Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

SF 2255

1st Engrossment - 90th Legislature (2017 - 2018) Posted on 05/11/2018 03:45pm

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - 1st Engrossment

Line numbers 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 1.21 1.22 1.23 1.24 1.25 1.26 1.27 1.28 1.29 1.30 1.31 1.32 1.33 1.34 1.35 1.36 1.37 1.38 1.39 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 2.11 2.12 2.13 2.14 2.15 2.16 2.17 2.18 2.19 2.20 2.21 2.22 2.23 2.24 2.25 2.26 2.27 2.28 2.29 2.30 2.31 2.32 2.33 2.34 2.35 2.36 2.37 2.38 2.39 2.40 2.41 2.42 2.43 2.44 2.45 2.46 2.47 2.48 2.49 2.50 2.51 2.52 2.53 2.54 2.55 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 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 5.1 5.2 5.3 5.4 5.5 5.6 5.7 5.8 5.9 5.10 5.11 5.12 5.13 5.14 5.15 5.16 5.17 5.18 5.19 5.20 5.21 5.22 5.23 5.24 5.25 5.26 5.27 5.28 5.29 5.30 5.31 5.32 6.1 6.2 6.3 6.4 6.5 6.6 6.7 6.8 6.9 6.10 6.11 6.12 6.13 6.14 6.15 6.16 6.17 6.18 6.19 6.20 6.21 6.22 6.23 6.24 6.25 6.26 6.27 6.28 6.29 6.30 6.31 6.32 6.33 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 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 10.28 10.29 10.30
11.1 11.2
11.3 11.4 11.5 11.6 11.7 11.8 11.9 11.10 11.11 11.12 11.13 11.14 11.15 11.16 11.17 11.18 11.19 11.20 11.21 11.22 11.23 11.24 11.25 11.26 11.27 11.28 11.29 11.30
11.31 11.32 11.33
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 14.1 14.2 14.3 14.4 14.5 14.6 14.7 14.8 14.9 14.10 14.11 14.12 14.13 14.14 14.15 14.16 14.17 14.18 14.19 14.20 14.21 14.22 14.23 14.24 14.25
14.26 14.27
14.28 14.29 14.30 14.31 14.32 14.33 15.1 15.2 15.3 15.4 15.5 15.6 15.7 15.8 15.9 15.10 15.11 15.12 15.13 15.14 15.15 15.16
15.17 15.18
15.19 15.20 15.21 15.22 15.23 15.24
15.25 15.26
15.27 15.28 15.29 15.30 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
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 18.1 18.2 18.3 18.4 18.5 18.6 18.7 18.8 18.9 18.10 18.11 18.12 18.13 18.14 18.15 18.16 18.17 18.18 18.19 18.20 18.21 18.22 18.23 18.24 18.25 18.26 18.27 18.28 18.29 18.30 18.31 18.32 18.33 18.34 19.1 19.2 19.3 19.4
19.5 19.6
19.7 19.8 19.9 19.10 19.11 19.12 19.13 19.14 19.15 19.16 19.17 19.18 19.19 19.20 19.21
19.22 19.23
19.24 19.25 19.26 19.27 19.28 19.29 19.30 19.31 19.32 19.33 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 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 23.1 23.2 23.3 23.4 23.5 23.6 23.7 23.8 23.9 23.10 23.11 23.12 23.13 23.14 23.15 23.16 23.17 23.18 23.19 23.20 23.21 23.22 23.23 23.24 23.25 23.26 23.27 23.28 23.29 23.30 23.31 23.32 23.33 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 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 26.1 26.2 26.3 26.4 26.5 26.6 26.7 26.8 26.9 26.10 26.11 26.12 26.13 26.14 26.15 26.16 26.17 26.18 26.19 26.20 26.21 26.22 26.23 26.24 26.25 26.26 26.27 26.28 26.29 26.30 26.31 26.32 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 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 29.1 29.2 29.3 29.4 29.5 29.6 29.7 29.8 29.9 29.10 29.11 29.12 29.13
29.14 29.15
29.16 29.17 29.18 29.19 29.20 29.21 29.22 29.23 29.24 29.25 29.26 29.27 29.28 29.29 29.30 29.31 29.32 30.1 30.2 30.3 30.4 30.5 30.6 30.7 30.8 30.9 30.10 30.11 30.12 30.13 30.14 30.15 30.16 30.17 30.18 30.19 30.20 30.21 30.22 30.23 30.24 30.25 30.26 30.27 30.28 30.29 30.30
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 34.1 34.2 34.3
34.4 34.5
34.6 34.7 34.8 34.9 34.10 34.11 34.12 34.13 34.14 34.15 34.16 34.17 34.18 34.19 34.20 34.21 34.22 34.23 34.24 34.25 34.26 34.27 34.28 34.29 34.30 34.31 34.32 34.33 34.34 34.35 34.36 34.37 34.38 34.39 34.40 35.1 35.2 35.3 35.4 35.5 35.6 35.7 35.8 35.9 35.10 35.11 35.12 35.13 35.14 35.15 35.16 35.17 35.18 35.19 35.20 35.21 35.22 35.23 35.24 35.25 35.26 35.27 35.28 35.29 35.30 35.31 35.32 35.33 35.34 35.35 35.36 35.37 35.38 35.39 35.40 35.41 35.42 35.43 35.44 35.45 35.46 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
36.33
37.1 37.2 37.3 37.4 37.5 37.6 37.7 37.8 37.9 37.10 37.11 37.12 37.13 37.14 37.15 37.16 37.17 37.18 37.19 37.20 37.21 37.22 37.23 37.24 37.25 37.26 37.27 37.28 37.29 37.30 37.31 37.32 37.33 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 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 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 42.1 42.2 42.3 42.4 42.5 42.6 42.7
42.8
42.9 42.10 42.11 42.12 42.13 42.14 42.15 42.16 42.17 42.18 42.19 42.20 42.21 42.22 42.23 42.24 42.25 42.26 42.27 42.28 42.29 42.30 42.31 42.32
43.1
43.2 43.3 43.4 43.5 43.6 43.7 43.8 43.9 43.10 43.11 43.12 43.13 43.14 43.15 43.16 43.17 43.18 43.19 43.20 43.21 43.22 43.23 43.24 43.25 43.26 43.27 43.28 43.29 43.30 43.31 43.32 44.1 44.2 44.3 44.4 44.5 44.6 44.7 44.8 44.9 44.10 44.11 44.12 44.13 44.14 44.15 44.16 44.17 44.18 44.19 44.20 44.21 44.22 44.23 44.24 44.25
44.26 44.27
44.28 44.29 44.30 44.31 44.32 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
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 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 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 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 50.1 50.2 50.3 50.4 50.5 50.6 50.7
50.8
50.9 50.10 50.11 50.12 50.13 50.14 50.15 50.16 50.17 50.18 50.19 50.20 50.21 50.22 50.23 50.24 50.25 50.26 50.27 50.28 50.29 50.30 50.31 50.32 50.33 51.1 51.2 51.3 51.4 51.5 51.6 51.7 51.8 51.9 51.10 51.11 51.12 51.13 51.14 51.15 51.16 51.17 51.18 51.19 51.20 51.21 51.22 51.23 51.24 51.25 51.26 51.27
51.28 51.29 51.30 51.31 51.32 51.33 51.34 52.1 52.2 52.3 52.4 52.5 52.6 52.7 52.8 52.9 52.10 52.11 52.12 52.13 52.14 52.15 52.16 52.17 52.18 52.19 52.20 52.21 52.22 52.23 52.24 52.25 52.26 52.27 52.28 52.29 52.30 52.31 52.32 52.33 52.34 52.35 53.1 53.2 53.3 53.4 53.5 53.6 53.7 53.8 53.9 53.10 53.11 53.12 53.13 53.14 53.15 53.16 53.17 53.18 53.19 53.20 53.21 53.22 53.23 53.24 53.25 53.26 53.27 53.28 53.29 53.30 53.31 53.32 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 55.31 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 57.1 57.2 57.3 57.4 57.5 57.6 57.7 57.8 57.9 57.10 57.11 57.12 57.13 57.14 57.15 57.16 57.17 57.18 57.19 57.20 57.21 57.22 57.23 57.24 57.25
57.26
57.27 57.28 57.29 57.30 57.31 57.32 58.1 58.2 58.3 58.4 58.5 58.6 58.7 58.8 58.9 58.10 58.11 58.12 58.13 58.14 58.15 58.16 58.17 58.18 58.19 58.20 58.21 58.22 58.23 58.24 58.25 58.26 58.27 58.28 58.29 58.30 58.31 58.32 59.1 59.2 59.3 59.4 59.5 59.6 59.7 59.8 59.9 59.10 59.11 59.12 59.13 59.14 59.15 59.16 59.17 59.18 59.19 59.20 59.21 59.22 59.23 59.24 59.25 59.26 59.27 59.28 59.29 59.30 59.31 59.32 59.33 59.34 59.35 60.1 60.2 60.3 60.4 60.5 60.6 60.7 60.8 60.9 60.10 60.11 60.12 60.13 60.14 60.15 60.16 60.17 60.18 60.19 60.20 60.21 60.22 60.23 60.24 60.25 60.26 60.27 60.28 60.29 60.30 60.31 60.32 61.1 61.2 61.3 61.4 61.5 61.6 61.7 61.8 61.9 61.10 61.11 61.12 61.13 61.14 61.15 61.16 61.17 61.18 61.19 61.20 61.21 61.22 61.23 61.24 61.25 61.26 61.27 61.28 61.29 61.30 61.31 61.32 62.1 62.2 62.3 62.4 62.5 62.6 62.7 62.8 62.9 62.10 62.11 62.12 62.13 62.14 62.15 62.16 62.17 62.18 62.19 62.20 62.21 62.22 62.23 62.24 62.25 62.26 62.27 62.28 62.29 62.30 62.31 62.32 62.33 63.1 63.2 63.3 63.4 63.5 63.6 63.7 63.8 63.9 63.10 63.11 63.12 63.13 63.14 63.15 63.16 63.17 63.18 63.19 63.20 63.21 63.22 63.23 63.24 63.25 63.26 63.27 63.28 63.29 63.30 63.31 63.32 63.33 63.34 63.35 64.1 64.2 64.3 64.4 64.5 64.6 64.7 64.8
64.9
64.10 64.11 64.12 64.13 64.14 64.15 64.16 64.17 64.18 64.19 64.20 64.21 64.22 64.23 64.24 64.25 64.26 64.27 64.28 64.29 64.30 64.31 64.32 64.33 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 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 68.33 69.1 69.2 69.3 69.4 69.5 69.6 69.7 69.8 69.9 69.10 69.11 69.12 69.13 69.14 69.15 69.16
69.17 69.18
69.19 69.20 69.21 69.22 69.23 69.24 69.25 69.26 69.27 69.28 69.29 69.30 69.31 69.32 69.33 70.1 70.2 70.3 70.4 70.5
70.6 70.7
70.8 70.9 70.10 70.11 70.12 70.13 70.14 70.15 70.16 70.17 70.18 70.19
70.20 70.21
70.22 70.23 70.24 70.25 70.26 70.27 70.28 70.29 70.30 70.31 70.32 70.33 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 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 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
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 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 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 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 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 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 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 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
86.1 86.2 86.3 86.4 86.5 86.6 86.7 86.8 86.9 86.10 86.11 86.12 86.13 86.14 86.15 86.16 86.17 86.18 86.19 86.20 86.21 86.22 86.23 86.24 86.25 86.26 86.27 86.28 86.29
86.30 86.31 86.32 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
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
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 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 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 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 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
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
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 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 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 99.28 100.1 100.2 100.3 100.4 100.5 100.6 100.7 100.8 100.9 100.10 100.11 100.12 100.13 100.14 100.15 100.16 100.17 100.18 100.19 100.20 100.21 100.22 100.23 100.24 100.25 100.26 100.27 100.28 100.29 100.30 100.31 100.32 100.33 100.34 101.1 101.2 101.3 101.4 101.5 101.6 101.7 101.8 101.9 101.10 101.11 101.12 101.13 101.14 101.15 101.16 101.17 101.18 101.19 101.20 101.21 101.22 101.23 101.24 101.25 101.26 101.27 101.28 101.29 101.30 101.31 101.32 102.1 102.2 102.3 102.4 102.5 102.6 102.7 102.8 102.9 102.10 102.11 102.12 102.13 102.14 102.15 102.16 102.17 102.18 102.19 102.20 102.21 102.22 102.23 102.24 102.25 102.26 102.27 102.28 102.29 102.30 102.31 103.1 103.2 103.3 103.4 103.5 103.6 103.7 103.8 103.9 103.10 103.11 103.12 103.13 103.14 103.15 103.16 103.17
103.18
103.19 103.20 103.21 103.22 103.23 103.24 103.25 103.26 103.27 103.28
103.29
104.1 104.2 104.3 104.4 104.5 104.6 104.7 104.8 104.9 104.10 104.11 104.12 104.13 104.14 104.15 104.16
104.17
104.18 104.19 104.20 104.21 104.22 104.23 104.24 104.25 104.26 104.27 104.28 104.29 104.30 104.31 104.32 104.33 104.34 105.1 105.2 105.3 105.4 105.5 105.6 105.7 105.8 105.9 105.10 105.11 105.12 105.13 105.14 105.15 105.16 105.17 105.18 105.19 105.20 105.21 105.22 105.23 105.24 105.25 105.26 105.27 105.28 105.29 105.30 105.31 105.32 105.33 106.1 106.2 106.3 106.4
106.5
106.6 106.7 106.8 106.9 106.10 106.11 106.12 106.13 106.14 106.15 106.16 106.17 106.18 106.19 106.20 106.21 106.22 106.23 106.24 106.25 106.26 106.27 106.28 106.29 106.30 106.31 106.32 106.33 107.1 107.2
107.3 107.4
107.5 107.6 107.7 107.8 107.9 107.10 107.11 107.12 107.13 107.14 107.15 107.16 107.17 107.18 107.19 107.20 107.21 107.22 107.23 107.24 107.25 107.26 107.27 107.28 107.29 107.30 107.31 107.32 107.33 107.34 108.1 108.2 108.3 108.4 108.5 108.6 108.7 108.8 108.9 108.10 108.11 108.12 108.13 108.14 108.15 108.16 108.17 108.18 108.19 108.20 108.21 108.22 108.23 108.24 108.25 108.26 108.27 108.28
108.29
108.30 108.31 108.32 109.1 109.2 109.3 109.4 109.5 109.6 109.7 109.8 109.9 109.10 109.11 109.12 109.13
109.14 109.15
109.16 109.17 109.18 109.19 109.20 109.21 109.22 109.23 109.24 109.25 109.26 109.27 109.28 109.29
109.30 109.31
110.1 110.2 110.3 110.4 110.5 110.6 110.7
110.8 110.9
110.10 110.11 110.12 110.13 110.14 110.15 110.16 110.17 110.18 110.19 110.20 110.21 110.22 110.23 110.24 110.25 110.26 110.27 110.28 110.29 110.30 110.31 110.32 110.33 110.34 111.1 111.2 111.3
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
112.1 112.2
112.3 112.4 112.5 112.6 112.7 112.8 112.9 112.10 112.11 112.12 112.13 112.14 112.15 112.16 112.17 112.18 112.19 112.20 112.21 112.22 112.23
112.24
112.25 112.26 112.27 112.28 112.29 112.30 112.31 113.1 113.2 113.3
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
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
114.15 114.16 114.17 114.18 114.19 114.20 114.21 114.22 114.23 114.24 114.25 114.26 114.27 114.28 114.29 114.30 114.31 114.32 115.1 115.2 115.3 115.4 115.5 115.6 115.7 115.8 115.9 115.10 115.11 115.12 115.13 115.14 115.15 115.16 115.17
115.18 115.19 115.20
115.21 115.22 115.23 115.24 115.25 115.26 115.27 115.28 115.29 115.30 115.31 115.32 115.33 115.34 116.1 116.2 116.3 116.4 116.5 116.6 116.7 116.8
116.9 116.10 116.11
116.12 116.13 116.14 116.15 116.16 116.17 116.18 116.19 116.20 116.21 116.22 116.23 116.24 116.25 116.26 116.27 116.28 116.29 116.30 116.31 116.32 116.33 117.1 117.2 117.3 117.4 117.5 117.6 117.7 117.8 117.9 117.10 117.11 117.12
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
117.26 117.27 117.28 117.29 117.30 117.31 118.1 118.2 118.3 118.4 118.5 118.6 118.7 118.8 118.9 118.10 118.11 118.12 118.13
118.14 118.15
118.16 118.17 118.18 118.19 118.20 118.21 118.22 118.23 118.24 118.25 118.26 118.27 118.28 118.29 118.30 118.31 118.32 119.1 119.2 119.3
119.4 119.5 119.6
119.7 119.8 119.9 119.10 119.11 119.12 119.13 119.14
119.15 119.16
119.17 119.18 119.19 119.20 119.21 119.22 119.23 119.24 119.25 119.26 119.27 119.28 119.29 119.30 119.31 119.32 120.1 120.2 120.3 120.4 120.5 120.6
120.7 120.8 120.9
120.10 120.11 120.12 120.13 120.14 120.15 120.16 120.17 120.18 120.19 120.20
120.21 120.22 120.23
120.24 120.25 120.26 120.27 120.28 120.29 120.30 120.31 120.32 121.1 121.2
121.3 121.4 121.5
121.6 121.7 121.8 121.9 121.10 121.11 121.12 121.13 121.14 121.15 121.16 121.17 121.18 121.19
121.20 121.21 121.22
121.23 121.24 121.25 121.26 121.27 121.28 121.29 121.30 121.31 121.32 121.33 122.1 122.2
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
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
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
124.20 124.21 124.22 124.23 124.24 124.25 124.26 124.27 124.28 124.29 124.30 124.31 124.32 124.33 125.1 125.2 125.3 125.4 125.5 125.6 125.7 125.8 125.9 125.10 125.11 125.12 125.13 125.14 125.15 125.16 125.17 125.18 125.19 125.20 125.21 125.22 125.23 125.24 125.25 125.26 125.27 125.28 125.29 125.30 125.31 125.32 125.33 126.1 126.2
126.3 126.4 126.5
126.6 126.7 126.8 126.9 126.10 126.11 126.12 126.13 126.14 126.15 126.16 126.17 126.18 126.19 126.20 126.21 126.22 126.23 126.24 126.25 126.26 126.27 126.28 126.29 126.30 126.31 126.32 126.33 127.1 127.2 127.3 127.4 127.5 127.6 127.7 127.8
127.9 127.10 127.11
127.12 127.13 127.14 127.15 127.16 127.17 127.18 127.19 127.20 127.21 127.22 127.23 127.24 127.25 127.26 127.27 127.28 127.29 127.30 127.31 127.32 127.33 127.34 128.1 128.2 128.3 128.4 128.5 128.6 128.7 128.8 128.9 128.10 128.11 128.12 128.13 128.14
128.15 128.16 128.17
128.18 128.19 128.20 128.21 128.22 128.23 128.24 128.25 128.26 128.27 128.28 128.29 128.30 128.31 128.32 128.33 129.1 129.2 129.3 129.4 129.5 129.6 129.7 129.8 129.9 129.10 129.11 129.12 129.13 129.14 129.15 129.16 129.17
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
131.25 131.26 131.27 131.28 131.29 131.30 131.31 131.32 132.1 132.2 132.3 132.4 132.5 132.6 132.7 132.8 132.9 132.10 132.11 132.12 132.13 132.14 132.15 132.16 132.17 132.18 132.19 132.20 132.21 132.22 132.23 132.24 132.25 132.26 132.27 132.28 132.29
132.30 132.31 132.32
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
134.4 134.5 134.6 134.7 134.8 134.9 134.10 134.11 134.12 134.13 134.14 134.15 134.16 134.17 134.18 134.19 134.20 134.21 134.22 134.23 134.24 134.25 134.26 134.27 134.28 134.29 134.30 134.31 134.32 135.1 135.2 135.3 135.4 135.5 135.6 135.7 135.8
135.9 135.10
135.11 135.12 135.13 135.14 135.15 135.16 135.17 135.18 135.19 135.20 135.21 135.22 135.23 135.24 135.25 135.26 135.27 135.28 135.29 135.30 135.31 135.32 135.33 136.1 136.2 136.3 136.4 136.5 136.6 136.7 136.8
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
137.17 137.18 137.19 137.20 137.21 137.22 137.23 137.24 137.25 137.26 137.27 137.28 137.29 137.30 137.31 138.1 138.2 138.3 138.4 138.5 138.6 138.7 138.8 138.9 138.10 138.11 138.12 138.13 138.14 138.15 138.16 138.17 138.18 138.19 138.20 138.21 138.22 138.23 138.24 138.25 138.26 138.27 138.28 138.29 138.30 138.31 139.1 139.2 139.3 139.4 139.5 139.6 139.7 139.8 139.9 139.10 139.11
139.12
139.13 139.14 139.15 139.16 139.17 139.18 139.19 139.20 139.21 139.22 139.23 139.24 139.25 139.26 139.27 139.28 139.29 139.30 139.31 140.1 140.2 140.3 140.4 140.5 140.6 140.7 140.8 140.9 140.10 140.11 140.12
140.13
140.14 140.15 140.16 140.17 140.18 140.19 140.20 140.21 140.22 140.23 140.24 140.25 140.26 140.27 140.28 140.29 140.30 140.31 140.32 140.33 141.1 141.2 141.3 141.4 141.5 141.6 141.7 141.8
141.9 141.10
141.11 141.12 141.13 141.14 141.15 141.16 141.17 141.18 141.19 141.20 141.21 141.22 141.23 141.24 141.25 141.26 141.27 141.28 141.29 141.30 141.31 142.1 142.2 142.3 142.4 142.5 142.6 142.7 142.8 142.9 142.10 142.11 142.12 142.13 142.14 142.15 142.16 142.17 142.18 142.19 142.20 142.21 142.22 142.23 142.24 142.25 142.26 142.27
142.28 142.29 142.30
143.1 143.2 143.3 143.4 143.5 143.6 143.7 143.8 143.9 143.10 143.11 143.12 143.13 143.14 143.15 143.16 143.17 143.18 143.19 143.20 143.21 143.22 143.23 143.24 143.25 143.26 143.27 143.28 143.29 143.30 143.31 143.32 143.33 143.34 144.1 144.2 144.3 144.4 144.5 144.6 144.7 144.8 144.9 144.10
144.11 144.12 144.13
144.14 144.15 144.16 144.17 144.18 144.19 144.20
144.21 144.22 144.23
144.24 144.25 144.26 144.27 144.28 144.29 144.30 144.31 145.1 145.2 145.3 145.4 145.5 145.6 145.7 145.8 145.9 145.10 145.11 145.12 145.13 145.14 145.15 145.16 145.17 145.18 145.19 145.20 145.21 145.22 145.23 145.24 145.25 145.26 145.27 145.28 145.29 145.30 145.31 145.32 145.33 145.34 145.35 145.36 146.1 146.2 146.3 146.4 146.5 146.6 146.7 146.8 146.9 146.10 146.11 146.12 146.13 146.14 146.15 146.16 146.17 146.18 146.19 146.20 146.21 146.22 146.23 146.24 146.25 146.26 146.27 146.28 146.29 146.30 146.31 146.32 147.1 147.2 147.3 147.4 147.5 147.6 147.7 147.8 147.9 147.10 147.11 147.12 147.13 147.14 147.15 147.16 147.17 147.18 147.19 147.20 147.21 147.22 147.23 147.24 147.25 147.26 147.27 147.28 147.29 147.30 147.31 148.1
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
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
150.27 150.28 150.29 150.30 150.31 151.1 151.2 151.3 151.4 151.5 151.6 151.7
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
153.15 153.16 153.17 153.18 153.19 153.20 153.21 153.22 153.23 153.24 153.25 153.26 153.27 153.28 153.29 153.30 153.31 153.32 153.33 154.1 154.2 154.3 154.4 154.5 154.6 154.7
154.8 154.9 154.10 154.11 154.12 154.13 154.14 154.15 154.16 154.17 154.18 154.19 154.20 154.21 154.22 154.23 154.24 154.25 154.26 154.27 154.28 154.29 154.30 154.31 155.1 155.2
155.3 155.4 155.5 155.6 155.7 155.8 155.9 155.10 155.11 155.12 155.13 155.14 155.15 155.16 155.17 155.18 155.19 155.20 155.21 155.22 155.23 155.24 155.25 155.26 155.27 155.28 155.29 155.30 155.31 155.32 155.33 155.34 156.1 156.2 156.3 156.4 156.5 156.6 156.7 156.8 156.9 156.10 156.11 156.12 156.13 156.14 156.15 156.16 156.17 156.18 156.19 156.20 156.21 156.22
156.23 156.24 156.25 156.26 156.27 156.28 156.29 156.30 156.31
157.1 157.2 157.3 157.4 157.5 157.6 157.7 157.8 157.9 157.10 157.11 157.12 157.13 157.14 157.15 157.16 157.17 157.18 157.19 157.20 157.21 157.22 157.23 157.24 157.25 157.26 157.27 157.28 157.29 157.30 157.31 157.32 157.33 158.1 158.2
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
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
160.29 160.30 160.31 160.32 160.33 160.34 161.1 161.2 161.3 161.4 161.5 161.6 161.7 161.8 161.9 161.10 161.11 161.12 161.13 161.14 161.15 161.16 161.17 161.18 161.19 161.20 161.21 161.22 161.23 161.24 161.25 161.26 161.27 161.28 161.29 161.30 161.31 161.32 162.1 162.2 162.3 162.4 162.5 162.6 162.7 162.8 162.9 162.10 162.11 162.12 162.13 162.14 162.15 162.16 162.17 162.18 162.19
162.20 162.21
162.22 162.23 162.24 162.25 162.26 162.27 162.28 162.29 162.30 162.31 162.32 163.1 163.2 163.3 163.4
163.5 163.6
163.7 163.8 163.9 163.10 163.11 163.12
163.13 163.14
163.15 163.16 163.17 163.18 163.19
163.20 163.21
163.22 163.23 163.24 163.25 163.26 163.27 163.28 163.29 163.30 163.31 164.1 164.2 164.3 164.4 164.5 164.6 164.7
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
165.22 165.23 165.24 165.25 165.26 165.27 165.28 165.29 165.30 165.31 165.32 165.33 166.1 166.2 166.3 166.4 166.5 166.6
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
167.27 167.28 167.29 167.30 167.31 167.32 168.1 168.2 168.3 168.4 168.5 168.6 168.7 168.8 168.9 168.10 168.11 168.12
168.13 168.14
168.15 168.16 168.17 168.18 168.19 168.20
168.21 168.22
168.23 168.24 168.25 168.26 168.27 168.28 168.29 168.30 169.1 169.2 169.3 169.4 169.5 169.6 169.7 169.8 169.9 169.10 169.11 169.12 169.13 169.14 169.15 169.16 169.17 169.18
169.19 169.20
169.21 169.22 169.23 169.24 169.25 169.26 169.27 169.28 169.29 169.30 169.31 170.1 170.2 170.3 170.4 170.5 170.6 170.7 170.8
170.9
170.10 170.11 170.12 170.13 170.14 170.15 170.16 170.17 170.18 170.19 170.20 170.21 170.22 170.23 170.24 170.25 170.26 170.27 170.28 170.29 170.30 170.31 170.32 170.33 170.34 171.1 171.2 171.3 171.4 171.5 171.6 171.7 171.8 171.9 171.10 171.11 171.12 171.13 171.14 171.15 171.16 171.17 171.18 171.19 171.20 171.21 171.22 171.23 171.24 171.25 171.26 171.27 171.28 171.29 171.30 171.31 171.32 171.33 171.34 171.35 172.1 172.2 172.3 172.4 172.5 172.6 172.7 172.8
172.9
172.10 172.11 172.12 172.13 172.14 172.15 172.16 172.17 172.18 172.19 172.20 172.21 172.22 172.23 172.24 172.25 172.26 172.27 172.28 172.29 172.30 172.31 173.1 173.2 173.3 173.4 173.5 173.6 173.7 173.8 173.9 173.10 173.11 173.12 173.13 173.14 173.15 173.16 173.17 173.18 173.19 173.20 173.21 173.22 173.23 173.24 173.25 173.26 173.27 173.28 173.29 174.1 174.2 174.3 174.4 174.5 174.6 174.7 174.8 174.9 174.10 174.11 174.12 174.13 174.14 174.15 174.16 174.17 174.18 174.19 174.20 174.21 174.22 174.23 174.24 174.25 174.26 174.27 174.28 174.29 174.30 174.31 174.32 175.1 175.2 175.3 175.4 175.5 175.6 175.7 175.8 175.9 175.10 175.11 175.12 175.13 175.14 175.15 175.16
175.17
175.18 175.19 175.20 175.21 175.22 175.23 175.24 175.25 175.26
175.27
175.28 175.29 175.30 176.1 176.2 176.3 176.4 176.5 176.6 176.7 176.8 176.9 176.10 176.11 176.12 176.13
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
177.1 177.2 177.3 177.4 177.5 177.6 177.7 177.8 177.9 177.10 177.11
177.12
177.13 177.14 177.15 177.16 177.17 177.18 177.19 177.20 177.21 177.22 177.23 177.24 177.25 177.26
177.27 177.28 177.29 177.30 177.31 178.1 178.2 178.3 178.4 178.5 178.6 178.7 178.8 178.9 178.10 178.11 178.12 178.13 178.14 178.15 178.16 178.17 178.18 178.19 178.20 178.21 178.22 178.23 178.24 178.25 178.26
178.27 178.28 178.29 178.30 178.31 178.32 178.33 179.1 179.2 179.3 179.4 179.5 179.6 179.7 179.8 179.9
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
180.1 180.2 180.3 180.4 180.5 180.6 180.7 180.8 180.9 180.10 180.11 180.12 180.13 180.14 180.15 180.16 180.17 180.18 180.19 180.20 180.21 180.22 180.23 180.24 180.25 180.26 180.27 180.28 180.29 180.30
180.31 180.32 180.33 180.34 181.1 181.2 181.3 181.4 181.5 181.6 181.7 181.8 181.9 181.10 181.11 181.12
181.13 181.14 181.15 181.16 181.17 181.18 181.19 181.20 181.21 181.22 181.23 181.24 181.25 181.26 181.27 181.28 181.29 181.30 181.31 181.32 181.33
182.1 182.2 182.3 182.4 182.5 182.6 182.7 182.8
182.9 182.10 182.11 182.12
182.13 182.14 182.15 182.16 182.17 182.18
182.19 182.20 182.21 182.22 182.23 182.24 182.25 182.26 182.27 182.28 182.29 182.30 182.31 182.32 183.1 183.2 183.3 183.4 183.5 183.6 183.7 183.8 183.9 183.10 183.11 183.12 183.13
183.14 183.15 183.16 183.17 183.18 183.19 183.20 183.21 183.22 183.23 183.24 183.25 183.26 183.27 183.28
183.29 183.30 183.31 183.32 183.33 184.1 184.2 184.3 184.4 184.5 184.6 184.7 184.8 184.9 184.10 184.11 184.12 184.13 184.14 184.15
184.16 184.17 184.18 184.19 184.20 184.21 184.22 184.23 184.24 184.25 184.26 184.27 184.28 184.29 184.30 184.31 184.32 184.33
185.1 185.2 185.3 185.4 185.5 185.6 185.7 185.8 185.9 185.10 185.11 185.12 185.13 185.14 185.15 185.16 185.17 185.18 185.19 185.20 185.21 185.22 185.23 185.24 185.25 185.26 185.27 185.28 185.29 185.30 185.31 185.32 185.33 185.34 185.35 186.1 186.2 186.3 186.4 186.5 186.6 186.7 186.8 186.9 186.10 186.11 186.12 186.13 186.14 186.15 186.16 186.17 186.18 186.19 186.20 186.21 186.22 186.23 186.24 186.25 186.26 186.27 186.28 186.29 186.30 186.31 186.32 186.33
187.1 187.2 187.3 187.4 187.5 187.6 187.7 187.8 187.9 187.10 187.11 187.12 187.13 187.14 187.15 187.16 187.17 187.18 187.19 187.20 187.21 187.22 187.23 187.24 187.25 187.26 187.27 187.28 187.29 187.30 187.31 187.32 188.1 188.2 188.3 188.4 188.5 188.6 188.7 188.8
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
189.26 189.27 189.28 189.29 189.30 189.31 189.32 189.33 189.34 190.1 190.2 190.3 190.4 190.5 190.6 190.7 190.8 190.9 190.10 190.11 190.12
190.13 190.14 190.15 190.16 190.17 190.18 190.19 190.20 190.21 190.22 190.23 190.24 190.25 190.26 190.27 190.28 190.29 190.30 190.31 190.32 191.1 191.2 191.3 191.4 191.5 191.6 191.7 191.8 191.9 191.10 191.11 191.12 191.13 191.14 191.15 191.16 191.17 191.18 191.19 191.20 191.21
191.22 191.23 191.24 191.25 191.26 191.27 191.28 191.29 191.30 191.31 191.32 192.1 192.2 192.3 192.4 192.5 192.6 192.7 192.8 192.9 192.10 192.11
192.12 192.13 192.14 192.15 192.16 192.17 192.18 192.19 192.20 192.21 192.22 192.23
192.24 192.25 192.26 192.27 192.28 192.29 192.30
193.1 193.2 193.3 193.4 193.5 193.6 193.7 193.8 193.9 193.10 193.11
193.12 193.13 193.14 193.15 193.16 193.17 193.18 193.19 193.20 193.21 193.22 193.23 193.24 193.25 193.26 193.27 193.28 193.29 193.30 193.31 193.32 193.33 194.1 194.2 194.3 194.4 194.5 194.6 194.7 194.8
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
