32 30.33 31.1 31.2 31.3 31.4 31.5 31.6 31.7 31.8 31.9 31.10 31.11 31.12 31.13 31.14 31.15 31.16 31.17 31.18 31.19 31.20 31.21 31.22 31.23 31.24 31.25 31.26 31.27 31.28 31.29 31.30 31.31 31.32 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 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 34.1 34.2 34.3 34.4 34.5 34.6 34.7 34.8 34.9 34.10 34.11 34.12 34.13 34.14 34.15 34.16 34.17 34.18 34.19 34.20 34.21 34.22 34.23 34.24 34.25 34.26 34.27 34.28 34.29 34.30 34.31 34.32 34.33 35.1 35.2 35.3 35.4 35.5 35.6 35.7 35.8 35.9 35.10 35.11 35.12 35.13 35.14 35.15 35.16 35.17 35.18 35.19 35.20 35.21 35.22 35.23 35.24 35.25 35.26 35.27 35.28 35.29 35.30 35.31 35.32 35.33 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
38.1 38.2 38.3 38.4
38.5 38.6 38.7 38.8 38.9
38.10 38.11 38.12 38.13
38.14 38.15 38.16 38.17 38.18 38.19 38.20 38.21 38.22 38.23 38.24 38.25 38.26 38.27 38.28 38.29 38.30 38.31 38.32 39.1 39.2 39.3 39.4 39.5 39.6 39.7 39.8 39.9 39.10 39.11 39.12 39.13 39.14 39.15 39.16 39.17 39.18 39.19 39.20 39.21 39.22 39.23 39.24 39.25 39.26 39.27 39.28 39.29 39.30 39.31
39.32 39.33 40.1 40.2
40.3 40.4
40.5 40.6 40.7 40.8 40.9 40.10 40.11 40.12 40.13 40.14 40.15 40.16 40.17 40.18 40.19 40.20 40.21 40.22 40.23 40.24 40.25 40.26 40.27 40.28 40.29 40.30 40.31 40.32 41.1 41.2 41.3 41.4 41.5 41.6 41.7 41.8 41.9 41.10 41.11 41.12 41.13 41.14 41.15 41.16 41.17 41.18 41.19 41.20 41.21 41.22
41.23 41.24
41.25 41.26 41.27 41.28 41.29 41.30 41.31 41.32 41.33 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 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
44.1 44.2 44.3 44.4 44.5 44.6
44.7 44.8
44.9 44.10 44.11 44.12 44.13 44.14 44.15 44.16 44.17 44.18 44.19 44.20 44.21 44.22 44.23 44.24 44.25 44.26 44.27 44.28 44.29 44.30 45.1 45.2 45.3 45.4 45.5 45.6 45.7 45.8 45.9 45.10 45.11 45.12 45.13 45.14 45.15 45.16 45.17 45.18 45.19 45.20 45.21 45.22 45.23 45.24 45.25 45.26 45.27 45.28 45.29 45.30 45.31 45.32 46.1 46.2 46.3 46.4
46.5 46.6
46.7 46.8 46.9 46.10 46.11 46.12 46.13 46.14 46.15 46.16 46.17 46.18 46.19 46.20 46.21 46.22 46.23 46.24 46.25 46.26 46.27 46.28 46.29 46.30 46.31 46.32 46.33 47.1 47.2 47.3 47.4 47.5 47.6 47.7 47.8 47.9 47.10 47.11 47.12 47.13 47.14 47.15 47.16 47.17 47.18 47.19 47.20 47.21 47.22 47.23 47.24 47.25 47.26 47.27 47.28 47.29 47.30 47.31 47.32 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 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 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
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
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 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 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 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 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
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 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 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
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
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
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 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 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
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 67.1 67.2 67.3 67.4 67.5 67.6 67.7 67.8 67.9 67.10 67.11 67.12 67.13 67.14 67.15 67.16 67.17 67.18 67.19 67.20 67.21 67.22 67.23 67.24
67.25
67.26 67.27 67.28 67.29
67.30 67.31
68.1 68.2 68.3 68.4 68.5 68.6 68.7 68.8 68.9 68.10 68.11
68.12 68.13
68.14 68.15
68.16 68.17 68.18 68.19 68.20 68.21 68.22 68.23 68.24 68.25 68.26 68.27 68.28 68.29 68.30 68.31 68.32 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 69.34 69.35 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 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 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 72.35 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 74.1 74.2 74.3 74.4 74.5 74.6 74.7 74.8 74.9
74.10 74.11 74.12 74.13
74.14 74.15 74.16 74.17 74.18 74.19 74.20 74.21 74.22 74.23 74.24 74.25 74.26 74.27 74.28 74.29 74.30 74.31 75.1 75.2 75.3 75.4 75.5 75.6 75.7 75.8 75.9 75.10 75.11 75.12 75.13 75.14 75.15 75.16 75.17 75.18 75.19 75.20 75.21 75.22 75.23 75.24 75.25 75.26 75.27 75.28 75.29 75.30 75.31 75.32 75.33 75.34 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 76.33 77.1 77.2 77.3 77.4 77.5 77.6 77.7 77.8 77.9 77.10 77.11 77.12 77.13
77.14 77.15
77.16 77.17 77.18 77.19 77.20 77.21 77.22 77.23 77.24 77.25 77.26 77.27 77.28 77.29 77.30 77.31 77.32 77.33 78.1 78.2 78.3 78.4 78.5 78.6 78.7 78.8 78.9 78.10
78.11
78.12 78.13 78.14 78.15 78.16 78.17 78.18 78.19 78.20 78.21 78.22 78.23 78.24 78.25 78.26 78.27 78.28 78.29 78.30 78.31 78.32 78.33 79.1 79.2 79.3 79.4 79.5 79.6 79.7 79.8 79.9 79.10 79.11 79.12 79.13 79.14 79.15 79.16 79.17 79.18 79.19 79.20 79.21 79.22 79.23 79.24 79.25 79.26 79.27 79.28 79.29 79.30 79.31 79.32 79.33
79.34
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 80.34 80.35 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 81.34 81.35 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 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 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 84.32 84.33 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 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 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 89.1 89.2 89.3 89.4 89.5 89.6 89.7 89.8 89.9 89.10 89.11 89.12 89.13 89.14 89.15 89.16 89.17 89.18 89.19 89.20 89.21 89.22 89.23 89.24 89.25 89.26 89.27 89.28 89.29 89.30 89.31 89.32 89.33 90.1 90.2 90.3 90.4 90.5 90.6 90.7 90.8 90.9 90.10 90.11 90.12 90.13 90.14 90.15 90.16 90.17 90.18 90.19 90.20 90.21 90.22 90.23 90.24 90.25 90.26 90.27 90.28 90.29 90.30 90.31 91.1 91.2 91.3 91.4 91.5 91.6 91.7 91.8 91.9 91.10 91.11 91.12 91.13 91.14 91.15 91.16 91.17 91.18 91.19 91.20 91.21 91.22 91.23 91.24 91.25 91.26 91.27 91.28 91.29 91.30 91.31 91.32 91.33 91.34 91.35 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
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 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 95.1 95.2 95.3 95.4 95.5 95.6 95.7 95.8 95.9 95.10 95.11 95.12 95.13 95.14 95.15 95.16 95.17 95.18 95.19 95.20 95.21 95.22 95.23
95.24
95.25 95.26 95.27 95.28 95.29 95.30 95.31 95.32 96.1 96.2 96.3 96.4 96.5 96.6 96.7 96.8 96.9 96.10 96.11 96.12
96.13 96.14
96.15 96.16 96.17 96.18 96.19 96.20 96.21 96.22 96.23 96.24 96.25 96.26 96.27 96.28 96.29 96.30 96.31
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 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 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 99.31 100.1 100.2 100.3 100.4 100.5 100.6 100.7 100.8 100.9 100.10 100.11 100.12 100.13 100.14 100.15 100.16 100.17 100.18 100.19 100.20 100.21 100.22 100.23 100.24
100.25 100.26
100.27 100.28 100.29 100.30 100.31 100.32 101.1 101.2 101.3 101.4 101.5 101.6 101.7 101.8 101.9 101.10 101.11 101.12 101.13 101.14 101.15 101.16 101.17 101.18 101.19 101.20 101.21 101.22 101.23 101.24 101.25 101.26 101.27 101.28 101.29 101.30 101.31 101.32 101.33 102.1 102.2 102.3 102.4 102.5 102.6 102.7 102.8 102.9 102.10 102.11 102.12 102.13 102.14 102.15 102.16 102.17 102.18 102.19 102.20 102.21 102.22 102.23 102.24 102.25 102.26 102.27 102.28 102.29 102.30 102.31 102.32 103.1 103.2 103.3 103.4 103.5 103.6
103.7 103.8
103.9 103.10 103.11 103.12 103.13 103.14 103.15 103.16 103.17 103.18 103.19 103.20 103.21 103.22 103.23 103.24 103.25 103.26 103.27 103.28 104.1 104.2 104.3 104.4 104.5 104.6 104.7 104.8 104.9 104.10 104.11 104.12 104.13 104.14 104.15 104.16 104.17 104.18
104.19 104.20
104.21 104.22 104.23 104.24 104.25 104.26 104.27 104.28 105.1 105.2 105.3 105.4 105.5 105.6 105.7 105.8 105.9 105.10 105.11 105.12 105.13 105.14 105.15 105.16 105.17 105.18 105.19 105.20 105.21 105.22 105.23 105.24 105.25 105.26 105.27 105.28 105.29 105.30 105.31 105.32 106.1 106.2 106.3 106.4 106.5 106.6 106.7 106.8 106.9 106.10 106.11 106.12 106.13 106.14 106.15 106.16 106.17 106.18 106.19 106.20 106.21 106.22 106.23 106.24 106.25 106.26 106.27 106.28 106.29 106.30 107.1 107.2 107.3 107.4 107.5 107.6 107.7 107.8 107.9 107.10 107.11 107.12 107.13
107.14 107.15
107.16 107.17 107.18 107.19 107.20 107.21 107.22 107.23 107.24 107.25 107.26 107.27 107.28 107.29 107.30 108.1 108.2 108.3 108.4 108.5 108.6 108.7 108.8 108.9 108.10 108.11 108.12 108.13 108.14 108.15 108.16 108.17 108.18 108.19 108.20 108.21 108.22 108.23 108.24 108.25 108.26 108.27 108.28 108.29 108.30 109.1 109.2 109.3 109.4 109.5 109.6 109.7 109.8 109.9 109.10 109.11 109.12 109.13 109.14 109.15 109.16 109.17 109.18 109.19 109.20 109.21 109.22 109.23 109.24 109.25 109.26 109.27
109.28 109.29
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
112.1 112.2
112.3 112.4 112.5 112.6 112.7 112.8 112.9 112.10 112.11 112.12 112.13 112.14 112.15 112.16 112.17 112.18 112.19 112.20 112.21 112.22 112.23 112.24 112.25 112.26 112.27 112.28 112.29 112.30 113.1 113.2 113.3 113.4 113.5 113.6 113.7 113.8 113.9 113.10
113.11
113.12 113.13 113.14 113.15
113.16
113.17 113.18
113.19 113.20 113.21 113.22 113.23 113.24 113.25 113.26 113.27 113.28 113.29 113.30 113.31 113.32 114.1 114.2 114.3 114.4 114.5 114.6 114.7 114.8 114.9 114.10 114.11 114.12 114.13 114.14 114.15 114.16 114.17 114.18
114.19 114.20 114.21 114.22 114.23 114.24 114.25 114.26 114.27 114.28 114.29 114.30 114.31 114.32 114.33 115.1 115.2 115.3 115.4 115.5 115.6 115.7 115.8 115.9 115.10 115.11 115.12 115.13 115.14 115.15 115.16 115.17 115.18 115.19 115.20 115.21 115.22 115.23 115.24
115.25
115.26 115.27 115.28 115.29 115.30 115.31 115.32 115.33 116.1 116.2 116.3 116.4 116.5 116.6 116.7 116.8 116.9 116.10 116.11 116.12 116.13 116.14 116.15 116.16 116.17 116.18 116.19 116.20 116.21 116.22 116.23 116.24 116.25 116.26 116.27 116.28 116.29 116.30 117.1 117.2 117.3 117.4 117.5 117.6 117.7 117.8 117.9 117.10 117.11 117.12 117.13 117.14 117.15 117.16 117.17 117.18 117.19 117.20 117.21 117.22 117.23 117.24 117.25 117.26 117.27 117.28 117.29 117.30 117.31 117.32 117.33 118.1 118.2 118.3 118.4 118.5
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
118.24 118.25 118.26 118.27 118.28 118.29 119.1 119.2 119.3 119.4 119.5 119.6 119.7 119.8
119.9
119.10 119.11 119.12 119.13 119.14 119.15
119.16
119.17 119.18 119.19 119.20 119.21 119.22 119.23 119.24 119.25 119.26 119.27 119.28 119.29 119.30 120.1 120.2 120.3 120.4 120.5 120.6 120.7 120.8 120.9 120.10
120.11
120.12 120.13
120.14 120.15 120.16 120.17 120.18 120.19 120.20 120.21 120.22 120.23 120.24 120.25 120.26 120.27 120.28 121.1 121.2 121.3 121.4 121.5 121.6 121.7 121.8 121.9 121.10 121.11 121.12 121.13
121.14 121.15
121.16 121.17 121.18 121.19 121.20 121.21 121.22 121.23 121.24 121.25 121.26 121.27 121.28 121.29 121.30 121.31 122.1 122.2 122.3 122.4 122.5 122.6 122.7
122.8 122.9 122.10
122.11 122.12 122.13 122.14 122.15 122.16 122.17 122.18 122.19 122.20 122.21 122.22 122.23 122.24 122.25 122.26 122.27 122.28 122.29 122.30 122.31 122.32 122.33 122.34 123.1 123.2 123.3 123.4 123.5 123.6 123.7 123.8 123.9 123.10 123.11 123.12 123.13
123.14 123.15 123.16
123.17 123.18 123.19 123.20 123.21 123.22 123.23 123.24 123.25 123.26 123.27 123.28 123.29 123.30 123.31 123.32 123.33 123.34 124.1 124.2 124.3 124.4 124.5 124.6 124.7 124.8 124.9 124.10 124.11 124.12 124.13 124.14 124.15 124.16 124.17 124.18 124.19 124.20 124.21 124.22 124.23 124.24 124.25 124.26 124.27
124.28 124.29 124.30
124.31 124.32 124.33 124.34 125.1 125.2 125.3 125.4 125.5 125.6 125.7 125.8 125.9 125.10 125.11 125.12 125.13 125.14 125.15 125.16 125.17 125.18 125.19 125.20 125.21 125.22 125.23 125.24 125.25 125.26 125.27 125.28 125.29 125.30 125.31 125.32 125.33 125.34 126.1 126.2 126.3 126.4 126.5 126.6 126.7
126.8 126.9 126.10
126.11 126.12 126.13 126.14 126.15 126.16 126.17 126.18 126.19 126.20 126.21 126.22 126.23 126.24 126.25 126.26 126.27 126.28 126.29 126.30 126.31 127.1 127.2 127.3 127.4 127.5 127.6 127.7 127.8 127.9 127.10 127.11 127.12 127.13 127.14 127.15 127.16 127.17 127.18 127.19 127.20 127.21 127.22 127.23 127.24 127.25
127.26 127.27 127.28
127.29 127.30 127.31 127.32 127.33 128.1 128.2 128.3 128.4 128.5 128.6 128.7 128.8 128.9 128.10 128.11 128.12 128.13 128.14 128.15 128.16 128.17 128.18 128.19 128.20 128.21 128.22 128.23 128.24 128.25 128.26 128.27 128.28 128.29 128.30 128.31 128.32 128.33 128.34 128.35
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
130.25 130.26 130.27 130.28 130.29 130.30 130.31 130.32 130.33 130.34 131.1 131.2 131.3 131.4 131.5 131.6 131.7 131.8 131.9 131.10 131.11 131.12 131.13 131.14 131.15 131.16 131.17 131.18 131.19 131.20 131.21 131.22 131.23 131.24 131.25 131.26 131.27 131.28
131.29 131.30 131.31
131.32 131.33 131.34 132.1 132.2 132.3 132.4 132.5 132.6 132.7 132.8 132.9 132.10 132.11 132.12 132.13 132.14 132.15 132.16 132.17 132.18 132.19 132.20 132.21 132.22 132.23 132.24 132.25 132.26 132.27 132.28 132.29 132.30 132.31 132.32 132.33 132.34 132.35 133.1 133.2 133.3
133.4 133.5 133.6
133.7 133.8 133.9 133.10 133.11 133.12 133.13 133.14 133.15 133.16 133.17 133.18 133.19 133.20 133.21 133.22 133.23 133.24 133.25 133.26 133.27 133.28 133.29 133.30 133.31 133.32 133.33 134.1 134.2 134.3 134.4 134.5 134.6 134.7 134.8 134.9 134.10 134.11 134.12 134.13 134.14 134.15 134.16
134.17 134.18 134.19
134.20 134.21 134.22 134.23 134.24 134.25 134.26 134.27 134.28 134.29 134.30 134.31 134.32 134.33 134.34 135.1 135.2 135.3 135.4 135.5 135.6 135.7 135.8 135.9 135.10 135.11 135.12 135.13 135.14 135.15 135.16 135.17 135.18 135.19 135.20 135.21 135.22 135.23 135.24
135.25 135.26 135.27
135.28 135.29 135.30 135.31 135.32 135.33 135.34 136.1 136.2 136.3 136.4 136.5 136.6 136.7 136.8 136.9 136.10 136.11 136.12 136.13 136.14 136.15 136.16 136.17 136.18 136.19 136.20 136.21 136.22 136.23 136.24 136.25 136.26 136.27 136.28 136.29 136.30 136.31 136.32
137.1 137.2 137.3
137.4 137.5 137.6 137.7 137.8 137.9 137.10 137.11 137.12 137.13 137.14 137.15 137.16 137.17 137.18 137.19 137.20 137.21 137.22 137.23 137.24 137.25 137.26 137.27 137.28 137.29 137.30 137.31 137.32 137.33 137.34 138.1 138.2 138.3 138.4 138.5 138.6 138.7
138.8 138.9 138.10
138.11 138.12 138.13 138.14 138.15 138.16 138.17 138.18 138.19 138.20 138.21 138.22 138.23 138.24 138.25 138.26 138.27 138.28 138.29 138.30 138.31 138.32 138.33 139.1 139.2 139.3 139.4 139.5 139.6 139.7 139.8 139.9 139.10 139.11 139.12 139.13 139.14 139.15 139.16 139.17
139.18 139.19 139.20
139.21 139.22 139.23 139.24 139.25 139.26 139.27 139.28 139.29 139.30 139.31 139.32 139.33 140.1 140.2 140.3 140.4 140.5 140.6 140.7 140.8 140.9 140.10 140.11 140.12 140.13 140.14 140.15 140.16 140.17 140.18 140.19 140.20 140.21 140.22 140.23
140.24 140.25 140.26
140.27 140.28 140.29 140.30 140.31 140.32 140.33 140.34 141.1 141.2 141.3 141.4 141.5 141.6 141.7 141.8 141.9 141.10 141.11 141.12 141.13 141.14 141.15 141.16 141.17 141.18 141.19 141.20 141.21 141.22 141.23 141.24 141.25 141.26 141.27 141.28 141.29 141.30
141.31 141.32 141.33
142.1 142.2 142.3 142.4 142.5 142.6 142.7 142.8 142.9 142.10 142.11 142.12 142.13 142.14 142.15 142.16 142.17 142.18 142.19 142.20 142.21 142.22 142.23 142.24 142.25 142.26 142.27 142.28 142.29 142.30 142.31 142.32 142.33 142.34 143.1 143.2 143.3 143.4
143.5 143.6 143.7
143.8 143.9 143.10 143.11 143.12 143.13 143.14 143.15 143.16 143.17 143.18 143.19 143.20 143.21 143.22 143.23 143.24 143.25 143.26 143.27 143.28 143.29 143.30 143.31 143.32 143.33 144.1 144.2 144.3 144.4 144.5 144.6 144.7 144.8 144.9 144.10
144.11 144.12 144.13
144.14 144.15 144.16 144.17 144.18 144.19 144.20 144.21 144.22 144.23 144.24 144.25 144.26 144.27 144.28 144.29 144.30 144.31 144.32 144.33 145.1 145.2 145.3 145.4 145.5 145.6 145.7 145.8 145.9 145.10 145.11 145.12 145.13 145.14 145.15 145.16 145.17 145.18 145.19 145.20 145.21 145.22 145.23 145.24 145.25 145.26 145.27
145.28 145.29 145.30
145.31 145.32 145.33 146.1 146.2 146.3 146.4 146.5 146.6 146.7 146.8 146.9 146.10 146.11 146.12 146.13 146.14 146.15 146.16 146.17 146.18 146.19 146.20 146.21 146.22 146.23 146.24 146.25 146.26 146.27 146.28 146.29 146.30 146.31 146.32 146.33 146.34 146.35 147.1 147.2 147.3
147.4 147.5 147.6
147.7 147.8
147.9 147.10 147.11 147.12 147.13 147.14 147.15 147.16 147.17 147.18 147.19 147.20 147.21 147.22 147.23 147.24 147.25 147.26 147.27 147.28 147.29 147.30 147.31 147.32 148.1 148.2 148.3 148.4 148.5 148.6 148.7 148.8 148.9 148.10 148.11
148.12 148.13 148.14
148.15 148.16 148.17 148.18 148.19 148.20 148.21 148.22 148.23 148.24 148.25 148.26 148.27 148.28 148.29 148.30 148.31 148.32 148.33 149.1 149.2 149.3 149.4 149.5 149.6 149.7 149.8 149.9 149.10 149.11 149.12 149.13 149.14 149.15 149.16 149.17 149.18 149.19 149.20 149.21 149.22 149.23 149.24 149.25 149.26 149.27 149.28 149.29 149.30 149.31 150.1 150.2 150.3 150.4 150.5 150.6 150.7 150.8 150.9
150.10
150.11 150.12 150.13 150.14 150.15 150.16 150.17 150.18 150.19 150.20 150.21 150.22 150.23 150.24 150.25 150.26 150.27 150.28 150.29 150.30 150.31 150.32 151.1 151.2 151.3 151.4 151.5 151.6 151.7 151.8 151.9 151.10 151.11 151.12
151.13 151.14
151.15 151.16 151.17 151.18 151.19 151.20 151.21 151.22 151.23 151.24 151.25 151.26 151.27 151.28 151.29 151.30 151.31 151.32 151.33 152.1 152.2 152.3 152.4 152.5 152.6 152.7 152.8 152.9 152.10 152.11 152.12
152.13
152.14 152.15 152.16 152.17 152.18 152.19 152.20 152.21 152.22 152.23 152.24 152.25 152.26 152.27 152.28 152.29 152.30 152.31 152.32 152.33 153.1 153.2 153.3 153.4 153.5 153.6 153.7 153.8 153.9 153.10 153.11 153.12 153.13 153.14 153.15 153.16
153.17 153.18 153.19 153.20 153.21 153.22 153.23 153.24 153.25
153.26 153.27 153.28 153.29 153.30 153.31 154.1 154.2 154.3 154.4 154.5 154.6 154.7 154.8 154.9 154.10 154.11
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
155.1 155.2 155.3 155.4 155.5 155.6 155.7 155.8 155.9 155.10 155.11 155.12 155.13 155.14 155.15 155.16 155.17 155.18 155.19
155.20 155.21 155.22
155.23 155.24 155.25 155.26 155.27 155.28 155.29 155.30 155.31 155.32
156.1 156.2 156.3
156.4 156.5 156.6 156.7 156.8 156.9 156.10 156.11 156.12 156.13
156.14 156.15 156.16
156.17 156.18 156.19 156.20 156.21 156.22 156.23
156.24 156.25 156.26
156.27 156.28 156.29 156.30 156.31 157.1 157.2 157.3 157.4 157.5 157.6 157.7 157.8 157.9
157.10 157.11 157.12 157.13 157.14 157.15
157.16 157.17
157.18 157.19 157.20 157.21 157.22 157.23 157.24 157.25 157.26 157.27 157.28 157.29 157.30 157.31 157.32
158.1 158.2 158.3 158.4 158.5 158.6 158.7 158.8 158.9 158.10 158.11 158.12 158.13 158.14
158.15 158.16 158.17 158.18 158.19 158.20 158.21 158.22 158.23
158.24 158.25 158.26 158.27 158.28 158.29 158.30 158.31 158.32 158.33 159.1 159.2 159.3 159.4 159.5 159.6 159.7 159.8 159.9
159.10 159.11 159.12 159.13 159.14 159.15 159.16 159.17 159.18 159.19 159.20 159.21 159.22 159.23 159.24 159.25 159.26 159.27 159.28 159.29 159.30 159.31 159.32 159.33 159.34 160.1 160.2 160.3 160.4 160.5 160.6 160.7 160.8 160.9 160.10 160.11 160.12 160.13 160.14 160.15 160.16 160.17 160.18 160.19 160.20 160.21 160.22 160.23 160.24 160.25
160.26 160.27 160.28 160.29 160.30 160.31 160.32 160.33 160.34 161.1 161.2 161.3 161.4 161.5 161.6 161.7 161.8 161.9 161.10 161.11 161.12 161.13 161.14 161.15 161.16 161.17 161.18 161.19 161.20 161.21 161.22 161.23 161.24 161.25 161.26 161.27 161.28
161.29 161.30 161.31 161.32 161.33 161.34 162.1 162.2 162.3
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
162.28 162.29 162.30 162.31 163.1 163.2 163.3 163.4 163.5 163.6 163.7 163.8 163.9 163.10 163.11 163.12
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
163.26 163.27 163.28 163.29 163.30 164.1 164.2
164.3 164.4 164.5 164.6 164.7 164.8 164.9 164.10 164.11 164.12 164.13 164.14 164.15 164.16 164.17 164.18 164.19 164.20 164.21 164.22 164.23 164.24 164.25 164.26 164.27 164.28 164.29 164.30 165.1 165.2 165.3 165.4 165.5 165.6 165.7 165.8 165.9 165.10 165.11 165.12 165.13 165.14 165.15 165.16 165.17 165.18 165.19 165.20 165.21 165.22 165.23 165.24 165.25 165.26 165.27 165.28 165.29 165.30 166.1 166.2 166.3 166.4 166.5 166.6 166.7 166.8 166.9 166.10 166.11 166.12 166.13 166.14 166.15 166.16 166.17 166.18 166.19 166.20 166.21 166.22 166.23 166.24 166.25 166.26 166.27 166.28 166.29 166.30 166.31 166.32 166.33 167.1 167.2
167.3 167.4 167.5 167.6 167.7 167.8
167.9 167.10 167.11 167.12 167.13 167.14 167.15 167.16 167.17 167.18 167.19 167.20 167.21 167.22 167.23 167.24 167.25 167.26 167.27 167.28 167.29 167.30 167.31 167.32 167.33 168.1 168.2 168.3 168.4 168.5 168.6 168.7 168.8 168.9 168.10 168.11 168.12 168.13 168.14 168.15 168.16 168.17 168.18 168.19 168.20 168.21 168.22 168.23 168.24 168.25 168.26 168.27 168.28 168.29 168.30 168.31 168.32 168.33 168.34 169.1 169.2 169.3 169.4 169.5 169.6 169.7 169.8 169.9 169.10 169.11 169.12 169.13 169.14 169.15 169.16 169.17 169.18 169.19 169.20 169.21 169.22 169.23 169.24 169.25 169.26 169.27 169.28 169.29 169.30 169.31 169.32 169.33 170.1 170.2 170.3 170.4 170.5 170.6 170.7 170.8 170.9 170.10 170.11 170.12 170.13 170.14 170.15 170.16 170.17 170.18 170.19 170.20 170.21 170.22 170.23 170.24 170.25 170.26 170.27 170.28
170.29
170.30 170.31 170.32 170.33 171.1 171.2 171.3 171.4 171.5 171.6 171.7 171.8 171.9 171.10 171.11 171.12 171.13 171.14 171.15 171.16 171.17 171.18 171.19 171.20 171.21 171.22 171.23 171.24 171.25 171.26 171.27 171.28 171.29 171.30 171.31 172.1 172.2 172.3 172.4 172.5 172.6 172.7 172.8 172.9 172.10 172.11 172.12
172.13
172.14 172.15 172.16 172.17 172.18 172.19 172.20 172.21 172.22 172.23 172.24 172.25 172.26 172.27 172.28 172.29 172.30 172.31 173.1 173.2 173.3 173.4 173.5 173.6 173.7 173.8 173.9 173.10 173.11 173.12 173.13 173.14
173.15
173.16 173.17 173.18 173.19 173.20 173.21
173.22 173.23 173.24 173.25 173.26 173.27 173.28 173.29 173.30 173.31 174.1 174.2 174.3 174.4 174.5 174.6 174.7 174.8 174.9 174.10 174.11 174.12 174.13 174.14 174.15 174.16 174.17 174.18 174.19 174.20 174.21 174.22 174.23 174.24 174.25 174.26 174.27 174.28 174.29 174.30 174.31 174.32 174.33 174.34 175.1 175.2 175.3 175.4 175.5 175.6 175.7 175.8 175.9 175.10 175.11 175.12 175.13 175.14 175.15 175.16 175.17 175.18 175.19
175.20 175.21 175.22 175.23 175.24 175.25 175.26 175.27 175.28 175.29 175.30 175.31 176.1 176.2 176.3 176.4 176.5 176.6 176.7 176.8 176.9 176.10 176.11 176.12 176.13 176.14 176.15 176.16 176.17 176.18 176.19 176.20 176.21 176.22 176.23 176.24 176.25 176.26 176.27 176.28 176.29 176.30 177.1 177.2 177.3 177.4 177.5 177.6 177.7 177.8 177.9 177.10 177.11 177.12 177.13 177.14 177.15 177.16 177.17 177.18 177.19 177.20 177.21 177.22 177.23 177.24 177.25 177.26 177.27 177.28 177.29 177.30 178.1 178.2 178.3 178.4 178.5 178.6 178.7
178.8
178.9 178.10 178.11 178.12 178.13 178.14 178.15 178.16 178.17 178.18 178.19 178.20 178.21 178.22 178.23 178.24 178.25 178.26 178.27 178.28 178.29 178.30 178.31 178.32 179.1 179.2 179.3 179.4 179.5 179.6 179.7 179.8 179.9 179.10 179.11 179.12 179.13 179.14 179.15 179.16 179.17 179.18 179.19 179.20 179.21 179.22 179.23 179.24 179.25 179.26 179.27 179.28 179.29 179.30 179.31 179.32 179.33 179.34 180.1 180.2 180.3 180.4 180.5 180.6 180.7 180.8
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
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
181.20 181.21 181.22 181.23 181.24 181.25 181.26 181.27 181.28 181.29 181.30 182.1 182.2 182.3 182.4 182.5 182.6 182.7 182.8 182.9 182.10 182.11 182.12 182.13
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
