SF 1401

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; providing for establishment of 
  1.3             appliance exchange centers; requiring certain 
  1.4             utilities to provide rebates for purchases of certain 
  1.5             appliances; providing an income tax credit for 
  1.6             expenditures for certain energy systems; providing 
  1.7             that sales of certain energy-efficient appliances and 
  1.8             energy-generating equipment are exempt from taxation; 
  1.9             appropriating money; amending Minnesota Statutes 2000, 
  1.10            sections 216B.241, by adding a subdivision; 290.06, by 
  1.11            adding a subdivision; 297A.67, by adding a 
  1.12            subdivision; proposing coding for new law in Minnesota 
  1.13            Statutes, chapter 45. 
  1.14  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.15     Section 1.  [45.03] [APPLIANCE EXCHANGE CENTERS.] 
  1.16     The commissioner of commerce shall contract with local 
  1.17  public or private community-based organizations to open and 
  1.18  operate appliance exchange centers.  The contract with the 
  1.19  organization must require the exchange centers to: 
  1.20     (1) assist in the pickup of old appliances; and 
  1.21     (2) certify to the commissioner that the energy-inefficient 
  1.22  model was or will be destroyed or dismantled in an 
  1.23  environmentally sound manner. 
  1.24     Sec. 2.  Minnesota Statutes 2000, section 216B.241, is 
  1.25  amended by adding a subdivision to read: 
  1.26     Subd. 5a.  [APPLIANCE REBATES.] Each public utility, 
  1.27  cooperative electric association, and municipal utility subject 
  1.28  to subdivision 1a or 1b must include as part of its conservation 
  1.29  improvement activities a program of rebates for energy-efficient 
  2.1   home appliances of at least 20 percent of the cost of the 
  2.2   appliance.  
  2.3      Sec. 3.  Minnesota Statutes 2000, section 290.06, is 
  2.4   amended by adding a subdivision to read: 
  2.5      Subd. 29.  [CREDIT FOR PURCHASES OF CERTAIN ENERGY 
  2.6   SYSTEMS.] (a) A taxpayer may take a credit against the tax due 
  2.7   under this chapter equal to 15 percent of the amount expended by 
  2.8   the taxpayer for purchase and installation of eligible energy 
  2.9   systems, not to exceed the following credit amount: 
  2.10     (1) $2,000 for each system of photovoltaic property; 
  2.11     (2) $1,000 for each system for solar water-heating 
  2.12  property; and 
  2.13     (3) $2,000 for each wind energy conversion system. 
  2.14  The credit is available for the taxable year during which the 
  2.15  property is placed in service, and may not exceed the liability 
  2.16  of the taxpayer for taxes under this chapter for that taxable 
  2.17  year. 
  2.18     (b) In this subdivision, the following words have the 
  2.19  meanings indicated: 
  2.20     (1) "photovoltaic property" means solar energy property 
  2.21  that uses a solar photovoltaic process to generate electricity 
  2.22  and that meets applicable performance and quality standards and 
  2.23  certification requirements in effect at the time of acquisition 
  2.24  of the property, as specified by the commissioner of commerce; 
  2.25     (2) "solar energy property" means equipment that uses solar 
  2.26  energy: 
  2.27     (i) to generate electricity; 
  2.28     (ii) to heat or cool a structure or provide hot water for 
  2.29  use in a structure; or 
  2.30     (iii) to provide solar process heat; 
  2.31  solar energy property does not include a swimming pool, hot tub, 
  2.32  or any other energy storage medium that has a function other 
  2.33  than storage; 
  2.34     (3) "solar water heating property" means solar energy 
  2.35  property that: 
  2.36     (i) when installed in connection with a structure, uses 
  3.1   solar energy for the purpose of providing hot water for use 
  3.2   within the structure; and 
  3.3      (ii) meets applicable performance and quality standards and 
  3.4   certification requirements in effect at the time of acquisition 
  3.5   of the property, as specified by the commissioner of commerce; 
  3.6   and 
  3.7      (4) "wind energy conversion system" has the meaning given 
  3.8   in section 216C.06, subdivision 12. 
  3.9      [EFFECTIVE DATE.] This section is effective for property 
  3.10  placed in service after June 30, 2001. 
  3.11     Sec. 4.  Minnesota Statutes 2000, section 297A.67, is 
  3.12  amended by adding a subdivision to read: 
  3.13     Subd. 26.  [ENERGY-EFFICIENT APPLIANCES; HEATING, COOLING, 
  3.14  AND ENERGY-GENERATING EQUIPMENT.] The following items are exempt 
  3.15  from taxation: 
  3.16     (1) clothes washers, room air conditioners, and 
  3.17  standard-size refrigerators that meet or exceed the applicable 
  3.18  energy star efficiency requirements developed by the United 
  3.19  States Environmental Protection Agency and the United States 
  3.20  Department of Energy; 
  3.21     (2) a fuel cell that: 
  3.22     (i) generates electricity and heat using an electrochemical 
  3.23  process; 
  3.24     (ii) has an electricity-only generation efficiency greater 
  3.25  that 35 percent; and 
  3.26     (iii) has a generating capacity of at least two kilowatts; 
  3.27     (3) an electric heat pump hot water heater that yields an 
  3.28  energy factor of at least 1.7; 
  3.29     (4) a central air conditioner that has a cooling seasonal 
  3.30  energy efficiency ratio of at least 13.5; and 
  3.31     (5) an advanced natural gas water heater that has an energy 
  3.32  factor of at least .65. 
  3.33     [EFFECTIVE DATE.] This section is effective for sales after 
  3.34  June 30, 2001. 
  3.35     Sec. 5.  [PUBLIC INFORMATION REGARDING EXEMPTIONS AND 
  3.36  RECYCLING PROGRAMS.] 
  4.1      The commissioner of revenue must provide information to the 
  4.2   public and must direct detailed information to appliance 
  4.3   retailers concerning the availability of: 
  4.4      (1) the exemptions provided under Minnesota Statutes, 
  4.5   section 297A.67, subdivision 26; and 
  4.6      (2) programs for recycling of used appliances, including 
  4.7   the appliance exchange program under Minnesota Statutes, section 
  4.8   45.03. 
  4.9      Sec. 6.  [APPROPRIATION.] 
  4.10     $....... is appropriated from the general fund for the 
  4.11  biennium ending June 30, 2003, to the commissioner of commerce 
  4.12  to meet the costs incurred under section 1.