194.27 194.28 194.29 194.30 195.1 195.2 195.3 195.4 195.5 195.6 195.7 195.8 195.9 195.10 195.11 195.12 195.13 195.14 195.15 195.16 195.17 195.18 195.19 195.20 195.21 195.22
195.23 195.24 195.25
195.26 195.27 195.28 195.29 195.30 195.31 195.32 196.1 196.2 196.3 196.4 196.5 196.6 196.7 196.8 196.9 196.10 196.11 196.12 196.13 196.14 196.15
196.16 196.17
196.18 196.19 196.20 196.21 196.22 196.23 196.24 196.25 196.26 196.27 196.28 196.29 196.30 196.31 197.1 197.2
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
197.24 197.25 197.26 197.27 197.28 197.29 197.30 197.31 198.1 198.2 198.3 198.4 198.5 198.6
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
198.26 198.27 198.28 198.29 198.30 198.31 198.32 199.1 199.2 199.3 199.4 199.5 199.6 199.7 199.8 199.9 199.10 199.11 199.12 199.13 199.14 199.15 199.16 199.17 199.18 199.19 199.20 199.21 199.22 199.23 199.24 199.25 199.26 199.27 199.28 199.29 199.30 199.31 199.32 199.33 200.1 200.2 200.3 200.4 200.5 200.6 200.7 200.8 200.9 200.10 200.11 200.12 200.13 200.14 200.15
200.16 200.17 200.18
200.19 200.20 200.21 200.22 200.23 200.24 200.25 200.26 200.27 200.28 200.29 200.30 200.31 200.32 200.33 201.1 201.2 201.3 201.4 201.5 201.6 201.7 201.8 201.9 201.10 201.11
201.12 201.13
201.14 201.15 201.16 201.17 201.18 201.19 201.20 201.21 201.22 201.23 201.24 201.25 201.26 201.27 201.28 201.29 201.30 201.31 201.32 202.1 202.2 202.3 202.4 202.5 202.6 202.7 202.8 202.9 202.10 202.11
202.12 202.13
202.14 202.15 202.16 202.17 202.18 202.19 202.20 202.21 202.22 202.23 202.24 202.25 202.26 202.27 202.28 202.29 202.30 202.31 202.32 202.33 203.1 203.2 203.3 203.4 203.5 203.6 203.7 203.8 203.9 203.10 203.11 203.12 203.13 203.14 203.15 203.16 203.17
203.18 203.19
203.20 203.21 203.22 203.23 203.24 203.25 203.26 203.27 203.28 203.29 203.30 203.31 203.32 204.1 204.2 204.3 204.4 204.5 204.6 204.7 204.8 204.9 204.10 204.11 204.12 204.13
204.14
204.15 204.16 204.17 204.18 204.19 204.20 204.21 204.22 204.23 204.24 204.25 204.26 204.27 204.28 204.29 204.30 204.31 205.1 205.2 205.3 205.4 205.5
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
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
206.23 206.24 206.25 206.26 206.27 206.28 206.29 206.30 206.31 207.1 207.2 207.3 207.4 207.5 207.6 207.7 207.8 207.9 207.10 207.11 207.12 207.13 207.14 207.15 207.16 207.17 207.18 207.19 207.20 207.21 207.22 207.23 207.24 207.25 207.26 207.27 207.28 207.29 207.30 207.31 207.32 207.33 208.1 208.2 208.3 208.4 208.5 208.6 208.7 208.8 208.9 208.10 208.11 208.12 208.13 208.14 208.15 208.16 208.17 208.18 208.19 208.20 208.21
208.22
208.23 208.24 208.25 208.26 208.27 208.28
208.29
208.30 208.31 209.1 209.2 209.3 209.4 209.5 209.6 209.7 209.8 209.9 209.10 209.11 209.12 209.13 209.14 209.15 209.16 209.17 209.18 209.19 209.20 209.21
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
210.23 210.24 210.25 210.26 210.27 210.28 210.29 210.30 211.1 211.2 211.3 211.4 211.5 211.6 211.7 211.8 211.9 211.10 211.11 211.12 211.13 211.14 211.15 211.16 211.17 211.18 211.19 211.20 211.21 211.22 211.23 211.24 211.25 211.26 211.27 211.28 211.29 211.30 211.31 211.32 211.33 212.1 212.2 212.3 212.4 212.5 212.6 212.7
212.8 212.9
212.10 212.11 212.12 212.13 212.14 212.15 212.16 212.17 212.18 212.19 212.20 212.21 212.22 212.23 212.24 212.25 212.26 212.27 212.28 212.29 212.30
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
213.22 213.23 213.24 213.25 213.26 213.27 213.28 213.29 214.1 214.2 214.3 214.4 214.5
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
214.28 214.29 214.30 215.1 215.2 215.3 215.4
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
216.1 216.2 216.3 216.4 216.5 216.6 216.7
216.8
216.9 216.10 216.11 216.12 216.13 216.14 216.15 216.16 216.17 216.18
216.19 216.20
216.21 216.22 216.23 216.24 216.25 216.26 216.27 216.28 216.29 216.30 216.31 217.1 217.2 217.3 217.4 217.5 217.6 217.7 217.8 217.9
217.10
217.11 217.12 217.13 217.14 217.15 217.16 217.17 217.18 217.19 217.20 217.21 217.22 217.23 217.24 217.25 217.26 217.27 217.28 217.29 217.30 218.1 218.2 218.3 218.4 218.5 218.6 218.7 218.8 218.9 218.10 218.11
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
218.28 218.29 219.1 219.2 219.3 219.4 219.5
219.6
219.7 219.8 219.9 219.10 219.11 219.12 219.13 219.14 219.15
219.16 219.17
219.18 219.19 219.20 219.21 219.22 219.23 219.24 219.25 219.26 219.27 219.28 219.29 219.30 220.1 220.2 220.3 220.4 220.5 220.6 220.7 220.8 220.9 220.10 220.11 220.12 220.13 220.14 220.15 220.16 220.17 220.18 220.19 220.20 220.21 220.22 220.23 220.24 220.25 220.26 220.27 220.28 220.29 220.30 220.31 220.32 220.33 220.34 221.1 221.2 221.3 221.4 221.5 221.6 221.7 221.8 221.9 221.10 221.11 221.12 221.13 221.14 221.15 221.16 221.17 221.18 221.19 221.20 221.21 221.22 221.23 221.24 221.25 221.26 221.27 221.28 221.29 221.30 221.31 221.32 221.33 221.34 221.35 222.1 222.2 222.3 222.4 222.5 222.6 222.7 222.8
222.9
222.10 222.11 222.12 222.13 222.14 222.15
222.16
222.17 222.18 222.19 222.20 222.21 222.22 222.23 222.24 222.25 222.26 222.27 222.28 222.29 222.30 222.31 222.32 223.1 223.2 223.3 223.4 223.5
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
224.19 224.20 224.21 224.22 224.23 224.24 224.25 224.26 224.27 224.28 224.29 224.30 224.31 224.32 224.33 225.1 225.2 225.3 225.4 225.5 225.6 225.7 225.8 225.9 225.10 225.11 225.12 225.13 225.14 225.15 225.16 225.17 225.18 225.19 225.20 225.21 225.22 225.23 225.24
225.25
225.26 225.27 225.28 225.29 225.30 225.31 226.1 226.2
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
226.20 226.21 226.22 226.23 226.24 226.25 226.26 226.27 226.28 226.29 226.30 226.31 226.32 227.1 227.2 227.3 227.4 227.5 227.6 227.7 227.8 227.9 227.10 227.11 227.12 227.13 227.14 227.15 227.16 227.17 227.18 227.19 227.20 227.21 227.22 227.23 227.24 227.25 227.26 227.27 227.28 227.29 227.30 227.31 227.32 227.33 227.34 227.35 228.1 228.2 228.3 228.4 228.5 228.6 228.7 228.8 228.9 228.10 228.11 228.12 228.13 228.14 228.15 228.16 228.17 228.18 228.19 228.20 228.21 228.22 228.23
228.24
228.25 228.26 228.27 228.28 228.29 228.30 228.31 228.32 228.33 228.34 229.1 229.2 229.3 229.4 229.5 229.6 229.7 229.8 229.9 229.10 229.11 229.12 229.13 229.14 229.15 229.16 229.17 229.18 229.19 229.20 229.21 229.22 229.23 229.24 229.25 229.26 229.27 229.28 229.29 229.30 229.31 229.32 229.33 230.1 230.2 230.3 230.4 230.5 230.6 230.7 230.8
230.9 230.10
230.11 230.12 230.13 230.14 230.15 230.16 230.17 230.18 230.19 230.20 230.21 230.22 230.23 230.24 230.25 230.26 230.27 230.28 230.29 230.30 230.31 230.32 231.1 231.2 231.3 231.4 231.5 231.6 231.7 231.8 231.9 231.10 231.11 231.12 231.13 231.14 231.15 231.16 231.17 231.18 231.19 231.20 231.21 231.22
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
232.28
232.29 232.30 232.31 232.32 233.1 233.2
233.3
233.4 233.5 233.6 233.7 233.8 233.9 233.10 233.11 233.12 233.13 233.14 233.15 233.16 233.17 233.18 233.19 233.20 233.21 233.22 233.23 233.24 233.25 233.26 233.27 233.28 233.29 233.30 233.31 233.32 233.33 233.34 234.1 234.2 234.3
234.4
234.5 234.6 234.7 234.8 234.9 234.10 234.11 234.12 234.13 234.14 234.15 234.16 234.17 234.18 234.19 234.20 234.21 234.22 234.23 234.24 234.25 234.26 234.27 234.28 234.29 234.30 234.31 234.32 234.33 235.1 235.2 235.3 235.4 235.5 235.6 235.7 235.8 235.9 235.10 235.11 235.12 235.13 235.14 235.15 235.16 235.17 235.18 235.19 235.20 235.21 235.22 235.23 235.24 235.25 235.26 235.27 235.28 235.29 235.30 235.31 236.1 236.2 236.3 236.4 236.5 236.6 236.7 236.8 236.9 236.10 236.11 236.12 236.13 236.14 236.15 236.16 236.17 236.18 236.19 236.20 236.21 236.22 236.23 236.24 236.25 236.26 236.27 236.28 236.29 236.30 236.31 236.32 236.33 237.1 237.2 237.3 237.4 237.5 237.6 237.7 237.8 237.9 237.10 237.11 237.12 237.13 237.14 237.15 237.16 237.17 237.18
237.19
237.20 237.21 237.22 237.23 237.24 237.25 237.26 237.27 237.28 237.29 237.30 237.31 237.32 237.33 237.34 238.1 238.2 238.3 238.4 238.5 238.6 238.7 238.8 238.9 238.10 238.11 238.12 238.13 238.14 238.15 238.16 238.17 238.18 238.19 238.20 238.21 238.22 238.23 238.24 238.25 238.26 238.27 238.28 238.29 238.30 238.31 238.32 238.33 238.34 239.1 239.2 239.3 239.4 239.5 239.6 239.7 239.8 239.9
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
240.1 240.2 240.3 240.4 240.5 240.6 240.7
240.8 240.9
240.10 240.11 240.12 240.13 240.14 240.15 240.16 240.17 240.18 240.19 240.20 240.21 240.22 240.23 240.24 240.25 240.26 240.27 240.28 240.29 240.30 240.31 240.32
241.1 241.2 241.3
241.4 241.5 241.6
241.7 241.8
241.9 241.10 241.11
241.12 241.13 241.14 241.15 241.16 241.17 241.18 241.19 241.20 241.21
241.22
241.23 241.24 241.25 241.26 241.27 241.28 241.29 241.30 241.31 242.1 242.2 242.3 242.4 242.5 242.6 242.7 242.8 242.9 242.10 242.11 242.12 242.13 242.14 242.15 242.16 242.17 242.18 242.19 242.20 242.21 242.22 242.23 242.24 242.25 242.26 242.27 242.28 242.29 242.30
242.31 242.32
243.1 243.2 243.3 243.4 243.5 243.6 243.7 243.8 243.9 243.10 243.11 243.12 243.13 243.14 243.15 243.16 243.17 243.18 243.19 243.20 243.21 243.22 243.23 243.24 243.25 243.26 243.27 243.28 243.29 243.30 243.31 243.32 243.33 244.1 244.2 244.3 244.4 244.5 244.6 244.7 244.8
244.9
244.10 244.11 244.12 244.13 244.14
244.15
244.16 244.17 244.18 244.19 244.20 244.21 244.22 244.23 244.24 244.25 244.26 244.27 244.28 244.29
244.30 244.31
245.1 245.2 245.3 245.4 245.5 245.6 245.7 245.8 245.9
245.10 245.11
245.12 245.13 245.14 245.15 245.16 245.17 245.18 245.19 245.20 245.21 245.22 245.23 245.24 245.25
245.26 245.27
245.28 245.29 245.30 245.31 245.32
246.1 246.2
246.3 246.4 246.5 246.6 246.7 246.8
246.9 246.10
246.11 246.12 246.13 246.14 246.15 246.16 246.17 246.18 246.19 246.20 246.21 246.22 246.23 246.24 246.25 246.26
246.27 246.28
247.1 247.2 247.3 247.4 247.5 247.6 247.7 247.8 247.9
247.10 247.11
247.12 247.13 247.14 247.15 247.16 247.17 247.18 247.19 247.20 247.21
247.22
247.23 247.24 247.25 247.26 247.27 247.28 247.29 247.30 248.1 248.2
248.3
248.4 248.5 248.6 248.7 248.8 248.9 248.10 248.11 248.12 248.13 248.14 248.15 248.16 248.17 248.18 248.19 248.20 248.21 248.22 248.23 248.24 248.25 248.26 248.27 248.28 248.29 248.30 248.31 248.32 248.33 248.34
249.1 249.2
249.3 249.4 249.5 249.6 249.7 249.8
249.9 249.10
249.11 249.12 249.13 249.14 249.15 249.16 249.17 249.18 249.19 249.20 249.21 249.22 249.23 249.24 249.25 249.26 249.27 249.28 249.29 249.30 249.31 249.32 250.1 250.2 250.3 250.4 250.5 250.6 250.7 250.8 250.9 250.10 250.11 250.12
250.13
250.14 250.15 250.16 250.17 250.18 250.19 250.20 250.21 250.22 250.23 250.24 250.25 250.26 250.27 250.28 250.29 250.30 250.31 250.32 250.33 250.34 251.1 251.2 251.3 251.4 251.5 251.6 251.7 251.8 251.9
251.10
251.11 251.12 251.13 251.14 251.15 251.16 251.17 251.18 251.19 251.20 251.21 251.22 251.23 251.24 251.25 251.26 251.27 251.28 251.29
251.30
252.1 252.2 252.3 252.4 252.5 252.6 252.7 252.8 252.9 252.10 252.11 252.12 252.13 252.14 252.15 252.16 252.17 252.18 252.19
252.20 252.21 252.22
252.23 252.24 252.25 252.26 252.27 252.28 252.29 252.30 252.31 252.32 252.33
253.1
253.2 253.3 253.4 253.5 253.6 253.7 253.8 253.9
253.10
253.11 253.12 253.13 253.14 253.15 253.16 253.17 253.18 253.19 253.20 253.21 253.22 253.23 253.24 253.25 253.26 253.27 253.28 253.29 253.30 253.31 254.1 254.2 254.3 254.4 254.5 254.6 254.7 254.8 254.9 254.10 254.11 254.12 254.13 254.14 254.15 254.16 254.17 254.18 254.19 254.20 254.21 254.22 254.23 254.24 254.25 254.26 254.27 254.28 254.29 254.30 254.31 254.32 254.33 254.34
254.35
255.1 255.2 255.3 255.4 255.5 255.6 255.7 255.8 255.9 255.10 255.11 255.12 255.13 255.14 255.15 255.16 255.17 255.18 255.19 255.20 255.21 255.22
255.23
255.24 255.25 255.26 255.27 255.28 255.29 255.30 255.31 255.32 255.33
256.1
256.2 256.3 256.4 256.5 256.6 256.7
256.8
256.9 256.10 256.11 256.12 256.13 256.14 256.15 256.16 256.17 256.18 256.19 256.20 256.21 256.22 256.23 256.24 256.25 256.26
256.27
256.28 256.29 256.30 257.1 257.2 257.3 257.4 257.5 257.6 257.7 257.8 257.9 257.10 257.11 257.12 257.13 257.14 257.15 257.16 257.17 257.18 257.19 257.20 257.21 257.22 257.23
257.24
257.25 257.26 257.27 257.28 257.29 257.30 257.31 257.32 258.1 258.2 258.3 258.4 258.5 258.6 258.7 258.8 258.9 258.10 258.11 258.12 258.13 258.14 258.15 258.16 258.17 258.18 258.19 258.20 258.21 258.22 258.23 258.24
258.25
258.26 258.27 258.28 258.29 258.30 258.31 258.32 259.1 259.2 259.3 259.4 259.5 259.6 259.7 259.8 259.9 259.10 259.11 259.12 259.13 259.14 259.15 259.16
259.17
259.18 259.19 259.20 259.21 259.22 259.23 259.24 259.25 259.26 259.27 259.28 259.29 260.1 260.2 260.3 260.4 260.5 260.6 260.7 260.8 260.9
260.10 260.11
260.12 260.13 260.14
260.15
260.16 260.17 260.18
260.19
260.20 260.21 260.22 260.23 260.24
260.25
261.1 261.2 261.3 261.4 261.5
261.6
261.7 261.8 261.9 261.10 261.11 261.12 261.13 261.14 261.15 261.16 261.17 261.18 261.19 261.20
261.21 261.22
261.23 261.24 261.25 261.26 261.27 261.28 261.29
261.30 261.31
262.1 262.2 262.3 262.4 262.5 262.6 262.7 262.8
262.9
262.10 262.11 262.12 262.13 262.14 262.15 262.16 262.17 262.18 262.19 262.20 262.21 262.22 262.23 262.24 262.25 262.26 262.27 262.28 262.29 262.30 262.31 262.32 263.1 263.2
263.3
263.4 263.5 263.6 263.7 263.8 263.9 263.10 263.11 263.12 263.13 263.14 263.15
263.16
263.17 263.18 263.19 263.20 263.21 263.22 263.23 263.24
263.25
263.26 263.27 263.28 263.29 263.30 263.31 263.32 264.1 264.2 264.3
264.4
264.5 264.6 264.7 264.8 264.9 264.10 264.11 264.12 264.13 264.14 264.15 264.16 264.17 264.18 264.19
264.20
264.21 264.22 264.23 264.24 264.25 264.26 264.27
264.28 264.29
265.1 265.2 265.3 265.4 265.5 265.6 265.7 265.8 265.9 265.10 265.11 265.12 265.13
265.14
265.15 265.16 265.17 265.18 265.19 265.20 265.21
265.22 265.23
265.24 265.25 265.26 265.27
265.28
265.29 265.30 265.31 266.1 266.2 266.3 266.4 266.5 266.6 266.7 266.8 266.9 266.10 266.11 266.12
266.13 266.14
266.15 266.16 266.17 266.18 266.19 266.20 266.21 266.22 266.23 266.24 266.25 266.26 266.27 266.28 266.29 266.30 266.31 266.32 267.1 267.2 267.3 267.4 267.5 267.6 267.7 267.8 267.9
267.10 267.11
267.12
267.13 267.14
267.15
267.16 267.17 267.18
267.19 267.20 267.21 267.22 267.23 267.24 267.25 267.26 267.27 267.28 267.29 267.30 267.31 268.1 268.2 268.3 268.4 268.5 268.6 268.7 268.8 268.9 268.10 268.11 268.12 268.13 268.14 268.15 268.16 268.17 268.18 268.19 268.20 268.21 268.22 268.23 268.24
268.25 268.26 268.27 268.28
268.29 268.30 268.31 268.32
269.1
269.2 269.3 269.4
269.5
269.6 269.7 269.8
269.9 269.10 269.11 269.12 269.13 269.14 269.15 269.16 269.17 269.18 269.19 269.20 269.21 269.22 269.23 269.24 269.25 269.26 269.27 269.28 269.29 269.30 270.1 270.2 270.3 270.4 270.5 270.6
270.7
270.8 270.9 270.10 270.11 270.12 270.13 270.14 270.15 270.16 270.17 270.18
270.19
270.20 270.21 270.22 270.23 270.24 270.25 270.26 270.27 270.28 271.1 271.2 271.3 271.4 271.5 271.6 271.7 271.8 271.9
271.10
271.11 271.12 271.13 271.14 271.15 271.16 271.17 271.18 271.19 271.20 271.21 271.22 271.23 271.24 271.25 271.26 271.27 271.28
271.29 271.30
272.1 272.2 272.3 272.4 272.5 272.6 272.7
272.8
272.9 272.10 272.11
272.12
272.13 272.14 272.15
272.16
272.17 272.18 272.19 272.20 272.21 272.22 272.23 272.24 272.25
272.26
272.27 272.28 272.29 273.1 273.2 273.3 273.4 273.5 273.6 273.7 273.8 273.9 273.10 273.11 273.12 273.13 273.14 273.15 273.16 273.17 273.18 273.19 273.20 273.21 273.22 273.23 273.24 273.25 273.26
273.27 273.28
273.29 273.30 273.31 273.32 273.33 274.1 274.2
274.3
274.4 274.5 274.6 274.7 274.8 274.9 274.10 274.11 274.12 274.13 274.14 274.15 274.16 274.17 274.18 274.19 274.20 274.21 274.22 274.23 274.24 274.25 274.26 274.27 274.28 274.29 274.30 274.31 274.32 274.33 275.1 275.2 275.3 275.4 275.5 275.6 275.7
275.8 275.9
275.10 275.11 275.12 275.13 275.14 275.15 275.16 275.17 275.18 275.19 275.20 275.21 275.22 275.23 275.24 275.25 275.26 275.27 275.28 275.29 275.30 275.31 275.32 275.33 276.1 276.2 276.3 276.4 276.5 276.6 276.7 276.8 276.9 276.10 276.11 276.12 276.13 276.14 276.15 276.16 276.17 276.18 276.19 276.20 276.21 276.22 276.23 276.24 276.25 276.26 276.27 276.28
276.29
277.1 277.2 277.3 277.4 277.5
277.6
277.7 277.8 277.9 277.10 277.11 277.12 277.13 277.14 277.15 277.16 277.17 277.18 277.19
277.20
277.21 277.22 277.23 277.24
277.25
277.26 277.27 277.28 277.29 278.1 278.2 278.3 278.4
278.5
278.6 278.7 278.8
278.9 278.10 278.11 278.12 278.13 278.14 278.15
278.16 278.17
278.18 278.19 278.20 278.21 278.22 278.23 278.24 278.25 278.26 278.27 278.28 278.29 278.30 278.31 279.1 279.2 279.3 279.4 279.5 279.6 279.7 279.8 279.9 279.10 279.11 279.12 279.13 279.14 279.15 279.16 279.17 279.18 279.19 279.20 279.21 279.22 279.23 279.24 279.25 279.26 279.27 279.28 279.29 279.30 279.31 280.1 280.2 280.3 280.4 280.5 280.6 280.7 280.8 280.9 280.10 280.11 280.12 280.13 280.14 280.15 280.16 280.17 280.18 280.19 280.20 280.21 280.22 280.23 280.24 280.25 280.26 280.27 280.28 280.29 280.30 280.31 281.1 281.2 281.3 281.4
281.5
281.6 281.7 281.8 281.9 281.10 281.11 281.12 281.13 281.14 281.15
281.16 281.17
281.18 281.19 281.20 281.21 281.22 281.23 281.24 281.25 281.26
281.27
281.28 281.29
281.30
282.1 282.2 282.3
282.4 282.5 282.6 282.7 282.8 282.9 282.10 282.11 282.12 282.13 282.14 282.15 282.16 282.17 282.18 282.19 282.20 282.21 282.22 282.23
282.24 282.25
282.26 282.27 282.28 282.29 282.30 283.1 283.2 283.3 283.4 283.5 283.6 283.7 283.8 283.9 283.10 283.11 283.12 283.13 283.14
283.15 283.16
283.17 283.18 283.19 283.20 283.21 283.22 283.23 283.24 283.25 283.26 283.27 283.28 283.29 284.1 284.2 284.3 284.4 284.5 284.6 284.7
284.8 284.9
284.10 284.11 284.12 284.13 284.14 284.15 284.16 284.17 284.18 284.19 284.20 284.21 284.22 284.23 284.24 284.25 284.26 284.27 284.28 284.29 284.30 284.31 284.32 285.1 285.2 285.3 285.4 285.5 285.6 285.7 285.8 285.9 285.10 285.11 285.12 285.13 285.14 285.15 285.16 285.17 285.18 285.19 285.20 285.21 285.22 285.23 285.24 285.25 285.26 285.27 285.28 285.29 285.30
285.31 285.32
286.1 286.2 286.3 286.4 286.5 286.6 286.7 286.8 286.9 286.10 286.11 286.12 286.13 286.14 286.15
286.16
286.17 286.18 286.19 286.20 286.21 286.22 286.23 286.24 286.25 286.26 286.27 286.28 286.29 286.30 286.31 286.32
287.1
287.2 287.3 287.4 287.5 287.6 287.7 287.8 287.9 287.10 287.11 287.12 287.13 287.14 287.15 287.16
287.17
287.18 287.19 287.20 287.21 287.22 287.23 287.24 287.25 287.26 287.27 287.28 287.29 287.30 288.1 288.2 288.3 288.4 288.5 288.6 288.7 288.8 288.9 288.10 288.11
288.12
288.13 288.14 288.15 288.16 288.17 288.18 288.19 288.20 288.21 288.22
288.23
288.24 288.25 288.26 288.27 288.28 288.29 288.30 288.31 288.32 289.1 289.2 289.3 289.4 289.5 289.6 289.7 289.8 289.9 289.10 289.11 289.12 289.13 289.14 289.15 289.16
289.17
289.18 289.19 289.20 289.21 289.22 289.23 289.24 289.25 289.26 289.27 289.28 289.29 289.30 289.31 289.32 289.33 290.1 290.2 290.3 290.4 290.5
290.6
290.7 290.8 290.9 290.10 290.11 290.12 290.13 290.14 290.15 290.16 290.17 290.18 290.19 290.20 290.21 290.22 290.23 290.24 290.25 290.26 290.27 290.28 290.29 290.30 290.31 290.32 290.33 291.1 291.2 291.3 291.4 291.5 291.6 291.7 291.8 291.9 291.10 291.11 291.12 291.13 291.14 291.15 291.16 291.17 291.18 291.19 291.20 291.21 291.22 291.23 291.24 291.25 291.26 291.27 291.28 291.29 291.30 291.31 291.32 291.33 291.34 291.35 292.1 292.2
292.3
292.4 292.5 292.6 292.7 292.8 292.9 292.10 292.11 292.12 292.13 292.14 292.15 292.16 292.17 292.18 292.19 292.20 292.21 292.22 292.23 292.24 292.25 292.26 292.27 292.28 292.29 292.30 292.31 292.32 293.1 293.2
293.3
293.4 293.5 293.6 293.7 293.8 293.9 293.10 293.11 293.12 293.13 293.14 293.15 293.16 293.17 293.18 293.19 293.20 293.21 293.22 293.23 293.24 293.25 293.26
293.27
293.28 293.29 293.30 293.31 293.32 294.1 294.2 294.3 294.4 294.5 294.6 294.7 294.8
294.9 294.10 294.11 294.12 294.13 294.14 294.15 294.16 294.17
294.18 294.19 294.20 294.21 294.22 294.23 294.24 294.25 294.26 294.27 294.28 294.29 294.30 294.31
294.32
295.1 295.2 295.3
295.4 295.5 295.6 295.7 295.8 295.9 295.10 295.11 295.12 295.13 295.14 295.15 295.16 295.17 295.18 295.19 295.20 295.21 295.22 295.23 295.24 295.25
295.26
295.27 295.28 295.29 295.30 295.31 295.32 296.1 296.2 296.3 296.4
296.5
296.6 296.7 296.8 296.9 296.10 296.11 296.12 296.13 296.14 296.15 296.16 296.17 296.18 296.19 296.20 296.21 296.22 296.23 296.24 296.25
296.26 296.27
296.28 296.29 296.30 296.31
296.32
297.1 297.2 297.3 297.4 297.5 297.6 297.7 297.8 297.9 297.10 297.11 297.12 297.13 297.14 297.15 297.16 297.17 297.18 297.19 297.20 297.21 297.22 297.23 297.24 297.25 297.26 297.27 297.28 297.29 297.30 297.31 297.32 297.33 297.34 297.35 298.1 298.2
298.3 298.4
298.5 298.6 298.7 298.8 298.9 298.10
298.11
298.12 298.13 298.14 298.15 298.16 298.17 298.18 298.19 298.20 298.21 298.22
298.23 298.24
298.25 298.26 298.27 298.28 298.29 298.30 298.31 299.1 299.2 299.3 299.4 299.5 299.6 299.7 299.8 299.9 299.10 299.11 299.12 299.13 299.14 299.15 299.16 299.17 299.18 299.19
299.20
299.21 299.22 299.23 299.24 299.25 299.26 299.27 299.28 299.29 299.30 299.31 299.32 299.33 300.1 300.2 300.3 300.4 300.5 300.6 300.7 300.8 300.9 300.10 300.11 300.12 300.13 300.14 300.15 300.16 300.17 300.18 300.19 300.20 300.21 300.22 300.23 300.24 300.25 300.26 300.27 300.28 300.29 300.30 300.31 300.32 300.33 300.34 300.35 301.1 301.2 301.3 301.4 301.5 301.6 301.7
301.8 301.9
301.10 301.11 301.12 301.13 301.14 301.15 301.16 301.17 301.18 301.19 301.20 301.21 301.22 301.23 301.24 301.25 301.26 301.27 301.28 301.29 301.30 301.31 301.32 302.1 302.2 302.3 302.4 302.5 302.6
302.7 302.8
302.9 302.10 302.11 302.12 302.13 302.14 302.15 302.16
302.17
302.18 302.19 302.20 302.21 302.22 302.23 302.24 302.25 302.26 302.27 302.28 302.29 302.30 302.31 303.1 303.2 303.3 303.4 303.5 303.6 303.7 303.8 303.9 303.10
303.11 303.12
303.13 303.14 303.15 303.16 303.17 303.18 303.19 303.20 303.21 303.22 303.23 303.24 303.25 303.26 303.27 303.28 303.29 303.30 303.31 303.32 303.33 304.1 304.2 304.3 304.4 304.5 304.6 304.7 304.8 304.9 304.10 304.11 304.12 304.13 304.14 304.15 304.16 304.17 304.18 304.19 304.20 304.21 304.22 304.23 304.24 304.25
304.26 304.27
304.28 304.29 304.30 304.31 304.32 304.33
304.34
305.1 305.2 305.3 305.4 305.5 305.6 305.7 305.8 305.9 305.10 305.11 305.12 305.13 305.14 305.15 305.16 305.17 305.18 305.19 305.20 305.21 305.22 305.23 305.24 305.25 305.26 305.27 305.28 305.29 305.30 305.31 305.32 306.1 306.2
306.3
306.4 306.5 306.6 306.7 306.8 306.9 306.10 306.11 306.12 306.13 306.14 306.15 306.16 306.17 306.18 306.19 306.20 306.21 306.22 306.23 306.24 306.25 306.26 306.27 306.28
306.29
307.1 307.2
307.3
307.4 307.5
307.6 307.7 307.8 307.9 307.10 307.11 307.12 307.13 307.14 307.15 307.16 307.17 307.18 307.19 307.20 307.21 307.22 307.23 307.24 307.25 307.26 307.27 307.28 307.29 307.30 308.1 308.2 308.3 308.4 308.5 308.6 308.7 308.8 308.9 308.10 308.11 308.12 308.13 308.14 308.15 308.16 308.17 308.18 308.19 308.20 308.21 308.22 308.23 308.24 308.25
308.26 308.27
308.28 308.29 309.1 309.2 309.3 309.4 309.5 309.6 309.7 309.8 309.9 309.10 309.11 309.12 309.13 309.14 309.15 309.16 309.17 309.18 309.19 309.20 309.21 309.22 309.23 309.24 309.25 309.26 309.27 309.28 309.29 309.30 310.1 310.2 310.3 310.4 310.5 310.6 310.7 310.8 310.9 310.10 310.11 310.12 310.13 310.14 310.15 310.16 310.17 310.18 310.19 310.20 310.21 310.22 310.23 310.24 310.25 310.26 310.27 310.28 310.29 310.30 310.31 311.1 311.2 311.3
311.4 311.5
311.6 311.7 311.8 311.9 311.10 311.11 311.12 311.13
311.14 311.15
311.16 311.17 311.18 311.19 311.20 311.21 311.22 311.23 311.24 311.25 311.26 311.27 311.28 311.29 311.30 311.31 311.32 311.33 312.1 312.2 312.3 312.4 312.5 312.6 312.7 312.8 312.9 312.10 312.11 312.12 312.13 312.14 312.15 312.16 312.17 312.18 312.19 312.20 312.21 312.22 312.23 312.24 312.25 312.26 312.27 312.28 312.29 312.30 312.31 312.32 313.1 313.2 313.3 313.4 313.5 313.6 313.7 313.8 313.9 313.10 313.11 313.12 313.13 313.14 313.15 313.16 313.17 313.18 313.19 313.20 313.21 313.22 313.23 313.24 313.25 313.26 313.27 313.28 313.29 313.30 313.31
313.32 313.33
314.1 314.2 314.3 314.4 314.5 314.6
314.7 314.8
314.9 314.10 314.11 314.12 314.13 314.14
314.15 314.16
314.17 314.18 314.19 314.20 314.21 314.22 314.23 314.24
314.25 314.26
314.27 314.28 314.29 314.30 315.1 315.2 315.3 315.4 315.5 315.6 315.7 315.8 315.9 315.10 315.11 315.12
315.13 315.14
315.15 315.16 315.17 315.18 315.19 315.20 315.21 315.22 315.23 315.24 315.25 315.26 315.27 315.28 315.29 316.1 316.2 316.3 316.4 316.5 316.6 316.7 316.8 316.9 316.10 316.11 316.12 316.13 316.14 316.15 316.16 316.17 316.18 316.19 316.20 316.21
316.22 316.23
316.24 316.25 316.26 316.27 316.28
316.29 316.30
317.1 317.2 317.3 317.4 317.5 317.6 317.7 317.8 317.9 317.10 317.11 317.12 317.13 317.14 317.15 317.16 317.17 317.18 317.19 317.20 317.21 317.22 317.23 317.24 317.25 317.26 317.27 317.28 317.29 317.30 317.31 318.1 318.2
318.3 318.4
318.5 318.6 318.7 318.8 318.9 318.10 318.11 318.12 318.13 318.14 318.15 318.16 318.17 318.18 318.19
318.20 318.21
318.22 318.23 318.24 318.25 318.26
318.27 318.28
318.29 318.30 318.31 319.1 319.2 319.3 319.4 319.5 319.6 319.7
319.8 319.9
319.10 319.11 319.12 319.13 319.14 319.15 319.16 319.17 319.18 319.19 319.20 319.21 319.22 319.23 319.24 319.25 319.26 319.27
319.28 319.29
320.1 320.2 320.3 320.4 320.5 320.6 320.7 320.8 320.9 320.10 320.11 320.12 320.13 320.14 320.15 320.16
320.17 320.18
320.19 320.20 320.21 320.22 320.23 320.24 320.25 320.26 320.27
320.28 320.29
321.1 321.2 321.3 321.4 321.5 321.6 321.7 321.8 321.9 321.10 321.11 321.12 321.13
321.14 321.15
321.16 321.17 321.18 321.19 321.20 321.21 321.22 321.23 321.24 321.25 321.26 321.27 321.28 321.29 321.30 321.31 321.32 322.1 322.2 322.3 322.4 322.5 322.6 322.7 322.8 322.9 322.10 322.11 322.12 322.13 322.14 322.15 322.16 322.17 322.18 322.19 322.20 322.21 322.22 322.23 322.24 322.25 322.26 322.27 322.28 322.29
322.30 322.31
323.1 323.2 323.3 323.4 323.5 323.6 323.7 323.8 323.9 323.10 323.11 323.12 323.13 323.14 323.15 323.16 323.17 323.18 323.19 323.20 323.21 323.22 323.23 323.24 323.25
323.26 323.27
323.28 323.29 323.30 323.31 323.32 324.1 324.2 324.3 324.4 324.5 324.6 324.7 324.8 324.9 324.10 324.11 324.12 324.13
324.14
324.15 324.16 324.17
324.18 324.19