183.1 183.2 183.3 183.4 183.5 183.6 183.7 183.8 183.9 183.10 183.11 183.12 183.13 183.14 183.15 183.16 183.17 183.18 183.19 183.20 183.21 183.22 183.23
183.24
183.25 183.26 183.27 183.28 183.29 183.30 183.31 183.32 184.1 184.2 184.3 184.4 184.5 184.6 184.7 184.8 184.9 184.10 184.11 184.12 184.13 184.14 184.15 184.16 184.17 184.18 184.19 184.20 184.21 184.22
184.23 184.24
184.25 184.26 184.27 184.28 184.29 184.30
184.31
185.1 185.2 185.3 185.4 185.5 185.6 185.7 185.8 185.9 185.10 185.11 185.12 185.13 185.14 185.15 185.16 185.17 185.18 185.19 185.20 185.21 185.22 185.23 185.24 185.25 185.26 185.27 185.28 185.29 185.30 185.31 185.32 185.33 186.1 186.2 186.3 186.4 186.5 186.6 186.7 186.8 186.9 186.10 186.11 186.12 186.13 186.14 186.15 186.16 186.17 186.18 186.19 186.20 186.21 186.22 186.23 186.24 186.25 186.26 186.27 186.28 186.29 186.30
186.31
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
187.16 187.17 187.18 187.19 187.20 187.21 187.22 187.23 187.24 187.25 187.26 187.27 187.28 187.29 188.1 188.2 188.3
188.4
188.5 188.6 188.7 188.8 188.9 188.10 188.11 188.12 188.13 188.14 188.15 188.16 188.17 188.18 188.19 188.20 188.21 188.22 188.23 188.24 188.25 188.26 188.27 188.28 188.29 188.30 188.31 189.1 189.2 189.3 189.4 189.5 189.6 189.7 189.8 189.9 189.10 189.11 189.12 189.13 189.14 189.15 189.16 189.17 189.18 189.19 189.20 189.21 189.22 189.23
189.24
189.25 189.26 189.27 189.28 189.29
190.1 190.2 190.3 190.4 190.5 190.6 190.7 190.8 190.9 190.10 190.11 190.12 190.13 190.14 190.15 190.16 190.17 190.18 190.19 190.20
190.21 190.22 190.23 190.24 190.25 190.26 190.27 190.28 190.29 190.30 190.31 190.32 190.33 191.1 191.2 191.3 191.4 191.5 191.6 191.7 191.8
191.9 191.10 191.11 191.12 191.13 191.14 191.15 191.16 191.17 191.18 191.19 191.20 191.21 191.22 191.23 191.24 191.25 191.26 191.27 191.28 191.29 191.30 191.31 191.32 191.33 192.1 192.2 192.3 192.4 192.5 192.6 192.7 192.8 192.9 192.10 192.11 192.12 192.13 192.14 192.15 192.16 192.17 192.18 192.19 192.20 192.21 192.22 192.23 192.24 192.25 192.26 192.27 192.28 192.29
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
195.1 195.2 195.3 195.4 195.5 195.6 195.7 195.8 195.9 195.10 195.11 195.12 195.13 195.14 195.15 195.16 195.17 195.18 195.19 195.20 195.21 195.22 195.23 195.24 195.25 195.26 195.27 195.28 195.29 195.30 196.1 196.2 196.3 196.4 196.5 196.6 196.7 196.8 196.9
196.10 196.11 196.12 196.13 196.14 196.15 196.16 196.17 196.18 196.19 196.20 196.21 196.22 196.23 196.24 196.25 196.26 196.27 196.28 196.29 196.30 196.31 196.32 196.33 197.1 197.2
197.3
197.4 197.5 197.6 197.7 197.8 197.9 197.10 197.11 197.12 197.13 197.14 197.15 197.16 197.17 197.18 197.19 197.20 197.21 197.22 197.23 197.24 197.25 197.26 197.27 197.28 197.29 197.30 197.31 197.32 197.33 198.1 198.2
198.3 198.4
198.5 198.6 198.7
198.8
198.9 198.10 198.11 198.12 198.13 198.14 198.15 198.16 198.17 198.18 198.19 198.20 198.21 198.22 198.23 198.24 198.25 198.26 198.27 198.28 198.29 198.30 198.31 198.32 199.1 199.2 199.3 199.4 199.5 199.6 199.7 199.8 199.9 199.10 199.11 199.12 199.13 199.14 199.15 199.16 199.17 199.18 199.19 199.20 199.21
199.22
199.23 199.24 199.25 199.26 199.27 199.28 199.29 199.30
199.31
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
201.1
201.2 201.3 201.4 201.5 201.6 201.7 201.8 201.9 201.10 201.11 201.12
201.13
201.14 201.15 201.16 201.17 201.18 201.19 201.20 201.21 201.22 201.23
201.24
201.25 201.26 201.27 201.28 201.29 201.30
201.31
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
204.1 204.2 204.3
204.4 204.5 204.6 204.7 204.8 204.9 204.10 204.11 204.12 204.13 204.14 204.15 204.16 204.17 204.18 204.19 204.20 204.21 204.22 204.23 204.24 204.25 204.26 204.27 204.28 204.29 204.30 204.31 204.32 204.33 204.34 205.1 205.2 205.3 205.4 205.5 205.6 205.7 205.8 205.9 205.10 205.11 205.12 205.13 205.14 205.15 205.16 205.17 205.18
205.19 205.20
205.21 205.22 205.23 205.24 205.25 205.26 205.27 205.28 205.29 205.30 205.31 205.32 205.33 205.34 206.1 206.2 206.3 206.4 206.5 206.6 206.7 206.8 206.9 206.10 206.11 206.12 206.13 206.14 206.15 206.16 206.17 206.18 206.19 206.20 206.21 206.22 206.23 206.24 206.25 206.26 206.27 206.28 206.29 206.30 206.31
207.1 207.2
207.3 207.4 207.5 207.6 207.7 207.8 207.9 207.10
207.11
207.12 207.13 207.14 207.15 207.16 207.17 207.18 207.19 207.20 207.21 207.22 207.23 207.24 207.25 207.26 207.27 207.28 207.29 207.30 207.31 207.32 208.1 208.2 208.3 208.4 208.5 208.6 208.7 208.8 208.9 208.10 208.11 208.12 208.13 208.14
208.15 208.16
208.17 208.18 208.19 208.20 208.21 208.22 208.23 208.24 208.25 208.26 208.27 208.28 208.29 208.30 208.31 208.32 208.33 209.1 209.2 209.3 209.4 209.5 209.6 209.7 209.8 209.9 209.10 209.11 209.12 209.13 209.14 209.15 209.16 209.17 209.18 209.19 209.20 209.21 209.22 209.23 209.24 209.25 209.26 209.27 209.28 209.29 209.30 209.31 209.32 209.33 210.1 210.2 210.3 210.4 210.5 210.6 210.7 210.8 210.9 210.10 210.11 210.12 210.13 210.14 210.15 210.16 210.17 210.18 210.19
210.20 210.21
210.22 210.23 210.24 210.25 210.26 210.27 210.28 210.29 210.30 210.31 210.32 210.33 211.1 211.2 211.3 211.4 211.5 211.6 211.7
211.8 211.9
211.10 211.11 211.12 211.13 211.14 211.15 211.16 211.17 211.18 211.19 211.20 211.21 211.22 211.23 211.24 211.25 211.26 211.27 211.28 211.29 211.30 211.31 211.32 212.1 212.2 212.3 212.4 212.5 212.6 212.7 212.8 212.9 212.10 212.11 212.12 212.13 212.14 212.15 212.16 212.17 212.18 212.19 212.20 212.21 212.22 212.23 212.24 212.25
212.26 212.27
212.28 212.29 212.30 212.31 212.32 213.1 213.2 213.3 213.4 213.5 213.6 213.7 213.8 213.9 213.10 213.11 213.12 213.13 213.14 213.15 213.16 213.17
213.18 213.19
213.20 213.21 213.22 213.23 213.24 213.25 213.26 213.27 213.28 213.29 213.30 213.31 213.32 214.1 214.2 214.3 214.4 214.5 214.6 214.7 214.8 214.9 214.10 214.11
214.12 214.13
214.14 214.15 214.16 214.17 214.18 214.19 214.20 214.21 214.22 214.23 214.24 214.25 214.26 214.27 214.28 214.29 214.30 214.31 215.1 215.2 215.3 215.4 215.5 215.6 215.7 215.8 215.9 215.10 215.11 215.12 215.13 215.14 215.15 215.16 215.17 215.18 215.19 215.20 215.21 215.22 215.23 215.24 215.25 215.26 215.27 215.28 215.29 215.30 215.31
215.32 215.33
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
216.19 216.20 216.21 216.22 216.23 216.24 216.25 216.26 216.27 216.28 216.29 216.30 217.1 217.2 217.3 217.4 217.5 217.6 217.7 217.8 217.9 217.10 217.11 217.12 217.13 217.14 217.15 217.16 217.17 217.18 217.19 217.20 217.21 217.22 217.23 217.24
217.25 217.26
217.27 217.28 217.29 217.30 217.31 218.1 218.2 218.3 218.4 218.5 218.6 218.7 218.8
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
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
219.27 219.28 220.1 220.2 220.3 220.4 220.5 220.6 220.7 220.8 220.9 220.10 220.11 220.12 220.13 220.14 220.15 220.16 220.17 220.18 220.19 220.20 220.21 220.22 220.23 220.24 220.25 220.26 220.27 220.28 220.29 220.30 220.31 220.32
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
221.28 221.29 221.30 222.1 222.2 222.3 222.4 222.5 222.6 222.7 222.8
222.9
222.10 222.11 222.12 222.13 222.14 222.15 222.16 222.17 222.18 222.19 222.20 222.21 222.22
222.23
222.24 222.25 222.26 222.27 222.28 222.29 222.30 222.31 223.1 223.2 223.3 223.4 223.5 223.6 223.7 223.8 223.9 223.10 223.11 223.12 223.13 223.14 223.15 223.16 223.17 223.18 223.19 223.20 223.21 223.22
223.23 223.24
223.25 223.26 223.27 223.28 223.29 223.30 223.31 223.32 224.1 224.2 224.3 224.4 224.5 224.6 224.7 224.8 224.9 224.10 224.11 224.12 224.13 224.14 224.15 224.16 224.17 224.18 224.19 224.20 224.21 224.22 224.23 224.24 224.25 224.26 224.27 224.28 224.29 224.30 224.31 224.32 225.1 225.2 225.3 225.4 225.5 225.6 225.7 225.8 225.9 225.10 225.11 225.12 225.13 225.14 225.15 225.16 225.17 225.18 225.19 225.20 225.21 225.22 225.23 225.24 225.25 225.26 225.27 225.28 225.29 225.30 225.31 225.32 225.33 226.1 226.2 226.3 226.4 226.5 226.6 226.7 226.8 226.9 226.10 226.11 226.12 226.13 226.14 226.15 226.16 226.17 226.18 226.19 226.20 226.21 226.22 226.23 226.24 226.25 226.26 226.27 226.28 226.29 226.30 226.31 226.32 227.1 227.2 227.3 227.4 227.5 227.6 227.7 227.8 227.9 227.10 227.11 227.12 227.13 227.14 227.15 227.16 227.17 227.18 227.19 227.20 227.21 227.22 227.23 227.24 227.25 227.26 227.27 227.28 227.29 227.30 227.31 227.32 228.1 228.2 228.3 228.4 228.5 228.6 228.7 228.8 228.9 228.10 228.11 228.12 228.13 228.14 228.15 228.16 228.17 228.18 228.19 228.20 228.21 228.22 228.23 228.24 228.25 228.26 228.27 228.28 228.29 228.30 228.31 229.1 229.2 229.3 229.4 229.5 229.6 229.7 229.8 229.9 229.10
229.11
229.12 229.13 229.14 229.15 229.16 229.17 229.18 229.19 229.20 229.21 229.22 229.23 229.24 229.25 229.26
229.27
229.28 229.29 229.30 229.31 230.1 230.2 230.3 230.4 230.5 230.6 230.7 230.8 230.9 230.10 230.11 230.12 230.13 230.14 230.15 230.16 230.17
230.18 230.19
230.20 230.21 230.22 230.23 230.24 230.25 230.26 230.27
230.28
231.1 231.2 231.3
231.4 231.5 231.6 231.7 231.8 231.9 231.10 231.11 231.12 231.13 231.14 231.15 231.16 231.17 231.18 231.19 231.20 231.21 231.22 231.23 231.24 231.25 231.26 231.27 231.28 231.29 231.30 231.31 231.32 231.33 232.1 232.2 232.3 232.4 232.5
232.6
232.7 232.8 232.9 232.10 232.11 232.12
232.13
232.14 232.15 232.16 232.17 232.18 232.19 232.20 232.21 232.22 232.23
232.24
232.25 232.26
232.27
233.1 233.2
233.3 233.4 233.5 233.6 233.7 233.8 233.9 233.10 233.11 233.12 233.13 233.14 233.15 233.16 233.17 233.18 233.19
233.20
233.21 233.22 233.23 233.24 233.25 233.26 233.27 233.28 233.29 233.30 233.31 234.1 234.2 234.3
234.4
234.5 234.6 234.7 234.8 234.9 234.10 234.11 234.12 234.13 234.14 234.15 234.16 234.17 234.18 234.19 234.20 234.21 234.22 234.23 234.24 234.25 234.26 234.27 234.28 234.29 234.30
234.31 234.32
235.1 235.2 235.3 235.4 235.5 235.6 235.7 235.8 235.9 235.10 235.11 235.12 235.13 235.14 235.15
235.16 235.17
235.18 235.19 235.20 235.21 235.22 235.23 235.24 235.25
235.26 235.27
235.28 235.29 235.30 235.31 236.1 236.2 236.3 236.4 236.5 236.6 236.7 236.8 236.9 236.10 236.11 236.12 236.13 236.14 236.15 236.16 236.17 236.18 236.19 236.20 236.21
236.22 236.23
236.24 236.25 236.26 236.27 236.28 236.29
236.30
237.1 237.2
237.3 237.4 237.5 237.6 237.7 237.8 237.9 237.10 237.11 237.12 237.13 237.14 237.15 237.16 237.17 237.18 237.19 237.20 237.21 237.22 237.23 237.24 237.25 237.26 237.27 237.28 237.29 237.30 237.31 237.32 237.33
238.1 238.2
238.3 238.4 238.5 238.6 238.7 238.8 238.9 238.10 238.11 238.12 238.13 238.14 238.15 238.16 238.17 238.18 238.19 238.20 238.21 238.22 238.23 238.24 238.25 238.26 238.27 238.28 238.29 239.1 239.2 239.3 239.4 239.5 239.6 239.7 239.8 239.9 239.10 239.11 239.12 239.13 239.14 239.15 239.16 239.17 239.18 239.19 239.20 239.21 239.22 239.23 239.24 239.25 239.26 239.27 239.28 239.29 239.30 240.1 240.2 240.3 240.4 240.5 240.6 240.7 240.8 240.9 240.10 240.11
240.12
A bill for an act
relating to financing and operation of state and local government; providing
conformity and nonconformity to certain federal tax law changes; modifying
individual income and corporate franchise taxes, sales and use taxes, partnership
taxes, special and excise taxes, property taxes, local government aids, and
provisions related to local taxes, tax increment financing, public finance, and other
miscellaneous taxes and tax provisions; modifying certain income tax credits and
authorizing new credits; modifying and providing for partnership audits; providing
for a pass-through entity tax; modifying sales tax exemptions; providing for
reduction of accelerated sales tax payments; modifying vapor and tobacco tax
provisions; modifying and providing certain property tax exemptions; modifying
property classification provisions; modifying local government aid appropriations;
modifying existing local taxes and authorizing new local taxes; modifying and
authorizing certain tax increment financing provisions; providing provisions related
to public finance; providing for a tax expenditure review commission and the
required expiration of tax expenditures; increasing the budget reserve; creating a
new government grant program; providing for Tribal-state relations; establishing
a frontline worker pay working group; modifying lobbying activities; providing
for certain disaster response; providing for compliance with federal law background
checks for certain individuals with access to federal tax information; classifying
data; making minor policy and technical changes; making appointments; requiring
reports; modifying appropriations; appropriating money; amending Minnesota
Statutes 2020, sections 3.192; 3.8853, subdivision 2; 10A.01, subdivision 21;
16A.152, subdivision 2, as amended; 41A.19; 116J.8737, subdivisions 5, 12;
144F.01; 256B.76, subdivision 2, as amended if enacted; 270.41, subdivision 3a;
270.44; 270A.04, by adding a subdivision; 270B.13, by adding a subdivision;
270C.11, subdivisions 2, 4, 6; 270C.13, subdivision 1; 270C.22, subdivision 1;
270C.445, subdivisions 3, 6; 272.02, by adding a subdivision; 272.029, subdivision
2; 272.0295, subdivisions 2, 5; 273.063; 273.0755; 273.124, subdivisions 1, 9, 13,
14; 273.13, subdivisions 23, 25, 34; 273.18; 275.025, subdivisions 1, 2; 275.065,
subdivision 3, by adding a subdivision; 275.066; 287.04; 289A.08, subdivision 7,
by adding a subdivision; 289A.09, subdivision 2; 289A.20, subdivision 4; 289A.31,
subdivision 1; 289A.37, subdivision 2; 289A.38, subdivisions 7, 8, 9, 10; 289A.42;
289A.60, subdivisions 15, 24, by adding a subdivision; 290.01, subdivisions 19,
31; 290.0121, subdivision 3; 290.0122, subdivision 8; 290.0132, by adding a
subdivision; 290.06, subdivisions 2c, 22, by adding subdivisions; 290.0671,
subdivision 1; 290.0681, subdivision 10; 290.0682; 290.31, subdivision 1; 290.92,
subdivisions 1, 2a, 3, 4b, 4c, 5, 5a, 19, 20; 290.923, subdivision 9; 290.993;
290A.03, subdivision 3; 295.75, subdivision 2; 296A.06, subdivision 2; 297A.66,
subdivision 3; 297A.67, by adding a subdivision; 297A.70, subdivision 13;
297A.71, subdivision 52, by adding a subdivision; 297A.75, subdivisions 1, 2, 3;
297A.99, subdivision 2; 297A.993, subdivision 2; 297F.01, subdivision 22b, by
adding a subdivision; 297F.031; 297F.04, subdivision 2; 297F.05, by adding a
subdivision; 297F.09, subdivisions 3, 4a, 7, 10; 297F.13, subdivision 4; 297F.17,
subdivisions 1, 6; 297G.09, subdivision 9; 297G.16, subdivision 7; 297H.04,
subdivision 2; 297H.05; 297I.20, by adding subdivisions; 298.001, by adding a
subdivision; 298.24, subdivision 1; 298.285; 298.405, subdivision 1; 325F.781,
subdivisions 1, 5, 6; 429.021, subdivision 1; 429.031, subdivision 3; 453A.04,
subdivision 21, by adding a subdivision; 465.71; 469.074, by adding a subdivision;
469.176, by adding a subdivision; 469.1763, subdivisions 2, 3, 4; 469.319,
subdivision 4; 475.56; 475.58, subdivision 3b; 475.60, subdivision 1; 475.67,
subdivision 8; 477A.03, subdivision 2b; 477A.10; 477A.17; 609B.153; Laws 1963,
chapter 305, sections 2, as amended; 3, as amended; 4, as amended; 5, as amended;
8, as amended; 9, as amended; 10, as amended; Laws 2009, chapter 88, article 2,
section 46, subdivision 3, as amended; Laws 2017, First Special Session chapter
1, article 3, section 32, as amended; Laws 2019, First Special Session chapter 6,
article 6, section 27; Laws 2020, Fifth Special Session chapter 3, article 3, section
5, subdivision 10; Laws 2021, First Special Session chapter 6, article 1, section 9;
Laws 2021, First Special Session chapter 7, article 9, section 5; proposing coding
for new law in Minnesota Statutes, chapters 3; 10; 41A; 116J; 116U; 289A; 290;
299C; 462A; 477A; repealing Minnesota Statutes 2020, sections 270C.17,
subdivision 2; 469.055, subdivision 7.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
ARTICLE 1
FEDERAL CONFORMITY; INDIVIDUAL INCOME
AND CORPORATE FRANCHISE TAXES
Section 1.
Minnesota Statutes 2020, section 116J.8737, subdivision 5, is amended to read:
Subd. 5.
Credit allowed.
(a) A qualified investor or qualified fund is eligible for a credit
equal to 25 percent of the qualified investment in a qualified small business. Investments
made by a pass-through entity qualify for a credit only if the entity is a qualified fund. The
commissioner must not allocate deleted text begin more than $10,000,000 in creditsdeleted text end to qualified investors or
qualified funds new text begin more than the dollar amount in credits allowed new text end for the taxable years listed
in paragraph (i). For each taxable year, 50 percent must be allocated to credits for qualified
investments in qualified greater Minnesota businesses and minority-owned, women-owned,
or veteran-owned qualified small businesses in Minnesota. Any portion of a taxable year's
credits that is reserved for qualified investments in greater Minnesota businesses and
minority-owned, women-owned, or veteran-owned qualified small businesses in Minnesota
that is not allocated by September 30 of the taxable year is available for allocation to other
credit applications beginning on October 1. Any portion of a taxable year's credits that is
not allocated by the commissioner does not cancel and may be carried forward to subsequent
taxable years until all credits have been allocated.
(b) The commissioner may not allocate more than a total maximum amount in credits
for a taxable year to a qualified investor for the investor's cumulative qualified investments
as an individual qualified investor and as an investor in a qualified fund; for married couples
filing joint returns the maximum is $250,000, and for all other filers the maximum is
$125,000. The commissioner may not allocate more than a total of $1,000,000 in credits
over all taxable years for qualified investments in any one qualified small business.
(c) The commissioner may not allocate a credit to a qualified investor either as an
individual qualified investor or as an investor in a qualified fund if, at the time the investment
is proposed:
(1) the investor is an officer or principal of the qualified small business; or
(2) the investor, either individually or in combination with one or more members of the
investor's family, owns, controls, or holds the power to vote 20 percent or more of the
outstanding securities of the qualified small business.
A member of the family of an individual disqualified by this paragraph is not eligible for a
credit under this section. For a married couple filing a joint return, the limitations in this
paragraph apply collectively to the investor and spouse. For purposes of determining the
ownership interest of an investor under this paragraph, the rules under section 267(c) and
267(e) of the Internal Revenue Code apply.
(d) Applications for tax credits deleted text begin for 2010deleted text end must be made available on the department's
website deleted text begin by September 1, 2010, and the department must begin accepting applications by
September 1, 2010. Applications for subsequent years must be made availabledeleted text end by November
1 of the preceding year.
(e) Qualified investors and qualified funds must apply to the commissioner for tax credits.
Tax credits must be allocated to qualified investors or qualified funds in the order that the
tax credit request applications are filed with the department. The commissioner must approve
or reject tax credit request applications within 15 days of receiving the application. The
investment specified in the application must be made within 60 days of the allocation of
the credits. If the investment is not made within 60 days, the credit allocation is canceled
and available for reallocation. A qualified investor or qualified fund that fails to invest as
specified in the application, within 60 days of allocation of the credits, must notify the
commissioner of the failure to invest within five business days of the expiration of the
60-day investment period.
(f) All tax credit request applications filed with the department on the same day must
be treated as having been filed contemporaneously. If two or more qualified investors or
qualified funds file tax credit request applications on the same day, and the aggregate amount
of credit allocation claims exceeds the aggregate limit of credits under this section or the
lesser amount of credits that remain unallocated on that day, then the credits must be allocated
among the qualified investors or qualified funds who filed on that day on a pro rata basis
with respect to the amounts claimed. The pro rata allocation for any one qualified investor
or qualified fund is the product obtained by multiplying a fraction, the numerator of which
is the amount of the credit allocation claim filed on behalf of a qualified investor and the
denominator of which is the total of all credit allocation claims filed on behalf of all
applicants on that day, by the amount of credits that remain unallocated on that day for the
taxable year.
(g) A qualified investor or qualified fund, or a qualified small business acting on their
behalf, must notify the commissioner when an investment for which credits were allocated
has been made, and the taxable year in which the investment was made. A qualified fund
must also provide the commissioner with a statement indicating the amount invested by
each investor in the qualified fund based on each investor's share of the assets of the qualified
fund at the time of the qualified investment. After receiving notification that the investment
was made, the commissioner must issue credit certificates for the taxable year in which the
investment was made to the qualified investor or, for an investment made by a qualified
fund, to each qualified investor who is an investor in the fund. The certificate must state
that the credit is subject to revocation if the qualified investor or qualified fund does not
hold the investment in the qualified small business for at least three years, consisting of the
calendar year in which the investment was made and the two following years. The three-year
holding period does not apply if:
(1) the investment by the qualified investor or qualified fund becomes worthless before
the end of the three-year period;
(2) 80 percent or more of the assets of the qualified small business is sold before the end
of the three-year period;
(3) the qualified small business is sold before the end of the three-year period;
(4) the qualified small business's common stock begins trading on a public exchange
before the end of the three-year period; or
(5) the qualified investor dies before the end of the three-year period.
(h) The commissioner must notify the commissioner of revenue of credit certificates
issued under this section.
(i) The credit allowed under this subdivision is effective deleted text begin for each of the following taxable
yearsdeleted text end new text begin as followsnew text end :
deleted text begin
(1) taxable years beginning after December 31, 2018, and before January 1, 2020; and
deleted text end
deleted text begin (2)deleted text end new text begin (1) $10,000,000 fornew text end taxable years beginning after December 31, 2020, and before
January 1, 2022deleted text begin .deleted text end new text begin ; and
new text end
new text begin
(2) $5,000,000 for taxable years beginning after December 31, 2021, and before January
1, 2023.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 2.
Minnesota Statutes 2020, section 116J.8737, subdivision 12, is amended to read:
Subd. 12.
Sunset.
This section expires for taxable years beginning after December 31,
deleted text begin 2021deleted text end new text begin 2022new text end , except that reporting requirements under subdivision 6 and revocation of credits
under subdivision 7 remain in effect through deleted text begin 2023deleted text end new text begin 2024new text end for qualified investors and qualified
funds, and through deleted text begin 2025deleted text end new text begin 2026new text end for qualified small businesses, reporting requirements under
subdivision 9 remain in effect through deleted text begin 2021deleted text end new text begin 2022new text end , and the appropriation in subdivision 11
remains in effect through deleted text begin 2025deleted text end new text begin 2026new text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 3.
new text begin
[116U.27] FILM PRODUCTION 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) "Allocation certificate" means a certificate issued by the commissioner to a taxpayer
upon receipt of an initial application for a credit for a project that has not yet been completed.
new text end
new text begin
(c) "Application" means the application for a credit under subdivision 4.
new text end
new text begin
(d) "Commissioner" means the commissioner of employment and economic development.
new text end
new text begin
(e) "Credit certificate" means a certificate issued by the commissioner upon submission
of the cost verification report in subdivision 4, paragraph (e).
new text end
new text begin
(f) "Eligible production costs" means eligible production costs as defined in section
116U.26, paragraph (b), clause (1), incurred in Minnesota that are directly attributable to
the production of a film project in Minnesota.
new text end
new text begin
(g) "Film" has the meaning given in section 116U.26, paragraph (b), clause (2).
new text end
new text begin
(h) "Project" means a film:
new text end
new text begin
(1) that includes the promotion of Minnesota;
new text end
new text begin
(2) for which the taxpayer has expended at least $1,000,000 in the taxable year for
eligible production costs; and
new text end
new text begin
(3) to the extent practicable, that employs Minnesota residents.
new text end
new text begin
(i) "Promotion of Minnesota" or "promotion" means visible display of a static or animated
logo, approved by the commissioner and lasting approximately five seconds, that promotes
Minnesota within its presentation in the end credits before the below-the-line crew crawl
for the life of the project.
new text end
new text begin Subd. 2. new text end
new text begin Credit allowed. new text end
new text begin
A taxpayer is eligible for a credit up to 25 percent of eligible
production costs paid in a taxable year. A taxpayer may only claim a credit if the taxpayer
was issued a credit certificate under subdivision 4.
new text end
new text begin Subd. 3. new text end
new text begin Credit assignable. new text end
new text begin
The recipient of a credit certificate may assign the certificate
to another taxpayer before any amount of the credit is claimed. The assignee is allowed the
credit under section 290.06, subdivision 39, or 297I.20, subdivision 4. An assignment is
not valid unless the assignee notifies the commissioner of revenue within 30 days of the
date that the assignment is made. The commissioner of revenue shall prescribe the forms
necessary for notifying the commissioner of revenue of the assignment of a credit certificate
and for claiming a credit by assignment.
new text end
new text begin Subd. 4. new text end
new text begin Applications; allocations. new text end
new text begin
(a) To qualify for a credit under this section, a
taxpayer must submit to the commissioner an application for a credit in the form prescribed
by the commissioner, in consultation with the commissioner of revenue.
new text end
new text begin
(b) Upon approving an application for a credit that meets the requirements of this section,
the commissioner shall issue allocation certificates that:
new text end
new text begin
(1) verify eligibility for the credit;
new text end
new text begin
(2) state the amount of credit anticipated for the eligible project, with the credit amount
up to 25 percent of eligible project costs; and
new text end
new text begin
(3) state the taxable year in which the credit is allocated.
new text end
new text begin
The commissioner must consult with Minnesota Film and TV Board prior to issuing an
allocation certificate.
new text end
new text begin
(c) The commissioner must not issue allocation certificates for more than $4,950,000
of credits each year. If the entire amount is not allocated in that taxable year, any remaining
amount is available for allocation for the four following taxable years until the entire
allocation has been made. The commissioner must not award any credits for taxable years
beginning after December 31, 2024, and any unallocated amounts cancel on that date.
new text end
new text begin
(d) The commissioner must allocate credits on a first-come, first-served basis.
new text end
new text begin
(e) Upon completion of a project, the taxpayer shall submit to the commissioner a report
prepared by an independent certified public accountant licensed in the state of Minnesota
to verify the amount of eligible production costs related to the project. The report must be
prepared in accordance with generally accepted accounting principles. Upon receipt and
review of the cost verification report, the commissioner shall determine the final amount
of eligible production costs and issue a credit certificate to the taxpayer. The credit may not
exceed the anticipated credit amount on the allocation certificate. If the credit is less than
the anticipated amount on the allocation credit, the difference is returned to the amount
available for allocation under paragraph (c). To claim the credit under section 290.06,
subdivision 39, or 297I.20, subdivision 4, a taxpayer must include a copy of the credit
certificate as part of the taxpayer's return.
new text end
new text begin Subd. 5. new text end
new text begin Report required. new text end
new text begin
By January 15, 2025, the commissioner of revenue, in
consultation with the commissioner, must provide a report to the chairs and ranking minority
members of the legislative committees with jurisdiction over economic development and
taxes. The report must comply with sections 3.195 and 3.197, and must detail the following:
new text end
new text begin
(1) the amount of credit certifications issued annually;
new text end
new text begin
(2) the number of applications submitted, the number of allocation certificates issued,
the amount of allocation certificates issued, the number of reports submitted upon completion
of a project, and the number of credit certificates issued;
new text end
new text begin
(3) the types of projects eligible for the credit;
new text end
new text begin
(4) the total economic impact of the credit in Minnesota, including the calendar year
over calendar year percentage changes in the number of jobs held by Minnesota residents
in businesses having a primary North American Industry Classification System code of
512110 as reported to the commissioner, for calendar years 2019 through 2023;
new text end
new text begin
(5) the number of taxpayers per tax type which are assignees of credit certificates under
subdivision 3;
new text end
new text begin
(6) annual Minnesota taxes paid by businesses having a primary North American Industry
Classification System code of 512110, for taxable years beginning after December 31, 2018,
and before January 1, 2024; and
new text end
new text begin
(7) any other information the commissioner of revenue, in consultation with the
commissioner, deems necessary for purposes of claiming and administering the credit.
new text end
new text begin Subd. 6. new text end
new text begin Appropriation. new text end
new text begin
Beginning in fiscal year 2022, $50,000 is annually appropriated
from the general fund to the commissioner of revenue for a transfer to the Department of
Employment and Economic Development for costs associated with personnel and
administrative expenses related to administering the credit. This subdivision expires on June
30, 2025.
new text end
new text begin Subd. 7. new text end
new text begin Expiration. new text end
new text begin
Subdivisions 1 to 5 expire January 1, 2025, for taxable years
beginning after December 31, 2024.
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, 2020, and before January 1, 2025, except that the requirement to provide the report
required in subdivision 5 expires July 1, 2025.
new text end
Sec. 4.
Minnesota Statutes 2020, section 290.01, subdivision 19, is amended to read:
Subd. 19.
Net income.
(a) For a trust or estate taxable under section 290.03, and a
corporation taxable under section 290.02, the term "net income" means the federal taxable
income, as defined in section 63 of the Internal Revenue Code of 1986, as amended through
the date named in this subdivision, incorporating the federal effective dates of changes to
the Internal Revenue Code and any elections made by the taxpayer in accordance with the
Internal Revenue Code in determining federal taxable income for federal income tax
purposes, and with the modifications provided in sections 290.0131 to 290.0136.
(b) For an individual, the term "net income" means federal adjusted gross income with
the modifications provided in sections 290.0131, 290.0132, and 290.0135 to 290.0137.
(c) In the case of a regulated investment company or a fund thereof, as defined in section
851(a) or 851(g) of the Internal Revenue Code, federal taxable income means investment
company taxable income as defined in section 852(b)(2) of the Internal Revenue Code,
except that:
(1) the exclusion of net capital gain provided in section 852(b)(2)(A) of the Internal
Revenue Code does not apply;
(2) the deduction for dividends paid under section 852(b)(2)(D) of the Internal Revenue
Code must be applied by allowing a deduction for capital gain dividends and exempt-interest
dividends as defined in sections 852(b)(3)(C) and 852(b)(5) of the Internal Revenue Code;
and
(3) the deduction for dividends paid must also be applied in the amount of any
undistributed capital gains which the regulated investment company elects to have treated
as provided in section 852(b)(3)(D) of the Internal Revenue Code.
(d) The net income of a real estate investment trust as defined and limited by section
856(a), (b), and (c) of the Internal Revenue Code means the real estate investment trust
taxable income as defined in section 857(b)(2) of the Internal Revenue Code.
(e) The net income of a designated settlement fund as defined in section 468B(d) of the
Internal Revenue Code means the gross income as defined in section 468B(b) of the Internal
Revenue Code.
(f) The Internal Revenue Code of 1986, as amended through December 31, 2018, deleted text begin shall
be in effectdeleted text end new text begin appliesnew text end for taxable years beginning after December 31, 1996new text begin , except the sections
of federal law in section 290.0111 shall also applynew text end .
(g) Except as otherwise provided, references to the Internal Revenue Code in this
subdivision and sections 290.0131 to 290.0136 mean the code in effect for purposes of
determining net income for the applicable year.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment, except
the changes incorporated by federal changes are effective retroactively at the same time as
the changes were effective for federal purposes.
new text end
Sec. 5.
Minnesota Statutes 2020, section 290.01, subdivision 31, is amended to read:
Subd. 31.
Internal Revenue Code.
Unless specifically defined otherwise, "Internal
Revenue Code" means the Internal Revenue Code of 1986, as amended through December
31, 2018new text begin , except the sections of federal law in section 290.0111 shall also applynew text end . Internal
Revenue Code also includes any uncodified provision in federal law that relates to provisions
of the Internal Revenue Code that are incorporated into Minnesota law.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment, except
the changes incorporated by federal changes are effective retroactively at the same time as
the changes were effective for federal purposes.
new text end
Sec. 6.
new text begin
[290.0111] TEMPORARY CONFORMITY TO CERTAIN FEDERAL TAX
CHANGES.
new text end
new text begin Subdivision 1. new text end
new text begin Adopting Internal Revenue Code changes. new text end
new text begin
For the purposes of this
chapter, "Internal Revenue Code," as defined in section 290.01, subdivisions 19 and 31,
includes the sections of federal law specified in this section as enacted or amended through
March 31, 2021.
new text end
new text begin Subd. 2. new text end
new text begin Further Consolidated Appropriations Act, 2020. new text end
new text begin
(a) "Internal Revenue Code"
includes the following provisions of the Taxpayer Certainty and Disaster Tax Relief Act of
2019 in Public Law 116-94:
new text end
new text begin
(1) section 101;
new text end
new text begin
(2) section 116;
new text end
new text begin
(3) section 117;
new text end
new text begin
(4) section 130;
new text end
new text begin
(5) section 131;
new text end
new text begin
(6) section 132;
new text end
new text begin
(7) section 144;
new text end
new text begin
(8) section 201;
new text end
new text begin
(9) section 202; and
new text end
new text begin
(10) section 204.
new text end
new text begin
(b) "Internal Revenue Code" includes section 301 of the Setting Every Community Up
for Retirement Enhancement Act of 2019 in Public Law 116-94.
new text end
new text begin Subd. 3. new text end
new text begin CARES Act. new text end
new text begin
"Internal Revenue Code" includes the following sections of Public
Law 116-136:
new text end
new text begin
(1) section 1106(i); and
new text end
new text begin
(2) section 2202.
new text end
new text begin Subd. 4. new text end
new text begin Consolidated Appropriations Act, 2021. new text end
new text begin
(a) "Internal Revenue Code" includes
the following provisions of the COVID-related Tax Relief Act of 2020 in Public Law
116-260:
new text end
new text begin
(1) section 275;
new text end
new text begin
(2) section 276; and
new text end
new text begin
(3) section 277.
new text end
new text begin
(b) For taxable years beginning after December 31, 2019, and before January 1, 2021,
"Internal Revenue Code" includes sections 278(b) and 278(c) of the COVID-related Tax
Relief Act of 2020 in Public Law 116-260.
new text end
new text begin Subd. 5. new text end
new text begin American Rescue Plan Act. new text end
new text begin
"Internal Revenue Code" includes section 9042
of Public Law 117-2.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
(a) Except as specified in subdivision 4, paragraph (b), 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
new text begin
(b) Subdivision 4, paragraph (b), is effective retroactively for taxable years beginning
after December 31, 2019, and before January 1, 2021.
new text end
Sec. 7.
Minnesota Statutes 2020, section 290.0122, subdivision 8, is amended to read:
Subd. 8.
Losses.
A taxpayer is allowed a deduction for lossesdeleted text begin . The deduction equals the
amountdeleted text end allowed under deleted text begin sections 165(d) anddeleted text end new text begin section 165(a) of the Internal Revenue Code,
including the limitation provided by section 67(b)(3) of the Internal Revenue Code, for the
following:
new text end
new text begin (1) losses described in section 165(c)(3) of the Internal Revenue Code, including the
provisions of sectionnew text end 165(h) of the Internal Revenue Code, new text begin but new text end disregarding deleted text begin the limitation
on personal casualty losses indeleted text end paragraph (h)(5)deleted text begin .deleted text end new text begin ; and
new text end
new text begin
(2) losses described in section 165(d) of the Internal Revenue Code.
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. 8.
Minnesota Statutes 2020, section 290.0132, is amended by adding a subdivision
to read:
new text begin Subd. 30. new text end
new text begin Volunteer driver reimbursement. new text end
new text begin
(a) A taxpayer is allowed a subtraction
equal to the amount of mileage reimbursement paid by a charitable organization to the
taxpayer for work as a volunteer driver. The subtraction is limited to amounts paid by the
organization that:
new text end
new text begin
(1) are in excess of the mileage rate for use of an automobile in rendering gratuitous
services to a charitable organization under section 170(i) of the Internal Revenue Code; and
new text end
new text begin
(2) do not exceed the standard mileage rate for businesses established under Code of
Federal Regulations, title 26, section 1.274-5(j)(2).
new text end
new text begin
(b) For the purposes of this section, "charitable organization" means an organization
eligible for a charitable contribution under section 170(c) 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, 2020.
new text end
Sec. 9.
Minnesota Statutes 2020, section 290.06, is amended by adding a subdivision to
read:
new text begin Subd. 39. new text end
new text begin Film production credit. new text end
new text begin
(a) A taxpayer, including a taxpayer to whom a credit
has been assigned under section 116U.27, subdivision 3, may claim a credit against the tax
imposed by this chapter equal to the amount certified on a credit certificate under section
116U.27, subject to the limitations in this subdivision.
new text end
new text begin
(b) The credit is limited to the liability for tax, as computed under this chapter, for the
taxable year. If the amount of the credit determined under this subdivision for any taxable
year exceeds this limitation, the excess is a film production credit carryover to each of the
five succeeding taxable years. The entire amount of the excess unused credit for the taxable
year is 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 that may be added under this paragraph must not exceed the taxpayer's liability
for tax, less any film production credit for the taxable year.
new text end
new text begin
(c) Credits allowed to a partnership, a limited liability company taxed as a partnership,
or an S corporation are passed through to the partners, members, shareholders, or owners,
respectively, pro rata to each based on the partner's, member's, shareholder's, or owner's
share of the entity's assets, or as specially allocated in the organizational documents or any
other executed agreement, as of the last day of the taxable year.
new text end
new text begin
(d) Notwithstanding the approval and certification by the commissioner of employment
and economic development under section 116U.27, the commissioner may utilize any audit
and examination powers under chapter 270C or 289A to the extent necessary to verify that
the taxpayer is eligible for the credit and to assess the amount of any improperly claimed
credit. The commissioner may only assess the original recipient of the credit certificate for
the amount of improperly claimed credits. The commissioner may not assess a credit
certificate assignee for any amount of improperly claimed credits, and an assignee's claim
for credit is not affected by the commissioner's assessment of improperly claimed credits
against the assignor.
new text end
new text begin
(e) This subdivision expires January 1, 2025, for taxable years beginning after December
31, 2024, except that the expiration of this section does not affect the commissioner of
revenue's authority to audit or power of examination and assessment for credits claimed
under this subdivision.
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, 2020, and before January 1, 2025.
new text end
Sec. 10.
Minnesota Statutes 2020, section 290.0671, subdivision 1, is amended to read:
Subdivision 1.
Credit allowed.
(a) An individual who is a resident of Minnesota is
allowed a credit against the tax imposed by this chapter equal to a percentage of earned
income. To receive a credit, a taxpayer must be eligible for a credit under section 32 of the
Internal Revenue Code, except that:
(1) a taxpayer with no qualifying children who has attained the age of deleted text begin 21deleted text end new text begin 19new text end , but not
attained age 65 before the close of the taxable year and is otherwise eligible for a credit
under section 32 of the Internal Revenue Code may also receive a credit; and
(2) a taxpayer who is otherwise eligible for a credit under section 32 of the Internal
Revenue Code remains eligible for the credit even if the taxpayer's earned income or adjusted
gross income exceeds the income limitation under section 32 of the Internal Revenue Code.
(b) For individuals with no qualifying children, the credit equals 3.9 percent of the first
$7,150 of earned income. The credit is reduced by 2.0 percent of earned income or adjusted
gross income, whichever is greater, in excess of the phaseout threshold, but in no case is
the credit less than zero.
(c) For individuals with one qualifying child, the credit equals 9.35 percent of the first
$11,950 of earned income. The credit is reduced by 6.0 percent of earned income or adjusted
gross income, whichever is greater, in excess of the phaseout threshold, but in no case is
the credit less than zero.
(d) For individuals with two qualifying children, the credit equals 11 percent of the first
$19,600 of earned income. The credit is reduced by 10.5 percent of earned income or adjusted
gross income, whichever is greater, in excess of the phaseout threshold, but in no case is
the credit less than zero.
(e) For individuals with three or more qualifying children, the credit equals 12.5 percent
of the first $20,000 of earned income. The credit is reduced by 10.5 percent of earned income
or adjusted gross income, whichever is greater, in excess of the phaseout threshold, but in
no case is the credit less than zero.
(f) For a part-year resident, the credit must be allocated based on the percentage calculated
under section 290.06, subdivision 2c, paragraph (e).
(g) For a person who was a resident for the entire tax year and has earned income not
subject to tax under this chapter, including income excluded under section 290.0132,
subdivision 10, the credit must be allocated based on the ratio of federal adjusted gross
income reduced by the earned income not subject to tax under this chapter over federal
adjusted gross income. For purposes of this paragraph, the following clauses are not
considered "earned income not subject to tax under this chapter":
(1) the subtractions for military pay under section 290.0132, subdivisions 11 and 12;
(2) the exclusion of combat pay under section 112 of the Internal Revenue Code; and
(3) income derived from an Indian reservation by an enrolled member of the reservation
while living on the reservation.
(h) For the purposes of this section, the phaseout threshold equals:
(1) $14,570 for married taxpayers filing joint returns with no qualifying children;
(2) $8,730 for all other taxpayers with no qualifying children;
(3) $28,610 for married taxpayers filing joint returns with one qualifying child;
(4) $22,770 for all other taxpayers with one qualifying child;
(5) $32,840 for married taxpayers filing joint returns with two qualifying children;
(6) $27,000 for all other taxpayers with two qualifying children;
(7) $33,140 for married taxpayers filing joint returns with three or more qualifying
children; and
(8) $27,300 for all other taxpayers with three or more qualifying children.
(i) The commissioner shall construct tables showing the amount of the credit at various
income levels and make them available to taxpayers. The tables shall follow the schedule
contained in this subdivision, except that the commissioner may graduate the transition
between income brackets.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2020.
new text end
Sec. 11.
Minnesota Statutes 2020, section 290.0681, subdivision 10, is amended to read:
Subd. 10.
Sunset.
This section expires after fiscal year deleted text begin 2021deleted text end new text begin 2022new text end , except that the office's
authority to issue credit certificates under subdivision 4 based on allocation certificates that
were issued before fiscal year deleted text begin 2022deleted text end new text begin 2023new text end remains in effect through deleted text begin 2024deleted text end new text begin 2025new text end , and the
reporting requirements in subdivision 9 remain in effect through the year following the year
in which all allocation certificates have either been canceled or resulted in issuance of credit
certificates, or deleted text begin 2025deleted text end new text begin 2026new text end , whichever is earlier.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 12.
Minnesota Statutes 2020, section 290.0682, is amended to read:
290.0682 STUDENT LOAN CREDIT.
Subdivision 1.
Definitions.
(a) For purposes of this section, the following terms have
the meanings given.
(b) "Adjusted gross income" means federal adjusted gross income as defined in section
62 of the Internal Revenue Code.
(c) "Earned income" has the meaning given in section deleted text begin 32(c) of the Internal Revenue
Codedeleted text end new text begin 290.0675, subdivision 1, paragraph (b)new text end .
(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.
(e) "Eligible loan payments" means the amount the eligible individual paid during the
taxable year in principal and interest on qualified education loans.
(f) "Postsecondary educational institution" means a public or nonprofit postsecondary
institution eligible for state student aid under section 136A.103 or, if the institution is not
located in this state, a public or nonprofit 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.
(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.
Subd. 2.
Credit allowed.
(a) An eligible individual is allowed a credit against the tax
due under this chapter.
(b) The credit for an eligible individual equals the least of:
(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;
(2) the earned income for the taxable year of the eligible individual, if any;
(3) the sum of:
(i) the interest portion of eligible loan payments made during the taxable year; and
(ii) ten percent of the original loan amount of all qualified education loans of the eligible
individual; or
(4) $500.
(c) For a part-year resident, the credit must be allocated based on the percentage calculated
under section 290.06, subdivision 2c, paragraph (e).
(d) In the case of a married couple, each spouse is eligible for the credit in this section.new text begin
For the purposes of paragraph (b), for married taxpayers filing joint returns, each spouse's
adjusted gross income equals the spouse's percentage share of the couple's earned income,
multiplied by the couple's combined adjusted gross income.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2020.
new text end
Sec. 13.
new text begin
[290.0683] MINNESOTA HOUSING TAX 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) "Agency" means the Minnesota Housing Finance Agency.
new text end
new text begin
(c) "Minnesota housing tax credit contribution account" or "account" means the account
established in section 462A.40.
new text end
new text begin
(d) "Qualified project" means a project that qualifies for a grant or loan under section
462A.40.
new text end
new text begin
(e) "Taxpayer" means a taxpayer as defined in section 290.01, subdivision 6, or a taxpayer
as defined in section 297I.01, subdivision 16.
new text end
new text begin Subd. 2. new text end
new text begin Credit allowed. new text end
new text begin
(a) A taxpayer is allowed a credit against the tax imposed
under this chapter or the premiums tax under chapter 297I for contributions of no less than
$1,000 and no more than $2,000,000 to the Minnesota housing tax credit contribution
account. The credit equals 85 percent of the amount the taxpayer contributed to the account
during the taxable year.
new text end
new text begin
(b) The credit may be claimed only after certification by the agency as provided in
subdivision 3.
new text end
new text begin
(c) To receive the credit, a taxpayer must claim the credit in the manner prescribed by
the commissioner and file with the return a copy of the credit certificate issued by the agency
under subdivision 3, paragraph (c).
new text end
new text begin
(d) The taxpayer must claim the credit for the taxable year in which the contribution
payment is received by the account.
new text end
new text begin
(e) If the amount of the credit under this section exceeds the taxpayer's liability for tax
under this chapter, the excess is a credit carryover to each of the ten succeeding taxable
years. The entire amount of the excess unused credit for the taxable year must 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 that
may be added under this paragraph may not exceed the taxpayer's liability for tax, less any
credit for the current taxable year.
new text end
new text begin
(f) The contribution amount used to calculate the credit under this section may not be
used to calculate any other state income tax deduction or credit allowed by law.
new text end
new text begin
(g) For nonresidents and part-year residents, 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 Allocation. new text end
new text begin
(a) To qualify for the credit, a taxpayer must contribute to the
Minnesota housing tax credit contribution account. A taxpayer may indicate that a
contribution is intended for a specific qualified project. A taxpayer is prohibited from
contributing to certain projects as provided in section 462A.40, subdivision 3.
new text end
new text begin
(b) The aggregate amount of tax credits allowed to all eligible contributors is limited to
$9,900,000 annually.
new text end
new text begin
(c) Within 30 days after a taxpayer contributes to the account, the agency must file with
the contributing taxpayer a credit certificate statement or return any amounts to the taxpayer
as provided in this paragraph. The agency must send a copy of the credit certificate to the
commissioner. If there are insufficient credits to match the contribution, the agency must
not issue a credit certificate for the amount of the contribution for which there are insufficient
credits, and must return that amount to the taxpayer before issuing any credit certificate.
new text end
new text begin
(d) The credit certificate must state the dollar amount of the contribution made by the
taxpayer, the date the payment was received by the account, and indicate if the contribution
was intended for a specific qualified project.
new text end
new text begin Subd. 4. new text end
new text begin Partnerships; multiple owners. new text end
new text begin
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 document,
as of the last day of the taxable year.
new text end
new text begin Subd. 5. new text end
new text begin Recapture. new text end
new text begin
(a) Credits claimed under this section are not subject to recapture.
new text end
new text begin
(b) If a grant or loan made under section 462A.40 is canceled or recaptured, the grant
or loan is returned to the account. The agency is not required to return contributions to
taxpayers who indicated that a contribution was intended for a project for which the loan
or grant is recaptured or canceled.
new text end
new text begin Subd. 6. new text end
new text begin Audit powers. new text end
new text begin
Notwithstanding the credit certificate issued by the commissioner
of the Minnesota Housing Finance Agency under subdivision 3, the commissioner may use
any audit and examination powers under chapter 270C or 289A to the extent necessary to
verify that the taxpayer is eligible for the credit and to assess for the amount of any
improperly claimed credit.
new text end
new text begin Subd. 7. new text end
new text begin Sunset. new text end
new text begin
This section expires after December 31, 2028, except that the agency's
authority to issue credit certificates under subdivision 3 based on contributions received
before January 1, 2029, and allocation certificates that were issued before February 1, 2029,
remains in effect through January 1, 2030. The reporting requirements in section 462A.40,
subdivision 5, remain in effect through the year following the year in which all allocation
certificates have either been canceled or resulted in issuance of credit certificates, or January
1, 2031, whichever is earlier. The expiration of this section does not affect the commissioner's
authority to audit or power of examination and assessment for credits claimed under this
section.
new text end
new text begin Subd. 8. new text end
new text begin Appropriation. new text end
new text begin
Beginning in fiscal year 2023, $100,000 is annually appropriated
from the general fund to the commissioner of revenue for a transfer to the Minnesota Housing
Finance Agency for costs associated with personnel and administrative expenses related to
administering the credit. This subdivision expires on June 30, 2028.
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, 2022.
new text end
Sec. 14.
Minnesota Statutes 2020, section 297I.20, is amended by adding a subdivision
to read:
new text begin Subd. 4. new text end
new text begin Film production credit. new text end
new text begin
(a) A taxpayer may claim a credit against the premiums
tax imposed under this chapter equal to the amount indicated on the credit certificate
statement issued to the company under section 116U.27. If the amount of the credit exceeds
the taxpayer's liability for tax under this chapter, the excess is a credit carryover to each of
the five succeeding taxable years. The entire amount of the excess unused credit for the
taxable year must 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. This credit
does not affect the calculation of fire state aid under section 477B.03 and police state aid
under section 477C.03.
new text end
new text begin
(b) This subdivision expires January 1, 2025, for taxable years beginning after and
premiums received after December 31, 2024.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after and for
premiums received after December 31, 2020, and before January 1, 2025.
new text end
Sec. 15.