A bill for an act
relating to financing and operating of state and local government; making changes
to individual income, corporate franchise, estate, property, sales and use, excise,
mineral, special, local, and other miscellaneous taxes and tax-related provisions;
modifying local government aids, credits, tax increment financing, and public
finance; providing for new income tax subtractions, additions, and credits;
establishing a first-time home buyer savings account program; modifying the
education credit; providing a credit for donations to fund K-12 scholarships;
modifying residency definitions; providing estate tax conformity; modifying debt
service equalization revenue; providing for and modifying property tax exemptions
and classifications; modifying the Sustainable Forest Incentive Act; changing levy
certification dates; establishing a school building bond agricultural tax credit;
modifying state general levy; modifying certain local government aids; authorizing
assessor accreditation waivers; modifying sales tax definitions and exemptions;
providing sales tax exemptions; authorizing certain tax increment financing
authority; authorizing certain local taxes; authorizing provisions related to taconite
production tax; clarifying Iron Range Resources and Rehabilitation Board approval
authority; making minor policy, technical, and conforming changes; requiring
reports; appropriating money; amending Minnesota Statutes 2016, sections 13.51,
subdivision 2; 40A.18, subdivision 2; 69.021, subdivision 5; 84.82, subdivision
10; 84.922, subdivision 11; 86B.401, subdivision 12; 115A.1314, subdivision 1;
123B.53, subdivisions 4, 5; 127A.45, subdivisions 10, 13; 128C.24; 136A.129,
subdivision 3; 270.071, subdivisions 2, 7, 8, by adding a subdivision; 270.072,
subdivisions 2, 3, by adding a subdivision; 270.074, subdivision 1; 270.078,
subdivision 1; 270.12, by adding a subdivision; 270.82, subdivision 1; 270A.03,
subdivision 5; 270B.14, subdivision 1, by adding a subdivision; 270C.171,
subdivision 1; 270C.30; 270C.33, subdivisions 5, 8; 270C.34, subdivision 2;
270C.35, subdivision 3, by adding a subdivision; 270C.38, subdivision 1; 270C.445,
subdivisions 2, 3, 5a, 6, 6a, 6b, 6c, 7, 8, by adding a subdivision; 270C.446,
subdivisions 2, 3, 4, 5; 270C.447, subdivisions 1, 2, 3, by adding a subdivision;
270C.72, subdivision 4; 270C.89, subdivision 1; 270C.9901; 271.06, subdivisions
2, 7; 272.02, subdivisions 9, 10, 86, by adding a subdivision; 272.0211, subdivision
1; 272.025, subdivision 1; 272.029, subdivisions 2, 4, by adding a subdivision;
272.0295, subdivision 4, by adding a subdivision; 272.115, subdivisions 1, 2, 3;
273.061, subdivision 7; 273.0755; 273.08; 273.121, by adding a subdivision;
273.124, subdivisions 13, 13d; 273.125, subdivision 8; 273.13, subdivisions 22,
23, 25, 34; 273.135, subdivision 1; 273.1392; 273.1393; 273.33, subdivisions 1,
2; 273.371; 273.372, subdivisions 1, 2, 4, by adding subdivisions; 274.01,
subdivision 1; 274.014, subdivision 3; 274.13, subdivision 1; 274.135, subdivision
3; 275.025, subdivisions 1, 2, 4; 275.065, subdivisions 1, 3; 275.07, subdivisions
1, 2; 275.08, subdivision 1b; 275.62, subdivision 2; 276.04, subdivision 2; 278.01,
subdivision 1; 279.01, subdivision 2; 282.01, subdivisions 1a, 1d; 287.08; 287.2205;
289A.08, subdivisions 11, 16, by adding a subdivision; 289A.09, subdivisions 1,
2; 289A.10, subdivision 1; 289A.11, subdivision 1; 289A.12, subdivision 14;
289A.18, subdivision 1, by adding a subdivision; 289A.20, subdivision 2; 289A.31,
subdivision 1; 289A.35; 289A.37, subdivision 2; 289A.38, subdivision 6; 289A.50,
subdivisions 2a, 7; 289A.60, subdivisions 13, 28, by adding a subdivision; 289A.63,
by adding a subdivision; 290.01, subdivision 7; 290.0131, subdivision 10, as
amended, by adding subdivisions; 290.0132, subdivision 21, by adding
subdivisions; 290.0133, subdivision 12, as amended, by adding a subdivision;
290.06, subdivisions 2c, 2d, by adding subdivisions; 290.0671, subdivision 1, as
amended; 290.0672, subdivision 1; 290.0674, by adding a subdivision; 290.068,
subdivision 2, by adding a subdivision; 290.081; 290.091, subdivision 2; 290.0922,
subdivision 2; 290.17, subdivision 2; 290.31, subdivision 1; 290A.03, subdivision
3; 290A.10; 290A.19; 290C.03; 291.005, subdivision 1, as amended; 291.016,
subdivisions 2, 3; 291.03, subdivisions 1, 9, 11; 291.075; 295.53, subdivision 1;
295.54, subdivision 2; 295.55, subdivision 6; 296A.01, subdivisions 12, 33, 42,
by adding subdivisions; 296A.02, by adding a subdivision; 296A.07, subdivisions
1, 4; 296A.08, subdivision 2; 296A.09, subdivisions 1, 3, 5, 6; 296A.15,
subdivisions 1, 4; 296A.16, subdivision 2; 296A.17, subdivisions 1, 2, 3; 296A.18,
subdivisions 1, 8; 296A.19, subdivision 1; 296A.22, subdivision 9; 296A.26;
297A.61, subdivisions 3, 4, 34; 297A.66, subdivisions 1, 2, 4, by adding a
subdivision; 297A.67, subdivisions 2, 4, 5, 6, by adding a subdivision; 297A.68,
subdivision 19; 297A.70, subdivision 14, by adding a subdivision; 297A.71,
subdivision 44, by adding subdivisions; 297A.75, subdivisions 1, 2, 3; 297A.82,
subdivisions 4, 4a; 297D.02; 297E.02, subdivisions 3, 7; 297E.04, subdivision 1;
297E.05, subdivision 4; 297E.06, subdivision 1; 297F.09, subdivision 1; 297F.23;
297G.03, by adding a subdivision; 297G.09, subdivision 1; 297G.22; 297H.06,
subdivision 2; 297I.05, subdivision 2; 297I.10, subdivisions 1, 3; 297I.30,
subdivision 7, by adding a subdivision; 297I.60, subdivision 2; 298.01, subdivisions
3, 4, 4c; 298.24, subdivision 1; 298.28, subdivisions 2, 5; 366.095, subdivision 1;
383B.117, subdivision 2; 410.32; 412.301; 414.09, subdivision 2; 469.034,
subdivision 2; 469.101, subdivision 1; 469.1763, subdivisions 1, 2, 3; 469.178,
subdivision 7; 469.190, subdivisions 1, 7; 469.319, subdivision 5; 473H.09;
473H.17, subdivision 1a; 475.58, subdivision 3b; 475.60, subdivision 2; 477A.011,
subdivision 34; 477A.0124, subdivision 2; 477A.013, subdivisions 1, 8, 9, by
adding a subdivision; 477A.03, subdivisions 2a, 2b; 477A.12, subdivision 1;
477A.19, by adding subdivisions; 559.202, subdivision 2; 609.5316, subdivision
3; Laws 1980, chapter 511, sections 1, subdivision 2, as amended; 2, as amended;
Laws 1991, chapter 291, article 8, section 27, subdivisions 3, as amended, 4, as
amended, 5; Laws 1996, chapter 471, article 2, section 29, subdivisions 1, as
amended, 4, as amended; article 3, section 51; Laws 1999, chapter 243, article 4,
sections 17, subdivisions 3, 5, by adding a subdivision; 18, subdivision 1, as
amended; Laws 2005, First Special Session chapter 3, article 5, sections 38,
subdivisions 2, as amended, 4, as amended; 44, subdivisions 3, as amended, 4, 5,
as amended; Laws 2008, chapter 154, article 9, section 21, subdivision 2; Laws
2008, chapter 366, article 7, section 20; Laws 2009, chapter 88, article 5, section
17, as amended; Laws 2014, chapter 308, article 6, sections 8, subdivision 1; 9;
article 9, section 94; Laws 2016, chapter 187, section 5; proposing coding for new
law in Minnesota Statutes, chapters 116J; 273; 289A; 290; 290B; 290C; 293; 297A;
477A; proposing coding for new law as Minnesota Statutes, chapter 462D; repealing
Minnesota Statutes 2016, sections 270.074, subdivision 2; 270C.445, subdivision
1; 270C.447, subdivision 4; 281.22; 289A.10, subdivision 1a; 289A.12, subdivision
18; 289A.18, subdivision 3a; 289A.20, subdivision 3a; 290.9743; 290.9744;
290C.02, subdivisions 5, 9; 290C.06; 291.03, subdivisions 8, 9, 10, 11; Minnesota
Rules, parts 8092.1400; 8092.2000; 8100.0700; 8125.1300, subpart 3.