Minnesota Statutes 2020, section 297I.20, is amended by adding a subdivision
to read:
new text begin Subd. 5. new text end
new text begin Minnesota housing tax credit. new text end
new text begin
A taxpayer may claim a credit against the
premiums tax imposed under this chapter equal to the amount indicated on the credit
certificate statement issued to the taxpayer under section 290.0683. If the amount of the
credit exceeds the liability for tax under this chapter, the excess is a credit carryover to each
of the ten succeeding taxable years. The entire amount of the excess unused credit for the
taxable year must 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. This credit
does not affect the calculation of fire state aid under section 477B.03 and police state aid
under section 477C.03.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after and for
premiums received after December 31, 2022, and before January 1, 2029.
new text end
Sec. 16.
new text begin
[462A.40] MINNESOTA HOUSING TAX CREDIT CONTRIBUTION
ACCOUNT.
new text end
new text begin Subdivision 1. new text end
new text begin Account created. new text end
new text begin
The Minnesota housing tax credit contribution account
is created in the housing development fund in the state treasury. The account is administered
by the Minnesota Housing Finance Agency. Amounts contributed to the account are
appropriated to the agency. The agency may use the amounts appropriated to direct
disbursements from the account as loans or grants to eligible recipients as provided in this
section.
new text end
new text begin Subd. 2. new text end
new text begin Use of funds; grant and loan program. new text end
new text begin
(a) The agency may award grants and
loans to be used for multifamily and single family developments for persons and families
of low and moderate income. Allowable use of the funds include: gap financing, as defined
in section 462A.33, subdivision 1; new construction; acquisition; rehabilitation; demolition
or removal of existing structures; construction financing; permanent financing; interest rate
reduction; and refinancing.
new text end
new text begin
(b) The agency may give preference for grants and loans to comparable proposals that
include regulatory changes or waivers that result in identifiable cost avoidance or cost
reductions, including but not limited to increased density, flexibility in site development
standards, or zoning code requirements.
new text end
new text begin
(c) The agency shall separately set aside:
new text end
new text begin
(1) at least ten percent of the financing under this section for housing units located in a
township or city with a population of 2,500 or less that is located outside the metropolitan
area, as defined in section 473.121, subdivision 2;
new text end
new text begin
(2) at least 35 percent of the financing under this section for housing for persons and
families whose income is 50 percent or less of the area median income for the applicable
county or metropolitan area as published by the Department of Housing and Urban
Development, as adjusted for household size; and
new text end
new text begin
(3) at least 25 percent of the financing under this section for single-family housing.
new text end
new text begin
(d) If by September 1 of each year the agency does not receive requests to use all of the
amounts set aside under paragraph (c), the agency may use any remaining financing for
other projects eligible under this section.
new text end
new text begin Subd. 3. new text end
new text begin Eligible recipients; definitions; restrictions; use of funds. new text end
new text begin
(a) The agency
may award a loan to any recipient that qualifies under subdivision 2. The agency must not
award a grant to a disqualified individual or disqualified business.
new text end
new text begin
(b) For the purposes of this subdivision disqualified individual means an individual who:
new text end
new text begin
(1) made a contribution to the account in the current or prior taxable year and received
a credit certificate;
new text end
new text begin
(2) owns the housing for which the grant or loan will be used and is using that housing
as their domicile;
new text end
new text begin
(3) meets the following criteria:
new text end
new text begin
(i) the individual is an officer or principal of a business entity; and
new text end
new text begin
(ii) that business entity made a contribution to the account in the current or previous
taxable year and received a credit certificate; or
new text end
new text begin
(4) meets the following criteria:
new text end
new text begin
(i) the individual owns, controls, or holds the power to vote 20 percent or more of the
outstanding securities of a business entity; and
new text end
new text begin
(ii) that business entity made a contribution to the account in the current or previous
taxable year and received a credit certificate.
new text end
new text begin
(c) For the purposes of this subdivision disqualified business means a business entity
that:
new text end
new text begin
(1) made a contribution to the account in the current or prior taxable year and received
a credit certificate;
new text end
new text begin
(2) has an officer or principal who is an individual who made a contribution to the
account in the current or previous taxable year and received a credit certificate; or
new text end
new text begin
(3) meets the following criteria:
new text end
new text begin
(i) the business entity is owned, controlled, or is subject to the power to vote 20 percent
or more of the outstanding securities by an individual or business entity; and
new text end
new text begin
(ii) that controlling individual or business entity made a contribution to the account in
the current or previous taxable year and received a credit certificate.
new text end
new text begin
(d) The disqualifications in paragraphs (b) and (c) apply if the taxpayer would be
disqualified either individually or in combination with one or more members of the taxpayer's
family, as defined in the Internal Revenue Code, section 267(c)(4). For a married couple
filing a joint return, the limitations in this paragraph apply collectively to the taxpayer and
spouse. For purposes of determining the ownership interest of a taxpayer under paragraph
(a), clause (4), the rules under section 267(c) and 267(e) of the Internal Revenue Code apply.
new text end
new text begin
(e) Before applying for a grant or loan, all recipients must sign a disclosure that the
disqualifications under this subdivision do not apply. The Minnesota Housing Finance
Agency must prescribe the form of the disclosure.
new text end
new text begin
(f) The agency may award grants or loans to a city as defined in section 462A.03,
subdivision 21; a federally recognized American Indian tribe or subdivision located in
Minnesota; a tribal housing corporation; a private developer; a nonprofit organization; a
housing and redevelopment authority under sections 469.001 to 469.047; a public housing
authority or agency authorized by law to exercise any of the powers granted by sections
469.001 to 469.047; or the owner of the housing. The provisions of subdivision 2, and
paragraphs (a) to (e) and (g) of this subdivision, regarding the use of funds and eligible
recipients apply to grants and loans awarded under this paragraph.
new text end
new text begin
(g) Except for the set-aside provided in subdivision 2, paragraph (d), eligible recipients
must use the funds to serve households that meet the income limits as provided in section
462A.33, subdivision 5.
new text end
new text begin Subd. 4. new text end
new text begin Recapture. new text end
new text begin
A loan or grant awarded under this section is subject to repayment
or recapture under rules adopted by the agency. Any amount of a loan or grant that is repaid
or recaptured must be redeposited in the account and is not returned to the taxpayer who
made the contribution.
new text end
new text begin Subd. 5. new text end
new text begin Report. new text end
new text begin
The agency shall report by January 15 each year to the chairs and
ranking minority members of the legislative policy and finance committees with jurisdiction
over housing on the tax credits and financing provided in the previous fiscal year. The report
shall provide a breakdown of the tax credits, grants, and loans by region of the state. The
report shall also include information on planned financing in the current fiscal year.
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, 2022.
new text end
Sec. 17. new text begin CLARIFICATION OF SECTION 179 EXPENSING CONFORMITY.
new text end
new text begin
For taxable years beginning after December 31, 2019, no addition is required under
Minnesota Statutes, sections 290.0131, subdivision 10, and 290.0133, subdivision 12, for
property placed in service in taxable years beginning before January 1, 2020, including the
following:
new text end
new text begin
(1) the addition for carryover amounts pursuant to section 179(b)(3) of the Internal
Revenue Code for property placed in service in taxable years beginning before January 1,
2020; and
new text end
new text begin
(2) the addition for property placed in service in taxable years beginning before January
1, 2020, resulting from being a shareholder or partner in an S-corporation or partnership
with a taxable year that began before January 1, 2020.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2019.
new text end
ARTICLE 2
PARTNERSHIP AUDITS
Section 1.
Minnesota Statutes 2020, section 270C.445, subdivision 6, is amended to read:
Subd. 6.
Enforcement; administrative order; penalties; cease and desist.
(a) The
commissioner may impose an administrative penalty of not more than $1,000 per violation
of subdivision 3 or 5, or section 270C.4451, provided that a penalty may not be imposed
for any conduct for which a tax preparer penalty is imposed under section 289A.60,
subdivision 13. The commissioner may terminate a tax preparer's authority to transmit
returns electronically to the state, if the commissioner determines the tax preparer engaged
in a pattern and practice of violating this section. Imposition of a penalty under this paragraph
is subject to the contested case procedure under chapter 14. The commissioner shall collect
the penalty in the same manner as the income tax. There is no right to make a claim for
refund under section 289A.50 of the penalty imposed under this paragraph. Penalties imposed
under this paragraph are public data.
(b) In addition to the penalty under paragraph (a), if the commissioner determines that
a tax preparer has violated subdivision 3 or 5, or section 270C.4451, the commissioner may
issue an administrative order to the tax preparer requiring the tax preparer to cease and
desist from committing the violation. The administrative order may include an administrative
penalty provided in paragraph (a).
(c) If the commissioner issues an administrative order under paragraph (b), the
commissioner must send the order to the tax preparer addressed to the last known address
of the tax preparer.
(d) A cease and desist order under paragraph (b) must:
(1) describe the act, conduct, or practice committed and include a reference to the law
that the act, conduct, or practice violates; and
(2) provide notice that the tax preparer may request a hearing as provided in this
subdivision.
(e) Within 30 days after the commissioner issues an administrative order under paragraph
(b), the tax preparer may request a hearing to review the commissioner's action. The request
for hearing must be made in writing and must be served on the commissioner at the address
specified in the order. The hearing request must specifically state the reasons for seeking
review of the order. The date on which a request for hearing is served by mail is the postmark
date on the envelope in which the request for hearing is mailed.
(f) If a tax preparer does not timely request a hearing regarding an administrative order
issued under paragraph (b), the order becomes a final order of the commissioner and is not
subject to review by any court or agency.
(g) If a tax preparer timely requests a hearing regarding an administrative order issued
under paragraph (b), the hearing must be commenced within ten days after the commissioner
receives the request for a hearing.
(h) A hearing timely requested under paragraph (e) is subject to the contested case
procedure under chapter 14, as modified by this subdivision. The administrative law judge
must issue a report containing findings of fact, conclusions of law, and a recommended
order within ten days after the completion of the hearing, the receipt of late-filed exhibits,
or the submission of written arguments, whichever is later.
(i) Within five days of the date of the administrative law judge's report issued under
paragraph (h), any party aggrieved by the administrative law judge's report may submit
written exceptions and arguments to the commissioner. Within 15 days after receiving the
administrative law judge's report, the commissioner must issue an order vacating, modifying,
or making final the administrative order.
(j) The commissioner and the tax preparer requesting a hearing may by agreement
lengthen any time periods prescribed in paragraphs (g) to (i).
(k) An administrative order issued under paragraph (b) is in effect until it is modified
or vacated by the commissioner or an appellate court. The administrative hearing provided
by paragraphs (e) to (i) and any appellate judicial review as provided in chapter 14 constitute
the exclusive remedy for a tax preparer aggrieved by the order.
(l) The commissioner may impose an administrative penalty, in addition to the penalty
under paragraph (a), up to $5,000 per violation of a cease and desist order issued under
paragraph (b). Imposition of a penalty under this paragraph is subject to the contested case
procedure under chapter 14. Within 30 days after the commissioner imposes a penalty under
this paragraph, the tax preparer assessed the penalty may request a hearing to review the
penalty order. The request for hearing must be made in writing and must be served on the
commissioner at the address specified in the order. The hearing request must specifically
state the reasons for seeking review of the order. The cease and desist order issued under
paragraph (b) is not subject to review in a proceeding to challenge the penalty order under
this paragraph. The date on which a request for hearing is served by mail is the postmark
date on the envelope in which the request for hearing is mailed. If the tax preparer does not
timely request a hearing, the penalty order becomes a final order of the commissioner and
is not subject to review by any court or agency. A penalty imposed by the commissioner
under this paragraph may be collected and enforced by the commissioner as an income tax
liability. There is no right to make a claim for refund under section 289A.50 of the penalty
imposed under this paragraph. A penalty imposed under this paragraph is public data.
(m) If a tax preparer violates a cease and desist order issued under paragraph (b), the
commissioner may terminate the tax preparer's authority to transmit returns electronically
to the state. Termination under this paragraph is public data.
(n) A cease and desist order issued under paragraph (b) is public data when it is a final
order.
(o) Notwithstanding any other law, the commissioner may impose a penalty or take other
action under this subdivision against a tax preparer, with respect to a return, within the
period to assess tax on that return as provided by deleted text begin sectiondeleted text end new text begin sectionsnew text end 289A.38new text begin to 289A.382new text end .
(p) Notwithstanding any other law, the imposition of a penalty or any other action against
a tax preparer under this subdivision, other than with respect to a return, must be taken by
the commissioner within five years of the violation of statute.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2017, except that for partnerships that make an election under Code of
Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively
and applies to the same tax periods to which the election relates.
new text end
Sec. 2.
Minnesota Statutes 2020, section 289A.31, subdivision 1, is amended to read:
Subdivision 1.
Individual income, fiduciary income, mining company, corporate
franchise, and entertainment taxes.
(a) Individual income, fiduciary income, mining
company, and corporate franchise taxes, and interest and penalties, must be paid by the
taxpayer upon whom the tax is imposed, except in the following cases:
(1) the tax due from a decedent for that part of the taxable year in which the decedent
died during which the decedent was alive and the taxes, interest, and penalty due for the
prior years must be paid by the decedent's personal representative, if any. If there is no
personal representative, the taxes, interest, and penalty must be paid by the transferees, as
defined in section 270C.58, subdivision 3, to the extent they receive property from the
decedent;
(2) the tax due from an infant or other incompetent person must be paid by the person's
guardian or other person authorized or permitted by law to act for the person;
(3) the tax due from the estate of a decedent must be paid by the estate's personal
representative;
(4) the tax due from a trust, including those within the definition of a corporation, as
defined in section 290.01, subdivision 4, must be paid by a trustee; and
(5) the tax due from a taxpayer whose business or property is in charge of a receiver,
trustee in bankruptcy, assignee, or other conservator, must be paid by the person in charge
of the business or property so far as the tax is due to the income from the business or property.
(b) Entertainment taxes are the joint and several liability of the entertainer and the
entertainment entity. The payor is liable to the state for the payment of the tax required to
be deducted and withheld under section 290.9201, subdivision 7, and is not liable to the
entertainer for the amount of the payment.
(c) The taxes imposed under sections 289A.35new text begin , paragraph (b), 289A.382, subdivision
3,new text end and 290.0922 on partnerships are the joint and several liability of the partnership and the
general partners.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2017, except that for partnerships that make an election under Code of
Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively
and applies to the same tax periods to which the election relates.
new text end
Sec. 3.
Minnesota Statutes 2020, section 289A.37, subdivision 2, is amended to read:
Subd. 2.
Erroneous refunds.
(a) Except as provided in paragraph (b), an erroneous
refund occurs when the commissioner issues a payment to a person that exceeds the amount
the person is entitled to receive under law. An erroneous refund is considered an
underpayment of tax on the date issued.
(b) To the extent that the amount paid does not exceed the amount claimed by the
taxpayer, an erroneous refund does not include the following:
(1) any amount of a refund or credit paid pursuant to a claim for refund filed by a
taxpayer, including but not limited to refunds of claims made under section 290.06,
subdivision 23; 290.067; 290.0671; 290.0672; 290.0674; 290.0675; 290.0677; 290.068;
290.0681; or 290.0692; or chapter 290A; or
(2) any amount paid pursuant to a claim for refund of an overpayment of tax filed by a
taxpayer.
(c) The commissioner may make an assessment to recover an erroneous refund at any
time within two years from the issuance of the erroneous refund. If all or part of the erroneous
refund was induced by fraud or misrepresentation of a material fact, the assessment may
be made at any time.
(d) Assessments of amounts that are not erroneous refunds under paragraph (b) must be
conducted under deleted text begin sectiondeleted text end new text begin sectionsnew text end 289A.38new text begin to 289A.382new text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2017, except that for partnerships that make an election under Code of
Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively
and applies to the same tax periods to which the election relates.
new text end
Sec. 4.
Minnesota Statutes 2020, section 289A.38, subdivision 7, is amended to read:
Subd. 7.
Federal tax changes.
(a) If the amount of income, items of tax preference,
deductions, or credits for any year of a taxpayer, or the wages paid by a taxpayer for any
period, as reported to the Internal Revenue Service is changed or corrected by the
commissioner of Internal Revenue or other officer of the United States or other competent
authority, or where a renegotiation of a contract or subcontract with the United States results
in a change in income, items of tax preference, deductions, credits, or withholding tax, or,
in the case of estate tax, where there are adjustments to the taxable estate, the taxpayer shall
report the deleted text begin change or correction or renegotiation resultsdeleted text end new text begin federal adjustmentsnew text end in writing to the
commissioner. The new text begin federal adjustments new text end report must be submitted within 180 days after the
final determination new text begin date new text end and must be in the form of either an amended Minnesota estate,
withholding tax, corporate franchise tax, or income tax return conceding the accuracy of
the federal deleted text begin determinationdeleted text end new text begin adjustmentnew text end or a letter detailing how the federal deleted text begin determinationdeleted text end new text begin
adjustmentnew text end is incorrect or does not change the Minnesota tax. An amended Minnesota
income tax return must be accompanied by an amended property tax refund return, if
necessary. A taxpayer filing an amended federal tax return must also file a copy of the
amended return with the commissioner of revenue within 180 days after filing the amended
return.
(b) deleted text begin For the purposes of paragraph (a), a change or correction includes any case where a
taxpayer reaches a closing agreement or compromise with the Internal Revenue Service
under section 7121 or 7122 of the Internal Revenue Code.deleted text end new text begin In the case of a final federal
adjustment arising from a partnership-level audit or an administrative adjustment request
filed by a partnership under section 6227 of the Internal Revenue Code, a taxpayer must
report adjustments as provided for under section 289A.382, and not this section.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2017, except that for partnerships that make an election under Code of
Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively
and applies to the same tax periods to which the election relates.
new text end
Sec. 5.
Minnesota Statutes 2020, section 289A.38, subdivision 8, is amended to read:
Subd. 8.
Failure to report change or correction of federal return.
If a taxpayer fails
to make anew text begin federal adjustmentsnew text end report as required by subdivision 7new text begin or section 289A.382new text end , the
commissioner may recompute the tax, including a refund, based on information available
to the commissioner. The tax may be recomputed within six years after thenew text begin federal
adjustmentsnew text end report should have been filed, notwithstanding any period of limitations to the
contrary.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2017, except that for partnerships that make an election under Code of
Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively
and applies to the same tax periods to which the election relates.
new text end
Sec. 6.
Minnesota Statutes 2020, section 289A.38, subdivision 9, is amended to read:
Subd. 9.
Report made of change or correction of federal return.
If a taxpayer is
required to make anew text begin federal adjustmentsnew text end report under subdivision 7new text begin or section 289A.382new text end , and
does report the change or files a copy of the amended return, the commissioner may
recompute and reassess the tax due, including a refund (1) within one year after thenew text begin federal
adjustmentsnew text end report or amended return is filed with the commissioner, notwithstanding any
period of limitations to the contrary, or (2) within any other applicable period stated in this
section, whichever period is longer. The period provided for the carryback of any amount
of loss or credit is also extended as provided in this subdivision, notwithstanding any law
to the contrary. If the commissioner has completed a field audit of the taxpayer, and, but
for this subdivision, the commissioner's time period to adjust the tax has expired, the
additional tax due or refund is limited to only those changes that are required to be made
to the return which relate to the changes made on the federal return. This subdivision does
not apply to sales and use tax.
For purposes of this subdivision and section 289A.42, subdivision 2, a "field audit" is
the physical presence of examiners in the taxpayer's or taxpayer's representative's office
conducting an examination of the taxpayer with the intention of issuing an assessment or
notice of change in tax or which results in the issuing of an assessment or notice of change
in tax. The examination may include inspecting a taxpayer's place of business, tangible
personal property, equipment, computer systems and facilities, pertinent books, records,
papers, vouchers, computer printouts, accounts, and documents.
new text begin
A taxpayer may make estimated payments to the commissioner of the tax expected to
result from a pending audit by the Internal Revenue Service. The taxpayer may make
estimated payments prior to the due date of the federal adjustments report without the
taxpayer having to file the report with the commissioner. The commissioner must credit the
estimated tax payments against any tax liability of the taxpayer ultimately found to be due
to the commissioner. The estimated payments limit the accrual of further statutory interest
on that amount. If the estimated tax payments exceed the final tax liability plus statutory
interest ultimately determined to be due, the taxpayer is entitled to a refund or credit for the
excess, provided the taxpayer files a federal adjustments report, or claim for refund or credit
of tax, no later than one year following the final determination date.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2017, except that for partnerships that make an election under Code of
Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively
and applies to the same tax periods to which the election relates.
new text end
Sec. 7.
Minnesota Statutes 2020, section 289A.38, subdivision 10, is amended to read:
Subd. 10.
Incorrect determination of federal adjusted gross income.
Notwithstanding
any other provision of this chapter, if a taxpayer whose net income is determined under
section 290.01, subdivision 19, omits from income an amount that will under the Internal
Revenue Code extend the statute of limitations for the assessment of federal income taxes,
or otherwise incorrectly determines the taxpayer's federal adjusted gross income resulting
in adjustments by the Internal Revenue Service, then the period of assessment and
determination of tax will be that under the Internal Revenue Code. When a change is made
to federal income during the extended time provided under this subdivision, the provisions
under subdivisions 7 to 9new text begin and section 289A.382new text end regarding additional extensions apply.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2017, except that for partnerships that make an election under Code of
Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively
and applies to the same tax periods to which the election relates.
new text end
Sec. 8.
new text begin
[289A.381] DEFINITIONS; PARTNERSHIPS; FEDERAL ADJUSTMENTS.
new text end
new text begin Subdivision 1. new text end
new text begin Definitions relating to federal adjustments. new text end
new text begin
Unless otherwise specified,
the definitions in this section apply for the purposes of sections 289A.38, subdivisions 7 to
9, 289A.381, and 289A.382.
new text end
new text begin Subd. 2. new text end
new text begin Administrative adjustment request. new text end
new text begin
"Administrative adjustment request"
means an administrative adjustment request filed by a partnership under section 6227 of
the Internal Revenue Code.
new text end
new text begin Subd. 3. new text end
new text begin Audited partnership. new text end
new text begin
"Audited partnership" means a partnership subject to a
federal adjustment resulting from a partnership-level audit.
new text end
new text begin Subd. 4. new text end
new text begin Corporate partner. new text end
new text begin
"Corporate partner" means a partner that is subject to tax
under section 290.02.
new text end
new text begin Subd. 5. new text end
new text begin Direct partner. new text end
new text begin
"Direct partner" means a partner that holds an immediate legal
ownership interest in a partnership or pass-through entity.
new text end
new text begin Subd. 6. new text end
new text begin Exempt partner. new text end
new text begin
"Exempt partner" means a partner that is exempt from taxes
on its net income under section 290.05, subdivision 1.
new text end
new text begin Subd. 7. new text end
new text begin Federal adjustment. new text end
new text begin
"Federal adjustment" means any change in an amount
calculated under the Internal Revenue Code, whether to income, gross estate, a credit, an
item of preference, or any other item that is used by a taxpayer to compute a tax administered
under this chapter for the reviewed year whether that change results from action by the
Internal Revenue Service or other competent authority, including a partnership-level audit,
or from the filing of an amended federal return, federal refund claim, or an administrative
adjustment request by the taxpayer. A federal adjustment is positive to the extent that it
increases taxable income as determined under section 290.01, subdivision 29, and is negative
to the extent that it decreases taxable income as determined under section 290.01, subdivision
29.
new text end
new text begin Subd. 8. new text end
new text begin Federal adjustments report. new text end
new text begin
"Federal adjustments report" includes a method
or form prescribed by the commissioner for use by a taxpayer to report federal adjustments,
including an amended Minnesota tax return or a uniform multistate report.
new text end
new text begin Subd. 9. new text end
new text begin Federal partnership representative. new text end
new text begin
"Federal partnership representative"
means the person the partnership designates for the taxable year as the partnership's
representative, or the person the Internal Revenue Service has appointed to act as the
partnership representative, pursuant to section 6223(a) of the Internal Revenue Code.
new text end
new text begin Subd. 10. new text end
new text begin Final determination date. new text end
new text begin
"Final determination date" means:
new text end
new text begin
(1) for a federal adjustment arising from an audit by the Internal Revenue Service or
other competent authority, the first day on which no federal adjustment arising from that
audit remains to be finally determined, whether by agreement, or, if appealed or contested,
by a final decision with respect to which all rights of appeal have been waived or exhausted;
new text end
new text begin
(2) for a federal adjustment arising from an audit or other action by the Internal Revenue
Service or other competent authority, if the taxpayer filed as a member of a combined report
under section 290.17, subdivision 4, the first day on which no related federal adjustments
arising from that audit remain to be finally determined as described in clause (1) for the
entire combined group;
new text end
new text begin
(3) for a federal adjustment arising from the filing of an amended federal return, a federal
refund claim, or the filing by a partnership of an administrative adjustment request, the date
on which the amended return, refund claim, or administrative adjustment request was filed;
or
new text end
new text begin
(4) for agreements required to be signed by the Internal Revenue Service and the taxpayer,
the date on which the last party signed the agreement.
new text end
new text begin Subd. 11. new text end
new text begin Final federal adjustment. new text end
new text begin
"Final federal adjustment" means a federal
adjustment after the final determination date for that federal adjustment has passed.
new text end
new text begin Subd. 12. new text end
new text begin Indirect partner. new text end
new text begin
"Indirect partner" means either:
new text end
new text begin
(1) a partner in a partnership or pass-through entity that itself holds an immediate legal
ownership interest in another partnership or pass-through entity; or
new text end
new text begin
(2) a partner in a partnership or pass-through entity that holds an indirect interest in
another partnership or pass-through entity through another indirect partner.
new text end
new text begin Subd. 13. new text end
new text begin Partner. new text end
new text begin
"Partner" means a person that holds an interest directly or indirectly
in a partnership or other pass-through entity.
new text end
new text begin Subd. 14. new text end
new text begin Partnership. new text end
new text begin
"Partnership" has the meaning provided under section 7701(a)(2)
of the Internal Revenue Code.
new text end
new text begin Subd. 15. new text end
new text begin Partnership-level audit. new text end
new text begin
"Partnership-level audit" means an examination by
the Internal Revenue Service at the partnership level pursuant to subtitle F, chapter 63,
subchapter C, of the Internal Revenue Code, which results in federal adjustments and
adjustments to partnership-related items.
new text end
new text begin Subd. 16. new text end
new text begin Pass-through entity. new text end
new text begin
"Pass-through entity" means an entity, other than a
partnership, that is not subject to the tax imposed under section 290.02. The term pass-through
entity includes but is not limited to S corporations, estates, and trusts other than grantor
trusts.
new text end
new text begin Subd. 17. new text end
new text begin Resident partner. new text end
new text begin
"Resident partner" means an individual, trust, or estate
partner who is a resident of Minnesota under section 290.01, subdivision 7, 7a, or 7b, for
the relevant tax period.
new text end
new text begin Subd. 18. new text end
new text begin Reviewed year. new text end
new text begin
"Reviewed year" means the taxable year of a partnership that
is subject to a partnership-level audit from which federal adjustments arise.
new text end
new text begin Subd. 19. new text end
new text begin Tiered partner. new text end
new text begin
"Tiered partner" means any partner that is a partnership or
pass-through entity.
new text end
new text begin Subd. 20. new text end
new text begin Unrelated business taxable income. new text end
new text begin
"Unrelated business taxable income"
has the meaning provided under section 512 of the Internal Revenue Code.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2017, except that for partnerships that make an election under Code of
Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively
and applies to the same tax periods to which the election relates.
new text end
Sec. 9.
new text begin
[289A.382] REPORTING AND PAYMENT REQUIREMENTS.
new text end
new text begin Subdivision 1. new text end
new text begin State partnership representative. new text end
new text begin
(a) With respect to an action required
or permitted to be taken by a partnership under this section, or in a proceeding under section
270C.35 or 271.06, the state partnership representative for the reviewed year shall have the
sole authority to act on behalf of the partnership, and its direct partners and indirect partners
shall be bound by those actions.
new text end
new text begin
(b) The state partnership representative for the reviewed year is the partnership's federal
partnership representative unless the partnership, in a form and manner prescribed by the
commissioner, designates another person as its state partnership representative.
new text end
new text begin Subd. 2. new text end
new text begin
Reporting and payment requirements for partnerships and tiered
partners.
new text end
new text begin
(a) Except for when an audited partnership makes the election in subdivision 3,
and except for negative federal adjustments required under federal law taken into account
by the partnership in the partnership return for the adjustment or other year, all final federal
adjustments of an audited partnership must comply with paragraph (b) and each direct
partner of the audited partnership, other than a tiered partner, must comply with paragraph
(c).
new text end
new text begin
(b) No later than 90 days after the final determination date, the audited partnership must:
new text end
new text begin
(1) file a completed federal adjustments report, including all partner-level information
required under section 289A.12, subdivision 3, with the commissioner;
new text end
new text begin
(2) notify each of its direct partners of their distributive share of the final federal
adjustments;
new text end
new text begin
(3) file an amended composite report for all direct partners who were included in a
composite return under section 289A.08, subdivision 7, in the reviewed year, and pay the
additional amount that would have been due had the federal adjustments been reported
properly as required; and
new text end
new text begin
(4) file amended withholding reports for all direct partners who were or should have
been subject to nonresident withholding under section 290.92, subdivision 4b, in the reviewed
year, and pay the additional amount that would have been due had the federal adjustments
been reported properly as required.
new text end
new text begin
(c) No later than 180 days after the final determination date, each direct partner, other
than a tiered partner, that is subject to a tax administered under this chapter, other than the
sales tax, must:
new text end
new text begin
(1) file a federal adjustments report reporting their distributive share of the adjustments
reported to them under paragraph (b), clause (2); and
new text end
new text begin
(2) pay any additional amount of tax due as if the final federal adjustment had been
properly reported, plus any penalty and interest due under this chapter, and less any credit
for related amounts paid or withheld and remitted on behalf of the direct partner under
paragraph (b), clauses (3) and (4).
new text end
new text begin Subd. 3. new text end
new text begin Election; partnership or tiered partners pay. new text end
new text begin
(a) An audited partnership may
make an election under this subdivision to pay its assessment at the entity level. If an audited
partnership makes an election to pay its assessment at the entity level it must:
new text end
new text begin
(1) no later than 90 days after the final determination date:
new text end
new text begin
(i) file a completed federal adjustments report, which includes the residency information
for all individual, trust, and estate direct partners and information pertaining to all other
direct partners as prescribed by the commissioner; and
new text end
new text begin
(ii) notify the commissioner that it is making the election under this subdivision; and
new text end
new text begin
(2) no later than 180 days after the final determination date, pay an amount, determined
as follows, in lieu of taxes on partners:
new text end
new text begin
(i) exclude from final federal adjustments the distributive share of these adjustments
made to a direct exempt partner that is not unrelated business taxable income;
new text end
new text begin
(ii) exclude from final federal adjustments the distributive share of these adjustments
made to a direct partner that has filed a federal adjustments report and paid the applicable
tax, as required under subdivision 2, for the distributive share of adjustments reported on a
federal return under section 6225(c) of the Internal Revenue Code;
new text end
new text begin
(iii) assign and apportion at the partnership level using sections 290.17 to 290.20 the
total distributive share of the remaining final federal adjustments for the reviewed year
attributed to direct corporate partners and direct exempt partners; multiply the total by the
highest tax rate in section 290.06, subdivision 1, for the reviewed year; and calculate interest
and penalties as applicable under this chapter;
new text end
new text begin
(iv) allocate at the partnership level using section 290.17, subdivision 1, the total
distributive share of all final federal adjustments attributable to individual resident direct
partners for the reviewed year; multiply the total by the highest tax rate in section 290.06,
subdivision 2c, for the reviewed year; and calculate interest and penalties as applicable
under this chapter;
new text end
new text begin
(v) assign and apportion at the partnership level using sections 290.17 to 290.20 the total
distributive share of the remaining final federal adjustments attributable to nonresident
individual direct partners and direct partners who are an estate or a trust for the reviewed
year; multiply the total by the highest tax rate in section 290.06, subdivision 2c, for the
reviewed year; and calculate interest and penalties as applicable under this chapter;
new text end
new text begin
(vi) for the total distributive share of the remaining final federal adjustments reported
to tiered partners:
new text end
new text begin
(A) determine the amount of the adjustments that would be assigned using section 290.17,
subdivision 2, paragraphs (a) to (d), excluding income or gains from intangible personal
property not employed in the business of the recipient of the income or gains if the recipient
of the income or gains is a resident of this state or is a resident trust or estate under section
290.17, subdivision 2, paragraph (c), or apportioned using sections 290.17, subdivision 3,
290.191, and 290.20; and then determine the portion of the amount that would be allocated
to this state;
new text end
new text begin
(B) determine the amount of the adjustments that are fully sourced to the taxpayer's state
of residency under section 290.17, subdivision 2, paragraph (e), and income or gains from
intangible personal property not employed in the business of the recipient of the income or
gains if the recipient of the income or gains is a resident of this state or is a resident trust
or estate under section 290.17, subdivision 2, paragraph (c);
new text end
new text begin
(C) determine the portion of the amount determined in subitem (B) that can be established
to be properly allocable to nonresident indirect partners or other partners not subject to tax
on the adjustments; and
new text end
new text begin
(D) multiply the total of the amounts determined in subitems (A) and (B) reduced by
the amount determined in subitem (C) by the highest tax rate in section 290.06, subdivision
2c, for the reviewed year, and calculate interest and penalties as applicable under this chapter;
and
new text end
new text begin
(vii) add the amounts determined in items (iii) to (vi), and pay all applicable taxes,
penalties, and interest to the commissioner.
new text end
new text begin
(b) An audited partnership may not make an election under this subdivision to report:
new text end
new text begin
(1) a federal adjustment that results in unitary business income to a corporate partner
required to file as a member of a combined report under section 290.17, subdivision 4; or
new text end
new text begin
(2) any final federal adjustments resulting from an administrative adjustment request.
new text end
new text begin
(c) An audited partnership not otherwise subject to any reporting or payment obligation
to this state may not make an election under this subdivision.
new text end
new text begin Subd. 4. new text end
new text begin Tiered partners and indirect partners. new text end
new text begin
The direct and indirect partners of an
audited partnership that are tiered partners, and all the partners of the tiered partners, that
are subject to tax under chapter 290 are subject to the reporting and payment requirements
contained in subdivision 2, and the tiered partners are entitled to make the elections provided
in subdivision 3. The tiered partners or their partners shall make required reports and
payments no later than 90 days after the time for filing and furnishing of statements to tiered
partners and their partners as established under section 6226 of the Internal Revenue Code.
new text end
new text begin Subd. 5. new text end
new text begin
Effects of election by partnership or tiered partner and payment of amount
due.
new text end
new text begin
(a) Unless the commissioner determines otherwise, an election under subdivision 3 is
irrevocable.
new text end
new text begin
(b) If an audited partnership or tiered partner properly reports and pays an amount
determined in subdivision 3, the amount must be treated as paid in lieu of taxes owed by
the partnership's direct partners and indirect partners, to the extent applicable, on the same
final federal adjustments. The direct partners or indirect partners of the partnership who are
not resident partners may not take any deduction or credit for this amount or claim a refund
of the amount in this state.
new text end
new text begin
(c) Nothing in this subdivision precludes resident direct partners from claiming a credit
against taxes paid under section 290.06 on any amounts paid by the audited partnership or
tiered partners on the resident partner's behalf to another state or local tax jurisdiction.
new text end
new text begin Subd. 6. new text end
new text begin Failure of partnership or tiered partner to report or pay. new text end
new text begin
Nothing in this
section prevents the commissioner from assessing direct partners or indirect partners for
taxes they owe, using the best information available, in the event that, for any reason, a
partnership or tiered partner fails to timely make any report or payment required by this
section.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2017, except that for partnerships that make an election under Code of
Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively
and applies to the same tax periods to which the election relates.
new text end
Sec. 10.
Minnesota Statutes 2020, section 289A.42, is amended to read:
289A.42 CONSENT TO EXTEND STATUTE.
Subdivision 1.
Extension agreement.
If before the expiration of time prescribed in
sections 289A.38new text begin to 289A.382new text end and 289A.40 for the assessment of tax or the filing of a claim
for refund, both the commissioner and the taxpayer have consented in writing to the
assessment or filing of a claim for refund after that time, the tax may be assessed or the
claim for refund filed at any time before the expiration of the agreed-upon period. The
period may be extended by later agreements in writing before the expiration of the period
previously agreed upon. The taxpayer and the commissioner may also agree to extend the
period for collection of the tax.
Subd. 2.
Federal extensions.
When a taxpayer consents to an extension of time for the
assessment of federal withholding or income taxes, the period in which the commissioner
may recompute the tax is also extended, notwithstanding any period of limitations to the
contrary, as follows:
(1) for the periods provided in deleted text begin sectiondeleted text end new text begin sectionsnew text end 289A.38, subdivisions 8 and 9new text begin , and
289A.382, subdivisions 2 and 3new text end ;
(2) for six months following the expiration of the extended federal period of limitations
when no change is made by the federal authority. If no change is made by the federal
authority, and, but for this subdivision, the commissioner's time period to adjust the tax has
expired, and if the commissioner has completed a field audit of the taxpayer, no additional
changes resulting in additional tax due or a refund may be made. For purposes of this
subdivision, "field audit" has the meaning given deleted text begin itdeleted text end in section 289A.38, subdivision 9.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2017, except that for partnerships that make an election under Code of
Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively
and applies to the same tax periods to which the election relates.
new text end
Sec. 11.
Minnesota Statutes 2020, section 289A.60, subdivision 24, is amended to read:
Subd. 24.
Penalty for failure to notify of federal change.
If a person fails to report to
the commissioner a change or correction of the person's federal return in the manner and
time prescribed in deleted text begin sectiondeleted text end new text begin sections new text end 289A.38, subdivision 7new text begin , and 289A.382new text end , there must be
added to the tax an amount equal to ten percent of the amount of any underpayment of
Minnesota tax attributable to the federal change.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2017, except that for partnerships that make an election under Code of
Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively
and applies to the same tax periods to which the election relates.
new text end
Sec. 12.
Minnesota Statutes 2020, section 290.31, subdivision 1, is amended to read:
Subdivision 1.
Partners, not partnership, subject to tax.
Except as provided under
deleted text begin sectiondeleted text end new text begin sectionsnew text end 289A.35, paragraph (b),new text begin and 289A.382, subdivision 3,new text end a partnership as such
shall not be subject to the income tax imposed by this chapter, but is subject to the tax
imposed under section 290.0922. Persons carrying on business as partners shall be liable
for income tax only in their separate or individual capacities.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2017, except that for partnerships that make an election under Code of
Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively
and applies to the same tax periods to which the election relates.
new text end
Sec. 13.
Minnesota Statutes 2020, section 297F.17, subdivision 6, is amended to read:
Subd. 6.
Time limit for bad debt refund.
Claims for refund must be filed with the
commissioner during the one-year period beginning with the timely filing of the taxpayer's
federal income tax return containing the bad debt deduction that is being claimed. Claimants
under this subdivision are subject to the notice requirements of deleted text begin sectiondeleted text end new text begin sectionsnew text end 289A.38,
subdivision 7new text begin , and 289A.382new text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2017, except that for partnerships that make an election under Code of
Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively
and applies to the same tax periods to which the election relates.
new text end
Sec. 14.
Minnesota Statutes 2020, section 297G.16, subdivision 7, is amended to read:
Subd. 7.
Time limit for a bad debt deduction.
Claims for refund must be filed with
the commissioner within one year of the filing of the taxpayer's income tax return containing
the bad debt deduction that is being claimed. Claimants under this subdivision are subject
to the notice requirements of deleted text begin section 289A.38, subdivision 7deleted text end new text begin sections 289A.38 to 289A.382new text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2017, except that for partnerships that make an election under Code of
Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively
and applies to the same tax periods to which the election relates.
new text end
Sec. 15.
Minnesota Statutes 2020, section 469.319, subdivision 4, is amended to read:
Subd. 4.
Repayment procedures.
(a) For the repayment of taxes imposed under chapter
290 or 297A or local taxes collected pursuant to section 297A.99, a business must file an
amended return with the commissioner of revenue and pay any taxes required to be repaid
within 30 days after becoming subject to repayment under this section. The amount required
to be repaid is determined by calculating the tax for the period or periods for which repayment
is required without regard to the exemptions and credits allowed under section 469.315.
(b) For the repayment of taxes imposed under chapter 297B, a business must pay any
taxes required to be repaid to the motor vehicle registrar, as agent for the commissioner of
revenue, within 30 days after becoming subject to repayment under this section.
(c) For the repayment of property taxes, the county auditor shall prepare a tax statement
for the business, applying the applicable tax extension rates for each payable year and
provide a copy to the business and to the taxpayer of record. The business must pay the
taxes to the county treasurer within 30 days after receipt of the tax statement. The business
or the taxpayer of record may appeal the valuation and determination of the property tax to
the Tax Court within 30 days after receipt of the tax statement.
(d) The provisions of chapters 270C and 289A relating to the commissioner's authority
to audit, assess, and collect the tax and to hear appeals are applicable to the repayment
required under paragraphs (a) and (b). The commissioner may impose civil penalties as
provided in chapter 289A, and the additional tax and penalties are subject to interest at the
rate provided in section 270C.40. The additional tax shall bear interest from 30 days after
becoming subject to repayment under this section until the date the tax is paid. Any penalty
imposed pursuant to this section shall bear interest from the date provided in section 270C.40,
subdivision 3, to the date of payment of the penalty.
(e) If a property tax is not repaid under paragraph (c), the county treasurer shall add the
amount required to be repaid to the property taxes assessed against the property for payment
in the year following the year in which the auditor provided the statement under paragraph
(c).
(f) For determining the tax required to be repaid, a reduction of a state or local sales or
use tax is deemed to have been received on the date that the good or service was purchased
or first put to a taxable use. In the case of an income tax or franchise tax, including the credit
payable under section 469.318, a reduction of tax is deemed to have been received for the
two most recent tax years that have ended prior to the date that the business became subject
to repayment under this section. In the case of a property tax, a reduction of tax is deemed
to have been received for the taxes payable in the year that the business became subject to
repayment under this section and for the taxes payable in the prior year.
(g) The commissioner may assess the repayment of taxes under paragraph (d) any time
within two years after the business becomes subject to repayment under subdivision 1, or
within any period of limitations for the assessment of tax under deleted text begin sectiondeleted text end new text begin sections new text end 289A.38new text begin
to 289A.382new text end , whichever period is later. The county auditor may send the statement under
paragraph (c) any time within three years after the business becomes subject to repayment
under subdivision 1.
(h) A business is not entitled to any income tax or franchise tax benefits, including
refundable credits, for any part of the year in which the business becomes subject to
repayment under this section nor for any year thereafter. Property is not exempt from tax
under section 272.02, subdivision 64, for any taxes payable in the year following the year
in which the property became subject to repayment under this section nor for any year
thereafter. A business is not eligible for any sales tax benefits beginning with goods or
services purchased or first put to a taxable use on the day that the business becomes subject
to repayment under this section.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2017, except that for partnerships that make an election under Code of
Federal Regulations, title 26, section 301.9100-22T, this section is effective retroactively
and applies to the same tax periods to which the election relates.
new text end
ARTICLE 3
PASS-THROUGH ENTITY TAX
Section 1.
Minnesota Statutes 2020, section 289A.08, subdivision 7, is amended to read:
Subd. 7.
Composite income tax returns for nonresident partners, shareholders, and
beneficiaries.
(a) The commissioner may allow a partnership with nonresident partners to
file a composite return and to pay the tax on behalf of nonresident partners who have no
other Minnesota source income. This composite return must include the names, addresses,
Social Security numbers, income allocation, and tax liability for the nonresident partners
electing to be covered by the composite return.
(b) The computation of a partner's tax liability must be determined by multiplying the
income allocated to that partner by the highest rate used to determine the tax liability for
individuals under section 290.06, subdivision 2c. Nonbusiness deductions, standard
deductions, or personal exemptions are not allowed.
(c) The partnership must submit a request to use this composite return filing method for
nonresident partners. The requesting partnership must file a composite return in the form
prescribed by the commissioner of revenue. The filing of a composite return is considered
a request to use the composite return filing method.
(d) The electing partner must not have any Minnesota source income other than the
income from the partnership deleted text begin anddeleted text end new text begin ,new text end other electing partnershipsnew text begin , and other qualifying entities
electing to file and pay the pass-through entity tax under subdivision 7anew text end . If it is determined
that the electing partner has other Minnesota source income, the inclusion of the income
and tax liability for that partner under this provision will not constitute a return to satisfy
the requirements of subdivision 1. The tax paid for the individual as part of the composite
return is allowed as a payment of the tax by the individual on the date on which the composite
return payment was made. If the electing nonresident partner has no other Minnesota source
income, filing of the composite return is a return for purposes of subdivision 1.
(e) This subdivision does not negate the requirement that an individual pay estimated
tax if the individual's liability would exceed the requirements set forth in section 289A.25.
The individual's liability to pay estimated tax is, however, satisfied when the partnership
pays composite estimated tax in the manner prescribed in section 289A.25.
(f) If an electing partner's share of the partnership's gross income from Minnesota sources
is less than the filing requirements for a nonresident under this subdivision, the tax liability
is zero. However, a statement showing the partner's share of gross income must be included
as part of the composite return.
(g) The election provided in this subdivision is only available to a partner who has no
other Minnesota source income and who is either (1) a full-year nonresident individual or
(2) a trust or estate that does not claim a deduction under either section 651 or 661 of the
Internal Revenue Code.
(h) A corporation defined in section 290.9725 and its nonresident shareholders may
make an election under this paragraph. The provisions covering the partnership apply to
the corporation and the provisions applying to the partner apply to the shareholder.
(i) Estates and trusts distributing current income only and the nonresident individual
beneficiaries of the estates or trusts may make an election under this paragraph. The
provisions covering the partnership apply to the estate or trust. The provisions applying to
the partner apply to the beneficiary.
(j) For the purposes of this subdivision, "income" means the partner's share of federal
adjusted gross income from the partnership modified by the additions provided in section
290.0131, subdivisions 8 to 10 and 16, and the subtractions provided in: (1) section 290.0132,
subdivision 9, to the extent the amount is assignable or allocable to Minnesota under section
290.17; and (2) section 290.0132, subdivision 14. The subtraction allowed under section
290.0132, subdivision 9, is only allowed on the composite tax computation to the extent
the electing partner would have been allowed the subtraction.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2020.
new text end
Sec. 2.
Minnesota Statutes 2020, section 289A.08, is amended by adding a subdivision to
read:
new text begin Subd. 7a. new text end
new text begin Pass-through entity tax. new text end
new text begin
(a) For the purposes of this subdivision, the following
terms have the meanings given:
new text end
new text begin
(1) "income" has the meaning given in subdivision 7, paragraph (j), modified by the
addition provided in section 290.0131, subdivision 5, and the subtraction provided in section
290.0132, subdivision 3, except that the provisions that apply to a partnership apply to a
qualifying entity and the provisions that apply to a partner apply to a qualifying owner. The
income of both a resident and nonresident qualifying owner is allocated and assigned to
this state as provided for nonresident partners and shareholders under sections 290.17,
290.191, and 290.20;
new text end
new text begin
(2) "qualifying entity" means a partnership, limited liability company, or S corporation
including a qualified subchapter S subsidiary organized under section 1361(b)(3)(B) of the
Internal Revenue Code. Qualifying entity does not include a partnership, limited liability
company, or corporation that has a partnership, limited liability company other than a
disregarded entity, or corporation as a partner, member, or shareholder; and
new text end
new text begin
(3) "qualifying owner" means:
new text end
new text begin
(i) a resident or nonresident individual or estate that is a partner, member, or shareholder
of a qualifying entity; or
new text end
new text begin
(ii) a resident or nonresident trust that is a shareholder of a qualifying entity that is an
S corporation.
new text end
new text begin
(b) For taxable years beginning after December 31, 2020, in which the taxes of a
qualifying owner are limited under section 164(b)(6)(B) of the Internal Revenue Code, a
qualifying entity may elect to file a return and pay the pass-through entity tax imposed under
paragraph (c). The election:
new text end
new text begin
(1) must be made on or before the due date or extended due date of the qualifying entity's
pass-through entity tax return;
new text end
new text begin
(2) may only be made by qualifying owners who collectively hold more than a 50 percent
ownership interest in the qualifying entity;
new text end
new text begin
(3) is binding on all qualifying owners who have an ownership interest in the qualifying
entity; and
new text end
new text begin
(4) once made is irrevocable for the taxable year.
new text end
new text begin
(c) Subject to the election in paragraph (b), a pass-through entity tax is imposed on a
qualifying entity in an amount equal to the sum of the tax liability of each qualifying owner.
new text end
new text begin
(d) The amount of a qualifying owner's tax liability under paragraph (c) is the amount
of the qualifying owner's income multiplied by the highest tax rate for individuals under
section 290.06, subdivision 2c. When making this determination:
new text end
new text begin
(1) nonbusiness deductions, standard deductions, or personal exemptions are not allowed;
and
new text end
new text begin
(2) a credit or deduction is allowed only to the extent allowed to the qualifying owner.
new text end
new text begin
(e) The amount of each credit and deduction used to determine a qualifying owner's tax
liability under paragraph (d) must also be used to determine that qualifying owner's income
tax liability under chapter 290.
new text end
new text begin
(f) This subdivision does not negate the requirement that a qualifying owner pay estimated
tax if the qualifying owner's tax liability would exceed the requirements set forth in section
289A.25. The qualifying owner's liability to pay estimated tax on the qualifying owner's
tax liability as determined under paragraph (d) is, however, satisfied when the qualifying
entity pays estimated tax in the manner prescribed in section 289A.25 for composite estimated
tax.
new text end
new text begin
(g) A qualifying owner's adjusted basis in the interest in the qualifying entity, and the
treatment of distributions, is determined as if the election to pay the pass-through entity tax
under paragraph (b) is not made.
new text end
new text begin
(h) To the extent not inconsistent with this subdivision, for purposes of this chapter, a
pass-through entity tax return must be treated as a composite return and a qualifying entity
filing a pass-through entity tax return must be treated as a partnership filing a composite
return.
new text end
new text begin
(i) The provisions of subdivision 17 apply to the election to pay the pass-through entity
tax under this subdivision.
new text end
new text begin
(j) If a nonresident qualifying owner of a qualifying entity making the election to file
and pay the tax under this subdivision has no other Minnesota source income, filing of the
pass-through entity tax return is a return for purposes of subdivision 1, provided that the
nonresident qualifying owner must not have any Minnesota source income other than the
income from the qualifying entity, other electing qualifying entities, and other partnerships
electing to file a composite return under subdivision 7. If it is determined that the nonresident
qualifying owner has other Minnesota source income, the inclusion of the income and tax
liability for that owner under this provision will not constitute a return to satisfy the
requirements of subdivision 1. The tax paid for the qualifying owner as part of the
pass-through entity tax return is allowed as a payment of the tax by the qualifying owner
on the date on which the pass-through entity tax return payment was made.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2020.
new text end
Sec. 3.
Minnesota Statutes 2020, section 289A.60, is amended by adding a subdivision to
read:
new text begin Subd. 22a. new text end
new text begin Pass-through entity tax. new text end
new text begin
For the purposes of the penalties imposed by
subdivisions 1 and 2, the payment of a pass-through entity tax or filing of a pass-through
entity tax return pursuant to section 289A.08, subdivision 7a, is considered the payment
and filing of a corporate tax.
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, 2020.
new text end
Sec. 4.
Minnesota Statutes 2020, section 290.06, subdivision 2c, is amended to read:
Subd. 2c.
Schedules of rates for individuals, estates, and trusts.
(a) The income taxes
imposed by this chapter upon married individuals filing joint returns and surviving spouses
as defined in section 2(a) of the Internal Revenue Code must be computed by applying to
their taxable net income the following schedule of rates:
(1) On the first $38,770, 5.35 percent;
(2) On all over $38,770, but not over $154,020, 6.8 percent;
(3) On all over $154,020, but not over $269,010, 7.85 percent;
(4) On all over $269,010, 9.85 percent.
Married individuals filing separate returns, estates, and trusts must compute their income
tax by applying the above rates to their taxable income, except that the income brackets
will be one-half of the above amounts after the adjustment required in subdivision 2d.
(b) The income taxes imposed by this chapter upon unmarried individuals must be
computed by applying to taxable net income the following schedule of rates:
(1) On the first $26,520, 5.35 percent;
(2) On all over $26,520, but not over $87,110, 6.8 percent;
(3) On all over $87,110, but not over $161,720, 7.85 percent;
(4) On all over $161,720, 9.85 percent.
(c) The income taxes imposed by this chapter upon unmarried individuals qualifying as
a head of household as defined in section 2(b) of the Internal Revenue Code must be
computed by applying to taxable net income the following schedule of rates:
(1) On the first $32,650, 5.35 percent;
(2) On all over $32,650, but not over $131,190, 6.8 percent;
(3) On all over $131,190, but not over $214,980, 7.85 percent;
(4) On all over $214,980, 9.85 percent.
(d) In lieu of a tax computed according to the rates set forth in this subdivision, the tax
of any individual taxpayer whose taxable net income for the taxable year is less than an
amount determined by the commissioner must be computed in accordance with tables
prepared and issued by the commissioner of revenue based on income brackets of not more
than $100. The amount of tax for each bracket shall be computed at the rates set forth in
this subdivision, provided that the commissioner may disregard a fractional part of a dollar
unless it amounts to 50 cents or more, in which case it may be increased to $1.
(e) An individual who is not a Minnesota resident for the entire year must compute the
individual's Minnesota income tax as provided in this subdivision. After the application of
the nonrefundable credits provided in this chapter, the tax liability must then be multiplied
by a fraction in which:
(1) the numerator is the individual's Minnesota source federal adjusted gross income as
defined in section 62 of the Internal Revenue Code and increased by:
(i) the additions required under sections 290.0131, subdivisions 2, 6, 8 to 10, 16, and
17, and 290.0137, paragraph (a); and reduced by
(ii) the Minnesota assignable portion of the subtraction for United States government
interest under section 290.0132, subdivision 2, the subtractions under sections 290.0132,
subdivisions 9, 10, 14, 15, 17, 18, and 27, and 290.0137, paragraph (c), after applying the
allocation and assignability provisions of section 290.081, clause (a), or 290.17; and
(2) the denominator is the individual's federal adjusted gross income as defined in section
62 of the Internal Revenue Code, increased by:
(i) the additions required under sections 290.0131, subdivisions 2, 6, 8 to 10, 16, and
17, and 290.0137, paragraph (a); and reduced by
(ii) the subtractions under sections 290.0132, subdivisions 2, 9, 10, 14, 15, 17, 18, and
27, and 290.0137, paragraph (c).
new text begin
(f) If an individual who is not a Minnesota resident for the entire year is a qualifying
owner of a qualifying entity that elects to pay tax as provided in section 289A.08, subdivision
7a, paragraph (b), they must compute the individual's Minnesota income tax as provided in
paragraph (e), and also must include, to the extent attributed to the electing qualifying entity:
new text end
new text begin
(1) in paragraph (e), clause (1), item (i), and paragraph (e), clause (2), item (i), the
addition under section 290.0131, subdivision 5; and
new text end
new text begin
(2) in paragraph (e), clause (1), item (ii), and paragraph (e), clause (2), item (ii), the
subtraction under section 290.0132, subdivision 3.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2020.
new text end
Sec. 5.
Minnesota Statutes 2020, section 290.06, subdivision 22, is amended to read:
Subd. 22.
Credit for taxes paid to another state.
(a) A taxpayer who is liable for taxes
based on net income to another state, as provided in paragraphs (b) through (f), upon income
allocated or apportioned to Minnesota, is entitled to a credit for the tax paid to another state
if the tax is actually paid in the taxable year or a subsequent taxable year. A taxpayer who
is a resident of this state pursuant to section 290.01, subdivision 7, paragraph (b), and who
is subject to income tax as a resident in the state of the individual's domicile is not allowed
this credit unless the state of domicile does not allow a similar credit.
(b) For an individual, estate, or trust, the credit is determined by multiplying the tax
payable under this chapter by the ratio derived by dividing the income subject to tax in the
other state that is also subject to tax in Minnesota while a resident of Minnesota by the
taxpayer's federal adjusted gross income, as defined in section 62 of the Internal Revenue
Code, modified by the addition required by section 290.0131, subdivision 2, and the
subtraction allowed by section 290.0132, subdivision 2, to the extent the income is allocated
or assigned to Minnesota under sections 290.081 and 290.17.
(c) If the taxpayer is an athletic team that apportions all of its income under section
290.17, subdivision 5, the credit is determined by multiplying the tax payable under this
chapter by the ratio derived from dividing the total net income subject to tax in the other
state by the taxpayer's Minnesota taxable income.
(d)(1) The credit determined under paragraph (b) or (c) shall not exceed the amount of
tax so paid to the other state on the gross income earned within the other state subject to
tax under this chapter; and
(2) the allowance of the credit does not reduce the taxes paid under this chapter to an
amount less than what would be assessed if the gross income earned within the other state
were excluded from taxable net income.
(e) In the case of the tax assessed on a lump-sum distribution under section 290.032, the
credit allowed under paragraph (a) is the tax assessed by the other state on the lump-sum
distribution that is also subject to tax under section 290.032, and shall not exceed the tax
assessed under section 290.032. To the extent the total lump-sum distribution defined in
section 290.032, subdivision 1, includes lump-sum distributions received in prior years or
is all or in part an annuity contract, the reduction to the tax on the lump-sum distribution
allowed under section 290.032, subdivision 2, includes tax paid to another state that is
properly apportioned to that distribution.
(f) If a Minnesota resident reported an item of income to Minnesota and is assessed tax
in such other state on that same income after the Minnesota statute of limitations has expired,
the taxpayer shall receive a credit for that year under paragraph (a), notwithstanding any
statute of limitations to the contrary. The claim for the credit must be submitted within one
year from the date the taxes were paid to the other state. The taxpayer must submit sufficient
proof to show entitlement to a credit.
(g) For the purposes of this subdivision, a resident shareholder of a corporation treated
as an "S" corporation under section 290.9725, must be considered to have paid a tax imposed
on the shareholder in an amount equal to the shareholder's pro rata share of any net income
tax paid by the S corporation to another state. For the purposes of the preceding sentence,
the term "net income tax" means any tax imposed on or measured by a corporation's net
income.