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

ARTICLE 1

INCOME, CORPORATE FRANCHISE, AND ESTATE TAXES

Section 1.

new text begin [116J.5491] WORKFORCE 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 the purposes of this section, the following terms have
the meanings given.
new text end

new text begin (b) "City" means a statutory or home rule charter city.
new text end

new text begin (c) "Developer" means the individual or entity that is responsible for arranging financing
for and construction of a qualified workforce housing project.
new text end

new text begin (d) "Eligible project site" means the site for the proposed qualified workforce housing
project that must be located in:
new text end

new text begin (1) an area that does not require extension of public infrastructure, other than connections
to or access for the site, and that is located outside of the metropolitan area, as defined in
section 473.121, subdivision 2;
new text end

new text begin (2) a city with at least 500 jobs, as measured in the QCEW, or within the jurisdiction of
an economic development authority, formed under Laws 1988, chapter 516, section 1, as a
joint partnership between a city and county and excluding those established by the county
only; and
new text end

new text begin (3) an area, consisting of the city in which the site is located and any other city or town
located within 15 miles or less of the site, with an average vacancy rate for market rate
residential rental properties of four percent or less for any two of the last five years, based
on a market housing analysis that supports demand for the proposed qualified workforce
housing project.
new text end

new text begin (e) "Market rate residential rental properties" means properties that are rented at market
value and excludes properties constructed with:
new text end

new text begin (1) financial assistance requiring the property to be occupied by residents that meet
income limits under federal or state law of initial occupancy; and
new text end

new text begin (2) federal, state, or local flood recovery assistance, regardless of whether that assistance
imposed income limits as a condition of receiving assistance.
new text end

new text begin (f) "QCEW" means the Quarterly Census of Employment and Wages with the most
recent annual data published by the commissioner.
new text end

new text begin (g) "Qualified investment" means a cash investment or the fair market value equivalent
for common stock, land, a partnership or membership interest, preferred stock, debt with
mandatory conversion to equity, or an equivalent ownership interest as determined by the
commissioner that is made in a qualified workforce housing project.
new text end

new text begin (h) "Qualified project investor" means an investor who makes a qualified investment
and receives a tax credit certificate from the developer of the project.
new text end

new text begin (i) "Qualified workforce housing project" means a project:
new text end

new text begin (1) for market rate residential rental properties with a minimum of three dwelling units;
new text end

new text begin (2) with an average construction cost per unit, excluding site preparation costs, of no
more than $250,000 and no less than $75,000;
new text end

new text begin (3) located on an eligible project site;
new text end

new text begin (4) that has more than 50 percent nonstate funding proposed to fund the project; and
new text end

new text begin (5) that has been designated by the commissioner as a qualified workforce housing
project.
new text end

new text begin (j) "Workforce Housing Undersupply Ratio" means the total number of full-time jobs
in the area, as defined in paragraph (d), clause (3), in which the proposed project is located,
as reported in the QCEW, divided by the total number of persons over the age of 16 who
are employed and living in that area, as reported by the United States Census
"EMPLOYMENT STATUS" data set or similar United States Census data set.
new text end

new text begin Subd. 2. new text end

new text begin Qualified project investor tax credits. new text end

new text begin (a) A qualified project investor is
allowed a credit against the tax imposed under chapter 290 equal to 40 percent of the qualified
investment up to a maximum of $1,000,000.
new text end

new text begin (b) The credit under this subdivision is allowed in the first taxable year in which the
qualified workforce housing project has housing units that are certified for occupancy by
the Department of Labor and Industry or a city inspector.
new text end

new text begin (c) The commissioner may issue tax credit allocations to qualified workforce housing
projects for a taxable year, up to $2,500,000, based on applications made by developers and
as provided under paragraph (d). No more than $1,000,000 in tax credit allocations may be
issued for a qualified workforce housing project. Any portion of the permitted allocation
for a taxable year that is not issued by the commissioner does not cancel and carries forward
to the following taxable year.
new text end

new text begin (d) A developer of a qualified workforce housing project may apply to the commissioner
for an allocation of tax credits under this section. The application must provide information
sufficient for the commissioner to determine:
new text end

new text begin (1) that the project meets the requirements for a qualified workforce housing project
under this section;
new text end

new text begin (2) that the developer has sufficient financing to acquire and construct the project;
new text end

new text begin (3) the financial viability of the project;
new text end

new text begin (4) the total amount of credits applied for;
new text end

new text begin (5) each of the project's investors, the amounts each has or will invest in the project, and
the amount of tax credits the developer proposes to provide to each; and
new text end

new text begin (6) any other information that the commissioner deems appropriate.
new text end

new text begin The application must be made in the form and manner specified by the commissioner.
Applications for tax credits for a taxable year must be made available by the commissioner
by November 1 of the prior calendar year. The commissioner must make every effort to
provide applications and relevant data to applicants in a simple, concise manner using plain
language, and distribute relevant eligibility information on the Department of Employment
and Economic Development Web site. In allocating the credits, the commissioner must give
preference to projects with the highest Workforce Housing Undersupply Ratio, except where
the commissioner determines the investment is circumventing the spirit of the law or where
little or no local economic growth would occur as a result of the investment. The
commissioner must approve or reject a tax credit request application within 15 days of
receiving the application. The commissioner shall provide tax credit certificates to the
applicant developer of an approved qualified workforce housing project in the amount of
the credits allocated to the project. The developer shall provide the credit certificates to its
qualified project investors in return for their investments in the projects and notify the
commissioner of the amount provided to each investor within 15 days. If the project does
not have units certified for occupancy as provided in paragraph (b) within a two-year period
following issuance of the credit certificates to the developer, the tax credit allocation for
the project is canceled. The developer must notify the commissioner immediately of the
failure to obtain a certificate of occupancy no later than five business days after the expiration
of the two-year period. The commissioner must notify the commissioner of revenue of the
credit certificates issued under this section and any cancellations of those certificates.
new text end

new text begin (e) The commissioner shall charge an application fee. Application fees are deposited in
the workforce housing tax credit administration account in the special revenue fund. Amounts
in the account are appropriated to the commissioner for the cost of administering the tax
credit under this section.
new text end

new text begin (f) The commissioner of revenue shall prescribe the manner in which the credits are
issued and claimed.
new text end

new text begin Subd. 3. new text end

new text begin Transfer and revocation of credits. new text end

new text begin (a) A qualified project investor who
receives a certificate may assign the certificate to another taxpayer, who is then allowed the
credit under this section and section 290.06, subdivision 37. 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 to
provide notification of the assignment and to claim a credit by assignment. Credits passed
through to partners, members, shareholders, or owners under section 290.06, subdivision
37, paragraph (b), are not an assignment of a credit certificate under this subdivision.
new text end

new text begin (b) If the commissioner discovers that a qualified project investor did not meet the
eligibility requirements for the tax credits under this section after the credits have been
allocated and certificates issued, the commissioner may determine that credit certificate is
revoked and must be repaid by the investor. The commissioner must notify the commissioner
of revenue of every credit revoked and subject to repayment under this section.
new text end

new text begin Subd. 4. new text end

new text begin Reporting. new text end

new text begin Beginning in 2019, the commissioner must annually report by
March 15 to the chairs and ranking minority members of the committees in the senate and
house of representatives with jurisdiction over taxes and economic development, in
compliance with sections 3.195 and 3.197, on tax credits issued under this section. The
report must include:
new text end

new text begin (1) information about the availability of workforce housing in greater Minnesota;
new text end

new text begin (2) information from employers and communities in greater Minnesota about whether
or not workforce housing needs are being met;
new text end

new text begin (3) which projects have been funded by the workforce housing tax credit and whether
previously funded projects have created economic growth;
new text end

new text begin (4) any suggested legislation to accelerate construction of workforce housing;
new text end

new text begin (5) the number and amount of tax credits issued;
new text end

new text begin (6) the number and amount of tax credits revoked under subdivision 3;
new text end

new text begin (7) the location, total cost of, and expected rent to be received as a result of qualified
workforce housing projects funded under this section; and
new text end

new text begin (8) any other relevant information needed to evaluate the effect of the workforce housing
tax credits.
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, 2017, and before January 1, 2019.
new text end

Sec. 2.

Minnesota Statutes 2016, section 136A.129, subdivision 3, is amended to read:


Subd. 3.

Program components.

(a) An intern must be an eligible student who has been
admitted to a major program that is related to the intern experience as determined by the
eligible institution.

(b) To participate in the program, an eligible institution must:

(1) enter into written agreements with eligible employers to provide internships that are
at least eight weeks long and located in greater Minnesota; and

(2) provide academic credit for the successful completion of the internship or ensure
that it fulfills requirements necessary to complete a vocational technical education program.

(c) To participate in the program, an eligible employer must enter into a written agreement
with an eligible institution specifying that the intern:

(1) deleted text beginwould not have been hired without the tax credit described in subdivision 4;
deleted text end

deleted text begin (2)deleted text end did not work for the employer in the same or a similar job prior to entering the
agreement;

deleted text begin (3)deleted text endnew text begin (2)new text end does not replace an existing employee;

deleted text begin (4)deleted text endnew text begin (3)new text end has not previously participated in the program;

deleted text begin (5)deleted text endnew text begin (4)new text end will be employed at a location in greater Minnesota;

deleted text begin (6)deleted text endnew text begin (5)new text end will be paid at least minimum wage for a minimum of 16 hours per week for a
period of at least eight weeks; and

deleted text begin (7)deleted text endnew text begin (6)new text end will be supervised and evaluated by the employer.

(d) The written agreement between the eligible institution and the eligible employer
must certify a credit amount to the employer, not to exceed $2,000 per intern. The total
dollar amount of credits that an eligible institution certifies to eligible employers in a calendar
year may not exceed the amount of its allocation under subdivision 4.

(e) Participating eligible institutions and eligible employers must report annually to the
office. The report must include at least the following:

(1) the number of interns hired;

(2) the number of hours and weeks worked by interns; and

(3) the compensation paid to interns.

deleted text begin (f) An internship required to complete an academic program does not qualify for the
greater Minnesota internship program under this section.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after December
31, 2016.
new text end

Sec. 3.

Minnesota Statutes 2016, section 289A.10, subdivision 1, is amended to read:


Subdivision 1.

Return required.

new text begin(a) new text endIn the case of a decedent who has an interest in
property with a situs in Minnesota, the personal representative must submit a Minnesota
estate tax return to the commissioner, on a form prescribed by the commissioner, if:

(1) a federal estate tax return is required to be filed; or

(2) the sum of the federal gross estate and federal adjusted taxable gifts, as defined in
section 2001(b) of the Internal Revenue Code, made within three years of the date of the
decedent's death exceeds $1,200,000 for estates of decedents dying in 2014; $1,400,000 for
estates of decedents dying in 2015; $1,600,000 for estates of decedents dying in 2016;
$1,800,000 for estates of decedents dying in 2017; deleted text beginand $2,000,000deleted text endnew text begin $2,900,000new text end for estates
of decedents dying in 2018 deleted text beginand thereafterdeleted text endnew text begin; $3,300,000 for estates of decedents dying in
2019; $3,700,000 for estates of decedents dying in 2020; $4,100,000 for estates of decedents
dying in 2021; and $5,000,000 for estates of decedents dying in 2022
new text end.

deleted text begin The return must contain a computation of the Minnesota estate tax due. The return must
be signed by the personal representative
deleted text endnew text begin(b) For estates of decedents dying in 2023 and
thereafter, in the case of a decedent who has an interest in property with a situs in Minnesota,
the personal representative must submit a Minnesota estate tax return to the commissioner,
on a form prescribed by the commissioner, if a federal estate tax return is required to be
filed
new text end.

new text begin (c) The return must contain a computation of the Minnesota estate tax due. The return
must be signed by the personal representative.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for estates of decedents dying after
December 31, 2017.
new text end

Sec. 4.

Minnesota Statutes 2016, section 290.01, subdivision 7, is amended to read:


Subd. 7.

Resident.

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

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

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

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

For purposes of this subdivision, presence within the state for any part of a calendar day
constitutes a day spent in the state. Individuals shall keep adequate records to substantiate
the days spent outside the state.

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

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

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

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

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

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

new text begin (1) "financial adviser" means:
new text end

new text begin (i) an individual or business entity engaged in business as a certified financial planner,
registered investment adviser, licensed insurance producer or agent, or registered securities
broker-dealer representative; or
new text end

new text begin (ii) a financial institution providing services related to trust or estate administration,
investment management, or financial planning; and
new text end

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

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after December
31, 2016.
new text end

Sec. 5.

Minnesota Statutes 2016, section 290.0131, subdivision 10, as amended by Laws
2017, chapter 1, section 4, is amended to read:


Subd. 10.

Section 179 expensing.

new text beginFor taxable years beginning before January 1, 2018,
new text end 80 percent of the amount by which the deduction allowed under the dollar limits of section
179 of the Internal Revenue Code exceeds the deduction allowable by section 179 of the
Internal Revenue Code, as amended through December 31, 2003, is an addition.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after December
31, 2017.
new text end

Sec. 6.

Minnesota Statutes 2016, section 290.0131, is amended by adding a subdivision
to read:


new text begin Subd. 14. new text end

new text begin Equity and opportunity donations to qualified foundations. new text end

new text begin The amount
of the deduction under section 170 of the Internal Revenue Code that represents contributions
to a qualified foundation under section 290.0693 is an addition.
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, 2017.
new text end

Sec. 7.

Minnesota Statutes 2016, section 290.0131, is amended by adding a subdivision
to read:


new text begin Subd. 15. new text end

new text begin First-time home buyer savings account. new text end

new text begin The amount for a first-time home
buyer savings account required by section 462D.06, subdivision 2, is an addition.
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, 2016.
new text end

Sec. 8.

Minnesota Statutes 2016, section 290.0132, is amended by adding a subdivision
to read:


new text begin Subd. 23. new text end

new text begin Social Security benefits. new text end

new text begin (a) A portion of Social Security benefits, as defined
under section 86(d)(1) of the Internal Revenue Code, is allowed as a subtraction, subject to
the limits under paragraphs (b), (c), and (d).
new text end

new text begin (b) For married taxpayers filing a joint return, the subtraction equals the lesser of Social
Security benefits or $2,500. The subtraction is reduced by two and one-half percent for
every $960 of provisional income over $76,900. In no case is the subtraction less than zero.
new text end

new text begin (c) For single or head-of-household taxpayers, the subtraction equals the lesser of Social
Security benefits or $1,955. The subtraction is reduced by two and one-half percent for
every $750 of provisional income over $60,200. In no case is the subtraction less than zero.
new text end

new text begin (d) For married taxpayers filing separate returns, the subtraction equals the lesser of
Social Security benefits or $1,250. The subtraction is reduced by two and one-half percent
for every $480 of provisional income over $38,500. In no case is the subtraction less than
zero.
new text end

new text begin (e) For purposes of this subdivision, "provisional income" has the meaning given in
section 86 of the Internal Revenue Code.
new text end

new text begin (f) The commissioner shall adjust the dollar amounts in paragraphs (b) to (d) by the
percentage determined pursuant to the provisions of section 1(f) of the Internal Revenue
Code, except that in section 1(f)(3)(B) of the Internal Revenue Code the word "2016" shall
be substituted for the word "1992." For 2018, the commissioner shall then determine the
percent change from the 12 months ending on August 31, 2016, to the 12 months ending
on August 31, 2017, and in each subsequent year, from the 12 months ending on August
31, 2016, to the 12 months ending on August 31 of the year preceding the taxable year. The
determination of the commissioner pursuant to this subdivision must not be considered a
rule and is not subject to the Administrative Procedure Act contained in chapter 14. The
threshold amount as adjusted must be rounded to the nearest $10 amount. If the amount
ends in $5, the amount is rounded up to the nearest $10 amount.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin Paragraphs (a) to (e) are effective for taxable years beginning
after December 31, 2016. Paragraph (f) is effective for taxable years beginning after
December 31, 2017.
new text end

Sec. 9.

Minnesota Statutes 2016, section 290.0132, is amended by adding a subdivision
to read:


new text begin Subd. 24. new text end

new text begin First-time home buyer savings account. new text end

new text begin (a) The amount for contributions
to and earnings on a first-time home buyer savings account allowed by section 462D.06,
subdivision 1, is a subtraction.
new text end

new text begin (b) The subtraction allowed under this subdivision for a taxable year is limited to $7,500,
or $15,000 for married joint filers. For a taxpayer whose adjusted gross income, as defined
in section 62 of the Internal Revenue Code, for the taxable year exceeds $125,000, or
$250,000 for married joint filers, the maximum subtraction is reduced $1 for each $4 of
adjusted gross income in excess of that threshold.
new text end

new text begin (c) The adjusted gross income thresholds under paragraph (b) are annually adjusted for
inflation. Effective for taxable year 2018, the commissioner shall adjust the dollar amount
of the income thresholds at which the subtraction begins to be reduced under paragraph (b)
by the percentage determined under section 1(f) of the Internal Revenue Code, except that
in section 1(f)(3)(B) the word "2016" is substituted for the word "1992." For 2018, the
commissioner shall then determine the percent change from the 12 months ending on August
31, 2016, to the 12 months ending on August 31, 2017, and in each subsequent year, from
the 12 months ending on August 31, 2016, to the 12 months ending on August 31 of the
year preceding the taxable year. The determination of the commissioner under this
subdivision is not a "rule" and is not subject to the Administrative Procedure Act in chapter
14. The threshold amount as adjusted must be rounded to the nearest $100 amount. If the
amount ends in $50, the amount is rounded up to the nearest $100 amount.
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, 2016.
new text end

Sec. 10.

Minnesota Statutes 2016, section 290.0133, subdivision 12, as amended by Laws
2017, chapter 1, section 5, is amended to read:


Subd. 12.

Section 179 expensing.

new text beginFor taxable years beginning before January 1, 2018,
new text end 80 percent of the amount by which the deduction allowed under the dollar limits of section
179 of the Internal Revenue Code exceeds the deduction allowable by section 179 of the
Internal Revenue Code, as amended through December 31, 2003, is an addition.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after December
31, 2017.
new text end

Sec. 11.

Minnesota Statutes 2016, section 290.0133, is amended by adding a subdivision
to read:


new text begin Subd. 15. new text end

new text begin Equity and opportunity donations to qualified foundations. new text end

new text begin The amount
of the deduction under section 170 of the Internal Revenue Code that represents contributions
to a qualified foundation under section 290.0693 is an addition.
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, 2017.
new text end

Sec. 12.

Minnesota Statutes 2016, section 290.06, subdivision 2c, is amended to read:


Subd. 2c.

Schedules of rates for individuals, estates, and trusts.

new text begin For taxable years
beginning after December 21, 2017:
new text end

(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 deleted text begin$35,480deleted text endnew text begin $37,970new text end, deleted text begin5.35deleted text endnew text begin 5.0new text end percent;

(2) On all over deleted text begin$35,480deleted text endnew text begin $37,970new text end, but not over deleted text begin$140,960deleted text endnew text begin $134,250new text end, 7.05 percent;

(3) On all over deleted text begin$140,960deleted text endnew text begin $134,250new text end, but not over deleted text begin$250,000deleted text endnew text begin $267,550new text end, 7.85 percent;

(4) On all over deleted text begin$250,000deleted text endnew text begin $267,550new text end, 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.

(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 deleted text begin$24,270deleted text endnew text begin $25,970new text end, deleted text begin5.35deleted text endnew text begin 5.0new text end percent;

(2) On all over deleted text begin$24,270deleted text endnew text begin $25,970new text end, but not over deleted text begin$79,730deleted text endnew text begin $73,970new text end, 7.05 percent;

(3) On all over deleted text begin$79,730deleted text endnew text begin $73,970new text end, but not over deleted text begin$150,000deleted text endnew text begin $160,530new text end, 7.85 percent;

(4) On all over deleted text begin$150,000deleted text endnew text begin $160,530new text end, 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 deleted text begin$29,880deleted text endnew text begin $31,980new text end, deleted text begin5.35deleted text endnew text begin 5.0new text end percent;

(2) On all over deleted text begin$29,880deleted text endnew text begin $31,980new text end, but not over deleted text begin$120,070deleted text endnew text begin $114,510new text end, 7.05 percent;

(3) On all over deleted text begin$120,070deleted text endnew text begin $114,510new text end, but not over deleted text begin$200,000deleted text endnew text begin $214,040new text end, 7.85 percent;

(4) On all over deleted text begin$200,000deleted text endnew text begin $214,040new text end, 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 the additions required
under section 290.0131, subdivisions 2 and 6 to 11, and reduced by the Minnesota assignable
portion of the subtraction for United States government interest under section 290.0132,
subdivision 2
, and the subtractions under section 290.0132, subdivisions 9, 10, 14, 15, 17,
and 18, 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 the amounts specified in section 290.0131,
subdivisions 2
and 6 to 11, and reduced by the amounts specified in section 290.0132,
subdivisions 2, 9, 10, 14, 15, 17, and 18.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after December
31, 2017.
new text end

Sec. 13.

Minnesota Statutes 2016, section 290.06, subdivision 2d, is amended to read:


Subd. 2d.

Inflation adjustment of brackets.

(a) For taxable years beginning after
December 31, deleted text begin2013deleted text endnew text begin 2018new text end, the minimum and maximum dollar amounts for each rate bracket
for which a tax is imposed in subdivision 2c shall be adjusted for inflation by the percentage
determined under paragraph (b). For the purpose of making the adjustment as provided in
this subdivision all of the rate brackets provided in subdivision 2c shall be the rate brackets
as they existed for taxable years beginning after December 31, deleted text begin2012deleted text endnew text begin 2017new text end, and before
January 1, deleted text begin2014deleted text endnew text begin 2019new text end. The rate applicable to any rate bracket must not be changed. The
dollar amounts setting forth the tax shall be adjusted to reflect the changes in the rate brackets.
The rate brackets as adjusted must be rounded to the nearest $10 amount. If the rate bracket
ends in $5, it must be rounded up to the nearest $10 amount.

(b) The commissioner shall adjust the rate brackets and by the percentage determined
pursuant to the provisions of section 1(f) of the Internal Revenue Code, except that in section
1(f)(3)(B) the word deleted text begin"2012"deleted text endnew text begin "2017"new text end shall be substituted for the word "1992." For deleted text begin2014deleted text endnew text begin 2019new text end,
the commissioner shall then determine the percent change from the 12 months ending on
August 31, deleted text begin2012deleted text endnew text begin 2017new text end, to the 12 months ending on August 31, deleted text begin2013deleted text endnew text begin 2018new text end, and in each
subsequent year, from the 12 months ending on August 31, deleted text begin2012deleted text endnew text begin 2017new text end, to the 12 months
ending on August 31 of the year preceding the taxable year. The determination of the
commissioner pursuant to this subdivision shall not be considered a "rule" and shall not be
subject to the Administrative Procedure Act contained in chapter 14.

No later than December 15 of each year, the commissioner shall announce the specific
percentage that will be used to adjust the tax rate brackets.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after December
31, 2018.
new text end

Sec. 14.

Minnesota Statutes 2016, section 290.06, is amended by adding a subdivision to
read:


new text begin Subd. 2g. new text end

new text begin First-time home buyer savings account. new text end

new text begin In addition to the tax computed
under subdivision 2c, an additional amount of tax applies equal to the additional tax computed
for the taxable year for the account holder of a first-time home buyer account under section
462D.06, 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, 2016.
new text end

Sec. 15.

Minnesota Statutes 2016, section 290.06, is amended by adding a subdivision to
read:


new text begin Subd. 2h. new text end

new text begin Temporary schedule of rates for individuals, estates, and trusts. new text end

new text begin For taxable
years beginning after December 31, 2016, and before January 1, 2018:
new text end

new text begin (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:
new text end

new text begin (1) On the first $37,110, 5.15 percent;
new text end

new text begin (2) On all over $37,110, but not over $138,180, 7.05 percent;
new text end

new text begin (3) On all over $138,180, but not over $261,510, 7.85 percent;
new text end

new text begin (4) On all over $261,510, 9.85 percent.
new text end

new text begin 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.
new text end

new text begin (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:
new text end

new text begin (1) On the first $25,390, 5.15 percent;
new text end

new text begin (2) On all over $25,390, but not over $77,060, 7.05 percent;
new text end

new text begin (3) On all over $77,060, but not over $156,910, 7.85 percent;
new text end

new text begin (4) On all over $156,910, 9.85 percent.
new text end

new text begin (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:
new text end

new text begin (1) On the first $31,260, 5.15 percent;
new text end

new text begin (2) On all over $31,260, but not over $117,790, 7.05 percent;
new text end

new text begin (3) On all over $117,790, but not over $209,210, 7.85 percent;
new text end

new text begin (4) On all over $209,210, 9.85 percent.
new text end

new text begin (d) The provisions of subdivision 2c, paragraphs (d) and (e), apply to this section.
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, 2016, and before January 1, 2018.
new text end

Sec. 16.

Minnesota Statutes 2016, section 290.06, is amended by adding a subdivision to
read:


new text begin Subd. 37. new text end

new text begin Workforce housing credit. new text end

new text begin (a) A qualified project investor is allowed a credit
against the tax under this chapter equal to the amount certified by the commissioner of
employment and economic development under section 116J.5491 to the taxpayer as a
qualified project investor for the taxable year.
new text end

new text begin (b) The definitions under section 116J.5491 apply to this subdivision.
new text end

new text begin (c) Credits allowed 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 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 a tax credit certificate issued by the commissioner of employment
and economic development under section 116J.5491, 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 for the amount of any improperly
claimed credit.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after December
31, 2017, and before January 1, 2019.
new text end

Sec. 17.

Minnesota Statutes 2016, section 290.0671, subdivision 1, as amended by Laws
2017, chapter 1, section 6, 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.

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

(c) For individuals with one qualifying child, the credit equals 9.35 percent of the first
$11,120 of earned income. The credit is reduced by 6.02 percent of earned income or adjusted
gross income, whichever is greater, in excess of $21,190, but in no case is the credit less
than zero.

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

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

(f) For a person who was a resident for the entire tax year and has earned income not
subject to tax under this chapter, including income excluded under section 290.0132,
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 new text beginfollowing clauses are not
considered "earned income not subject to tax under this chapter":
new text end

new text begin (1) the new text endsubtractions for military pay under section 290.0132, subdivisions 11 and 12deleted text begin,
are not considered "earned income not subject to tax under this chapter."For the purposes
of this paragraph,
deleted text endnew text begin;
new text end

new text begin (2)new text end the exclusion of combat pay under section 112 of the Internal Revenue Code deleted text beginis not
considered "earned income not subject to tax under this chapter."
deleted text endnew text begin; and
new text end

new text begin (3) income derived from an Indian reservation by an enrolled member of the reservation
while living on the reservation.
new text end

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

(h) 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, 2016.
new text end

Sec. 18.

Minnesota Statutes 2016, section 290.0674, is amended by adding a subdivision
to read:


new text begin Subd. 6. new text end

new text begin Inflation adjustment. new text end

new text begin The credit amount and the income threshold at which
the maximum credit begins to be reduced in subdivision 2 must be adjusted for inflation.
The commissioner shall adjust the credit amount and income threshold by the percentage
determined pursuant to the provisions of section 1(f) of the Internal Revenue Code, except
that in section 1(f)(3)(B) the word "2017" shall be substituted for the word "1992." For
2019, the commissioner shall then determine the percent change from the 12 months ending
on August 31, 2017, to the 12 months ending on August 31, 2018, and in each subsequent
year, from the 12 months ending August 31, 2017, to the 12 months ending on August 31
of the year preceding the taxable year. The credit amount and income threshold as adjusted
for inflation must be rounded to the nearest $10 amount. If the amount ends in $5, the amount
is rounded up to the nearest $10 amount. The determination of the commissioner under this
subdivision is not a rule subject to the Administrative Procedure Act in chapter 14, including
section 14.386.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after December
31, 2018.
new text end

Sec. 19.

Minnesota Statutes 2016, section 290.068, subdivision 2, is amended to read:


Subd. 2.

Definitions.

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

(a) "Qualified research expenses" means (i) qualified research expenses and basic research
payments as defined in section 41(b) and (e) of the Internal Revenue Code, except it does
not include expenses incurred for qualified research or basic research conducted outside
the state of Minnesota pursuant to section 41(d) and (e) of the Internal Revenue Code; and
(ii) contributions to a nonprofit corporation established and operated pursuant to the
provisions of chapter 317A for the purpose of promoting the establishment and expansion
of business in this state, provided the contributions are invested by the nonprofit corporation
for the purpose of providing funds for small, technologically innovative enterprises in
Minnesota during the early stages of their development.

(b) "Qualified research" means qualified research as defined in section 41(d) of the
Internal Revenue Code, except that the term does not include qualified research conducted
outside the state of Minnesota.

(c) "Base amount" meansnew text begin:
new text end

new text begin (1) for taxpayers not subject to clause (2), thenew text end base amount as defined in section 41(c)
of the Internal Revenue Code, except that the average annual gross receipts must be calculated
using Minnesota sales or receipts under section 290.191 and the definitions contained in
deleted text begin clausesdeleted text endnew text begin paragraphsnew text end (a) and (b) deleted text beginshalldeleted text end applynew text begin; or
new text end

new text begin (2) for a taxpayer with an alternative simplified credit election in place under subdivision
2a for the taxable year, 50 percent of the average qualified research expenses for the three
taxable years preceding the taxable year for which the credit is being determined
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, 2017.
new text end

Sec. 20.

Minnesota Statutes 2016, section 290.068, is amended by adding a subdivision
to read:


new text begin Subd. 2a. new text end

new text begin Alternative simplified credit election. new text end

new text begin (a) A corporation, partnership, or other
taxpayer qualifying for a credit under this section may elect on an original return, including
all extensions, to calculate its base amount under subdivision 2, paragraph (c), clause (2),
for the taxable year. A taxpayer may revoke the election without approval of the
commissioner.
new text end

new text begin (b) For a partnership, the election must be made by the partnership on the partnership
return or other form, as required by the commissioner, and applies to all of its partners.
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, 2017.
new text end

Sec. 21.

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

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

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

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

new text begin (c) "Qualified teacher" means a person who:
new text end

new text begin (1) holds a teaching license issued by the licensing division in the Department of
Education on behalf of the Minnesota Board of Teaching both when the teacher begins the
master's degree program and when the teacher completes the master's degree program;
new text end

new text begin (2) began a master's degree program after June 30, 2017; and
new text end

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

new text begin (d) "Core content area" means the academic subject of reading, English or language arts,
mathematics, science, foreign languages, civics and government, economics, arts, history,
or geography.
new text end

new text begin Subd. 2. new text end

new text begin Credit allowed. new text end

new text begin (a) An individual who is a qualified teacher is allowed a credit
against the tax imposed under this chapter. The credit equals $2,500.
new text end

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

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

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after December
31, 2016.
new text end

Sec. 22.

new text begin [290.0693] EQUITY AND OPPORTUNITY IN EDUCATION 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) "Eligible student" means a student who:
new text end

new text begin (1) resides in Minnesota;
new text end

new text begin (2) is a member of a household that has total annual income during the year prior to
initial receipt of a qualified scholarship or qualified transportation scholarship, without
consideration of the benefits under this program, that does not exceed an amount equal to
two times the income standard used to qualify for a reduced-price meal under the National
School Lunch Program; and
new text end

new text begin (3) meets one of the following criteria:
new text end

new text begin (i) attended a school, as defined in section 120A.22, subdivision 4, in the semester
preceding initial receipt of a qualified scholarship or qualified transportation scholarship;
new text end

new text begin (ii) is younger than age seven and not enrolled in kindergarten or first grade in the
semester preceding initial receipt of a qualified scholarship;
new text end

new text begin (iii) previously received a qualified scholarship or qualified transportation scholarship
under this section; or
new text end

new text begin (iv) lived in Minnesota for less than a year prior to initial receipt of a qualified
scholarship.
new text end

new text begin (c) "Equity and opportunity in education donation" means a donation to a qualified
foundation that awards qualified scholarships or qualified transportation scholarships.
new text end

new text begin (d) "Household" means household as used to determine eligibility under the National
School Lunch Program.
new text end

new text begin (e) "National School Lunch Program" means the program in United States Code, title
42, section 1758.
new text end

new text begin (f) "Qualified school" means a school operated in Minnesota that is a nonpublic
elementary or secondary school in Minnesota wherein a resident may legally fulfill the
state's compulsory attendance laws that is not operated for profit, and that adheres to the
provisions of United States Code, title 42, section 1981, and chapter 363A.
new text end

new text begin (g) "Qualified foundation" means a nonprofit organization granted an exemption from
the federal income tax under section 501(c)(3) of the Internal Revenue Code that has been
approved as a qualified foundation by the commissioner of revenue under subdivision 5.
new text end

new text begin (h) "Qualified scholarship" means a payment from a qualified foundation to or on behalf
of the parent or guardian of an eligible student for payment of tuition for enrollment in
grades kindergarten through 12 at a qualified school. A qualified scholarship must not
exceed an amount greater than 70 percent of the state average general education revenue
under section 126C.10, subdivision 1, per pupil unit.
new text end

new text begin (i) "Total annual income" means the income measure used to determine eligibility under
the National School Lunch Program in United States Code, title 42, section 1758.
new text end

new text begin (j) "Qualified transportation scholarship" means a payment from a qualified foundation
to or on behalf of a parent or guardian of an eligible student for payment of transportation
to a school, as defined in section 120A.22, subdivision 4. A qualified transportation
scholarship must not exceed an amount greater than 70 percent of the state average general
education revenue under section 126C.10, subdivision 1, per pupil unit.
new text end

new text begin Subd. 2. new text end

new text begin Credit allowed. new text end

new text begin (a) An individual or corporate taxpayer who has been issued
a credit certificate under subdivision 3 is allowed a credit against the tax due under this
chapter equal to 70 percent of the amount donated during the taxable year to the qualified
foundation designated on the taxpayer's credit certificate. No credit is allowed if the taxpayer
designates a specific child as the beneficiary of the contribution. No credit is allowed to a
taxpayer for an equity and opportunity in education donation made before the taxpayer was
issued a credit certificate as provided in subdivision 3.
new text end

new text begin (b) The maximum annual credit allowed is:
new text end

new text begin (1) $21,000 for married joint filers for a one-year donation of $30,000;
new text end

new text begin (2) $10,500 for other individual filers for a one-year donation of $15,000; and
new text end

new text begin (3) $105,000 for corporate filers for a one-year donation of $150,000.
new text end

new text begin (c) A taxpayer must provide a copy of the receipt provided by the qualified foundation
when claiming the credit for the donation if requested by the commissioner.
new text end

new text begin (d) The credit is limited to the liability for tax under this chapter, including the tax
imposed by sections 290.0921 and 290.0922.
new text end

new text begin (e) If the amount of the credit under this subdivision for any taxable year exceeds the
limitations under paragraph (d), 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. The
amount of the unused credit that may be added under this paragraph may not exceed the
taxpayer's liability for tax, less the credit for the taxable year. No credit may be carried to
a taxable year more than five years after the taxable year in which the credit was earned.
new text end

new text begin Subd. 3. new text end

new text begin Application for credit certificate. new text end

new text begin (a) The commissioner must make applications
for tax credits for 2018 available on the department's Web site by January 1, 2018.
Applications for subsequent years must be made available by January 1 of the taxable year.
new text end

new text begin (b) A taxpayer must apply to the commissioner for an equity and opportunity in education
tax credit certificate. The application must be in the form and manner specified by the
commissioner and must designate the qualified foundation to which the taxpayer intends
to make a donation. The commissioner must begin accepting applications for a taxable year
on January 1. The commissioner must issue tax credit certificates under this section on a
first-come, first-served basis until the maximum statewide credit amount has been reached.
The certificates must list the qualified foundation the taxpayer designated on the application.
The maximum statewide credit amount is $35,000,000 per taxable year for taxable years
beginning after December 31, 2017.
new text end

new text begin (c) The commissioner must not issue a tax credit certificate for an amount greater than
the limits in subdivision 2.
new text end

new text begin (d) The commissioner must not issue a credit certificate for an application that designates
a qualified foundation that the commissioner has barred from participation as provided in
subdivision 5.
new text end

new text begin Subd. 4. new text end

new text begin Responsibilities of qualified foundations. new text end

new text begin (a) A qualified foundation must:
new text end

new text begin (1) award qualified scholarships and qualified transportation scholarships to eligible
students;
new text end

new text begin (2) not restrict the availability of scholarships to students of one qualified school?
new text end

new text begin (3) not charge a fee of any kind for a child to be considered for a scholarship? and
new text end

new text begin (4) require a qualified school receiving payment of tuition through a scholarship funded
by contributions qualifying for the tax credit under this section to sign an agreement that it
will not use different admissions standards for a student with a qualified scholarship or
qualified transportation scholarship.
new text end

new text begin (b) An entity that is eligible to be a qualified foundation must apply to the commissioner
by September 15 of the year preceding the year in which it will first receive equity and
opportunity in education donations. The application must be in the form and manner
prescribed by the commissioner. The application must:
new text end

new text begin (1) demonstrate to the commissioner that the entity, if it is a nonprofit organization, has
been granted an exemption from the federal income tax as an organization described in
section 501(c)(3) of the Internal Revenue Code; and
new text end

new text begin (2) demonstrate the entity's financial accountability by submitting its most recent audited
financial statement prepared by a certified public accountant firm licensed under chapter
326A using the Statements on Auditing Standards issued by the Audit Standards Board of
the American Institute of Certified Public Accountants.
new text end

new text begin (c) A qualified foundation must provide to taxpayers who make donations or
commitments to donate a receipt or verification on a form approved by the commissioner.
new text end

new text begin (d) A qualified foundation in each year it awards qualified scholarships or qualified
transportation scholarships to eligible students to enroll in a qualified school must obtain
from the qualified school documentation that the school:
new text end

new text begin (i) complies with all health and safety laws or codes that apply to nonpublic schools;
new text end

new text begin (ii) holds a valid occupancy permit if required by its municipality;
new text end

new text begin (iii) certifies that it adheres to the provisions of chapter 363A and United States Code,
title 42, section 1981; and
new text end

new text begin (iv) provides academic accountability to parents of students in the program by regularly
reporting to the parents on the student's progress.
new text end

new text begin A qualified foundation must make the documentation available to the commissioner on
request.
new text end

new text begin (e) A qualified foundation must, by June 1 of each year following a year in which it
receives donations and awards scholarships, provide the following information to the
commissioner:
new text end

new text begin (1) financial information that demonstrates the financial viability of the qualified
foundation, if it is to receive donations of $150,000 or more during the year;
new text end

new text begin (2) documentation that it has conducted criminal background checks on all of its
employees and board members and has excluded from employment or governance any
individuals who might reasonably pose a risk to the appropriate use of contributed funds;
new text end

new text begin (3) consistent with paragraph (f), document that it has used amounts received as donations
to provide qualified scholarships within one calendar year of the calendar year in which it
received the donation;
new text end

new text begin (4) a listing of qualified schools that enrolled eligible students to whom the qualified
foundation awarded qualified scholarships; and
new text end

new text begin (5) the following information prepared by a certified public accountant regarding
donations received and scholarships awarded in the previous calendar year:
new text end

new text begin (i) the total number and total dollar amount of donations received from taxpayers;
new text end

new text begin (ii) the total number and total dollar amount of qualified scholarships and qualified
transportation scholarships awarded; and
new text end

new text begin (iii) the dollar amount of donations used for administrative expenses, as allowed by
paragraph (f).
new text end

new text begin (f) The foundation may use up to five percent of the amounts received as donations for
reasonable administrative expenses, including but not limited to fund-raising, scholarship
tracking, and reporting requirements.
new text end

new text begin Subd. 5. new text end

new text begin Responsibilities of commissioner. new text end

new text begin (a) The commissioner must make
applications for an entity to be approved as a qualified foundation for a taxable year available
on the department's Web site by August 1 of the year preceding the taxable year. The
commissioner must approve an application that provides the documentation required in
subdivision 4, paragraph (b), clauses (1) and (2), within 60 days of receiving the application.
The commissioner must notify a foundation that provides incomplete documentation and
the foundation may resubmit its application within 30 days.
new text end

new text begin (b) By November 15 of each year, the commissioner must post on the department's Web
site the names and addresses of qualified foundations for the next taxable year. The
commissioner must regularly update the names and addresses of any qualified foundations
that have been barred from participating in the program.
new text end

new text begin (c) The commissioner must prescribe a standardized format for a receipt to be issued by
a qualified foundation to a taxpayer to indicate the value of a donation received and of a
commitment to make a donation.
new text end

new text begin (d) The commissioner must prescribe a standardized format for qualified foundations
to report the information required under subdivision 4, paragraph (e).
new text end

new text begin (e) The commissioner may conduct either a financial review or audit of a qualified
foundation upon finding evidence of fraud or intentional misreporting. If the commissioner
determines that the qualified foundation committed fraud or intentionally misreported
information, the qualified foundation is barred from further program participation.
new text end

new text begin (f) If a qualified foundation fails to submit the documentation required under subdivision
4, paragraph (e), by June 1, the commissioner must notify the qualified foundation by July
1. A qualified foundation that fails to submit the required information by August 1 is barred
from participation for the next taxable year.
new text end

new text begin (g) If a qualified foundation fails to comply with the requirements of subdivision 4,
paragraph (e), the commissioner must by September 1 notify the qualified foundation that
it has until November 1 to document that it has remedied its noncompliance. A qualified
foundation that fails to document that it has remedied its noncompliance by November 1 is
barred from participation for the next taxable year.
new text end

new text begin (h) A qualified foundation barred under paragraph (f) or (g) may become eligible to
participate by submitting the required information in future years.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment for
donations made and credits allowed in taxable years beginning after December 31, 2017.
new text end

Sec. 23.

Minnesota Statutes 2016, section 290.081, is amended to read:


290.081 INCOME OF NONRESIDENTS, RECIPROCITY.

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

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

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

(d) deleted text begin(1) Interest is payable on all amounts calculated under paragraph (c) relating to
taxable years beginning after December 31, 2000. Interest accrues from July 1 of the taxable
year
deleted text endnew text begin Payments for amounts calculated under paragraph (c) must equal one-quarter of the
estimated annual amount and must be paid at the midpoint of each quarter, on February 15,
May 15, August 15, and November 15
new text end.

deleted text begin (2)deleted text end new text begin(e)(1)new text endThe commissioner of revenue is authorized to enter into agreements with the
state of Wisconsin specifying the reciprocity payment due dates, conditions constituting
delinquency, interest rates, and a method for computing interest due.

deleted text begin (3)deleted text endnew text begin (2)new text end For agreements entered into before October 1, deleted text begin2014deleted text endnew text begin 2017new text end, the annual compensation
required under paragraph (c) must equal at least the net revenue loss minus deleted text begin$1,000,000deleted text endnew text begin up
to $3,000,000
new text end per fiscal year.

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

deleted text begin (5)deleted text endnew text begin (3)new text end For the purposes of deleted text beginclauses (3) and (4)deleted text endnew text begin this sectionnew text end, "net revenue loss" means the
difference between the amount of Minnesota income taxes Minnesota forgoes by not taxing
Wisconsin residents on income subject to reciprocity and the credit Minnesota would have
been required to give under section 290.06, subdivision 22, to Minnesota residents working
in Wisconsin had there not been reciprocity.

new text begin (4) All agreements must include provisions:
new text end

new text begin (i) providing for a suspension of the agreement if one party to the agreement does not
pay in full by a time proscribed in the agreement;
new text end

new text begin (ii) setting the interest rate that will be applied, and that interest shall run from the date
the payment is due until the day the payment is made, except that interest from the
reconciliation payments runs from July 1 of the tax year until paid;
new text end

new text begin (iii) stating a time for annual reconciliation must be completed by October 31 of the
year following the tax year, and the time for payment of any amounts to be completed by
no later than December 1 of the year following the tax year;
new text end

new text begin (iv) requiring the parties to jointly conduct updated benchmark studies every five years
beginning tax year 2018;
new text end

new text begin (v) requiring each party to the agreement to require taxpayers who request exemption
from withholding in the state where they work to make an annual application and that a list
of participants will be exchanged annually; and
new text end

new text begin (vi) the sum of the amount of the quarterly payments must be a reasonable estimate of
the revenue loss as defined in item (iii).
new text end

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

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

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after December
31, 2017.
new text end

Sec. 24.

Minnesota Statutes 2016, section 290.091, subdivision 2, is amended to read:


Subd. 2.

Definitions.

For purposes of the tax imposed by this section, the following
terms have the meanings given:

(a) "Alternative minimum taxable income" means the sum of the following for the taxable
year:

(1) the taxpayer's federal alternative minimum taxable income as defined in section
55(b)(2) of the Internal Revenue Code;

(2) the taxpayer's itemized deductions allowed in computing federal alternative minimum
taxable income, but excluding:

(i) the charitable contribution deduction under section 170 of the Internal Revenue Code;

(ii) the medical expense deduction;

(iii) the casualty, theft, and disaster loss deduction; and

(iv) the impairment-related work expenses of a disabled person;

(3) for depletion allowances computed under section 613A(c) of the Internal Revenue
Code, with respect to each property (as defined in section 614 of the Internal Revenue Code),
to the extent not included in federal alternative minimum taxable income, the excess of the
deduction for depletion allowable under section 611 of the Internal Revenue Code for the
taxable year over the adjusted basis of the property at the end of the taxable year (determined
without regard to the depletion deduction for the taxable year);

(4) to the extent not included in federal alternative minimum taxable income, the amount
of the tax preference for intangible drilling cost under section 57(a)(2) of the Internal Revenue
Code determined without regard to subparagraph (E);

(5) to the extent not included in federal alternative minimum taxable income, the amount
of interest income as provided by section 290.0131, subdivision 2; and

(6) the amount of addition required by section 290.0131, subdivisions 9 to 11;

less the sum of the amounts determined under the following:

(1) interest income as defined in section 290.0132, subdivision 2;

(2) an overpayment of state income tax as provided by section 290.0132, subdivision 3,
to the extent included in federal alternative minimum taxable income;

(3) the amount of investment interest paid or accrued within the taxable year on
indebtedness to the extent that the amount does not exceed net investment income, as defined
in section 163(d)(4) of the Internal Revenue Code. Interest does not include amounts deducted
in computing federal adjusted gross income;

(4) amounts subtracted from federal taxable income as provided by section 290.0132,
subdivisions 7
, 9 to 15, 17, deleted text beginanddeleted text end 21new text begin, 23, and 24new text end; and

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

In the case of an estate or trust, alternative minimum taxable income must be computed
as provided in section 59(c) of the Internal Revenue Code.

(b) "Investment interest" means investment interest as defined in section 163(d)(3) of
the Internal Revenue Code.

(c) "Net minimum tax" means the minimum tax imposed by this section.

(d) "Regular tax" means the tax that would be imposed under this chapter (without regard
to this section and section 290.032), reduced by the sum of the nonrefundable credits allowed
under this chapter.

(e) "Tentative minimum tax" equals 6.75 percent of alternative minimum taxable income
after subtracting the exemption amount determined under subdivision 3.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after December
31, 2016.
new text end

Sec. 25.

Minnesota Statutes 2016, section 291.005, subdivision 1, as amended by Laws
2017, chapter 1, section 8, is amended to read:


Subdivision 1.

Scope.

Unless the context otherwise clearly requires, the following terms
used in this chapter shall have the following meanings:

(1) "Commissioner" means the commissioner of revenue or any person to whom the
commissioner has delegated functions under this chapter.

(2) "Federal gross estate" means the gross estate of a decedent as required to be valued
and otherwise determined for federal estate tax purposes under the Internal Revenue Code,
increased by the value of any property in which the decedent had a qualifying income interest
for life and for which an election was made under section 291.03, subdivision 1d, for
Minnesota estate tax purposes, but was not made for federal estate tax purposes.

(3) "Internal Revenue Code" means the United States Internal Revenue Code of 1986,
as amended through December 16, 2016.

(4) "Minnesota gross estate" means the federal gross estate of a decedent after (a)
excluding therefrom any property included in the estate which has its situs outside Minnesota,
and (b) including any property omitted from the federal gross estate which is includable in
the estate, has its situs in Minnesota, and was not disclosed to federal taxing authorities.

(5) "Nonresident decedent" means an individual whose domicile at the time of death
was not in Minnesota.

(6) "Personal representative" means the executor, administrator or other person appointed
by the court to administer and dispose of the property of the decedent. If there is no executor,
administrator or other person appointed, qualified, and acting within this state, then any
person in actual or constructive possession of any property having a situs in this state which
is included in the federal gross estate of the decedent shall be deemed to be a personal
representative to the extent of the property and the Minnesota estate tax due with respect
to the property.

(7) "Resident decedent" means an individual whose domicile at the time of death was
in Minnesotanew text begin. The provisions of section 290.01, subdivision 7, paragraph (c), apply to
determinations of domicile under this chapter
new text end.

(8) "Situs of property" means, with respect to:

(i) real property, the state or country in which it is located;

(ii) tangible personal property, the state or country in which it was normally kept or
located at the time of the decedent's death or for a gift of tangible personal property within
three years of death, the state or country in which it was normally kept or located when the
gift was executed;

(iii) a qualified work of art, as defined in section 2503(g)(2) of the Internal Revenue
Code, owned by a nonresident decedent and that is normally kept or located in this state
because it is on loan to an organization, qualifying as exempt from taxation under section
501(c)(3) of the Internal Revenue Code, that is located in Minnesota, the situs of the art is
deemed to be outside of Minnesota, notwithstanding the provisions of item (ii); and

(iv) intangible personal property, the state or country in which the decedent was domiciled
at death or for a gift of intangible personal property within three years of death, the state or
country in which the decedent was domiciled when the gift was executed.

For a nonresident decedent with an ownership interest in a pass-through entity with
assets that include real or tangible personal property, situs of the real or tangible personal
property, including qualified works of art, is determined as if the pass-through entity does
not exist and the real or tangible personal property is personally owned by the decedent. If
the pass-through entity is owned by a person or persons in addition to the decedent, ownership
of the property is attributed to the decedent in proportion to the decedent's capital ownership
share of the pass-through entity.

(9) "Pass-through entity" includes the following:

(i) an entity electing S corporation status under section 1362 of the Internal Revenue
Code;

(ii) an entity taxed as a partnership under subchapter K of the Internal Revenue Code;

(iii) a single-member limited liability company or similar entity, regardless of whether
it is taxed as an association or is disregarded for federal income tax purposes under Code
of Federal Regulations, title 26, section 301.7701-3; or

(iv) a trust to the extent the property is includible in the decedent's federal gross estate;
but excludes

(v) an entity whose ownership interest securities are traded on an exchange regulated
by the Securities and Exchange Commission as a national securities exchange under section
6 of the Securities Exchange Act, United States Code, title 15, section 78f.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for estates of decedents
dying after December 31, 2016.
new text end

Sec. 26.

Minnesota Statutes 2016, section 291.016, subdivision 3, is amended to read:


Subd. 3.