(h) For the purposes of this subdivision, a resident partner of an entity taxed as a
partnership under the Internal Revenue Code must be considered to have paid a tax imposed
on the partner in an amount equal to the partner's pro rata share of any net income tax paid
by the partnership to another state. For purposes of the preceding sentence, the term "net
income" tax means any tax imposed on or measured by a partnership's net income.new text begin For
purposes of this paragraph, "partnership" includes a limited liability company and "partner"
includes a member of a limited liability company.
new text end
(i) For the purposes of this subdivision, "another state":
(1) includes:
(i) the District of Columbia; and
(ii) a province or territory of Canada; but
(2) excludes Puerto Rico and the several territories organized by Congress.
(j) The limitations on the credit in paragraphs (b), (c), and (d), are imposed on a state
by state basis.
(k) For a tax imposed by a province or territory of Canada, the tax for purposes of this
subdivision is the excess of the tax over the amount of the foreign tax credit allowed under
section 27 of the Internal Revenue Code. In determining the amount of the foreign tax credit
allowed, the net income taxes imposed by Canada on the income are deducted first. Any
remaining amount of the allowable foreign tax credit reduces the provincial or territorial
tax that qualifies for the credit under this subdivision.
(l)(1) The credit allowed to a qualifying individual under this section for tax paid to a
qualifying state equals the credit calculated under paragraphs (b) and (d), plus the amount
calculated by multiplying:
(i) the difference between the preliminary credit and the credit calculated under paragraphs
(b) and (d), by
(ii) the ratio derived by dividing the income subject to tax in the qualifying state that
consists of compensation for performance of personal or professional services by the total
amount of income subject to tax in the qualifying state.
(2) If the amount of the credit that a qualifying individual is eligible to receive under
clause (1) for tax paid to a qualifying state exceeds the tax due under this chapter before
the application of the credit calculated under clause (1), the commissioner shall refund the
excess to the qualifying individual. An amount sufficient to pay the refunds required by this
subdivision is appropriated to the commissioner from the general fund.
(3) For purposes of this paragraph, "preliminary credit" means the credit that a qualifying
individual is eligible to receive under paragraphs (b) and (d) for tax paid to a qualifying
state without regard to the limitation in paragraph (d), clause (2); "qualifying individual"
means a Minnesota resident under section 290.01, subdivision 7, paragraph (a), who received
compensation during the taxable year for the performance of personal or professional services
within a qualifying state; and "qualifying state" means a state with which an agreement
under section 290.081 is not in effect for the taxable year but was in effect for a taxable
year beginning before January 1, 2010.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2020.
new text end
Sec. 6.
Minnesota Statutes 2020, section 290.06, is amended by adding a subdivision to
read:
new text begin Subd. 40. new text end
new text begin Pass-through entity tax credit. new text end
new text begin
(a) A qualifying owner of a qualifying entity
that elects to pay the pass-through entity tax under section 289A.08, subdivision 7a, may
claim a credit against the tax due under this chapter equal to the amount of the owner's tax
liability as calculated under section 289A.08, subdivision 7a, paragraph (d).
new text end
new text begin
(b) If the amount of the credit the taxpayer may claim under this subdivision exceeds
the taxpayer's tax liability under this chapter, the commissioner of revenue shall refund the
excess to the taxpayer. The amount necessary to pay the claim for the refund provided in
this subdivision is appropriated from the general fund to the commissioner of revenue.
new text end
new text begin
(c) For purposes of this subdivision, "qualifying entity," "qualifying owner," and "tax
liability" have the meanings given in section 289A.08, subdivision 7a, paragraphs (a) and
(d).
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, 2020.
new text end
Sec. 7.
Minnesota Statutes 2020, section 290.92, subdivision 4b, is amended to read:
Subd. 4b.
Withholding by partnerships.
(a) A partnership shall deduct and withhold
a tax as provided in paragraph (b) for nonresident individual partners based on their
distributive shares of partnership income for a taxable year of the partnership.
(b) The amount of tax withheld is determined by multiplying the partner's distributive
share allocable to Minnesota under section 290.17, paid or credited during the taxable year
by the highest rate used to determine the income tax liability for an individual under section
290.06, subdivision 2c, except that the amount of tax withheld may be determined by the
commissioner if the partner submits a withholding exemption certificate under subdivision
5.
(c) The commissioner may reduce or abate the tax withheld under this subdivision if the
partnership had reasonable cause to believe that no tax was due under this section.
(d) Notwithstanding paragraph (a), a partnership is not required to deduct and withhold
tax for a nonresident partner if:
(1) the partner elects to have the tax due paid as part of the partnership's composite return
under section 289A.08, subdivision 7;
(2) the partner has Minnesota assignable federal adjusted gross income from the
partnership of less than $1,000; or
(3) the partnership is liquidated or terminated, the income was generated by a transaction
related to the termination or liquidation, and no cash or other property was distributed in
the current or prior taxable year;
(4) the distributive shares of partnership income are attributable to:
(i) income required to be recognized because of discharge of indebtedness;
(ii) income recognized because of a sale, exchange, or other disposition of real estate,
depreciable property, or property described in section 179 of the Internal Revenue Code;
or
(iii) income recognized on the sale, exchange, or other disposition of any property that
has been the subject of a basis reduction pursuant to section 108, 734, 743, 754, or 1017 of
the Internal Revenue Code
to the extent that the income does not include cash received or receivable or, if there is cash
received or receivable, to the extent that the cash is required to be used to pay indebtedness
by the partnership or a secured debt on partnership property; deleted text begin or
deleted text end
(5) the partnership is a publicly traded partnership, as defined in section 7704(b) of the
Internal Revenue Codedeleted text begin .deleted text end new text begin ; or
new text end
new text begin
(6) the partnership has elected to pay the pass-through entity tax under section 289A.08,
subdivision 7a.
new text end
(e) For purposes of sections 270C.60, 289A.09, subdivision 2, 289A.20, subdivision 2,
paragraph (c), 289A.50, 289A.56, 289A.60, and 289A.63, a partnership is considered an
employer.
(f) To the extent that income is exempt from withholding under paragraph (d), clause
(4), the commissioner has a lien in an amount up to the amount that would be required to
be withheld with respect to the income of the partner attributable to the partnership interest,
but for the application of paragraph (d), clause (4). The lien arises under section 270C.63
from the date of assessment of the tax against the partner, and attaches to that partner's share
of the profits and any other money due or to become due to that partner in respect of the
partnership. Notice of the lien may be sent by mail to the partnership, without the necessity
for recording the lien. The notice has the force and effect of a levy under section 270C.67,
and is enforceable against the partnership in the manner provided by that section. Upon
payment in full of the liability subsequent to the notice of lien, the partnership must be
notified that the lien has been satisfied.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2020.
new text end
Sec. 8.
Minnesota Statutes 2020, section 290.92, subdivision 4c, is amended to read:
Subd. 4c.
Withholding by S corporations.
(a) A corporation having a valid election in
effect under section 290.9725 shall deduct and withhold a tax as provided in paragraph (b)
for nonresident individual shareholders their share of the corporation's income for the taxable
year.
(b) The amount of tax withheld is determined by multiplying the amount of income
allocable to Minnesota under section 290.17 by the highest rate used to determine the income
tax liability of an individual under section 290.06, subdivision 2c, except that the amount
of tax withheld may be determined by the commissioner if the shareholder submits a
withholding exemption certificate under subdivision 5.
(c) Notwithstanding paragraph (a), a corporation is not required to deduct and withhold
tax for a nonresident shareholder, if:
(1) the shareholder elects to have the tax due paid as part of the corporation's composite
return under section 289A.08, subdivision 7;
(2) the shareholder has Minnesota assignable federal adjusted gross income from the
corporation of less than $1,000; deleted text begin or
deleted text end
(3) the corporation is liquidated or terminated, the income was generated by a transaction
related to the termination or liquidation, and no cash or other property was distributed in
the current or prior taxable yeardeleted text begin .deleted text end new text begin ; or
new text end
new text begin
(4) the S corporation has elected to pay the pass-through entity tax under section 289A.08,
subdivision 7a.
new text end
(d) For purposes of sections 270C.60, 289A.09, subdivision 2, 289A.20, subdivision 2,
paragraph (c), 289A.50, 289A.56, 289A.60, and 289A.63, a corporation is considered an
employer.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2020.
new text end
ARTICLE 4
SALES AND USE TAXES
Section 1.
Minnesota Statutes 2020, section 16A.152, subdivision 2, as amended by Laws
2021, chapter 31, article 1, section 9, is amended to read:
Subd. 2.
Additional revenues; priority.
(a) If on the basis of a forecast of general fund
revenues and expenditures, the commissioner of management and budget determines that
there will be a positive unrestricted budgetary general fund balance at the close of the
biennium, the commissioner of management and budget must allocate money to the following
accounts and purposes in priority order:
(1) the cash flow account established in subdivision 1 until that account reaches
$350,000,000;
(2) the budget reserve account established in subdivision 1a until that account reaches
$1,596,522,000;
(3) the amount necessary to increase the aid payment schedule for school district aids
and credits payments in section 127A.45 to not more than 90 percent rounded to the nearest
tenth of a percent without exceeding the amount available and with any remaining funds
deposited in the budget reserve;
(4) the amount necessary to restore all or a portion of the net aid reductions under section
127A.441 and to reduce the property tax revenue recognition shift under section 123B.75,
subdivision 5, by the same amount; deleted text begin and
deleted text end
(5) the amount necessary to increase the Minnesota 21st century fund by not more than
the difference between $5,000,000 and the sum of the amounts credited and canceled to it
in the previous 12 months under Laws 2020, chapter 71, article 1, section 11, until the sum
of all transfers under this section and all amounts credited or canceled under Laws 2020,
chapter 71, article 1, section 11, equals $20,000,000deleted text begin .deleted text end new text begin ; and
new text end
new text begin
(6) for a forecast in November only, the amount remaining after the transfer under clause
(5) must be used to reduce the percentage of accelerated June liability sales tax payments
required under section 289A.20, subdivision 4, paragraph (b), until the percentage equals
zero, rounded to the nearest tenth of a percent. By March 15 following the November
forecast, the commissioner must provide the commissioner of revenue with the percentage
of accelerated June liability owed based on the reduction required by this clause. By April
15 each year, the commissioner of revenue must certify the percentage of June liability
owed by vendors based on the reduction required by this clause.
new text end
(b) The amounts necessary to meet the requirements of this section are appropriated
from the general fund within two weeks after the forecast is released or, in the case of
transfers under paragraph (a), clauses (3) and (4), as necessary to meet the appropriations
schedules otherwise established in statute.
(c) The commissioner of management and budget shall certify the total dollar amount
of the reductions under paragraph (a), clauses (3) and (4), to the commissioner of education.
The commissioner of education shall increase the aid payment percentage and reduce the
property tax shift percentage by these amounts and apply those reductions to the current
fiscal year and thereafter.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2021.
new text end
Sec. 2.
Minnesota Statutes 2020, section 289A.20, subdivision 4, is amended to read:
Subd. 4.
Sales and use tax.
(a) The taxes imposed by chapter 297A are due and payable
new text begin pnew text end to the commissioner monthly on or before the 20th day of the month following the month
in which the taxable event occurred, or following another reporting period as the
commissioner prescribes or as allowed under section 289A.18, subdivision 4, paragraph (f)
or (g), except that use taxes due on an annual use tax return as provided under section
289A.11, subdivision 1, are payable by April 15 following the close of the calendar year.
(b) A vendor having a liability of $250,000 or more during a fiscal year ending June 30new text begin ,
except a vendor of construction materials as defined in paragraph (e),new text end must remit the June
liability for the next year in the following manner:
(1) Two business days before June 30 of calendar year 2020 and 2021, the vendor must
remit 87.5 percent of the estimated June liability to the commissioner. Two business days
before June 30 of calendar year 2022 and thereafter, the vendor must remit 84.5 percentnew text begin , or
a reduced percentage as certified by the commissioner under section 16A.152, subdivision
2, paragraph (a), clause (6),new text end of the estimated June liability to the commissioner.
(2) On or before August 20 of the year, the vendor must pay any additional amount of
tax not remitted in June.
(c) A vendor having a liability of:
(1) $10,000 or more, but less than $250,000new text begin ,new text end during a fiscal year deleted text begin ending June 30, 2013,
and fiscal years thereafter,deleted text end must remit by electronic means all liabilities on returns due for
periods beginning in all subsequent calendar years on or before the 20th day of the month
following the month in which the taxable event occurred, or on or before the 20th day of
the month following the month in which the sale is reported under section 289A.18,
subdivision 4; or
(2) $250,000 or moredeleted text begin ,deleted text end during a fiscal year deleted text begin ending June 30, 2013, and fiscal years
thereafter,deleted text end must remit by electronic means all liabilities in the manner provided in paragraph
(a) on returns due for periods beginning in the subsequent calendar year, except deleted text begin fordeleted text end new text begin that a
vendor subject to the remittance requirements of paragraph (b) must remit new text end 90 percent of the
estimated June liability, which is due two business days before June 30. The remaining
amount of the June liability is due on August 20.
(d) Notwithstanding paragraph (b) or (c), a person prohibited by the person's religious
beliefs from paying electronically shall be allowed to remit the payment by mail. The filer
must notify the commissioner of revenue of the intent to pay by mail before doing so on a
form prescribed by the commissioner. No extra fee may be charged to a person making
payment by mail under this paragraph. The payment must be postmarked at least two business
days before the due date for making the payment in order to be considered paid on a timely
basis.
new text begin
(e) For the purposes of paragraph (b), "vendor of construction materials" means a retailer
that sells any of the following construction materials, if 50 percent or more of the retailer's
sales revenue for the fiscal year ending June 30 is from the sale of those materials:
new text end
new text begin
(1) lumber, veneer, plywood, wood siding, wood roofing;
new text end
new text begin
(2) millwork, including wood trim, wood doors, wood windows, wood flooring; or
new text end
new text begin
(3) concrete, cement, and masonry.
new text end
new text begin
(f) Paragraph (b) expires after the percentage of estimated payment is reduced to zero
in accordance with section 16A.152, subdivision 2, paragraph (a), clause (6).
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2021.
new text end
Sec. 3.
Minnesota Statutes 2020, section 289A.60, subdivision 15, is amended to read:
Subd. 15.
Accelerated payment of June sales tax liability; penalty for
underpayment.
(a) For payments made after December 31, 2019 and before December 31,
2021, if a vendor is required by law to submit an estimation of June sales tax liabilities and
87.5 percent payment by a certain date, the vendor shall pay a penalty equal to ten percent
of the amount of actual June liability required to be paid in June less the amount remitted
in June. The penalty must not be imposed, however, if the amount remitted in June equals
the lesser of 87.5 percent of the preceding May's liability or 87.5 percent of the average
monthly liability for the previous calendar year.
(b) For payments made after December 31, 2021, the penalty must not be imposed if
the amount remitted in June equals the lesser of 84.5 percentnew text begin , or a reduced percentage as
certified by the commissioner under section 16A.152, subdivision 2, paragraph (a), clause
(6),new text end of the preceding May's liability or 84.5 percent of the average monthly liability for the
previous calendar year.
new text begin
(c) This subdivision expires after the percentage of estimated payment is reduced to zero
in accordance with section 16A.152, subdivision 2, paragraph (a), clause (6).
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for estimate payments required to be
made after July 1, 2021.
new text end
Sec. 4.
Minnesota Statutes 2020, section 297A.67, is amended by adding a subdivision to
read:
new text begin Subd. 38. new text end
new text begin Season ticket purchasing rights to collegiate events. new text end
new text begin
The sale of a right to
purchase the privilege of admission to a college or university athletic event in a preferred
viewing location for a season of a particular athletic event is exempt provided that:
new text end
new text begin
(1) the consideration paid for the right to purchase is used entirely to support student
scholarships, wellness, and academic costs;
new text end
new text begin
(2) the consideration paid for the right to purchase is separately stated from the admission
price; and
new text end
new text begin
(3) the admission price is equal to or greater than the highest priced general admission
ticket for the closest seat not in the preferred viewing location.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for sales and purchases
made after June 30, 2021.
new text end
Sec. 5.
Minnesota Statutes 2020, section 297A.70, subdivision 13, is amended to read:
Subd. 13.
Fund-raising sales by or for nonprofit groups.
(a) The following sales by
the specified organizations for fund-raising purposes are exempt, subject to the limitations
listed in paragraph (b):
(1) all sales made by a nonprofit organization that exists solely for the purpose of
providing educational or social activities for young people primarily age 18 and under;
(2) all sales made by an organization that is a senior citizen group or association of
groups if (i) in general it limits membership to persons age 55 or older; (ii) it is organized
and operated exclusively for pleasure, recreation, and other nonprofit purposes; and (iii) no
part of its net earnings inures to the benefit of any private shareholders;
(3) the sale or use of tickets or admissions to a golf tournament held in Minnesota if the
beneficiary of the tournament's net proceeds qualifies as a tax-exempt organization under
section 501(c)(3) of the Internal Revenue Code; and
(4) sales of candy sold for fund-raising purposes by a nonprofit organization that provides
educational and social activities primarily for young people age 18 and under.
(b) The exemptions listed in paragraph (a) are limited in the following manner:
(1) the exemption under paragraph (a), clauses (1) and (2), applies only to the first
$20,000 of the gross annual receipts of the organization from fund-raising; deleted text begin and
deleted text end
(2) the exemption under paragraph (a), clause (1), does not apply if the sales are derived
from admission charges or from activities for which the money must be deposited with the
school district treasurer under section 123B.49, subdivision 2deleted text begin , ordeleted text end new text begin ; and
new text end
new text begin (3) the exemption under paragraph (a), clause (1), does not apply if the sales are derived
from admission charges or from activities for which the money mustnew text end be recorded in the
same manner as other revenues or expenditures of the school district under section 123B.49,
subdivision 4deleted text begin .deleted text end new text begin , unless the following conditions are both met:
new text end
new text begin
(i) the sales are made for fund-raising purposes of a club, association, or other
organization of elementary or secondary school students organized for the purpose of
carrying on sports activities, educational activities, or other extracurricular activities; and
new text end
new text begin
(ii) the school district reserves revenue raised for extracurricular activities, as provided
in section 123B.49, subdivision 4, paragraph (e), and spends the revenue raised by a particular
extracurricular activity only for that extracurricular activity.
new text end
(c) Sales of tangible personal property and services are exempt if the entire proceeds,
less the necessary expenses for obtaining the property or services, will be contributed to a
registered combined charitable organization described in section 43A.50, to be used
exclusively for charitable, religious, or educational purposes, and the registered combined
charitable organization has given its written permission for the sale. Sales that occur over
a period of more than 24 days per year are not exempt under this paragraph.
(d) For purposes of this subdivision, a club, association, or other organization of
elementary or secondary school students organized for the purpose of carrying on sports,
educational, or other extracurricular activities is a separate organization from the school
district or school for purposes of applying the $20,000 limit.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after the
date of final enactment.
new text end
Sec. 6.
Minnesota Statutes 2020, section 297A.71, subdivision 52, is amended to read:
Subd. 52.
Construction; certain local government facilities.
(a) Materials and supplies
used in and equipment incorporated into the construction, reconstruction, upgrade, expansion,
or remodeling of the following local government owned facilities are exempt:
(1) a new fire station, which includes firefighting, emergency management, public safety
training, and other public safety facilities in the city of Monticello if materials, supplies,
and equipment are purchased after January 31, 2019, and before January 1, 2022;
(2) a new fire station, which includes firefighting and public safety training facilities
and public safety facilities, in the city of Inver Grove Heights if materials, supplies, and
equipment are purchased after June 30, 2018, and before January 1, 2021;
(3) a fire station and police station, including access roads, lighting, sidewalks, and
utility components, on or adjacent to the property on which the fire station or police station
are located that are necessary for safe access to and use of those buildings, in the city of
Minnetonka if materials, supplies, and equipment are purchased after May 23, 2019, and
before January 1, deleted text begin 2021deleted text end new text begin 2022new text end ;
(4) the school building in Independent School District No. 414, Minneota, if materials,
supplies, and equipment are purchased after January 1, 2018, and before January 1, 2021;
(5) a fire station in the city of Mendota Heights, if materials, supplies, and equipment
are purchased after December 31, 2018, and before January 1, 2021; and
(6) a Dakota County law enforcement collaboration center, also known as the Safety
and Mental Health Alternative Response Training (SMART) Center, if materials, supplies,
and equipment are purchased after June 30, 2019, and before July 1, 2021.
(b) The tax must be imposed and collected as if the rate under section 297A.62,
subdivision 1, applied and then refunded in the manner provided in section 297A.75.
(c) The total refund for the project listed in paragraph (a), clause (3), must not exceed
$850,000.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 7.
Minnesota Statutes 2020, section 297A.71, is amended by adding a subdivision to
read:
new text begin Subd. 53. new text end
new text begin Public safety facilities. new text end
new text begin
(a) Materials and supplies used or consumed in and
equipment incorporated into the construction, remodeling, expansion, or improvement of
a fire station or police station, including related facilities, owned and operated by a local
government, as defined in section 297A.70, subdivision 2, paragraph (d), are exempt.
new text end
new text begin
(b) For purposes of this subdivision, "related facilities" includes access roads, lighting,
sidewalks, and utility components on or adjacent to the property on which the fire station
or police station is located that are necessary for safe access to and use of those buildings.
new text end
new text begin
(c) The tax must be imposed and collected as if the rate under section 297A.62,
subdivision 1, applied and then refunded in the manner provided in section 297A.75.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for sales and purchases
made after June 30, 2021.
new text end
Sec. 8.
Minnesota Statutes 2020, section 297A.75, subdivision 1, is amended to read:
Subdivision 1.
Tax collected.
The tax on the gross receipts from the sale of the following
exempt items must be imposed and collected as if the sale were taxable and the rate under
section 297A.62, subdivision 1, applied. The exempt items include:
(1) building materials for an agricultural processing facility exempt under section
297A.71, subdivision 13;
(2) building materials for mineral production facilities exempt under section 297A.71,
subdivision 14;
(3) building materials for correctional facilities under section 297A.71, subdivision 3;
(4) building materials used in a residence for veterans with a disability exempt under
section 297A.71, subdivision 11;
(5) elevators and building materials exempt under section 297A.71, subdivision 12;
(6) materials and supplies for qualified low-income housing under section 297A.71,
subdivision 23;
(7) materials, supplies, and equipment for municipal electric utility facilities under
section 297A.71, subdivision 35;
(8) equipment and materials used for the generation, transmission, and distribution of
electrical energy and an aerial camera package exempt under section 297A.68, subdivision
37;
(9) commuter rail vehicle and repair parts under section 297A.70, subdivision 3, paragraph
(a), clause (10);
(10) materials, supplies, and equipment for construction or improvement of projects and
facilities under section 297A.71, subdivision 40;
(11) materials, supplies, and equipment for construction, improvement, or expansion of
a biopharmaceutical manufacturing facility exempt under section 297A.71, subdivision 45;
(12) enterprise information technology equipment and computer software for use in a
qualified data center exempt under section 297A.68, subdivision 42;
(13) materials, supplies, and equipment for qualifying capital projects under section
297A.71, subdivision 44, paragraph (a), clause (1), and paragraph (b);
(14) items purchased for use in providing critical access dental services exempt under
section 297A.70, subdivision 7, paragraph (c);
(15) items and services purchased under a business subsidy agreement for use or
consumption primarily in greater Minnesota exempt under section 297A.68, subdivision
44;
(16) building materials, equipment, and supplies for constructing or replacing real
property exempt under section 297A.71, subdivisions 49; 50, paragraph (b); and 51; deleted text begin and
deleted text end
(17) building materials, equipment, and supplies for qualifying capital projects under
section 297A.71, subdivision 52deleted text begin .deleted text end new text begin ; and
new text end
new text begin
(18) building materials, equipment, and supplies for constructing, remodeling, expanding,
or improving a fire station, police station, or related facilities exempt under section 297A.71,
subdivision 53.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for sales and purchases
made after June 30, 2021.
new text end
Sec. 9.
Minnesota Statutes 2020, section 297A.75, subdivision 2, is amended to read:
Subd. 2.
Refund; eligible persons.
Upon application on forms prescribed by the
commissioner, a refund equal to the tax paid on the gross receipts of the exempt items must
be paid to the applicant. Only the following persons may apply for the refund:
(1) for subdivision 1, clauses (1), (2), and (14), the applicant must be the purchaser;
(2) for subdivision 1, clause (3), the applicant must be the governmental subdivision;
(3) for subdivision 1, clause (4), the applicant must be the recipient of the benefits
provided in United States Code, title 38, chapter 21;
(4) for subdivision 1, clause (5), the applicant must be the owner of the homestead
property;
(5) for subdivision 1, clause (6), the owner of the qualified low-income housing project;
(6) for subdivision 1, clause (7), the applicant must be a municipal electric utility or a
joint venture of municipal electric utilities;
(7) for subdivision 1, clauses (8), (11), (12), and (15), the owner of the qualifying
business;
(8) for subdivision 1, clauses (9), (10), (13), deleted text begin anddeleted text end (17), new text begin and (18), new text end the applicant must be
the governmental entity that owns or contracts for the project or facility; and
(9) for subdivision 1, clause (16), the applicant must be the owner or developer of the
building or project.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for sales and purchases
made after June 30, 2021.
new text end
Sec. 10.
Minnesota Statutes 2020, section 297A.75, subdivision 3, is amended to read:
Subd. 3.
Application.
(a) The application must include sufficient information to permit
the commissioner to verify the tax paid. If the tax was paid by a contractor, subcontractor,
or builder, under subdivision 1, clauses (3) to (13) or (15) to deleted text begin (17)deleted text end new text begin (18)new text end , the contractor,
subcontractor, or builder must furnish to the refund applicant a statement including the cost
of the exempt items and the taxes paid on the items unless otherwise specifically provided
by this subdivision. The provisions of sections 289A.40 and 289A.50 apply to refunds under
this section.
(b) An applicant may not file more than two applications per calendar year for refunds
for taxes paid on capital equipment exempt under section 297A.68, subdivision 5.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for sales and purchases
made after June 30, 2021.
new text end
Sec. 11.
Laws 2017, First Special Session chapter 1, article 3, section 32, the effective
date, as amended by Laws 2019, First Special Session chapter 6, article 3, section 18, is
amended to read:
EFFECTIVE DATE.
Paragraph (a) is effective retroactively for sales and purchases
made after September 30, 2016, and before deleted text begin Januarydeleted text end new text begin Julynew text end 1, 2023. Paragraph (b) is effective
for sales and purchases made (1) after September 30, 2016, and before July 1, 2017; and
(2) after December 31, 2018, and before July 1, 2019.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 12. new text begin PROPERTIES DESTROYED OR DAMAGED BY FIRE; CITY OF
ALEXANDRIA.
new text end
new text begin
(a) The sale and purchase of the following items are exempt from sales and use tax
imposed under Minnesota Statutes, chapter 297A, if the items are used to repair, replace,
clean, or otherwise remediate damage to real and personal property damaged or destroyed
in the February 25, 2020, fire in the city of Alexandria, if sales and purchases are made after
February 24, 2020, and before February 28, 2023:
new text end
new text begin
(1) building materials and supplies used or consumed in, and equipment incorporated
into the construction, replacement, or repair of real property; and
new text end
new text begin
(2) durable equipment used in a restaurant for food storage, preparation, and serving.
new text end
new text begin
(b) Building cleaning and disinfecting services related to mitigating smoke damage to
real property are exempt from sales and use tax imposed under Minnesota Statutes, chapter
297A, if sales and purchases are made after February 24, 2020, and before January 1, 2021.
new text end
new text begin
(c) For sales and purchases made after February 24, 2020, and before July 1, 2021, the
tax must be imposed and collected as if the rate under Minnesota Statutes, section 297A.62,
subdivision 1, applied and then refunded in the manner provided in Minnesota Statutes,
section 297A.75. The amount required to pay the refunds under this section is appropriated
from the general fund to the commissioner of revenue. Refunds for eligible purchases must
not be issued until after June 30, 2021.