Subtraction.

new text begin (a) For estates of decedents dying in 2017, the value of qualified
small business property under section 291.03, subdivision 9, and the value of qualified farm
property under section 291.03, subdivision 10, or the result of $5,000,000 minus $1,800,000,
whichever is less, may be subtracted in computing the Minnesota taxable estate but must
not reduce the Minnesota taxable estate to less than zero.
new text end

new text begin (b) For estates of decedents dying after December 31, 2017, and before January 1, 2022,
the subtraction equals the sum of the applicable amount for the year of death under paragraphs
(c) and (d).
new text end

new text begin (c) new text endThe value of qualified small business property under section 291.03, subdivision 9,
and the value of qualified farm property under section 291.03, subdivision 10, deleted text beginor the result
of $5,000,000 minus the amount for the year of death listed in clauses (1) to (5), whichever
is less,
deleted text endnew text begin up to the amounts listed in clauses (1) to (4),new text end may be deleted text beginsubtracteddeleted text endnew text begin includednew text end in computing
the Minnesota taxable estate deleted text beginbut must not reduce the Minnesota taxable estate to less than
zero
deleted text end:

(1) deleted text begin$1,200,000 for estates of decedents dying in 2014deleted text end;

deleted text begin (2) $1,400,000deleted text endnew text begin $2,100,000new text end for estates of decedents dying in deleted text begin2015deleted text endnew text begin 2018new text end;

deleted text begin (3) $1,600,000deleted text endnew text begin (2) $1,700,000new text end for estates of decedents dying in deleted text begin2016deleted text endnew text begin 2019new text end;

deleted text begin (4) $1,800,000deleted text endnew text begin (3) $1,300,000new text end for estates of decedents dying in deleted text begin2017; anddeleted text endnew text begin 2020
new text end

deleted text begin (5) $2,000,000deleted text endnew text begin (4) $900,000new text end for estates of decedents dying in deleted text begin2018 and thereafterdeleted text endnew text begin 2021new text end.

new text begin (d) In addition to the amounts under paragraph (b), the following amount for the year
of death listed in clauses (1) to (4) may be included in computing the Minnesota taxable
estate:
new text end

new text begin (1) $2,900,000 for estates of decedents dying in 2018;
new text end

new text begin (2) $3,300,000 for estates of decedents dying in 2019;
new text end

new text begin (3) $3,700,000 for estates of decedents dying in 2020; and
new text end

new text begin (4) $4,100,000 for estates of decedents dying in 2021.
new text end

new text begin (e) For estates of decedents dying in 2022, the subtraction equals $5,000,000.
new text end

new text begin (f) For estates of decedents dying in 2023 and thereafter, the subtraction equals the
decedent's applicable federal exclusion amount under section 2010(c)(2) of the Internal
Revenue Code, but must not reduce the Minnesota taxable estate to less than zero.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for estates of decedents
dying after December 31, 2016.
new text end

Sec. 27.

Minnesota Statutes 2016, section 291.03, subdivision 1, is amended to read:


Subdivision 1.

Tax amount.

The tax imposed must be computed by applying to the
Minnesota taxable estate the following schedule of rates and then the resulting amount
multiplied by a fraction, not greater than one, the numerator of which is the value of the
Minnesota gross estate plus the value of gifts under section 291.016, subdivision 2, clause
(3), with a Minnesota situs, and the denominator of which is the federal gross estate plus
the value of gifts under section 291.016, subdivision 2, clause (3):

deleted text begin (a) For estates of decedents dying in 2014:
deleted text end

deleted text begin Amount of Minnesota Taxable Estate
deleted text end
deleted text begin Rate of Tax
deleted text end
deleted text begin Not over $1,200,000
deleted text end
deleted text begin None
deleted text end
deleted text begin Over $1,200,000 but not over $1,400,000
deleted text end
deleted text begin nine percent of the excess over $1,200,000
deleted text end
deleted text begin Over $1,400,000 but not over $3,600,000
deleted text end
deleted text begin $18,000 plus ten percent of the excess over
$1,400,000
deleted text end
deleted text begin Over $3,600,000 but not over $4,100,000
deleted text end
deleted text begin $238,000 plus 10.4 percent of the excess over
$3,600,000
deleted text end
deleted text begin Over $4,100,000 but not over $5,100,000
deleted text end
deleted text begin $290,000 plus 11.2 percent of the excess over
$4,100,000
deleted text end
deleted text begin Over $5,100,000 but not over $6,100,000
deleted text end
deleted text begin $402,000 plus 12 percent of the excess over
$5,100,000
deleted text end
deleted text begin Over $6,100,000 but not over $7,100,000
deleted text end
deleted text begin $522,000 plus 12.8 percent of the excess over
$6,100,000
deleted text end
deleted text begin Over $7,100,000 but not over $8,100,000
deleted text end
deleted text begin $650,000 plus 13.6 percent of the excess over
$7,100,000
deleted text end
deleted text begin Over $8,100,000 but not over $9,100,000
deleted text end
deleted text begin $786,000 plus 14.4 percent of the excess over
$8,100,000
deleted text end
deleted text begin Over $9,100,000 but not over $10,100,000
deleted text end
deleted text begin $930,000 plus 15.2 percent of the excess over
$9,100,000
deleted text end
deleted text begin Over $10,100,000
deleted text end
deleted text begin $1,082,000 plus 16 percent of the excess over
$10,100,000
deleted text end

deleted text begin (b) For estates of decedents dying in 2015:
deleted text end

deleted text begin Amount of Minnesota Taxable Estate
deleted text end
deleted text begin Rate of Tax
deleted text end
deleted text begin Not over $1,400,000
deleted text end
deleted text begin None
deleted text end
deleted text begin Over $1,400,000 but not over $3,600,000
deleted text end
deleted text begin ten percent of the excess over $1,400,000
deleted text end
deleted text begin Over $3,600,000 but not over $6,100,000
deleted text end
deleted text begin $220,000 plus 12 percent of the excess over
$3,600,000
deleted text end
deleted text begin Over $6,100,000 but not over $7,100,000
deleted text end
deleted text begin $520,000 plus 12.8 percent of the excess over
$6,100,000
deleted text end
deleted text begin Over $7,100,000 but not over $8,100,000
deleted text end
deleted text begin $648,000 plus 13.6 percent of the excess over
$7,100,000
deleted text end
deleted text begin Over $8,100,000 but not over $9,100,000
deleted text end
deleted text begin $784,000 plus 14.4 percent of the excess over
$8,100,000
deleted text end
deleted text begin Over $9,100,000 but not over $10,100,000
deleted text end
deleted text begin $928,000 plus 15.2 percent of the excess over
$9,100,000
deleted text end
deleted text begin Over $10,100,000
deleted text end
deleted text begin $1,080,000 plus 16 percent of the excess over
$10,100,000
deleted text end

deleted text begin (c) For estates of decedents dying in 2016:
deleted text end

deleted text begin Amount of Minnesota Taxable Estate
deleted text end
deleted text begin Rate of Tax
deleted text end
deleted text begin Not over $1,600,000
deleted text end
deleted text begin None
deleted text end
deleted text begin Over $1,600,000 but not over $2,600,000
deleted text end
deleted text begin ten percent of the excess over $1,600,000
deleted text end
deleted text begin Over $2,600,000 but not over $6,100,000
deleted text end
deleted text begin $100,000 plus 12 percent of the excess over
$2,600,000
deleted text end
deleted text begin Over $6,100,000 but not over $7,100,000
deleted text end
deleted text begin $520,000 plus 12.8 percent of the excess over
$6,100,000
deleted text end
deleted text begin Over $7,100,000 but not over $8,100,000
deleted text end
deleted text begin $648,000 plus 13.6 percent of the excess over
$7,100,000
deleted text end
deleted text begin Over $8,100,000 but not over $9,100,000
deleted text end
deleted text begin $784,000 plus 14.4 percent of the excess over
$8,100,000
deleted text end
deleted text begin Over $9,100,000 but not over $10,100,000
deleted text end
deleted text begin $928,000 plus 15.2 percent of the excess over
$9,100,000
deleted text end
deleted text begin Over $10,100,000
deleted text end
deleted text begin $1,080,000 plus 16 percent of the excess over
$10,100,000
deleted text end

deleted text begin (d)deleted text endnew text begin (a)new text end For estates of decedents dying in 2017:

Amount of Minnesota Taxable Estate
Rate of Tax
Not over $1,800,000
None
Over $1,800,000 but not over $2,100,000
ten percent of the excess over $1,800,000
Over $2,100,000 but not over $5,100,000
$30,000 plus 12 percent of the excess over
$2,100,000
Over $5,100,000 but not over $7,100,000
$390,000 plus 12.8 percent of the excess over
$5,100,000
Over $7,100,000 but not over $8,100,000
$646,000 plus 13.6 percent of the excess over
$7,100,000
Over $8,100,000 but not over $9,100,000
$782,000 plus 14.4 percent of the excess over
$8,100,000
Over $9,100,000 but not over $10,100,000
$926,000 plus 15.2 percent of the excess over
$9,100,000
Over $10,100,000
$1,078,000 plus 16 percent of the excess over
$10,100,000

deleted text begin (e)deleted text end new text begin(b) new text endFor estates of decedents dying in 2018 and thereafter:

Amount of Minnesota Taxable Estate
Rate of Tax
Not over deleted text begin$2,000,000deleted text endnew text begin $7,100,000
new text end
deleted text begin None deleted text end new text begin 13 percent
new text end
deleted text begin Over $2,000,000 but not over $2,600,000
deleted text end
deleted text begin ten percent of the excess over $2,000,000
deleted text end
deleted text begin Over $2,600,000 but not over $7,100,000
deleted text end
deleted text begin $60,000 plus 13 percent of the excess over
$2,600,000
deleted text end
Over $7,100,000 but not over $8,100,000
deleted text begin$645,000deleted text endnew text begin $923,000new text end plus 13.6 percent of the
excess over $7,100,000
Over $8,100,000 but not over $9,100,000
deleted text begin$781,000deleted text endnew text begin $1,059,000new text end plus 14.4 percent of the
excess over $8,100,000
Over $9,100,000 but not over $10,100,000
deleted text begin$925,000deleted text endnew text begin $1,203,000new text end plus 15.2 percent of the
excess over $9,100,000
Over $10,100,000
deleted text begin$1,077,000deleted text endnew text begin $1,355,000new text end plus 16 percent of the
excess over $10,100,000

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for estates of decedents
dying after December 31, 2016.
new text end

Sec. 28.

Minnesota Statutes 2016, section 291.03, subdivision 11, is amended to read:


Subd. 11.

Recapture tax.

(a) If, within three years after the decedent's death and before
the death of the qualified heir, the qualified heir disposes of any interest in the qualified
property, other than by a disposition to a family member, or a family member ceases to
satisfy the requirement under subdivision 9, clause (7); or 10, clause (5), an additional estate
tax is imposed on the property. In the case of a sole proprietor, if the qualified heir replaces
qualified small business property excluded under subdivision 9 with similar property, then
the qualified heir will not be treated as having disposed of an interest in the qualified property.

(b) The amount of the additional tax equals the amount of the exclusion claimed by the
estate under subdivision 8, paragraph (d), multiplied by 16 percent.

(c) The additional tax under this subdivision is due on the day which is six months after
the date of the disposition or cessation in paragraph (a).

new text begin (d) The tax under this subdivision does not apply to the following: acquisition of title
or possession of the qualified property by a federal, state, or local government unit, or any
other entity with the power of eminent domain for a public purpose, as defined in section
117.025, subdivision 11, within the three-year holding period.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for estates of decedents
dying after June 30, 2011.
new text end

Sec. 29.

new text begin [462D.01] CITATION.
new text end

new text begin This chapter may be cited as the "First-Time Home Buyer Savings Account Act."
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. 30.

new text begin [462D.02] DEFINITIONS.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin For purposes of this chapter, the following terms have the
meanings given.
new text end

new text begin Subd. 2. new text end

new text begin Account holder. new text end

new text begin "Account holder" means an individual who establishes,
individually or jointly with one or more other individuals, a first-time home buyer savings
account.
new text end

new text begin Subd. 3. new text end

new text begin Allowable closing costs. new text end

new text begin "Allowable closing costs" means a disbursement listed
on a settlement statement for the purchase of a single-family residence in Minnesota by a
qualified beneficiary.
new text end

new text begin Subd. 4. new text end

new text begin Commissioner. new text end

new text begin "Commissioner" means the commissioner of revenue.
new text end

new text begin Subd. 5. new text end

new text begin Eligible costs. new text end

new text begin "Eligible costs" means the down payment and allowable closing
costs for the purchase of a single-family residence in Minnesota by a qualified beneficiary.
Eligible costs include paying for the cost of construction of or financing the construction
of a single-family residence.
new text end

new text begin Subd. 6. new text end

new text begin Financial institution. new text end

new text begin "Financial institution" means a bank, bank and trust,
trust company with banking powers, savings bank, savings association, or credit union,
organized under the laws of this state, any other state, or the United States; an industrial
loan and thrift under chapter 53 or the laws of another state and authorized to accept deposits;
or a money market mutual fund registered under the federal Investment Company Act of
1940 and regulated under rule 2a-7, promulgated by the Securities and Exchange Commission
under that act.
new text end

new text begin Subd. 7. new text end

new text begin First-time home buyer. new text end

new text begin "First-time home buyer" means an individual, and if
married, the individual's spouse, who has no present ownership interest in a principal
residence during the three-year period ending on the earlier of:
new text end

new text begin (1) the date of the purchase of the single-family residence funded, in part, with proceeds
from the first-time home buyer savings account; or
new text end

new text begin (2) the close of the taxable year for which a subtraction is claimed under sections
290.0132 and 462D.06.
new text end

new text begin Subd. 8. new text end

new text begin First-time home buyer savings account. new text end

new text begin "First-time home buyer savings
account" or "account" means an account with a financial institution that an account holder
designates as a first-time home buyer savings account, as provided in section 462D.03, to
pay or reimburse eligible costs for the purchase of a single-family residence by a qualified
beneficiary.
new text end

new text begin Subd. 9. new text end

new text begin Internal Revenue Code. new text end

new text begin "Internal Revenue Code" has the meaning given in
section 290.01.
new text end

new text begin Subd. 10. new text end

new text begin Principal residence. new text end

new text begin "Principal residence" has the meaning given in section
121 of the Internal Revenue Code.
new text end

new text begin Subd. 11. new text end

new text begin Qualified beneficiary. new text end

new text begin "Qualified beneficiary" means a first-time home buyer
who is a Minnesota resident and is designated as the qualified beneficiary of a first-time
home buyer savings account by the account holder.
new text end

new text begin Subd. 12. new text end

new text begin Single-family residence. new text end

new text begin "Single-family residence" means a single-family
residence located in this state and owned and occupied by or to be occupied by a qualified
beneficiary as the qualified beneficiary's principal residence, which may include a
manufactured home, trailer, mobile home, condominium unit, townhome, or cooperative.
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. 31.

new text begin [462D.03] ESTABLISHMENT OF ACCOUNTS.
new text end

new text begin Subdivision 1. new text end

new text begin Accounts established. new text end

new text begin An individual may open an account with a financial
institution and designate the account as a first-time home buyer savings account to be used
to pay or reimburse the designated qualified beneficiary's eligible costs.
new text end

new text begin Subd. 2. new text end

new text begin Designation of qualified beneficiary. new text end

new text begin (a) The account holder must designate
a first-time home buyer as the qualified beneficiary of the account by April 15 of the year
following the taxable year in which the account was established. The account holder may
be the qualified beneficiary. The account holder may change the designated qualified
beneficiary at any time, but no more than one qualified beneficiary may be designated for
an account at any one time. For purposes of the one beneficiary restriction, a married couple
qualifies as one beneficiary. Changing the designated qualified beneficiary of an account
does not affect computation of the ten-year period under section 462D.06, subdivision 2.
new text end

new text begin (b) The commissioner shall establish a process for account holders to notify the state
that permits recording of the account, the account holder or holders, any transfers under
section 462D.04, subdivision 2, and the designated qualified beneficiary for each account.
This may be done upon filing the account holder's income tax return or in any other way
the commissioner determines to be appropriate.
new text end

new text begin Subd. 3. new text end

new text begin Joint account holders. new text end

new text begin An individual may jointly own a first-time home buyer
account with another person if the joint account holders file a married joint income tax
return.
new text end

new text begin Subd. 4. new text end

new text begin Multiple accounts. new text end

new text begin (a) An individual may be the account holder of more than
one first-time home buyer savings account, but must not hold or own multiple accounts that
designate the same qualified beneficiary.
new text end

new text begin (b) An individual may be designated as the qualified beneficiary on more than one
first-time home buyer savings account.
new text end

new text begin Subd. 5. new text end

new text begin Contributions. new text end

new text begin Only cash may be contributed to a first-time home buyer savings
account. Individuals other than the account holder may contribute to an account. No limitation
applies to the amount of contributions that may be made to or retained in a first-time home
buyer savings account.
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. 32.

new text begin [462D.04] ACCOUNT HOLDER RESPONSIBILITIES.
new text end

new text begin Subdivision 1. new text end

new text begin Expenses; reporting. new text end

new text begin The account holder must:
new text end

new text begin (1) not use funds in a first-time home buyer savings account to pay expenses of
administering the account, except that a service fee may be deducted from the account by
the financial institution in which the account is held; and
new text end

new text begin (2) submit to the commissioner, in the form and manner required by the commissioner:
new text end

new text begin (i) detailed information regarding the first-time home buyer savings account, including
a list of transactions for the account during the taxable year and the Form 1099 issued by
the financial institution for the account for the taxable year; and
new text end

new text begin (ii) upon withdrawal of funds from the account, a detailed account of the eligible costs
for which the account funds were expended and a statement of the amount of funds remaining
in the account, if any.
new text end

new text begin Subd. 2. new text end

new text begin Transfers. new text end

new text begin An account holder may withdraw funds, in whole or part, from a
first-time home buyer savings account and deposit the funds in another first-time home
buyer savings account held by a different financial institution or the same financial institution.
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. 33.

new text begin [462D.05] FINANCIAL INSTITUTIONS.
new text end

new text begin (a) A financial institution is not required to take any action to ensure compliance with
this chapter, including to:
new text end

new text begin (1) designate an account, designate qualified beneficiaries, or modify the financial
institution's account contracts or systems in any way;
new text end

new text begin (2) track the use of money withdrawn from a first-time home buyer savings account;
new text end

new text begin (3) allocate funds in a first-time home buyer savings account among joint account holders
or multiple qualified beneficiaries; or
new text end

new text begin (4) report any information to the commissioner or any other government that is not
otherwise required by law.
new text end

new text begin (b) A financial institution is not responsible or liable for:
new text end

new text begin (1) determining or ensuring that an account satisfies the requirements of this chapter or
that its funds are used for eligible costs; or
new text end

new text begin (2) reporting or remitting taxes or penalties related to the use of a first-time home buyer
savings account.
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. 34.

new text begin [462D.06] SUBTRACTION; ADDITION; ADDITIONAL TAX.
new text end

new text begin Subdivision 1. new text end

new text begin Subtraction. new text end

new text begin (a) An account holder is allowed a subtraction from federal
taxable income equal to the sum of:
new text end

new text begin (1) the amount the individual contributed to a first-time home buyer savings account
during the taxable year not to exceed $5,000, or $10,000 for a married couple filing a joint
return; and
new text end

new text begin (2) interest or dividends earned on the first-time home buyer savings account during the
taxable year.
new text end

new text begin (b) The subtraction under paragraph (a) is allowed each year in which a contribution is
made for the ten taxable years including and following the taxable year in which the account
was established. The total subtraction for all taxable years and for all first-time home buyer
accounts established by the individual for a qualified beneficiary is limited to $50,000. No
person other than the account holder who deposits funds in a first-time home buyer savings
account is allowed a subtraction under this section.
new text end

new text begin Subd. 2. new text end

new text begin Addition. new text end

new text begin (a) An account holder must add to federal taxable income the sum
of the following amounts:
new text end

new text begin (1) any amount withdrawn from a first-time home buyer savings account during the
taxable year and used neither to pay eligible costs nor for a transfer permitted under section
462D.04, subdivision 2; and
new text end

new text begin (2) any amount remaining in the first-time home buyer savings account at the close of
the tenth taxable year after the taxable year in which the account was established.
new text end

new text begin (b) For an account that received a transfer under section 462D.04, subdivision 2, the
ten-year period under paragraph (a), clause (2), ends at the close of the earliest taxable year
that applies to either account under that clause.
new text end

new text begin Subd. 3. new text end

new text begin Additional tax. new text end

new text begin The account holder is liable for an additional tax equal to ten
percent of the addition under subdivision 2 for the taxable year. This amount must be added
to the amount due under section 290.06. The tax under this subdivision does not apply to:
new text end

new text begin (1) a withdrawal because of the account holder's or designated qualified beneficiary's
death or disability; and
new text end

new text begin (2) a disbursement of assets of the account under federal bankruptcy law.
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, 2016.
new text end

Sec. 35. new text beginINCOME TAX RECIPROCITY BENCHMARK STUDY.
new text end

new text begin (a) The Department of Revenue, in conjunction with the Wisconsin Department of
Revenue, must, provided the conditions of paragraph (d) are satisfied, conduct a study to
determine at least the following:
new text end

new text begin (1) the number of residents of each state who earn income from personal services in the
other state;
new text end

new text begin (2) the total amount of income earned by residents of each state who earn income from
personal services in the other state; and
new text end

new text begin (3) the change in tax revenue in each state if an income tax reciprocity arrangement were
resumed between the two states under which the taxpayers were required to pay income
taxes on the income only in their state of residence.
new text end

new text begin (b) The study must use information obtained from each state's income tax returns for
tax year 2017, and from any other source of information the departments determine is
necessary to complete the study.
new text end

new text begin (c) No later than March 1, 2019, the Department of Revenue must submit a report
containing the results of the study to the governor and to the chairs and ranking minority
members of the legislative committees having jurisdiction over taxes, in compliance with
Minnesota Statutes, sections 3.195 and 3.197.
new text end

new text begin (d) The department shall conduct the study only if the commissioner of revenue receives
notice from the secretary of revenue that the Wisconsin Department of Revenue will fully
participate in the study.
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. 36. new text beginREPORT OF FREE ELECTRONIC FILING FOR INDIVIDUAL INCOME
TAX RETURNS.
new text end

new text begin (a) By March 16, 2018, the commissioner of revenue must provide a written report to
the chairs and ranking minority members of the legislative committees with jurisdiction
over taxes regarding free electronic filing options for individual income tax filing, including
a vendor-based solution. The report must include responses from a commissioner's request
for information to consumer-based tax filing software vendors. The request for information
may include, but is not limited to, seeking information on the following aspects of a free
electronic filing solution:
new text end

new text begin (1) costs, on a per return basis, that would be charged to the state of Minnesota to provide
an electronic individual income tax return preparation, submission, and payment remittance
process;
new text end

new text begin (2) vendor capability to provide customer service and issue resolution to taxpayers using
the software;
new text end

new text begin (3) vendor capability to provide and maintain an appropriate link between the Department
of Revenue and the Internal Revenue Service Modernized Electronic Filing Program;
new text end

new text begin (4) vendor security capabilities to ensure that taxpayer return information is maintained
and protected as required by Minnesota Statutes, chapters 13 and 270B, Internal Revenue
Service Publication 1075, and any other applicable requirements;
new text end

new text begin (5) products for the free filing and submitting of both Minnesota and federal returns
offered to customers and the thresholds for using those products; and
new text end

new text begin (6) add-on products offered to customers and their costs.
new text end

new text begin (b) The report required under paragraph (a) must comply with Minnesota Statutes,
sections 3.195 and 3.197.
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. 37. new text beginSTUDENT LOAN CREDIT.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

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

new text begin (b) "Adjusted gross income" means federal adjusted gross income as defined in section
62 of the Internal Revenue Code. In the case of a married couple filing jointly, adjusted
gross income means the adjusted gross income of the taxpayer and spouse.
new text end

new text begin (c) "Earned income" has the meaning given in section 32(c) of the Internal Revenue
Code, except that earned income includes combat pay excluded from federal taxable income
under section 112 of the Internal Revenue Code.
new text end

new text begin (d) "Education profession" means:
new text end

new text begin (1) a full-time job in public education; early childhood education, including licensed or
regulated child care, Head Start, and state-funded prekindergarten; school-based library
sciences; and other school-based services; or
new text end

new text begin (2) a full-time job as a faculty member at a tribal college or university as defined in
section 1059c(b) of the Internal Revenue Code, and other faculty teaching in high-needs
subject areas or areas of shortage, including nursing faculty, foreign language faculty, and
part-time faculty at community colleges, as determined by the United States Secretary of
Education.
new text end

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

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

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

new text begin (h) "Public service job" means a full-time job in emergency management; government,
excluding time served as a member of Congress; military service; public safety; law
enforcement; public health, including nurses, nurse practitioners, nurses in a clinical setting,
and full-time professionals engaged in health care practitioner occupations and health care
support occupations, as such terms are defined by the Bureau of Labor Statistics; social
work in a public child or family services agency; public interest law services including
prosecution or public defense or legal advocacy on behalf of low-income communities at
a nonprofit organization; public service for individuals with disabilities or public service
for the elderly; public library sciences; or at an organization that is described in section
501(c)(3) of the Internal Revenue Code and exempt from taxation under section 501(a) of
the Internal Revenue Code.
new text end

new text begin (i) "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.
new text end

new text begin Subd. 2. new text end

new text begin Credit allowed. new text end

new text begin (a) An eligible individual is allowed a credit against the tax
due under Minnesota Statutes, chapter 290. The credit equals a percentage of eligible loan
payments in excess of ten percent of adjusted gross income, up to $700, as follows:
new text end

new text begin (1) for eligible individuals, 50 percent;
new text end

new text begin (2) for eligible individuals in a public service job, 65 percent; and
new text end

new text begin (3) for eligible individuals in an education profession, 75 percent.
new text end

new text begin (b) The credit must not exceed the eligible individual's earned income for the taxable
year.
new text end

new text begin (c) In the case of a married couple filing a joint return, each spouse is eligible for the
credit in this section.
new text end

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

new text begin (e) An eligible individual may receive the credit under this section without regard to the
individual's eligibility for the public service loan forgiveness program under United States
Code, title 20, section 1087e(m).
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, 2016, and before January 1, 2019.
new text end

Sec. 38. new text beginTAXPAYER ASSISTANCE GRANTS APPROPRIATION.
new text end

new text begin (a) $200,000 in fiscal year 2018 only and $200,000 in fiscal year 2019 only are
appropriated from the general fund to the commissioner of revenue for the provision of
taxpayer assistance grants under Minnesota Statutes, section 270C.21. Of the amounts
appropriated under this paragraph, up to five percent may be used for the administration of
the taxpayer assistance grants program. The unencumbered balance in the first year does
not cancel but is available for the second year.
new text end

new text begin (b) For purposes of this section, "taxpayer assistance services" means accounting and
tax preparation services provided by volunteers to low-income, elderly, and disadvantaged
Minnesota residents to help them file federal and state income tax returns and Minnesota
property tax refund claims and to provide personal representation before the Department
of Revenue and the Internal Revenue Service.
new text end

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

new text begin Minnesota Statutes 2016, sections 289A.10, subdivision 1a; 289A.12, subdivision 18;
289A.18, subdivision 3a; 289A.20, subdivision 3a; and 291.03, subdivisions 8, 9, 10, and
11,
new text end new text begin are repealed.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for estates of decedents dying after
December 31, 2021.
new text end

ARTICLE 2

PROPERTY TAX

Section 1.