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 retroactively to sales and purchases made after February 24, 2020.
new text end
Sec. 13. new text begin CITY OF BUFFALO; SALES TAX EXEMPTION FOR CONSTRUCTION
MATERIALS.
new text end
new text begin Subdivision 1. new text end
new text begin Exemption; refund. new text end
new text begin
(a) Materials and supplies used in and equipment
incorporated into the construction of a new fire station, which includes firefighting,
emergency management, public safety training, and other public safety facilities in the city
of Buffalo, are exempt from sales and use tax imposed under Minnesota Statutes, chapter
297A, if materials, supplies, and equipment are purchased after March 31, 2020, and before
July 1, 2021.
new text end
new text begin
(b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
297A.62, subdivision 1, applied and then refunded in the same manner provided for projects
under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
purchases must not be issued until after June 30, 2021.
new text end
new text begin Subd. 2. new text end
new text begin Appropriation. new text end
new text begin
The amount required to pay the refunds under subdivision 1
is appropriated from the general fund to the commissioner of revenue.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively from April 1, 2020, and
applies to sales and purchases made after March 31, 2020, and before July 1, 2021.
new text end
Sec. 14. new text begin CITY OF MAPLEWOOD; SALES TAX EXEMPTION FOR
CONSTRUCTION MATERIALS.
new text end
new text begin Subdivision 1. new text end
new text begin Exemption; refund. new text end
new text begin
(a) Materials and supplies used in and equipment
incorporated into the construction of a new fire station and emergency management
operations center, including on-site infrastructure improvements of parking lot, road access,
lighting, sidewalks, and utility components in the city of Maplewood are exempt from sales
and use tax imposed under Minnesota Statutes, chapter 297A, if materials, supplies, and
equipment are purchased after September 30, 2020, and before July 1, 2021.
new text end
new text begin
(b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
297A.62, subdivision 1, applied and then refunded in the same manner provided for projects
under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
purchases must not be issued until after June 30, 2021.
new text end
new text begin Subd. 2. new text end
new text begin Appropriation. new text end
new text begin
The amount required to pay the refunds under subdivision 1
is appropriated from the general fund to the commissioner of revenue.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively from August 1, 2020, and
applies to sales and purchases made after September 30, 2020, and before July 1, 2021.
new text end
Sec. 15. new text begin CITY OF PLYMOUTH; SALES TAX EXEMPTION FOR CONSTRUCTION
MATERIALS.
new text end
new text begin Subdivision 1. new text end
new text begin Exemption; refund. new text end
new text begin
(a) Materials and supplies used in and equipment
incorporated into the following projects in the city of Plymouth are exempt from sales and
use tax imposed under Minnesota Statutes, chapter 297A, if materials, supplies, and
equipment are purchased after January 1, 2021, and before July 1, 2021:
new text end
new text begin
(1) demolition and replacement of the existing Fire Station No. 2 on its existing site;
and
new text end
new text begin
(2) renovation and expansion of Fire Station No. 3.
new text end
new text begin
(b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
297A.62, subdivision 1, applied and then refunded in the same manner provided for projects
under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
purchases must not be issued until after June 30, 2021.
new text end
new text begin Subd. 2. new text end
new text begin Appropriation. new text end
new text begin
The amount required to pay the refunds under subdivision 1
is appropriated from the general fund to the commissioner of revenue.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively from January 2, 2021, and
applies to sales and purchases made after January 1, 2021, and before July 1, 2021.
new text end
ARTICLE 5
VAPOR AND TOBACCO TAXES
Section 1.
Minnesota Statutes 2020, section 297F.01, is amended by adding a subdivision
to read:
new text begin Subd. 7a. new text end
new text begin Delivery sale. new text end
new text begin
"Delivery sale" has the meaning given in section 325F.781,
subdivision 1.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective January 1, 2022.
new text end
Sec. 2.
Minnesota Statutes 2020, section 297F.01, subdivision 22b, is amended to read:
Subd. 22b.
Nicotine solution products.
(a) "Nicotine solution products" means any
cartridge, bottle, or other package that contains nicotine made or derived from tobacco, that
is in a solution that is consumed, or meant to be consumed, through the use of a heating
element, power source, electronic circuit, or other electronic, chemical, or mechanical means
that produces vapor or aerosol. This paragraph expires December 31, 2019.
(b) Beginning January 1, 2020, "nicotine solution products" means any cartridge, bottle,
or other package that contains nicotine, including nicotine made or derived from tobacco
or sources other than tobacco, that is in a solution that is consumed, or meant to be consumed,
through the use of a heating element, power source, electronic circuit, or other electronic,
chemical, or mechanical means that produces vapor or aerosol.
(c) Nicotine solution products includes any electronic cigarette, electronic cigar, electronic
cigarillo, electronic pipe, new text begin electronic nicotine delivery system, electronic vaping device,
electronic vape pen, electronic oral device, electronic delivery device, new text end or similar product
or device, and any batteries, heating elements, or other components, parts, or accessories
sold with and meant to be used in the consumption of a solution containing nicotine.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective January 1, 2022.
new text end
Sec. 3.
Minnesota Statutes 2020, section 297F.031, is amended to read:
297F.031 REGISTRATION REQUIREMENT.
Prior to making delivery sales deleted text begin or shipping cigarettes or tobacco products in connection
with any salesdeleted text end , an out-of-state retailer deleted text begin shalldeleted text end new text begin mustnew text end file with the Department of Revenue a
statement setting forth the out-of-state retailer's name, trade name, deleted text begin and thedeleted text end address deleted text begin of the
out-of-state retailer'sdeleted text end new text begin ,new text end principal place of businessnew text begin ,new text end and any other place of business.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for all delivery sales occurring after
December 31, 2021.
new text end
Sec. 4.
Minnesota Statutes 2020, section 297F.05, is amended by adding a subdivision to
read:
new text begin Subd. 4b. new text end
new text begin Retailer collection and remittance of use tax. new text end
new text begin
A retailer or out-of-state
retailer must, for any delivery sale, collect and pay to the state any use tax imposed by this
section. The retailer or out-of-state retailer must give the purchaser a receipt for the tax paid.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for all delivery sales occurring after
December 31, 2021.
new text end
Sec. 5.
Minnesota Statutes 2020, section 297F.09, subdivision 3, is amended to read:
Subd. 3.
Use tax return; cigarette or tobacco products consumernew text begin and retailers
making delivery salesnew text end .
new text begin (a) new text end On or before the 18th day of each calendar month, a consumer
who, during the preceding calendar month, has acquired title to or possession of cigarettes
or tobacco products for use or storage in this state, upon which cigarettes or tobacco products
the tax imposed by this chapter has not been paid, shall file a return with the commissioner
showing the quantity of cigarettes or tobacco products so acquired. The return must be made
in the form and manner prescribed by the commissioner, and must contain any other
information required by the commissioner. The return must be accompanied by a remittance
for the full unpaid tax liability shown by it.
new text begin
(b) On or before the 18th day of each calendar month, a retailer or out-of-state retailer
who, during the preceding calendar month, made delivery sales must file a return with the
commissioner showing the quantity of cigarettes or tobacco products so delivered. The
commissioner shall prescribe the content, format, and manner of returns pursuant to section
270C.30. The return must be accompanied by a remittance for the full unpaid tax liability.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for all delivery sales occurring after
December 31, 2021.
new text end
Sec. 6.
Minnesota Statutes 2020, section 297F.09, subdivision 4a, is amended to read:
Subd. 4a.
Reporting requirements.
No later than the 18th day of each calendar month,
deleted text begin andeleted text end new text begin a retailer ornew text end out-of-state retailer that has made deleted text begin a delivery of cigarettes or tobacco products
or shipped or delivered cigarettes or tobacco products into the state indeleted text end a delivery sale in the
previous calendar month shall file with the Department of Revenue deleted text begin reportsdeleted text end new text begin a reportnew text end in the
form and in the manner prescribed by the commissioner of revenue that provides for each
delivery sale, the name and address of the purchaser and the brand or brands and quantity
of cigarettes or tobacco products sold. A deleted text begin tobaccodeleted text end retailer new text begin or out-of-state retailer new text end that meets
the requirements of United States Code, title 15, section 375 et seq. satisfies the requirements
of this subdivision.new text begin The filing of a return under subdivision 3, paragraph (b), satisfies the
requirements of this subdivision for the applicable month.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for all delivery sales occurring after
December 31, 2021.
new text end
Sec. 7.
Minnesota Statutes 2020, section 297F.09, subdivision 7, is amended to read:
Subd. 7.
Electronic payment.
A cigarette deleted text begin ordeleted text end new text begin distributor,new text end tobacco products distributornew text begin ,
retailer, or out-of-state retailernew text end having a liability of $10,000 or more during a fiscal year
ending June 30 must remit all liabilities in all subsequent calendar years by electronic means.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for all delivery sales occurring after
December 31, 2021.
new text end
Sec. 8.
Minnesota Statutes 2020, section 297F.09, subdivision 10, is amended to read:
Subd. 10.
Accelerated tax paymentdeleted text begin ; cigarette or tobacco products distributordeleted text end .
A
cigarette deleted text begin ordeleted text end new text begin distributor,new text end tobacco products distributornew text begin , retailer, or out-of-state retailernew text end having
a liability of $250,000 or more during a fiscal year ending June 30, shall remit the June
liability for the next year in the following manner:
(a) Two business days before June 30 of calendar years 2020 and 2021, the distributor
shall remit the actual May liability and 87.5 percent of the estimated June liability to the
commissioner and file the return in the form and manner prescribed by the commissioner.
(b) On or before August 18 of the year, the distributornew text begin , retailer, or out-of-state retailernew text end
shall submit a return showing the actual June liability and pay any additional amount of tax
not remitted in June. A penalty is imposed equal to ten percent of the amount of June liability
required to be paid in June, less the amount remitted in June. However, the penalty is not
imposed if the amount remitted in June equals the lesser of:
(1) 87.5 percent of the actual June liability for the calendar year 2020 and 2021 June
liabilities and 84.5 of the actual June liability for June 2022 and thereafter; or
(2) 87.5 percent of the preceding May liability for the calendar year 2020 and 2021 June
liabilities and 84.5 percent of the preceding May liability for June 2022 and thereafter.
(c) For calendar year 2022 and thereafter, the percent of the estimated June liability the
vendor must remit by two business days before June 30 is 84.5 percent.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for all delivery sales occurring after
December 31, 2021.
new text end
Sec. 9.
Minnesota Statutes 2020, section 325F.781, subdivision 1, is amended to read:
Subdivision 1.
Definitions.
(a) For purposes of this section, the following terms have
the meanings given, unless the language or context clearly provides otherwise.
(b) "Consumer" means an individual who purchases, receives, or possesses tobacco
products for personal consumption and not for resale.
(c) "Delivery sale" means:
(1) a sale of tobacco products to a consumer in this state when:
(i) the purchaser submits the order for the sale by means of a telephonic or other method
of voice transmission, the mail or any other delivery service, or the Internet or other online
service; or
(ii) the tobacco products are delivered by use of the mail or other delivery service; or
(2) a sale of tobacco products that satisfies the criteria in clause (1), item (i), regardless
of whether the seller is located inside or outside of the state.
A sale of tobacco products to an individual in this state must be treated as a sale to a
consumer, unless the individual is licensed as a distributor or retailer of tobacco products.
(d) "Delivery service" means a person, including the United States Postal Service, that
is engaged in the commercial delivery of letters, packages, or other containers.
(e) "Distributor" means a person, whether located inside or outside of this state, other
than a retailer, who sells or distributes tobacco products in the state. Distributor does not
include a tobacco products manufacturer, export warehouse proprietor, or importer with a
valid permit under United States Code, title 26, section 5712 (1997), if the person sells or
distributes tobacco products in this state only to distributors who hold valid and current
licenses under the laws of a state, or to an export warehouse proprietor or another
manufacturer. Distributor does not include a common or contract carrier that is transporting
tobacco products under a proper bill of lading or freight bill that states the quantity, source,
and destination of tobacco products, or a person who ships tobacco products through this
state by common or contract carrier under a bill of lading or freight bill.
(f) "Retailer" means a person, whether located inside or outside this state, who sells or
distributes tobacco products to a consumer in this state.
(g) "Tobacco products" meansdeleted text begin :deleted text end new text begin cigarettes and tobacco products as defined in section
297F.01.
new text end
deleted text begin
(1) cigarettes, as defined in section 297F.01, subdivision 3;
deleted text end
deleted text begin
(2) smokeless tobacco as defined in section 325F.76; and
deleted text end
deleted text begin
(3) premium cigars as defined in section 297F.01, subdivision 13a.
deleted text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective January 1, 2022.
new text end
Sec. 10.
Minnesota Statutes 2020, section 325F.781, subdivision 5, is amended to read:
Subd. 5.
Registration requirement.
Prior to making delivery sales deleted text begin or shipping tobacco
products in connection with any salesdeleted text end , an out-of-state retailer must deleted text begin meet the requirements
ofdeleted text end new text begin register with the commissioner of revenue as required undernew text end section 297F.031.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for all delivery sales occurring after
December 31, 2021.
new text end
Sec. 11.
Minnesota Statutes 2020, section 325F.781, subdivision 6, is amended to read:
Subd. 6.
Collection of taxes.
(a) deleted text begin Prior to shipping any tobacco products to a purchaser
in this state, the out-of-statedeleted text end new text begin Anew text end retailer deleted text begin shall comply with all requirements ofdeleted text end new text begin making delivery
sales must file all returns and reports, collect and pay all taxes, and maintain all records
required undernew text end chapter 297F deleted text begin and shall ensure that all state excise taxes and fees that apply
to such tobacco products have been collected and paid to the state and that all related state
excise tax stamps or other indicators of state excise tax payment have been properly affixed
to those tobacco productsdeleted text end .
(b) In addition to any penalties under chapter 297F, deleted text begin a distributordeleted text end new text begin a retailer making delivery
salesnew text end who fails to pay any tax due deleted text begin according to paragraph (a)deleted text end new text begin under chapter 297F,new text end shall pay,
in addition to any other penalty, a penalty of 50 percent of the tax due but unpaid.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for all delivery sales occurring after
December 31, 2021.
new text end
ARTICLE 6
PROPERTY TAXES
Section 1.
Minnesota Statutes 2020, section 144F.01, is amended to read:
144F.01 new text begin FIRE PROTECTION AND new text end EMERGENCY MEDICAL SERVICES
SPECIAL TAXING DISTRICTS.
Subdivision 1.
deleted text begin Political subdivision defineddeleted text end new text begin Definitionsnew text end .
new text begin
For purposes of this section,
the following terms have the meanings given.
new text end
deleted text begin In this section,deleted text end new text begin (a)new text end "Political subdivision" means a county, a statutory or home rule charter
city, or a township organized to provide town government.
new text begin
(b) "Governing body" means a city council for a city, a county board for a county, and
a board of supervisors for a town.
new text end
new text begin
(c) "Emergency medical services" means supporting the providing of out-of-hospital
emergency medical services including, but not limited to, first responder or rescue squads
recognized by the district, ambulance services licensed under chapter 144E and recognized
by the district, medical control functions set out in chapter 144E, communications equipment
and systems, and programs of regional emergency medical services authorized by regional
boards described in section 144E.52.
new text end
Subd. 2.
deleted text begin Who maydeleted text end new text begin Authority to new text end establish.
new text begin (a) new text end Two or more political subdivisionsdeleted text begin , or
parts of them,deleted text end may establishnew text begin ,new text end by resolution of their governing bodiesnew text begin ,new text end a special taxing district
deleted text begin fordeleted text end new text begin to provide fire protection ornew text end emergency medical servicesdeleted text begin . The participating territory of
a participating political subdivision need not abut any other participating territory to be in
the special taxing districtdeleted text end new text begin , or both, in the area of the district, comprising the jurisdiction of
each of the political subdivisions forming the district. For a county that participates in
establishing a district, the county's jurisdiction comprises the unorganized territory of the
county that it designated in its resolution for inclusion in the district. The area of the special
taxing district need not be contiguous or its boundaries continuousnew text end .
new text begin
(b) Before establishing a district under this section, the participating political subdivisions
must enter into an agreement that specifies how any liabilities, other than debt issued under
subdivision 6, and assets of the district will be distributed if the district is dissolved. The
agreement may also include other terms, including a method for apportioning the levy of
the district among participating political subdivisions under subdivision 4, paragraph (b),
as the political subdivisions determine appropriate. The agreement must be adopted no later
than upon passage of the resolution establishing the district under paragraph (a), but may
be later amended by agreement of each of the political subdivisions participating in the
district.
new text end
new text begin
(c) If two or more political subdivisions that currently operate separate fire departments
seek to merge fire departments into one fire department, or if a political subdivision with
an existing fire department requests to join a special taxing district with an established fire
department, the resolution under paragraph (a) or agreement under paragraph (b) must
specify which, if any, volunteer firefighter pension plan is associated with the district. A
special taxing district that operates a fire department under this section may be associated
with only one volunteer firefighting relief association or one account in the voluntary
statewide volunteer firefighting retirement plan at one time.
new text end
new text begin
(d) If the special taxing district includes the operation of a fire department, it must file
its resolution establishing the fire protection special taxing district, and any agreements
required for the establishment of the special taxing district, with the commissioner of revenue,
including any subsequent amendments. If the resolution or agreement does not include
sufficient information defining the fire department service area of the fire protection special
taxing district, the secretary of the district board must file a written statement with the
commissioner defining the fire department service area.
new text end
Subd. 3.
Board.
The special taxing district new text begin established new text end under this section is governed
by a board made up initially of representatives of each participating political subdivision
in the proportions set out in the establishing resolution, subject to change as provided in the
district's charter, if any, or in the district's bylaws. deleted text begin If a township states in its resolution that
less than the entire township will participate in the district, the partial townships shall be
represented on the board by only one member, appointed from among those townships so
participating. The method for appointment shall be governed by the bylaws of the district's
joint powers agreement. Each participant's representative serves at the pleasure of that
participant's governing body or bodiesdeleted text end new text begin Each participating political subdivision's representative
must be an elected member of the governing body of the political subdivision and shall
serve at the pleasure of that participant's governing bodynew text end .
Subd. 4.
Property tax levy authority.
new text begin (a) new text end The district's board may levy a tax on the
taxable real and personal property in the district. deleted text begin The ad valorem tax levy may not exceed
0.048 percent of the estimated market value of the district or $550,000, whichever is less.deleted text end
The proceeds of the levy must be used as provided in subdivision 5. The board shall certify
the levy at the times as provided under section 275.07. The board shall provide the county
with whatever information is necessary to identify the property that is located within the
district. If the boundaries include a part of a parcel, the entire parcel shall be included in
the district. The county auditors must spread, collect, and distribute the proceeds of the tax
at the same time and in the same manner as provided by law for all other property taxes.
new text begin
(b) As an alternative to paragraph (a), the board may apportion its levy among the political
subdivisions that are members of the district under a formula or method, with factors such
as population, number of service calls, costs of providing service, the market value of
improvements, or other measures approved by the governing body of each of the participating
political subdivisions. The amount of the levy allocated to each political subdivision must
be added to that political subdivision's levy and spread at the same time and in the same
manner as provided by law for all other property taxes. The proceeds of the levy must be
collected and remitted to the district and used as provided in subdivision 5.
new text end
Subd. 5.
Use of levy proceeds.
The proceeds of property taxes levied under this section
must be used to deleted text begin support the providing of out-of-hospital emergency medical services
including, but not limited to, first responder or rescue squads recognized by the district,
ambulance services licensed under chapter 144E and recognized by the district, medical
control functions set out in chapter 144E, communications equipment and systems, and
programs of regional emergency medical services authorized by regional boards described
in section 144E.52deleted text end new text begin provide fire protection, emergency medical services, or both, to residents
of the district and property located in the district, as well as to pay debt issued under
subdivision 6. Services may be provided by employees of the district or by contracting for
services provided by other governmental or private entitiesnew text end .
Subd. 6.
deleted text begin Advisory committeedeleted text end new text begin Debtnew text end .
deleted text begin A special taxing district board under this section
must have an advisory committee to advise the board on issues involving emergency medical
services and EMS communications. The committee's membership must be comprised of
representatives of first responders, ambulance services, ambulance medical directors, and
EMS communication experts. The advisory committee members serve at the pleasure of
the appointing boarddeleted text end new text begin (a) The district may incur debt under chapter 475 when the board
determines doing so is necessary to accomplish its dutiesnew text end .
new text begin
(b) In addition, the district board may issue certificates of indebtedness or capital notes
under section 412.301 to purchase capital equipment. In applying section 412.301, paragraph
(e), the following rules apply:
new text end
new text begin
(1) the taxable property of the entire district must be used to calculate the percent of
estimated market value; and
new text end
new text begin
(2) "the number of voters at the last municipal election" means the sum of the number
of voters at the last municipal election for each of the cities that is a member of the district
plus the number of registered voters in each town that is a participating member of the
district.
new text end
Subd. 7.
Powers.
(a) In addition to authority expressly granted in this section, a special
taxing district new text begin established new text end under this section may exercise any power that may be exercised
by any of its participating political subdivisionsdeleted text begin , except that the board may not incur debt.
The special taxing district may only use the power to do whatdeleted text end new text begin thatnew text end is necessary or reasonable
to support the services set out in subdivision 5new text begin . These powers include the authority to
participate in state programs and to enforce or carry out state laws related to fire protection
or emergency medical services, including programs providing state aid, reimbursement or
funding of employee benefits, and authorizing local enforcement of state standards including
fire protection related programs and political subdivision powers or responsibilities under
chapters 299A, 424A, and 477B; sections 6.495, 353.64, and 423A.022; and any other
administrative rules related to the fire code, to the extent the special taxing district meets
the qualification criteria and requirements of a programnew text end .
(b) deleted text begin Notwithstanding paragraph (a),deleted text end new text begin To the extent the district's authority under this
subdivision overlaps with or may conflict with the authority of the participating political
subdivision, the agreement under subdivision 2, paragraph (b), must provide for allocation
of those powers or responsibilities between the participating political subdivisions and the
district, and may provide for resolution of conflicts in the exercise of those powers.
new text end
new text begin (c)new text end The district may only levy the deleted text begin taxesdeleted text end new text begin tax new text end authorized in deleted text begin this sectiondeleted text end new text begin subdivision 4new text end .
Subd. 8.
Additions and withdrawals.
(a) Additional deleted text begin eligibledeleted text end political subdivisions may
be added to a special taxing district new text begin established new text end under this section as provided by the board
of the district and agreed to in a resolution of the governing body of the political subdivision
proposed to be addednew text begin . The addition of a political subdivision to the district may not cause
the district to be out of compliance with subdivision 2, paragraph (c)new text end .
(b) A political subdivision may withdraw from a special taxing district under this section
by resolution of its governing body. The political subdivision must notify the board of the
special taxing district of the withdrawal by providing a copy of the resolution at least deleted text begin one
yeardeleted text end new text begin two years new text end in advance of the proposed withdrawal. The taxable property of the
withdrawing member is subject to the property tax levy under subdivision 4 for the new text begin two
new text end taxes payable deleted text begin yeardeleted text end new text begin years new text end following the notice of the withdrawal, unless the board and the
withdrawing member agree otherwise by action of their governing bodiesnew text begin . If a political
subdivision withdraws from a district for which debt was issued under subdivision 6 when
the political subdivision was a participating member, and which is outstanding when the
political subdivision withdraws from the district, the taxable property of the withdrawing
political subdivision remains subject to the special taxing district levy until the outstanding
debt has been paid or defeased. If the district's property tax levy to repay debt was
apportioned among the political subdivisions under an alternative formula or method under
subdivision 4, paragraph (b), the withdrawing political subdivision is subject to the same
percentage of the debt levy as applied in the taxes payable year immediately preceding its
withdrawal from the districtnew text end .
(c) Notwithstanding subdivision 2, if the district is comprised of deleted text begin onlydeleted text end two political
subdivisions and one of the political subdivisions withdraws, the district can continue to
exist.
Subd. 9.
Dissolution.
new text begin The special taxing district may be dissolved by resolution approved
by a majority vote of the board. new text end If the special taxing district is dissolved, the assets and
liabilities may be assigned to a successor entity, if any, or otherwise disposed of for public
purposes as provided deleted text begin by lawdeleted text end new text begin in the agreement adopted under subdivision 2, paragraph (b),
or otherwise agreed to by each participating political subdivision. A district may not be
dissolved until all debt issued under subdivision 6 has been paid or defeasednew text end .
Subd. 10.
Reports.
new text begin (a)new text end On or before March 15, deleted text begin 2005deleted text end new text begin 2024new text end , and March 15, deleted text begin 2007deleted text end new text begin 2026new text end ,
the special taxing district shall submit a levy and expenditure report to the commissioner
of revenue and to the deleted text begin chairs of thedeleted text end house of representatives and senate committees with
jurisdiction over taxes new text begin and property taxesnew text end . Each report must include the amount of the
district's levies for taxes payable for each of the two previous years and its actual expenditures
of those revenues. Expenditures must be reported by general service category, deleted text begin as listed in
subdivision 5,deleted text end and include a separate category for administrative expenses.
new text begin
(b) On or before March 15, 2024, and March 15, 2026, a political subdivision that has
established or joined a special taxing district authorized under this section after June 30,
2021, shall submit a levy and expenditure report to the commissioner of revenue and to the
house of representatives and senate committees with jurisdiction over taxes and property
taxes. The report must include:
new text end
new text begin
(1) the amount of the political subdivision's levy, and its actual expenditure of the
subdivision's levy revenues, including the amount attributable to fire protection and
emergency medical services, for taxes payable in each of the two taxes payable years prior
to establishing or joining a special taxing district authorized under this section;
new text end
new text begin
(2) the political subdivision's levy, and its actual expenditure of the subdivision's levy
revenues, for taxes payable in each of the taxes payable years after establishing or joining
a special taxing district authorized under this section, up to, and including, taxes payable
in 2024, and taxes payable in 2026; and
new text end
new text begin
(3) a certification from the political subdivision that the subdivision's levy for each of
the taxes payable years after establishing or joining a special taxing district authorized under
this section, up to, and including, taxes payable in 2024, and taxes payable in 2026, does
not include expenditures for fire protection, emergency medical services, or both, except
as provided in subdivision 4, paragraph (b), or those necessary to establish, or join, a district
as provided in this section.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment and
applies to districts established after June 30, 2021, except that districts established prior to
June 30, 2021, are eligible for changes made to subdivisions 4 and 6 beginning with property
taxes payable in 2022.
new text end
Sec. 2.
Minnesota Statutes 2020, section 272.02, is amended by adding a subdivision to
read:
new text begin Subd. 104. new text end
new text begin Certain property owned by an Indian Tribe. new text end
new text begin
(a) Property is exempt that:
new text end
new text begin
(1) is located in a county with a population greater than 28,000 but less than 29,000 as
of the 2010 federal census;
new text end
new text begin
(2) was on January 2, 2018, and is for the current assessment owned by a federally
recognized Indian Tribe or its instrumentality, that is located in Minnesota;
new text end
new text begin
(3) was on January 2, 2018, erroneously treated as exempt under subdivision 7; and
new text end
new text begin
(4) is used for the same purpose as the property was used on January 2, 2018.
new text end
new text begin
(b) The owner of property exempt under paragraph (a) may apply to the county for a
refund of any state general tax paid for property taxes payable in 2020 and 2021. The county
may prescribe the form and manner of the application. The county auditor must certify to
the commissioner of revenue the amount needed for refunds under this section, which the
commissioner must pay to the county. An amount necessary for refunds under this paragraph
is appropriated from the general fund to the commissioner of revenue in fiscal year 2022.
This paragraph expires June 30, 2022.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
(a) Paragraph (a) is effective beginning with assessment year
2021. For assessment year 2021, an exemption application under this section must be filed
with the county assessor by August 1, 2021.
new text end
new text begin
(b) Paragraph (b) is effective the day following final enactment.
new text end
Sec. 3.
Minnesota Statutes 2020, section 273.124, subdivision 1, is amended to read:
Subdivision 1.
General rule.
(a) Residential real estate that is occupied and used for
the purposes of a homestead by its owner, who must be a Minnesota resident, is a residential
homestead.
Agricultural land, as defined in section 273.13, subdivision 23, that is occupied and used
as a homestead by its owner, who must be a Minnesota resident, is an agricultural homestead.
Dates for establishment of a homestead and homestead treatment provided to particular
types of property are as provided in this section.
Property held by a trustee under a trust is eligible for homestead classification if the
requirements under this chapter are satisfied.
The assessor shall require proof, as provided in subdivision 13, of the facts upon which
classification as a homestead may be determined. Notwithstanding any other law, the assessor
may at any time require a homestead application to be filed in order to verify that any
property classified as a homestead continues to be eligible for homestead status.
Notwithstanding any other law to the contrary, the Department of Revenue may, upon
request from an assessor, verify whether an individual who is requesting or receiving
homestead classification has filed a Minnesota income tax return as a resident for the most
recent taxable year for which the information is available.
When there is a name change or a transfer of homestead property, the assessor may
reclassify the property in the next assessment unless a homestead application is filed to
verify that the property continues to qualify for homestead classification.