Minnesota Statutes 2016, section 40A.18, subdivision 2, is amended to read:


Subd. 2.

Allowed commercial and industrial operations.

new text begin(a) new text endCommercial and industrial
operations are not allowed on land within an agricultural preserve except:

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

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

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

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

new text begin (b) For purposes of paragraph (a), clauses (2) and (3), new text end"existing" deleted text beginin clauses (2) and (3)deleted text end
means existing on August 1, 1989.

new text begin EFFECTIVE DATE. new text end

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

Sec. 2.

Minnesota Statutes 2016, section 138.053, is amended to read:


138.053 COUNTY HISTORICAL SOCIETY; TAX LEVY; CITIES OR TOWNS.

The governing body of any home rule charter or statutory city or town may annually
appropriate from its general fund an amount not to exceed 0.02418 percent of estimated
market value, derived from ad valorem taxes on property or other revenues, to be paid to
the historical society of its respective new text begincity, town, or new text endcounty to be used for the promotion of
historical work and to aid in defraying the expenses of carrying on the historical work in
the county. No city or town may appropriate any funds for the benefit of any historical
society unless the society is affiliated with and approved by the Minnesota Historical Society.

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.

Minnesota Statutes 2016, section 270C.9901, is amended to read:


270C.9901 ASSESSOR ACCREDITATIONnew text begin; WAIVERnew text end.

new text begin Subdivision 1. new text end

new text begin Accreditation. new text end

Every individual who appraises or physically inspects
real property for the purpose of determining its valuation or classification for property tax
purposes must obtain licensure as an accredited Minnesota assessor from the State Board
of Assessors by July 1, deleted text begin2019deleted text endnew text begin 2022new text end, or within deleted text beginfourdeleted text endnew text begin fivenew text end years of that person having become
licensed as a certified Minnesota assessor, whichever is later.

new text begin Subd. 2. new text end

new text begin Waiver. new text end

new text begin (a) An individual may apply to the State Board of Assessors for a
waiver from licensure as an accredited Minnesota assessor as required by subdivision 1 if
the individual:
new text end

new text begin (1) was first licensed as a certified Minnesota assessor before July 1, 2004;
new text end

new text begin (2) has maintained an assessor license in good standing since July 1, 2004;
new text end

new text begin (3) has successfully passed a comprehensive examination substantially equivalent to the
requirements by the State Board of Assessors for the accredited Minnesota assessor license
designation before May 1, 2020; and
new text end

new text begin (4) submits an application to the State Board of Assessors no later than July 1, 2022.
new text end

new text begin The examination can only be taken once to fulfill the requirements of the waiver.
new text end

new text begin (b) The commissioner of revenue, in consultation with the State Board of Assessors and
the Minnesota Association of Assessing Officers, must determine the contents of the waiver
application and the comprehensive examination.
new text end

new text begin (c) A county assessor in any jurisdiction assessed by an applicant may submit additional
information to the State Board of Assessors to be considered as part of the waiver review
proceedings.
new text end

new text begin (d) The State Board of Assessors must not grant a waiver unless the applicant has met
the requirements in paragraph (a) and has the ability to perform the duties of assessment
required in each jurisdiction in which the applicant appraises or physically inspects real
property for the purposes of determining its valuation or classification for property tax
purposes.
new text end

new text begin (e) An individual granted a waiver under this subdivision is allowed to continue
assessment duties at the individual's licensure level, provided the individual maintains
licensure in good standing and complies with the continuing education requirements for the
accredited Minnesota assessor designation as prescribed by the State Board of Assessors.
new text end

new text begin (f) An individual granted a waiver under this section:
new text end

new text begin (1) is not considered to have achieved the designation as an accredited Minnesota assessor
and may not represent himself or herself as an accredited Minnesota assessor; and
new text end

new text begin (2) is not authorized to value income-producing property as defined in section 273.11,
subdivision 13, unless the individual meets the requirements of that section.
new text end

new text begin (g) A waiver granted by the State Board of Assessors under this section remains in effect
unless the individual's licensure lapses or is revoked. If the individual's licensure lapses or
is revoked, the waiver is void and the individual is subject to the requirements of subdivision
1.
new text end

new text begin (h) A decision of the State Board of Assessors to grant or deny a waiver under this
subdivision is final and is not subject to appeal.
new text end

new text begin (i) Waivers granted under this subdivision expire on June 30, 2032.
new text end

new text begin (j) This subdivision expires July 1, 2032.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 4.

Minnesota Statutes 2016, section 272.02, subdivision 86, is amended to read:


Subd. 86.

Apprenticeship training facilities.

All or a portion of a building used
exclusively for a state-approved apprenticeship program through the Department of Labor
and Industry is exempt if:

(1) it is owned by a nonprofit organization or a nonprofit trust, and operated by a nonprofit
organization or a nonprofit trust;

(2) the program participants receive no compensation; and

(3) it is located:

(i) in the Minneapolis and St. Paul standard metropolitan statistical area as determined
by the 2000 federal census;

(ii) in a city outside the Minneapolis and St. Paul standard metropolitan statistical area
that has a population of 7,400 or greater according to the most recent federal census; or

(iii) in a township that has a population greater than deleted text begin2,000deleted text end new text begin1,400 new text endbut less than 3,000
determined by the 2000 federal census and the building was previously used by a school
and was exempt for taxes payable in 2010.

Use of the property for advanced skills training of incumbent workers does not disqualify
the property for the exemption under this subdivision. This exemption includes up to five
acres of the land on which the building is located and associated parking areas on that land,
except that if the building meets the requirements of clause (3), item (iii), then the exemption
includes up to ten acres of land on which the building is located and associated parking
areas on that land. If a parking area associated with the facility is used for the purposes of
the facility and for other purposes, a portion of the parking area shall be exempt in proportion
to the square footage of the facility used for purposes of apprenticeship training.

Sec. 5.

Minnesota Statutes 2016, section 272.02, is amended by adding a subdivision to
read:


new text begin Subd. 100. 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 city of the first class with a population less than 100,000 as of the
2010 federal census;
new text end

new text begin (2) was on January 1, 2016, and is for the current assessment, owned by a federally
recognized Indian tribe, or its instrumentality, that is located within the state of Minnesota;
and
new text end

new text begin (3) is used exclusively as a medical clinic.
new text end

new text begin (b) Property that qualifies for the exemption under this subdivision is limited to no more
than two contiguous parcels and structures that do not exceed, in the aggregate, 30,000
square feet. Property acquired for single-family housing, market-rate apartments, agriculture,
or forestry does not qualify for this exemption. The exemption created by this subdivision
expires with taxes payable in 2028.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 6.

Minnesota Statutes 2016, section 272.029, subdivision 2, is amended to read:


Subd. 2.

Definitions.

(a) For the purposes of this section, the term:

(1) "wind energy conversion system" has the meaning given in section 216C.06,
subdivision 19
, and also includes a substation that is used and owned by one or more wind
energy conversion facilities;

(2) "large scale wind energy conversion system" means a wind energy conversion system
of more than 12 megawatts, as measured by the nameplate capacity of the system or as
combined with other systems as provided in paragraph (b);

(3) "medium scale wind energy conversion system" means a wind energy conversion
system of over two and not more than 12 megawatts, as measured by the nameplate capacity
of the system or as combined with other systems as provided in paragraph (b); and

(4) "small scale wind energy conversion system" means a wind energy conversion system
of two megawatts and under, as measured by the nameplate capacity of the system or as
combined with other systems as provided in paragraph (b).

(b) For systems installed and contracted for after January 1, 2002, the total size of a
wind energy conversion system under this subdivision shall be determined according to this
paragraph. Unless the systems are interconnected with different distribution systems, the
nameplate capacity of one wind energy conversion system shall be combined with the
nameplate capacity of any other wind energy conversion system that is:

(1) located within five miles of the wind energy conversion system;

(2) constructed within the same calendar year as the wind energy conversion system;
and

(3) under common ownership.

In the case of a dispute, the commissioner of commerce shall determine the total size of
the systemdeleted text begin, and shall draw all reasonable inferences in favor of combining the systemsdeleted text end.

(c) In making a determination under paragraph (b), the commissioner of commerce may
determine that two wind energy conversion systems are under common ownership when
the underlying ownership structure contains deleted text beginsimilardeleted text end new text beginthe same new text endpersons or entities, even if the
ownership shares differ between the two systems. Wind energy conversion systems are not
under common ownership solely because the same person or entity provided equity financing
for the systemsnew text begin. Wind energy conversion systems that were determined by the commissioner
of commerce to be eligible for a renewable energy production incentive under section
216C.41 are not under common ownership unless a change in the qualifying owner was
made to an owner of another wind energy conversion system subsequent to the determination
by the commissioner of commerce
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. 7.

Minnesota Statutes 2016, section 273.125, subdivision 8, is amended to read:


Subd. 8.

Manufactured homes; sectional structures.

(a) In this section, "manufactured
home" means a structure transportable in one or more sections, which is built on a permanent
chassis, and designed to be used as a dwelling with or without a permanent foundation when
connected to the required utilities, and contains the plumbing, heating, air conditioning, and
electrical systems in it. Manufactured home includes any accessory structure that is an
addition or supplement to the manufactured home and, when installed, becomes a part of
the manufactured home.

(b) Except as provided in paragraph (c), a manufactured home that meets each of the
following criteria must be valued and assessed as an improvement to real property, the
appropriate real property classification applies, and the valuation is subject to review and
the taxes payable in the manner provided for real property:

(1) the owner of the unit holds title to the land on which it is situated;

(2) the unit is affixed to the land by a permanent foundation or is installed at its location
in accordance with the Manufactured Home Building Code in sections 327.31 to 327.34,
and rules adopted under those sections, or is affixed to the land like other real property in
the taxing district; and

(3) the unit is connected to public utilities, has a well and septic tank system, or is serviced
by water and sewer facilities comparable to other real property in the taxing district.

(c) A manufactured home that meets each of the following criteria must be assessed at
the rate provided by the appropriate real property classification but must be treated as
personal property, and the valuation is subject to review and the taxes payable in the manner
provided in this section:

(1) the owner of the unit is a lessee of the land under the terms of a lease, or the unit is
located in a manufactured home park but is not the homestead of the park owner;

(2) the unit is affixed to the land by a permanent foundation or is installed at its location
in accordance with the Manufactured Home Building Code contained in sections 327.31 to
327.34, and the rules adopted under those sections, or is affixed to the land like other real
property in the taxing district; and

(3) the unit is connected to public utilities, has a well and septic tank system, or is serviced
by water and sewer facilities comparable to other real property in the taxing district.

(d) Sectional structures must be valued and assessed as an improvement to real property
if the owner of the structure holds title to the land on which it is located or is a qualifying
lessee of the land under section 273.19. In this paragraph "sectional structure" means a
building or structural unit that has been in whole or substantial part manufactured or
constructed at an off-site location to be wholly or partially assembled on site alone or with
other units and attached to a permanent foundation.

(e) The commissioner of revenue may adopt rules under the Administrative Procedure
Act to establish additional criteria for the classification of manufactured homes and sectional
structures under this subdivision.

(f) A storage shed, deck, or similar improvement constructed on property that is leased
or rented as a site for a manufactured home, sectional structure, park trailer, or travel trailer
is taxable as provided in this section. In the case of property that is leased or rented as a site
for a travel trailer, a storage shed, deck, or similar improvement on the site that is considered
personal property under this paragraph is taxable only if its total estimated market value is
over deleted text begin$1,000deleted text endnew text begin $10,000new text end. The property is taxable as personal property to the lessee of the site
if it is not owned by the owner of the site. The property is taxable as real estate if it is owned
by the owner of the site. As a condition of permitting the owner of the manufactured home,
sectional structure, park trailer, or travel trailer to construct improvements on the leased or
rented site, the owner of the site must obtain the permanent home address of the lessee or
user of the site. The site owner must provide the name and address to the assessor upon
request.

Sec. 8.

Minnesota Statutes 2016, section 273.13, subdivision 23, is amended to read:


Subd. 23.

Class 2.

(a) An agricultural homestead consists of class 2a agricultural land
that is homesteaded, along with any class 2b rural vacant land that is contiguous to the class
2a land under the same ownership. The market value of the house and garage and immediately
surrounding one acre of land has the same classification rates as class 1a or 1b property
under subdivision 22. The value of the remaining land including improvements up to the
first tier valuation limit of agricultural homestead property has a classification rate of 0.5
percent of market value. The remaining property over the first tier has a classification rate
of one percent of market value. For purposes of this subdivision, the "first tier valuation
limit of agricultural homestead property" and "first tier" means the limit certified under
section 273.11, subdivision 23.

(b) Class 2a agricultural land consists of parcels of property, or portions thereof, that
are agricultural land and buildings. Class 2a property has a classification rate of one percent
of market value, unless it is part of an agricultural homestead under paragraph (a). Class 2a
property must also include any property that would otherwise be classified as 2b, but is
interspersed with class 2a property, including but not limited to sloughs, wooded wind
shelters, acreage abutting ditches, ravines, rock piles, land subject to a setback requirement,
and other similar land that is impractical for the assessor to value separately from the rest
of the property or that is unlikely to be able to be sold separately from the rest of the property.

An assessor may classify the part of a parcel described in this subdivision that is used
for agricultural purposes as class 2a and the remainder in the class appropriate to its use.

(c) Class 2b rural vacant land consists of parcels of property, or portions thereof, that
are unplatted real estate, rural in character and not used for agricultural purposes, including
land used for growing trees for timber, lumber, and wood and wood products, that is not
improved with a structure. The presence of a minor, ancillary nonresidential structure as
defined by the commissioner of revenue does not disqualify the property from classification
under this paragraph. Any parcel of 20 acres or more improved with a structure that is not
a minor, ancillary nonresidential structure must be split-classified, and ten acres must be
assigned to the split parcel containing the structure. Class 2b property has a classification
rate of one percent of market value unless it is part of an agricultural homestead under
paragraph (a), or qualifies as class 2c under paragraph (d).

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

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

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

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

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

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

(f) Agricultural land under this section also includes:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

(7) trees, grown for sale as a crop, including short rotation woody crops, and not sold
for timber, lumber, wood, or wood products; 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 beginning with assessment year 2017.
new text end

Sec. 9.

Minnesota Statutes 2016, section 273.13, subdivision 25, is amended to read:


Subd. 25.

Class 4.

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

(b) Class 4b includes:

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

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

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

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

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

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

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

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

(d) Class 4c property includes:

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

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

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

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

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

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

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

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

For purposes of this clause:

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

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

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

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

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

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

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

(5)(i) manufactured home parks as defined in section 327.14, subdivision 3, excluding
manufactured home parks described in deleted text beginsection 273.124, subdivision 3adeleted text endnew text begin items (ii) and (iii)new text end,
deleted text begin anddeleted text end (ii) manufactured home parks as defined in section 327.14, subdivision 3, that are
described in section 273.124, subdivision 3anew text begin, and (iii) class I manufactured home parks as
defined in section 327C.01, subdivision 13
new text end;

(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, deleted text beginanddeleted text end the
market value of manufactured home parks assessed under clause (5), item (ii), deleted text beginhasdeleted text endnew text begin havenew text end 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, new text beginand class I manufactured home
parks as defined in section 327C.01, subdivision 13, have a classification rate of 1.0 percent,
new text end (iii) commercial-use seasonal residential recreational property and marina recreational land
as described in clause (11), has a classification rate of one percent for the first $500,000 of
market value, and 1.25 percent for the remaining market value, (iv) the market value of
property described in clause (4) has a classification rate of one percent, (v) the market value
of property described in clauses (2), (6), and (10) has a classification rate of 1.25 percent,
and (vi) that portion of the market value of property in clause (9) qualifying for class 4c
property has a classification rate of 1.25 percent.

(e) Class 4d property is qualifying low-income rental housing certified to the assessor
by the Housing Finance Agency under section 273.128, subdivision 3. If only a portion of
the units in the building qualify as low-income rental housing units as certified under section
273.128, subdivision 3, only the proportion of qualifying units to the total number of units
in the building qualify for class 4d. The remaining portion of the building shall be classified
by the assessor based upon its use. Class 4d also includes the same proportion of land as
the qualifying low-income rental housing units are to the total units in the building. For all
properties qualifying as class 4d, the market value determined by the assessor must be based
on the normal approach to value using normal unrestricted rents.

(f) The first tier of market value of class 4d property has a classification rate of 0.75
percent. The remaining value of class 4d property has a classification rate of 0.25 percent.
For the purposes of this paragraph, the "first tier of market value of class 4d property" means
the market value of each housing unit up to the first tier limit. For the purposes of this
paragraph, all class 4d property value must be assigned to individual housing units. The
first tier limit is $100,000 for assessment year 2014. For subsequent years, the limit is
adjusted each year by the average statewide change in estimated market value of property
classified as class 4a and 4d under this section for the previous assessment year, excluding
valuation change due to new construction, rounded to the nearest $1,000, provided, however,
that the limit may never be less than $100,000. Beginning with assessment year 2015, the
commissioner of revenue must certify the limit for each assessment year by November 1
of the previous year.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2018 and thereafter.
new text end

Sec. 10.

Minnesota Statutes 2016, section 273.13, subdivision 34, is amended to read:


Subd. 34.

Homestead of disabled veteran or family caregiver.

(a) All or a portion of
the market value of property owned by a veteran and serving as the veteran's homestead
under this section is excluded in determining the property's taxable market value if the
veteran has a service-connected disability of 70 percent or more as certified by the United
States Department of Veterans Affairs. To qualify for exclusion under this subdivision, the
veteran must have been honorably discharged from the United States armed forces, as
indicated by United States Government Form DD214 or other official military discharge
papers.

(b)(1) For a disability rating of 70 percent or more, $150,000 of market value is excluded,
except as provided in clause (2); and

(2) for a total deleted text begin(100 percent) and permanentdeleted text endnew text begin 100 percentnew text end disabilitynew text begin ratingnew text end, $300,000 of
market value is excluded.

(c) If a disabled veteran qualifying for a valuation exclusion under paragraph (b), deleted text beginclause
(2),
deleted text end predeceases the veteran's spouse, and if upon the death of the veteran the spouse holds
the legal or beneficial title to the homestead and permanently resides there, the exclusion
shall carry over to the benefit of the veteran's spouse deleted text beginfor the current taxes payable year and
for eight additional taxes payable years or
deleted text end until such time as the spouse remarries, or sells,
transfers, or otherwise disposes of the propertydeleted text begin, whichever comes firstdeleted text end. Qualification under
this paragraph requires an annual application under paragraph (h).

(d) If the spouse of a member of any branch or unit of the United States armed forces
who dies due to a service-connected cause while serving honorably in active service, as
indicated on United States Government Form DD1300 or DD2064, holds the legal or
beneficial title to a homestead and permanently resides there, the spouse is entitled to the
benefit described in paragraph (b), clause (2), deleted text beginfor eight taxes payable years, ordeleted text end until such
time as the spouse remarries or sells, transfers, or otherwise disposes of the propertydeleted text begin,
whichever comes first
deleted text end.

(e) If a veteran meets the disability criteria of paragraph (a) but does not own property
classified as homestead in the state of Minnesota, then the homestead of the veteran's primary
family caregiver, if any, is eligible for the exclusion that the veteran would otherwise qualify
for under paragraph (b).

(f) In the case of an agricultural homestead, only the portion of the property consisting
of the house and garage and immediately surrounding one acre of land qualifies for the
valuation exclusion under this subdivision.

(g) A property qualifying for a valuation exclusion under this subdivision is not eligible
for the market value exclusion under subdivision 35, or classification under subdivision 22,
paragraph (b).

(h) To qualify for a valuation exclusion under this subdivision a property owner must
apply to the assessor by July 1 of each assessment year, except that an annual reapplication
is not required once a property has been accepted for a valuation exclusion under paragraph
(a) and qualifies for the benefit described in paragraph (b), clause (2), and the property
continues to qualify until there is a change in ownership. For an application received after
July 1 of any calendar year, the exclusion shall become effective for the following assessment
year.

(i) A first-time application by a qualifying spouse for the market value exclusion under
paragraph (d) must be made any time within two years of the death of the service member.

(j) For purposes of this subdivision:

(1) "active service" has the meaning given in section 190.05;

(2) "own" means that the person's name is present as an owner on the property deed;

(3) "primary family caregiver" means a person who is approved by the secretary of the
United States Department of Veterans Affairs for assistance as the primary provider of
personal care services for an eligible veteran under the Program of Comprehensive Assistance
for Family Caregivers, codified as United States Code, title 38, section 1720G; and

(4) "veteran" has the meaning given the term in section 197.447.

(k)new text begin If a veteran 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 if:
new text end

new text begin (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;
new text end

new text begin (2) upon the death of the veteran, the spouse holds the legal or beneficial title to the
homestead and permanently resides there;
new text end

new text begin (3) the veteran met the honorable discharge requirements of paragraph (a);
new text end

new text begin (4) the spouse complies with the annual application requirement under paragraph (h);
and
new text end

new text begin (5) the United States Department of Veterans Affairs certifies that:
new text end

new text begin (i) the veteran met the total (100 percent) and permanent disability requirement under
paragraph (b), clause (2); or
new text end

new text begin (ii) the spouse has been awarded dependency and indemnity compensation.
new text end

new text begin (l)new text end The purpose of this provision of law providing a level of homestead property tax
relief for gravely disabled veterans, their primary family caregivers, and their surviving
spouses is to help ease the burdens of war for those among our state's citizens who bear
those burdens most heavily.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2018.
new text end

Sec. 11.

Minnesota Statutes 2016, 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 base amount new text beginfor commercial-industrial property new text endis
deleted text begin $592,000,000deleted text end new text begin$784,594,000 new text endfor taxes payable in deleted text begin2002deleted text endnew text begin 2018 and thereafternew text end. deleted text beginFor taxes payable
in subsequent years, the levy base amount is increased each year by multiplying the levy
base amount for the prior year by the sum of one plus the rate of increase, if any, in the
implicit price deflator for government consumption expenditures and gross investment for
state and local governments prepared by the Bureau of Economic Analysts of the United
States Department of Commerce for the 12-month period ending March 31 of the year prior
to the year the taxes are payable
deleted text endnew text begin The state general levy base amount for seasonal
residential-recreational property is $44,190,000 for taxes payable in 2018 and thereafter
new text end.
The tax under this section is not treated as a local tax rate under section 469.177 and is not
the levy of a governmental unit under chapters 276A and 473F.

The commissioner shall increase or decrease the preliminary or final deleted text beginratedeleted text end new text beginrates new text endfor a year
as necessary to account for errors and tax base changes that affected a preliminary or final
rate for either of the two preceding years. Adjustments are allowed to the extent that the
necessary information is available to the commissioner at the time the rates for a year must
be certified, and for the following reasons:

(1) an erroneous report of taxable value by a local official;

(2) an erroneous calculation by the commissioner; and

(3) an increase or decrease in taxable value for commercial-industrial or seasonal
residential recreational property reported on the abstracts of tax lists submitted under section
275.29 that was not reported on the abstracts of assessment submitted under section 270C.89
for the same year.

The commissioner may, but need not, make adjustments if the total difference in the tax
levied for the year would be less than $100,000.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2018.
new text end

Sec. 12.

Minnesota Statutes 2016, 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, deleted text beginexcept fordeleted text endnew text begin excluding: (1) the first $100,000 of
market value of each parcel of commercial-industrial net tax capacity as defined under
section 273.13, subdivision 24, clauses (1) and (2); (2)
new text end electric generation attached machinery
under class 3new text begin;new text end and new text begin(3) new text endproperty described in section 473.625. County commercial-industrial
tax capacity amounts are not adjusted for the captured net tax capacity of a tax increment
financing district under section 469.177, subdivision 2, the net tax capacity of transmission
lines deducted from a local government's total net tax capacity under section 273.425, or
fiscal disparities contribution and distribution net tax capacities under chapter 276A or 473Fnew text begin.
For purposes of this subdivision, the procedures for determining eligibility for tier 1under
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 $100,000 of market value
new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2018.
new text end

Sec. 13.

Minnesota Statutes 2016, section 275.025, subdivision 4, is amended to read:


Subd. 4.

Apportionment and levy of state general tax.

deleted text beginNinety-five percent ofdeleted text end The
state general tax must be levied by applying a uniform rate to all commercial-industrial tax
capacity and deleted text beginfive percent of the state general tax must be levied by applyingdeleted text end a uniform rate
to all seasonal residential recreational tax capacity. On or before October 1 each year, the
commissioner of revenue shall certify the preliminary state general levy rates to each county
auditor that must be used to prepare the notices of proposed property taxes for taxes payable
in the following year. By January 1 of each year, the commissioner shall certify the final
state general levy deleted text beginratedeleted text end new text beginrates new text endto each county auditor that shall be used in spreading taxes.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2018.
new text end

Sec. 14.

Minnesota Statutes 2016, section 275.065, subdivision 1, is amended to read:


Subdivision 1.

Proposed levy.

(a) Notwithstanding any law or charter to the contrary,
on or before September 30, each county deleted text beginand eachdeleted text endnew text begin,new text end home rule charter or statutory citynew text begin, town,
and special taxing district, excluding the Metropolitan Council and the Metropolitan Mosquito
Control Commission,
new text end shall certify to the county auditor the proposed property tax levy for
taxes payable in the following yearnew text begin. For towns, the final certified levy shall also be considered
the proposed levy
new text end.

(b) Notwithstanding any law or charter to the contrary, on or before September 15, deleted text begineach
town and each special taxing district
deleted text endnew text begin the Metropolitan Council and the Metropolitan Mosquito
Control Commission
new text end shall adopt and certify to the county auditor a proposed property tax
levy for taxes payable in the following year. deleted text beginFor towns, the final certified levy shall also be
considered the proposed levy.
deleted text end

(c) On or before September 30, each school district that has not mutually agreed with
its home county to extend this date shall certify to the county auditor the proposed property
tax levy for taxes payable in the following year. Each school district that has agreed with
its home county to delay the certification of its proposed property tax levy must certify its
proposed property tax levy for the following year no later than October 7. The school district
shall certify the proposed levy as:

(1) a specific dollar amount by school district fund, broken down between voter-approved
and non-voter-approved levies and between referendum market value and tax capacity
levies; or

(2) the maximum levy limitation certified by the commissioner of education according
to section 126C.48, subdivision 1.