(b) For purposes of this section, homestead property shall include property which is used
for purposes of the homestead but is separated from the homestead by a road, street, lot,
waterway, or other similar intervening property. The term "used for purposes of the
homestead" shall include but not be limited to uses for gardens, garages, or other outbuildings
commonly associated with a homestead, but shall not include vacant land held primarily
for future development. In order to receive homestead treatment for the noncontiguous
property, the owner must use the property for the purposes of the homestead, and must apply
to the assessor, both by the deadlines given in subdivision 9. After initial qualification for
the homestead treatment, additional applications for subsequent years are not required.
(c) Residential real estate that is occupied and used for purposes of a homestead by a
relative of the owner is a homestead but only to the extent of the homestead treatment that
would be provided if the related owner occupied the property. For purposes of this paragraph
and paragraph (g), "relative" means a parent, stepparent, child, stepchild, grandparent,
grandchild, brother, sister, uncle, aunt, nephew, or niece. This relationship may be by blood
or marriage. 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 will not be reclassified as a homestead unless it is occupied as a homestead by the
owner; this prohibition also applies to property that, in the absence of this paragraph, would
have been classified as seasonal residential recreational property at the time when the
residence was constructed. Neither the related occupant nor the owner of the property may
claim a property tax refund under chapter 290A for a homestead occupied by a relative. In
the case of a residence located on agricultural land, only the house, garage, and immediately
surrounding one acre of land shall be classified as a homestead under this paragraph, except
as provided in paragraph (d).
(d) Agricultural property that is occupied and used for purposes of a homestead by a
relative of the owner, is a homestead, only to the extent of the homestead treatment that
would be provided if the related owner occupied the property, and only if all of the following
criteria are met:
(1) the relative who is occupying the agricultural property is a grandchild, child, sibling,
deleted text begin ordeleted text end parentnew text begin , grandparent, stepparent, stepchild, uncle, aunt, nephew, or niecenew text end of the owner of
the agricultural property or of the spouse of the owner;
(2) the owner of the agricultural property must be a Minnesota resident;
(3) the owner of the agricultural property must not receive homestead treatment on any
other agricultural property in Minnesota; and
(4) the owner of the agricultural property is limited to only one agricultural homestead
per family under this paragraph.
Neither the related occupant nor the owner of the property may claim a property tax
refund under chapter 290A for a homestead occupied by a relative qualifying under this
paragraph. For purposes of this paragraph, "agricultural property" means the house, garage,
other farm buildings and structures, and agricultural land.
Application must be made to the assessor by the owner of the agricultural property to
receive homestead benefits under this paragraph. The assessor may require the necessary
proof that the requirements under this paragraph have been met.
(e) In the case of property owned by a property owner who is married, the assessor must
not deny homestead treatment in whole or in part if only one of the spouses occupies the
property and the other spouse is absent due to: (1) marriage dissolution proceedings, (2)
legal separation, (3) employment or self-employment in another location, or (4) other
personal circumstances causing the spouses to live separately, not including an intent to
obtain two homestead classifications for property tax purposes. To qualify under clause (3),
the spouse's place of employment or self-employment must be at least 50 miles distant from
the other spouse's place of employment, and the homesteads must be at least 50 miles distant
from each other.
(f) The assessor must not deny homestead treatment in whole or in part if:
(1) in the case of a property owner who is not married, the owner is absent due to
residence in a nursing home, boarding care facility, or an elderly assisted living facility
property as defined in section 273.13, subdivision 25a, and the property is not otherwise
occupied; or
(2) in the case of a property owner who is married, the owner or the owner's spouse or
both are absent due to residence in a nursing home, boarding care facility, or an elderly
assisted living facility property as defined in section 273.13, subdivision 25a, and the property
is not occupied or is occupied only by the owner's spouse.
(g) If an individual is purchasing property with the intent of claiming it as a homestead
and is required by the terms of the financing agreement to have a relative shown on the deed
as a co-owner, the assessor shall allow a full homestead classification. This provision only
applies to first-time purchasers, whether married or single, or to a person who had previously
been married and is purchasing as a single individual for the first time. The application for
homestead benefits must be on a form prescribed by the commissioner and must contain
the data necessary for the assessor to determine if full homestead benefits are warranted.
(h) If residential or agricultural real estate is occupied and used for purposes of a
homestead by a child of a deceased owner and the property is subject to jurisdiction of
probate court, the child shall receive relative homestead classification under paragraph (c)
or (d) to the same extent they would be entitled to it if the owner was still living, until the
probate is completed. For purposes of this paragraph, "child" includes a relationship by
blood or by marriage.
(i) If a single-family home, duplex, or triplex classified as either residential homestead
or agricultural homestead is also used to provide licensed child care, the portion of the
property used for licensed child care must be classified as a part of the homestead property.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with property taxes payable
in 2022 and thereafter.
new text end
Sec. 4.
Minnesota Statutes 2020, section 273.124, subdivision 9, is amended to read:
Subd. 9.
Homestead established after assessment date.
Any property that was not
used for the purpose of a homestead on the assessment date, but which was used for the
purpose of a homestead on December deleted text begin 1deleted text end new text begin 31new text end of a year, constitutes class 1 or class 2a.
Any taxpayer meeting the requirements of this subdivision must notify the county
assessor, or the assessor who has the powers of the county assessor under section 273.063,
in writing, by December deleted text begin 15deleted text end new text begin 31new text end of the year of occupancy in order to qualify under this
subdivision. The assessor must not deny full homestead treatment to a property that is
partially homesteaded on January 2 but occupied for the purpose of a full homestead on
December deleted text begin 1deleted text end new text begin 31new text end of a year.
The county assessor and the county auditor may make the necessary changes on their
assessment and tax records to provide for proper homestead classification as provided in
this subdivision.
If homestead classification has not been requested as of December deleted text begin 15deleted text end new text begin 31new text end , the assessor
will classify the property as nonhomestead for the current assessment year for taxes payable
in the following year, provided that the owner of any property qualifying under this
subdivision, which has not been accorded the benefits of this subdivision, may be entitled
to receive homestead classification by proper application as provided in section 375.192.
The county assessor may publish in a newspaper of general circulation within the county
a notice requesting the public to file an application for homestead as soon as practicable
after acquisition of a homestead, but no later than December deleted text begin 15deleted text end new text begin 31new text end .
The county assessor shall publish in a newspaper of general circulation within the county
no later than December 1 of each year a notice informing the public of the requirement to
file an application for homestead by December deleted text begin 15deleted text end new text begin 31new text end .
In the case of manufactured homes assessed as personal property, the homestead must
be established, and a homestead classification requested, by May 29 of the assessment year.
The assessor may include information on these deadlines for manufactured homes assessed
as personal property in the published notice or notices.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with assessments in 2021.
new text end
Sec. 5.
Minnesota Statutes 2020, section 273.124, subdivision 13, is amended to read:
Subd. 13.
Homestead application.
(a) A person who meets the homestead requirements
under subdivision 1 must file a homestead application with the county assessor to initially
obtain homestead classification.
(b) The commissioner shall prescribe the content, format, and manner of the homestead
application required to be filed under this chapter pursuant to section 270C.30. The
application must clearly inform the taxpayer that this application must be signed by all
owners who occupy the property or by the qualifying relative and returned to the county
assessor in order for the property to receive homestead treatment.
(c) Every property owner applying for homestead classification must furnish to the
county assessor the Social Security number of each occupant who is listed as an owner of
the property on the deed of record, the name and address of each owner who does not occupy
the property, and the name and Social Security number of the spouse of each occupying
owner. The application must be signed by each owner who occupies the property and by
each owner's spouse who occupies the property, or, in the case of property that qualifies as
a homestead under subdivision 1, paragraph (c), by the qualifying relative.
If a property owner occupies a homestead, the property owner's spouse may not claim
another property as a homestead unless the property owner and the property owner's spouse
file with the assessor an affidavit or other proof required by the assessor stating that the
property qualifies as a homestead under subdivision 1, paragraph (e).
Owners or spouses occupying residences owned by their spouses and previously occupied
with the other spouse, either of whom fail to include the other spouse's name and Social
Security number on the homestead application or provide the affidavits or other proof
requested, will be deemed to have elected to receive only partial homestead treatment of
their residence. The remainder of the residence will be classified as nonhomestead residential.
When an owner or spouse's name and Social Security number appear on homestead
applications for two separate residences and only one application is signed, the owner or
spouse will be deemed to have elected to homestead the residence for which the application
was signed.
(d) If residential real estate is occupied and used for purposes of a homestead by a relative
of the owner and qualifies for a homestead under subdivision 1, paragraph (c), in order for
the property to receive homestead status, a homestead application must be filed with the
assessor. The Social Security number of each relative occupying the property and the name
and Social Security number of the spouse of a relative occupying the property shall be
required on the homestead application filed under this subdivision. If a different relative of
the owner subsequently occupies the property, the owner of the property must notify the
assessor within 30 days of the change in occupancy. The Social Security number of a relative
occupying the property or the spouse of a relative occupying the property is private data on
individuals as defined by section 13.02, subdivision 12, but may be disclosed to the
commissioner of revenue, or, for the purposes of proceeding under the Revenue Recapture
Act to recover personal property taxes owing, to the county treasurer.
(e) The homestead application shall also notify the property owners that if the property
is granted homestead status for any assessment year, that same property shall remain
classified as homestead until the property is sold or transferred to another person, or the
owners, the spouse of the owner, or the relatives no longer use the property as their
homestead. Upon the sale or transfer of the homestead property, a certificate of value must
be timely filed with the county auditor as provided under section 272.115. Failure to notify
the assessor within 30 days that the property has been sold, transferred, or that the owner,
the spouse of the owner, or the relative is no longer occupying the property as a homestead,
shall result in the penalty provided under this subdivision and the property will lose its
current homestead status.
(f) If a homestead application has not been filed with the county by December deleted text begin 15deleted text end new text begin 31new text end ,
the assessor shall classify the property as nonhomestead for the current assessment year for
taxes payable in the following year, provided that the owner may be entitled to receive the
homestead classification by proper application under section 375.192.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with assessments in 2021.
new text end
Sec. 6.
Minnesota Statutes 2020, 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. new text begin If a parcel of 20 acres or more is enrolled
in the sustainable forest management incentive program under chapter 290C, the number
of acres assigned to the split parcel improved with a structure that is not a minor, ancillary
nonresidential structure must equal three acres or the number of acres excluded from the
sustainable forest incentive act covenant due to the structure, whichever is greater. new text end 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 (i) enrollment in a local
conservation program or 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
(A) under this subdivision for taxes payable in 2003 because of its enrollment in a qualifying
program and the land remains enrolled or (B) in the year prior to its enrollment, or (ii) use
of land, not to exceed three acres, to provide environmental benefits such as buffer strips,
old growth forest restoration or retention, or retention ponds to prevent soil erosion. For
purposes of this section, a "local conservation program" means a program administered by
a town, statutory or home rule charter city, or county, including a watershed district, water
management organization, or soil and water conservation district, in which landowners
voluntarily enroll land and receive incentive payments equal to at least $50 per acre in
exchange for use or other restrictions placed on the land. In order for property to qualify
under the local conservation program provision, a taxpayer must apply to the assessor by
February 1 of the assessment year and must submit the information required by the assessor,
including but not limited to a copy of the program requirements, the specific agreement
between the land owner and the local agency, if applicable, and a map of the conservation
area. 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) aquacultural products for sale and consumption, as defined under section 17.47, if
the aquaculture 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; and
(8) maple syrup taken from trees grown by a person licensed by the Minnesota
Department of Agriculture under chapter 28A as a food processor.
(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 sale 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 for assessment year 2022 and thereafter.
new text end
Sec. 7.
Minnesota Statutes 2020, 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, including property rented as a
short-term rental property for more than 14 days in the preceding year, 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.
For the purposes of this paragraph, "short-term rental property" means nonhomestead
residential real estate rented for periods of less than 30 consecutive days.
The market value of class 4b property has a classification rate of 1.25 percent.
(c) Class 4bb includes:
(1) nonhomestead residential real estate containing one unit, other than seasonal
residential recreational property;
(2) a single family dwelling, garage, and surrounding one acre of property on a
nonhomestead farm classified under subdivision 23, paragraph (b); and
(3) a condominium-type storage unit having an individual property identification number
that is not used for a commercial purpose.
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 items (ii) and (iii), (ii) manufactured home parks as
defined in section 327.14, subdivision 3, that are described in section 273.124, subdivision
3a, and (iii) class I manufactured home parks as defined in section 327C.01, subdivision
13;
(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, the market
value of manufactured home parks assessed under clause (5), item (ii), have 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, and class I manufactured home
parks as defined in section 327C.01, subdivision 13, have a classification rate of 1.0 percent,
(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,
(vi) that portion of the market value of property in clause (9) qualifying for class 4c property
has a classification rate of 1.25 percent, and (vii) 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. The commissioner of veterans affairs must provide
a list of congressionally chartered veterans organizations to the commissioner of revenue
by June 30, 2017, and by January 1, 2018, and each year thereafter.
(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 deleted text begin year 2014deleted text end new text begin years 2022 and 2023new text end . For subsequent
new text begin assessment new text end 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 assessment year 2022.
new text end
Sec. 8.
Minnesota Statutes 2020, section 273.13, subdivision 34, is amended to read:
Subd. 34.
Homestead of veteran with a disability 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 veteran with a disability 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 until such time as the
spouse remarries, or sells, transfers, or otherwise disposes of the property, except as otherwise
provided in paragraph (n). Qualification under this paragraph requires an application under
paragraph (h), and a spouse must notify the assessor if there is a change in the spouse's
marital status, ownership of the property, or use of the property as a permanent residence.
(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), until such time as the spouse remarries or
sells, transfers, or otherwise disposes of the property, except as otherwise provided in
paragraph (n).
(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 December deleted text begin 15deleted text end new text begin 31new text end of the first assessment year for which the exclusion
is sought. deleted text begin For an application received after December deleted text end deleted text begin 15deleted text end deleted text begin , the exclusion shall become deleted text end deleted text begin effective
for the following assessment year.deleted text end Except as provided in paragraph (c), the owner of a
property that has been accepted for a valuation exclusion must notify the assessor if there
is a change in ownership of the property or in the use of the property as a homestead.
(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) If a veteran dying after December 31, 2011, did not apply for or receive the exclusion
under paragraph (b), clause (2), before dying, the veteran's spouse is entitled to the benefit
under paragraph (b), clause (2), until the spouse remarries or sells, transfers, or otherwise
disposes of the property, except as otherwise provided in paragraph (n), if:
(1) the spouse files a first-time application within two years of the death of the service
member or by June 1, 2019, whichever is later;
(2) upon the death of the veteran, the spouse holds the legal or beneficial title to the
homestead and permanently resides there;
(3) the veteran met the honorable discharge requirements of paragraph (a); and
(4) the United States Department of Veterans Affairs certifies that:
(i) the veteran met the total (100 percent) and permanent disability requirement under
paragraph (b), clause (2); or
(ii) the spouse has been awarded dependency and indemnity compensation.
(l) The purpose of this provision of law providing a level of homestead property tax
relief for veterans with a disability, 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.
(m) By July 1, the county veterans service officer must certify the disability rating and
permanent address of each veteran receiving the benefit under paragraph (b) to the assessor.
(n) A spouse who received the benefit in paragraph (c), (d), or (k) but no longer holds
the legal or beneficial title to the property may continue to receive the exclusion for a
property other than the property for which the exclusion was initially granted until the spouse
remarries or sells, transfers, or otherwise disposes of the property, provided that:
(1) the spouse applies under paragraph (h) for the continuation of the exclusion allowed
under this paragraph;
(2) the spouse holds the legal or beneficial title to the property for which the continuation
of the exclusion is sought under this paragraph, and permanently resides there;
(3) the estimated market value of the property for which the exclusion is sought under
this paragraph is less than or equal to the estimated market value of the property that first
received the exclusion, based on the value of each property on the date of the sale of the
property that first received the exclusion; and
(4) the spouse has not previously received the benefit under this paragraph for a property
other than the property for which the exclusion is sought.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with assessments in 2021.
new text end
Sec. 9.
Minnesota Statutes 2020, section 275.025, subdivision 1, is amended to read:
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 for commercial-industrial property is deleted text begin $737,090,000deleted text end new text begin
$716,990,000new text end for taxes payable in deleted text begin 2020deleted text end new text begin 2023new text end and thereafter. The state general levy for
seasonal-recreational property is $41,690,000 for taxes payable in 2020 and thereafter. 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 rate 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 to the commissioner under section 270C.85,
subdivision 2, clause (4), 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.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with property taxes payable
in 2023 and thereafter.
new text end
Sec. 10.
Minnesota Statutes 2020, section 275.025, subdivision 2, is amended to read:
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, excluding:
(1) the tax capacity attributable to the first deleted text begin $100,000deleted text end new text begin $150,000new text end of market value of each
parcel of commercial-industrial property as defined under section 273.13, subdivision 24,
clauses (1) and (2);
(2) electric generation attached machinery under class 3; and
(3) property 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. For purposes of this subdivision, the procedures
for determining eligibility for tier 1 under section 273.13, subdivision 24, clauses (1) and
(2), shall apply in determining the portion of a property eligible to be considered within the
first deleted text begin $100,000deleted text end new text begin $150,000new text end of market value.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with property taxes payable
in 2023 and thereafter.
new text end
Sec. 11.
Minnesota Statutes 2020, 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, deleted text begin anddeleted text end metropolitan taxing
districts as defined in paragraph (i)new text begin , and fire protection and emergency medical services
special taxing districts established under section 144F.01new text end , 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, school building bond agricultural
credit under section 273.1387, 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; and
(3) the increase or decrease between the total taxes payable in the current year and the
total proposed taxes, expressed as a percentage.
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 beginning with property taxes payable
in 2022.
new text end
Sec. 12.
Minnesota Statutes 2020, section 275.065, is amended by adding a subdivision
to read:
new text begin Subd. 3b. new text end
new text begin Notice of proposed property taxes required supplemental information. new text end
new text begin
(a)
The county auditor must prepare a separate statement to be delivered with the notice of
proposed taxes described in subdivision 3. The statement must fit on one sheet of paper and
contain for each parcel:
new text end
new text begin
(1) for the county, city or township, and school district in which the parcel lies, the
certified levy for the current taxes payable year, the proposed levy for taxes payable in the
following year, and the increase or decrease between these two amounts, expressed as a
percentage; and
new text end
new text begin
(2) summary budget information listed in paragraph (b).
new text end
new text begin
(b) Summary budget information must contain budget data from the county, city, and
school district that proposes a property tax levy on the parcel for taxes payable the following
year. For the school district, the summary budget data must include the information provided
to the public under section 123B.10, subdivision 1, paragraph (b), for the current year and
prior year. For the county and city, the reported summary budget data must contain the same
information, in the same categories, and in the same format as provided to the Office of the
State Auditor as required by section 6.745. The statement must provide the governmental
revenues and current expenditures information in clauses (1) and (2) for the taxing authority's
budget for taxes payable the following year and the taxing authority's budget from taxes
payable in the current year, as well as the percent change between the two years. The city
must provide the county auditor with the summary budget data at the same time as the
information required under subdivision 3. Only cities with a population of at least 500 are
required to report the data described in this paragraph. If a city with a population over 500
fails to report the required information to the county auditor, the county auditor must list
the city as "budget information not reported" on the portion of the statement dedicated to
the city's budget information. The statement may take the same format as the annual summary
budget report for cities and counties issued by the Office of the State Auditor. The summary
budget data must include:
new text end
new text begin
(1) a governmental revenues category, including and separately stating:
new text end
new text begin
(i) "property taxes" defined as property taxes levied on an assessed valuation of real
property and personal property, if applicable, by the city and county, including fiscal
disparities;
new text end
new text begin
(ii) "special assessments" defined as levies made against certain properties to defray all
or part of the costs of a specific improvement, such as new sewer and water mains, deemed
to benefit primarily those properties;
new text end
new text begin
(iii) "state general purpose aid" defined as aid received from the state that has no
restrictions on its use, including local government aid, county program aid, and market
value credits; and
new text end
new text begin
(iv) "state categorical aid" defined as revenues received for a specific purpose, such as
streets and highways, fire relief, and flood control, including but not limited to police and
fire state aid and out-of-home placement aid; and
new text end
new text begin
(2) a current expenditures category, including and separately stating:
new text end
new text begin
(i) "general government" defined as administration costs of city or county governments,
including salaries of officials and maintenance of buildings;
new text end
new text begin
(ii) "public safety" defined as costs related to the protection of persons and property,
such as police, fire, ambulance services, building inspections, animal control, and flood
control;
new text end
new text begin
(iii) "streets and highways" defined as costs associated with the maintenance and repair
of local highways, streets, bridges, and street equipment, such as patching, seal coating,
street lighting, street cleaning, and snow removal;
new text end
new text begin
(iv) "sanitation" defined as costs of refuse collection and disposal, recycling, and weed
and pest control;
new text end
new text begin
(v) "human services" defined as activities designed to provide public assistance and
institutional care for individuals economically unable to provide for themselves;
new text end
new text begin
(vi) "health" defined as costs of the maintenance of vital statistics, restaurant inspection,
communicable disease control, and various health services and clinics;
new text end
new text begin
(vii) "culture and recreation" defined as costs of libraries, park maintenance, mowing,
planting, removal of trees, festivals, bands, museums, community centers, cable television,
baseball fields, and organized recreation activities;
new text end
new text begin
(viii) "conservation of natural resources" defined as the conservation and development
of natural resources, including agricultural and forestry programs and services, weed
inspection services, and soil and water conservation services;
new text end
new text begin
(ix) "economic development and housing" defined as costs for development and
redevelopment activities in blighted or otherwise economically disadvantaged areas, including
low-interest loans, cleanup of hazardous sites, rehabilitation of substandard housing and
other physical facilities, and other assistance to those wanting to provide housing and
economic opportunity within a disadvantaged area; and
new text end
new text begin
(x) "all other current expenditures" defined as costs not classified elsewhere, such as
airport expenditures, cemeteries, unallocated insurance costs, unallocated pension costs,
and public transportation costs.
new text end
new text begin
(c) If a taxing authority reporting this data does not have revenues or expenditures in a
category listed in paragraph (b), then the taxing authority must designate the amount as "0"
for that specific category.
new text end
new text begin
(d) The supplemental statement provided under this subdivision must be sent in electronic
form or by e-mail if the taxpayer requests an electronic version the notice of proposed
property taxes under subdivision 3, paragraph (a).
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for property taxes payable in 2023 and
thereafter.
new text end
Sec. 13.
Minnesota Statutes 2020, section 275.066, is amended to read:
275.066 SPECIAL TAXING DISTRICTS; DEFINITION.
For the purposes of property taxation and property tax state aids, the term "special taxing
districts" includes the following entities:
(1) watershed districts under chapter 103D;
(2) sanitary districts under sections 442A.01 to 442A.29;
(3) regional sanitary sewer districts under sections 115.61 to 115.67;
(4) regional public library districts under section 134.201;
(5) park districts under chapter 398;
(6) regional railroad authorities under chapter 398A;
(7) hospital districts under sections 447.31 to 447.38;
(8) St. Cloud Metropolitan Transit Commission under sections 458A.01 to 458A.15;
(9) Duluth Transit Authority under sections 458A.21 to 458A.37;
(10) regional development commissions under sections 462.381 to 462.398;
(11) housing and redevelopment authorities under sections 469.001 to 469.047;
(12) port authorities under sections 469.048 to 469.068;
(13) economic development authorities under sections 469.090 to 469.1081;
(14) Metropolitan Council under sections 473.123 to 473.549;
(15) Metropolitan Airports Commission under sections 473.601 to 473.679;
(16) Metropolitan Mosquito Control Commission under sections 473.701 to 473.716;
(17) Morrison County Rural Development Financing Authority under Laws 1982, chapter
437, section 1;
(18) Croft Historical Park District under Laws 1984, chapter 502, article 13, section 6;
(19) East Lake County Medical Clinic District under Laws 1989, chapter 211, sections
1 to 6;
(20) Floodwood Area Ambulance District under Laws 1993, chapter 375, article 5,
section 39;
(21) Middle Mississippi River Watershed Management Organization under sections
103B.211 and 103B.241;
(22) new text begin fire protection and new text end emergency medical services special taxing districts under section
144F.01;
(23) a county levying under the authority of section 103B.241, 103B.245, or 103B.251;
(24) Southern St. Louis County Special Taxing District; Chris Jensen Nursing Home
under Laws 2003, First Special Session chapter 21, article 4, section 12;
(25) an airport authority created under section 360.0426; and
(26) any other political subdivision of the state of Minnesota, excluding counties, school
districts, cities, and towns, that has the power to adopt and certify a property tax levy to the
county auditor, as determined by the commissioner of revenue.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment and
applies to districts established after June 30, 2021.
new text end
Sec. 14.
Minnesota Statutes 2020, section 290A.03, subdivision 3, is amended to read:
Subd. 3.
Income.
(a) "Income" means the sum of the following:
(1) federal adjusted gross income as defined in the Internal Revenue Code; and
(2) the sum of the following amounts to the extent not included in clause (1):
(i) all nontaxable income;
(ii) the amount of a passive activity loss that is not disallowed as a result of section 469,
paragraph (i) or (m) of the Internal Revenue Code and the amount of passive activity loss
carryover allowed under section 469(b) of the Internal Revenue Code;
(iii) an amount equal to the total of any discharge of qualified farm indebtedness of a
solvent individual excluded from gross income under section 108(g) of the Internal Revenue
Code;
(iv) cash public assistance and relief;
(v) any pension or annuity (including railroad retirement benefits, all payments received
under the federal Social Security Act, Supplemental Security Income, and veterans benefits),
which was not exclusively funded by the claimant or spouse, or which was funded exclusively
by the claimant or spouse and which funding payments were excluded from federal adjusted
gross income in the years when the payments were made;
(vi) interest received from the federal or a state government or any instrumentality or
political subdivision thereof;
(vii) workers' compensation;
(viii) nontaxable strike benefits;
(ix) the gross amounts of payments received in the nature of disability income or sick
pay as a result of accident, sickness, or other disability, whether funded through insurance
or otherwise;
(x) a lump-sum distribution under section 402(e)(3) of the Internal Revenue Code of
1986, as amended through December 31, 1995;
(xi) contributions made by the claimant to an individual retirement account, including
a qualified voluntary employee contribution; simplified employee pension plan;
self-employed retirement plan; cash or deferred arrangement plan under section 401(k) of
the Internal Revenue Code; or deferred compensation plan under section 457 of the Internal
Revenue Code, to the extent the sum of amounts exceeds the retirement base amount for
the claimant and spouse;
(xii) to the extent not included in federal adjusted gross income, distributions received
by the claimant or spouse from a traditional or Roth style retirement account or plan;
(xiii) nontaxable scholarship or fellowship grants;
(xiv) alimony received to the extent not included in the recipient's income;
(xv) the amount of deduction allowed under section 220 or 223 of the Internal Revenue
Code;
(xvi) the amount deducted for tuition expenses under section 222 of the Internal Revenue
Code; and
(xvii) the amount deducted for certain expenses of elementary and secondary school
teachers under section 62(a)(2)(D) of the Internal Revenue Code.
In the case of an individual who files an income tax return on a fiscal year basis, the
term "federal adjusted gross income" shall mean federal adjusted gross income reflected in
the fiscal year ending in the calendar year. Federal adjusted gross income shall not be reduced
by the amount of a net operating loss carryback or carryforward or a capital loss carryback
or carryforward allowed for the year.
(b) "Income" does not include:
(1) amounts excluded pursuant to the Internal Revenue Code, sections 101(a) and 102;
(2) amounts of any pension or annuity which was exclusively funded by the claimant
or spouse and which funding payments were not excluded from federal adjusted gross
income in the years when the payments were made;
(3) to the extent included in federal adjusted gross income, amounts contributed by the
claimant or spouse to a traditional or Roth style retirement account or plan, but not to exceed
the retirement base amount reduced by the amount of contributions excluded from federal
adjusted gross income, but not less than zero;
(4) surplus food or other relief in kind supplied by a governmental agency;
(5) relief granted under this chapter;
(6) child support payments received under a temporary or final decree of dissolution or
legal separation;
(7) restitution payments received by eligible individuals and excludable interest as
defined in section 803 of the Economic Growth and Tax Relief Reconciliation Act of 2001,
Public Law 107-16; deleted text begin or
deleted text end
(8) alimony paidnew text begin ; or
new text end
new text begin (9) veterans disability compensation paid under title 38 of the United States Codenew text end .
(c) The sum of the following amounts may be subtracted from income:
(1) for the cla