(d) If the board of estimate and taxation or any similar board that establishes maximum
tax levies for taxing jurisdictions within a first class city certifies the maximum property
tax levies for funds under its jurisdiction by charter to the county auditor by the date specified
in paragraph (a), the city shall be deemed to have certified its levies for those taxing
jurisdictions.

(e) For purposes of this section, "special taxing district" means a special taxing district
as defined in section 275.066. Intermediate school districts that levy a tax under chapter
124 or 136D, joint powers boards established under sections 123A.44 to 123A.446, and
Common School Districts No. 323, Franconia, and No. 815, Prinsburg, are also special
taxing districts for purposes of this section.

(f) At the meeting at which a taxing authority, other than a town, adopts its proposed
tax levy under this subdivision, the taxing authority shall announce the time and place of
its subsequent regularly scheduled meetings at which the budget and levy will be discussed
and at which the public will be allowed to speak. The time and place of those meetings must
be included in the proceedings or summary of proceedings published in the official newspaper
of the taxing authority under section 123B.09, 375.12, or 412.191.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with proposed levy
certifications for taxes payable in 2018.
new text end

Sec. 15.

Minnesota Statutes 2016, section 275.07, subdivision 1, is amended to read:


Subdivision 1.

Certification of levy.

(a) Except as provided under paragraph (b), the
taxes voted by cities, counties, school districts, and special districts shall be certified by the
proper authorities to the county auditor on or before five working days after December 20
in each year. A town must certify the levy adopted by the town board to the county auditor
by September deleted text begin15deleted text end new text begin30 new text endeach year. If the town board modifies the levy at a special town meeting
after September deleted text begin15deleted text endnew text begin 30new text end, the town board must recertify its levy to the county auditor on or
before five working days after December 20. If a city, town, county, school district, or
special district fails to certify its levy by that date, its levy shall be the amount levied by it
for the preceding year.

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

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

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with proposed levy
certifications for taxes payable in 2018.
new text end

Sec. 16.

Minnesota Statutes 2016, section 279.01, subdivision 2, is amended to read:


Subd. 2.

Abatement of penalty.

new text begin(a) new text endThe county board may, with the concurrence of the
county treasurer, delegate to the county treasurer the power to abate the penalty provided
for late payment of taxes in the current year. Notwithstanding section 270C.86, if any county
board so elects, the county treasurer may abate the penalty on finding that the imposition
of the penalty would be unjust and unreasonable.

new text begin (b) The county treasurer shall abate the penalty provided for late payment of taxes in
the current year if the property tax payment is delivered by mail to the county treasurer and
the envelope containing the payment is postmarked by the United States Postal Service
within one business day of the due date prescribed under this section, but only if the property
owner requesting the abatement has not previously received an abatement of penalty for
late payment of tax under this paragraph.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for property taxes payable in 2018 and
thereafter.
new text end

Sec. 17.

Minnesota Statutes 2016, section 290C.02, subdivision 6, is amended to read:


Subd. 6.

Forest land.

"Forest land" means land containing a minimum of 20 contiguous
acres for which the owner has implemented a forest management plan that was prepared or
updated within the past ten years by an approved plan writer. For purposes of this subdivision,
acres are considered to be contiguous even if they are separated by a road, waterway, railroad
track, or other similar intervening property. At least 50 percent of the contiguous acreage
must meet the definition of forest land in section 88.01, subdivision 7. For the purposes of
sections 290C.01 to deleted text begin290C.11deleted text endnew text begin 290C.13new text end, forest land does not include (i) land used for
residential or agricultural purposes, (ii) land enrolled in the reinvest in Minnesota program,
a state or federal conservation reserve or easement reserve program under sections 103F.501
to 103F.531, the Minnesota agricultural property tax law under section 273.111, or land
subject to agricultural land preservation controls or restrictions as defined in section 40A.02
or under the Metropolitan Agricultural Preserves Act under chapter 473H, (iii) land exceeding
60,000 acres that is subject to a single conservation easement funded under section 97A.056
or a comparable permanent easement conveyed to a governmental or nonprofit entity; (iv)
any land that becomes subject to a conservation easement funded under section 97A.056
or a comparable permanent easement conveyed to a governmental or nonprofit entity after
May 30, 2013; or (v) land improved with a structuredeleted text begin,deleted text endnew text begin;new text end pavement,new text begin other than a paved trail
under easement, lease, or terminable license to the state of Minnesota or a political
subdivision;
new text end sewerdeleted text begin,deleted text endnew text begin;new text end campsitedeleted text begin,deleted text endnew text begin;new text end or any road, other than a township road, used for purposes
not prescribed in the forest management plan.

new text begin EFFECTIVE DATE. new text end

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

Sec. 18.

Minnesota Statutes 2016, section 290C.07, is amended to read:


290C.07 CALCULATION OF INCENTIVE PAYMENT.

An approved claimant under the sustainable forest incentive program is eligible to receive
an annual paymentnew text begin for each acre of enrolled land, excluding any acre improved with a paved
trail under easement, lease, or terminable license to the state of Minnesota or a political
subdivision
new text end. The payment shall equal $7 per acre for each acre enrolled in the sustainable
forest incentive program.

new text begin EFFECTIVE DATE. new text end

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

Sec. 19.

Minnesota Statutes 2016, section 290C.10, is amended to read:


290C.10 WITHDRAWAL PROCEDURES.

new text begin (a) new text endAn approved claimant under the sustainable forest incentive program for a minimum
of four years may notify the commissioner of the intent to terminate enrollment. Within 90
days of receipt of notice to terminate enrollment, the commissioner shall inform the claimant
in writing, acknowledging receipt of this notice and indicating the effective date of
termination from the sustainable forest incentive program. Termination of enrollment in
the sustainable forest incentive program occurs on January 1 of the fifth calendar year that
begins after receipt by the commissioner of the termination notice. After the commissioner
issues an effective date of termination, a claimant wishing to continue the land's enrollment
in the sustainable forest incentive program beyond the termination date must apply for
enrollment as prescribed in section 290C.04. A claimant who withdraws a parcel of land
from this program may not reenroll the parcel for a period of three years. Within 90 days
after the termination date, the commissioner shall execute and acknowledge a document
releasing the land from the covenant required under this chapter. The document must be
mailed to the claimant and is entitled to be recorded.

new text begin (b) Notwithstanding paragraph (a), new text endthe commissioner may allow early withdrawal from
the Sustainable Forest Incentive Act without penalty when the state of Minnesota, any local
government unit, or any other entity which has the power of eminent domain acquires title
or possession to the land for a public purpose deleted text beginnotwithstanding the deleted text enddeleted text beginprovisions of this sectiondeleted text end.
In the case of deleted text beginsuchdeleted text end new text beginan eligible new text endacquisitionnew text begin under this paragraphnew text end, the commissioner shall
execute and acknowledge a document releasing the land acquired by the state, local
government unit, or other entity from the covenant. All other enrolled land must remain in
the program.

new text begin (c) Notwithstanding paragraph (a), upon request of the claimant, the commissioner shall
allow early withdrawal from the Sustainable Forest Incentive Act without penalty for land
that is subject to fee or easement acquisition or lease to the state of Minnesota or a political
subdivision of the state for the public purpose of a paved trail. The commissioner of natural
resources must notify the commissioner of lands acquired under this paragraph that are
eligible for withdrawal. In the case of an eligible fee or easement acquisition or lease under
this paragraph, the commissioner shall execute and acknowledge a document releasing the
land subject to fee or easement acquisition or lease by the state or political subdivision of
the state.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 20.

Minnesota Statutes 2016, section 473H.09, is amended to read:


473H.09 EARLY TERMINATION.

new text begin Subdivision 1. new text end

new text begin Public emergency. new text end

Termination of an agricultural preserve earlier than
a date derived through application of section 473H.08 may be permitted deleted text beginonlydeleted text end in the event
of a public emergency upon petition from the owner or authority to the governor. The
determination of a public emergency shall be by the governor through executive order
pursuant to sections 4.035 and 12.01 to 12.46. The executive order shall identify the preserve,
the reasons requiring the action and the date of termination.

new text begin Subd. 2. new text end

new text begin Death of owner. new text end

new text begin (a) Within 365 days of the death of an owner, an owner's
spouse, or other qualifying person, the surviving owner may elect to terminate the agricultural
preserve and the covenant allowing the land to be enrolled as an agricultural preserve by
notifying the authority on a form provided by the commissioner of agriculture. Termination
of a covenant under this subdivision must be executed and acknowledged in the manner
required by law to execute and acknowledge a deed.
new text end

new text begin (b) For purposes of this subdivision, the following definitions apply:
new text end

new text begin (1) "qualifying person" includes a partner, shareholder, trustee for a trust that the decedent
was the settlor or a beneficiary of, or member of an entity permitted to own agricultural
land and engage in farming under section 500.24 that owned the agricultural preserve; and
new text end

new text begin (2) "surviving owner" includes the executor of the estate of the decedent, trustee for a
trust that the decedent was the settlor or a beneficiary of, or an entity permitted to own farm
land under section 500.24 of which the decedent was a partner, shareholder, or member.
new text end

new text begin (c) When an agricultural preserve is terminated under this subdivision, the property is
subject to additional taxes in an amount equal to 50 percent of the taxes actually levied
against the property for the current taxes payable year. The additional taxes are extended
against the property on the tax list for taxes payable in the current year. The additional taxes
must be distributed among the jurisdictions levying taxes on the property in proportion to
the current year's taxes.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2017.
new text end

Sec. 21.

Minnesota Statutes 2016, section 473H.17, subdivision 1a, is amended to read:


Subd. 1a.

Allowed commercial and industrial operations.

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

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

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

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

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

(b) new text beginFor purposes of paragraph (a), clauses (2) and (3), new text end"existing" deleted text beginin paragraph (a), clauses
(2) and (3),
deleted text end means existing on August 1, 1987.

new text begin EFFECTIVE DATE. new text end

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

Sec. 22.

Laws 1996, chapter 471, article 3, section 51, is amended to read:


Sec. 51. RECREATION LEVY FOR SAWYER BY CARLTON COUNTY.

deleted text begin Subdivision 1. deleted text end

deleted text begin Levy authorized. deleted text end

Notwithstanding other law to the contrary, the Carlton
county board of commissioners may levy in and for the unorganized township of Sawyer
an amount up to deleted text begin$1,500deleted text endnew text begin $2,000new text end annually for recreational purposesdeleted text begin, beginning with taxes
payable in 1997 and ending with taxes payable in 2006
deleted text end.

deleted text begin Subd. 2. deleted text end

deleted text begin Effective date. deleted text end

deleted text begin This section is effective June 1, 1996, without local approval.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section applies to taxes payable in 2018 and thereafter, and
is effective the day after the Carlton County Board of Commissioners and its chief clerical
officer timely complete their compliance with section 645.021, subdivisions 2 and 3.
new text end

Sec. 23. new text beginSOCCER STADIUM PROPERTY TAX EXEMPTION; SPECIAL
ASSESSMENT.
new text end

new text begin Any real or personal property acquired, owned, leased, controlled, used, or occupied by
the city of St. Paul for the primary purpose of providing a stadium for a Major League
Soccer team is declared to be acquired, owned, leased, controlled, used, and occupied for
public, governmental, and municipal purposes, and is exempt from ad valorem taxation by
the state or any political subdivision of the state, provided that the properties are subject to
special assessments levied by a political subdivision for a local improvement in amounts
proportionate to and not exceeding the special benefit received by the properties from the
improvement. In determining the special benefit received by the properties, no possible use
of any of the properties in any manner different from their intended use for providing a
Major League Soccer stadium at the time may be considered. Notwithstanding Minnesota
Statutes, section 272.01, subdivision 2, or 273.19, real or personal property subject to a
lease or use agreement between the city and another person for uses related to the purposes
of the operation of the stadium and related parking facilities is exempt from taxation
regardless of the length of the lease or use agreement. This section, insofar as it provides
an exemption or special treatment, does not apply to any real property that is leased for
residential, business, or commercial development or other purposes different from those
necessary to the provision and operation of the stadium.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon approval by the St. Paul City
Council and compliance with Minnesota Statutes, section 645.021.
new text end

ARTICLE 3

SALES AND USE

Section 1.

Minnesota Statutes 2016, section 128C.24, is amended to read:


128C.24 LEAGUE FUNDS TRANSFER.

new text begin (a) new text endBeginning July 1, 2007, the Minnesota State High School League shall annually
determine the sales tax savings attributable to section 297A.70, subdivision deleted text begin11deleted text endnew text begin 11anew text end, and
annually transfer that amount to a nonprofit charitable foundation created for the purpose
of promoting high school extracurricular activities. The funds must be used by the foundation
to make grants to fund, assist, recognize, or promote high school students' participation in
extracurricular activities. The first priority for funding will be grants for scholarships to
individuals to offset athletic fees. The foundation must equitably award grants based on
considerations of gender balance, school size, and geographic location, to the extent feasible.

new text begin (b) By February 1 of each year, the Minnesota State High School League must report
to the chairs and ranking minority members of the legislative committees and divisions with
jurisdiction over E-12 education on activities funded by the transfer under this section. The
report must include the following information for the previous fiscal year beginning July
1:
new text end

new text begin (1) the number of high schools receiving grants;
new text end

new text begin (2) the amount of grants made to high schools;
new text end

new text begin (3) the number of students benefiting from financial assistance to offset athletic fees;
new text end

new text begin (4) the regional breakdown of grants by school; and
new text end

new text begin (5) any other information helpful in assessing the success of the program.
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, 2017, and before July 1, 2027.
new text end

Sec. 2.

Minnesota Statutes 2016, section 297A.61, subdivision 3, is amended to read:


Subd. 3.

Sale and purchase.

(a) "Sale" and "purchase" include, but are not limited to,
each of the transactions listed in this subdivision. In applying the provisions of this chapter,
the terms "tangible personal property" and "retail sale" include the taxable services listed
in paragraph (g), clause (6), items (i) to (vi) and (viii), and the provision of these taxable
services, unless specifically provided otherwise. Services performed by an employee for
an employer are not taxable. Services performed by a partnership or association for another
partnership or association are not taxable if one of the entities owns or controls more than
80 percent of the voting power of the equity interest in the other entity. Services performed
between members of an affiliated group of corporations are not taxable. For purposes of
the preceding sentence, "affiliated group of corporations" means those entities that would
be classified as members of an affiliated group as defined under United States Code, title
26, section 1504, disregarding the exclusions in section 1504(b).

(b) Sale and purchase include:

(1) any transfer of title or possession, or both, of tangible personal property, whether
absolutely or conditionally, for a consideration in money or by exchange or barter; and

(2) the leasing of or the granting of a license to use or consume, for a consideration in
money or by exchange or barter, tangible personal property, other than a manufactured
home used for residential purposes for a continuous period of 30 days or more.

(c) Sale and purchase include the production, fabrication, printing, or processing of
tangible personal property for a consideration for consumers who furnish either directly or
indirectly the materials used in the production, fabrication, printing, or processing.

(d) Sale and purchase include the preparing for a consideration of food. Notwithstanding
section 297A.67, subdivision 2, taxable food includes, but is not limited to, the following:

(1) prepared food sold by the retailer;

(2) soft drinks;

(3) candy;new text begin and
new text end

(4) dietary supplementsdeleted text begin; anddeleted text endnew text begin.
new text end

deleted text begin (5) all food sold through vending machines.
deleted text end

(e) A sale and a purchase includes the furnishing for a consideration of electricity, gas,
water, or steam for use or consumption within this state.

(f) A sale and a purchase includes the transfer for a consideration of prewritten computer
software whether delivered electronically, by load and leave, or otherwise.

(g) A sale and a purchase includes the furnishing for a consideration of the following
services:

(1) the privilege of admission to places of amusement, recreational areas, or athletic
events, and the making available of amusement devices, tanning facilities, reducing salons,
steam baths, health clubs, and spas or athletic facilities;

(2) lodging and related services by a hotel, rooming house, resort, campground, motel,
or trailer camp, including furnishing the guest of the facility with access to telecommunication
services, and the granting of any similar license to use real property in a specific facility,
other than the renting or leasing of it for a continuous period of 30 days or more under an
enforceable written agreement that may not be terminated without prior notice and including
accommodations intermediary services provided in connection with other services provided
under this clause;

(3) nonresidential parking services, whether on a contractual, hourly, or other periodic
basis, except for parking at a meter;

(4) the granting of membership in a club, association, or other organization if:

(i) the club, association, or other organization makes available for the use of its members
sports and athletic facilities, without regard to whether a separate charge is assessed for use
of the facilities; and

(ii) use of the sports and athletic facility is not made available to the general public on
the same basis as it is made available to members.

Granting of membership means both onetime initiation fees and periodic membership dues.
Sports and athletic facilities include golf courses; tennis, racquetball, handball, and squash
courts; basketball and volleyball facilities; running tracks; exercise equipment; swimming
pools; and other similar athletic or sports facilities;

(5) delivery of aggregate materials by a third party, excluding delivery of aggregate
material used in road construction; and delivery of concrete block by a third party if the
delivery would be subject to the sales tax if provided by the seller of the concrete block.
For purposes of this clause, "road construction" means construction of:

(i) public roads;

(ii) cartways; and

(iii) private roads in townships located outside of the seven-county metropolitan area
up to the point of the emergency response location sign; and

(6) services as provided in this clause:

(i) laundry and dry cleaning services including cleaning, pressing, repairing, altering,
and storing clothes, linen services and supply, cleaning and blocking hats, and carpet,
drapery, upholstery, and industrial cleaning. Laundry and dry cleaning services do not
include services provided by coin operated facilities operated by the customer;

(ii) motor vehicle washing, waxing, and cleaning services, including services provided
by coin operated facilities operated by the customer, and rustproofing, undercoating, and
towing of motor vehicles;

(iii) building and residential cleaning, maintenance, and disinfecting services and pest
control and exterminating services;

(iv) detective, security, burglar, fire alarm, and armored car services; but not including
services performed within the jurisdiction they serve by off-duty licensed peace officers as
defined in section 626.84, subdivision 1, or services provided by a nonprofit organization
or any organization at the direction of a county for monitoring and electronic surveillance
of persons placed on in-home detention pursuant to court order or under the direction of the
Minnesota Department of Corrections;

(v) pet grooming services;

(vi) lawn care, fertilizing, mowing, spraying and sprigging services; garden planting
and maintenance; tree, bush, and shrub pruning, bracing, spraying, and surgery; indoor plant
care; tree, bush, shrub, and stump removal, except when performed as part of a land clearing
contract as defined in section 297A.68, subdivision 40; and tree trimming for public utility
lines. Services performed under a construction contract for the installation of shrubbery,
plants, sod, trees, bushes, and similar items are not taxable;

(vii) massages, except when provided by a licensed health care facility or professional
or upon written referral from a licensed health care facility or professional for treatment of
illness, injury, or disease; and

(viii) the furnishing of lodging, board, and care services for animals in kennels and other
similar arrangements, but excluding veterinary and horse boarding services.

(h) A sale and a purchase includes the furnishing for a consideration of tangible personal
property or taxable services by the United States or any of its agencies or instrumentalities,
or the state of Minnesota, its agencies, instrumentalities, or political subdivisions.

(i) A sale and a purchase includes the furnishing for a consideration of
telecommunications services, ancillary services associated with telecommunication services,
and pay television services. Telecommunication services include, but are not limited to, the
following services, as defined in section 297A.669: air-to-ground radiotelephone service,
mobile telecommunication service, postpaid calling service, prepaid calling service, prepaid
wireless calling service, and private communication services. The services in this paragraph
are taxed to the extent allowed under federal law.

(j) A sale and a purchase includes the furnishing for a consideration of installation if the
installation charges would be subject to the sales tax if the installation were provided by
the seller of the item being installed.

(k) A sale and a purchase includes the rental of a vehicle by a motor vehicle dealer to a
customer when (1) the vehicle is rented by the customer for a consideration, or (2) the motor
vehicle dealer is reimbursed pursuant to a service contract as defined in section 59B.02,
subdivision
11.

(l) A sale and a purchase includes furnishing for a consideration of specified digital
products or other digital products or granting the right for a consideration to use specified
digital products or other digital products on a temporary or permanent basis and regardless
of whether the purchaser is required to make continued payments for such right. Wherever
the term "tangible personal property" is used in this chapter, other than in subdivisions 10
and 38, the provisions also apply to specified digital products, or other digital products,
unless specifically provided otherwise or the context indicates otherwise.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2017.
new text end

Sec. 3.

Minnesota Statutes 2016, section 297A.61, subdivision 4, is amended to read:


Subd. 4.

Retail sale.

(a) A "retail sale" means:

(1) any sale, lease, or rental of tangible personal property for any purpose, other than
resale, sublease, or subrent of items by the purchaser in the normal course of business as
defined in subdivision 21; and

(2) any sale of a service enumerated in subdivision 3, for any purpose other than resale
by the purchaser in the normal course of business as defined in subdivision 21.

(b) A sale of property used by the owner only by leasing it to others or by holding it in
an effort to lease it, and put to no use by the owner other than resale after the lease or effort
to lease, is a sale of property for resale.

(c) A sale of master computer software that is purchased and used to make copies for
sale or lease is a sale of property for resale.

(d) A sale of building materials, supplies, and equipment to owners, contractors,
subcontractors, or builders for the erection of buildings or the alteration, repair, or
improvement of real property is a retail sale in whatever quantity sold, whether the sale is
for purposes of resale in the form of real property or otherwise.

(e) A sale of carpeting, linoleum, or similar floor covering to a person who provides for
installation of the floor covering is a retail sale and not a sale for resale since a sale of floor
covering which includes installation is a contract for the improvement of real property.

(f) A sale of shrubbery, plants, sod, trees, and similar items to a person who provides
for installation of the items is a retail sale and not a sale for resale since a sale of shrubbery,
plants, sod, trees, and similar items that includes installation is a contract for the improvement
of real property.

(g) A sale of tangible personal property that is awarded as prizes is a retail sale and is
not considered a sale of property for resale.

(h) A sale of tangible personal property utilized or employed in the furnishing or
providing of services under subdivision 3, paragraph (g), clause (1), including, but not
limited to, property given as promotional items, is a retail sale and is not considered a sale
of property for resale.

(i) A sale of tangible personal property used in conducting lawful gambling under chapter
349 or the State Lottery under chapter 349A, including, but not limited to, property given
as promotional items, is a retail sale and is not considered a sale of property for resale.

(j) a sale of machines, equipment, or devices that are used to furnish, provide, or dispense
goods or services, including, but not limited to, coin-operated devices, is a retail sale and
is not considered a sale of property for resale.

(k) In the case of a lease, a retail sale occurs (1) when an obligation to make a lease
payment becomes due under the terms of the agreement or the trade practices of the lessor
or (2) in the case of a lease of a motor vehicle, as defined in section 297B.01, subdivision
11
, but excluding vehicles with a manufacturer's gross vehicle weight rating greater than
10,000 pounds and rentals of vehicles for not more than 28 days, at the time the lease is
executed.

(l) In the case of a conditional sales contract, a retail sale occurs upon the transfer of
title or possession of the tangible personal property.

(m) A sale of a bundled transaction in which one or more of the products included in
the bundle is a taxable product is a retail sale, except that if one of the products is a
telecommunication service, ancillary service, Internet access, or audio or video programming
service, and the seller has maintained books and records identifying through reasonable and
verifiable standards the portions of the price that are attributable to the distinct and separately
identifiable products, then the products are not considered part of a bundled transaction.
For purposes of this paragraph:

(1) the books and records maintained by the seller must be maintained in the regular
course of business, and do not include books and records created and maintained by the
seller primarily for tax purposes;

(2) books and records maintained in the regular course of business include, but are not
limited to, financial statements, general ledgers, invoicing and billing systems and reports,
and reports for regulatory tariffs and other regulatory matters; and

(3) books and records are maintained primarily for tax purposes when the books and
records identify taxable and nontaxable portions of the price, but the seller maintains other
books and records that identify different prices attributable to the distinct products included
in the same bundled transaction.

(n) A sale of motor vehicle repair paint and materials by a motor vehicle repair or body
shop business is a retail sale and the sales tax is imposed on the gross receipts from the retail
sale of the paint and materials. The motor vehicle repair or body shop that purchases motor
vehicle repair paint and motor vehicle repair materials for resale must either:

(1) separately state each item of paint and each item of materials, and the sales price of
each, on the invoice to the purchaser; or

(2) in order to calculate the sales price of the paint and materials, use a method which
estimates the amount and monetary value of the paint and materials used in the repair of
the motor vehicle by multiplying the number of labor hours by a rate of consideration for
the paint and materials used in the repair of the motor vehicle following industry standard
practices that fairly calculate the gross receipts from the retail sale of the motor vehicle
repair paint and motor vehicle repair materials. An industry standard practice fairly calculates
the gross receipts if the sales price of the paint and materials used or consumed in the repair
of a motor vehicle equals or exceeds the purchase price paid by the motor vehicle repair or
body shop business. Under this clause, the invoice must either separately state the "paint
and materials" as a single taxable item, or separately state "paint" as a taxable item and
"materials" as a taxable item. This clause does not apply to wholesale transactions at an
auto auction facility.

(o) A sale of specified digital products or other digital products to an end user with or
without rights of permanent use and regardless of whether rights of use are conditioned
upon payment by the purchaser is a retail sale. When a digital code has been purchased that
relates to specified digital products or other digital products, the subsequent receipt of or
access to the related specified digital products or other digital products is not a retail sale.new text begin
For purposes of this paragraph, "end user" does not include a person, including the owner
or operator of a jukebox or similar device that charges customers for access to specified
digital products or other digital products, who receives by contract a product transferred
electronically for further commercial broadcast, rebroadcast, transmission, retransmission,
licensing, relicensing, distribution, redistribution or exhibition of the product, in whole or
in part, to another person or persons.
new text end

(p) A payment made to a cooperative electric association or public utility as a contribution
in aid of construction is a contract for improvement to real property and is not a retail sale.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2017.
new text end

Sec. 4.

Minnesota Statutes 2016, section 297A.61, subdivision 34, is amended to read:


Subd. 34.

new text beginTaxable new text endfood sold through vending machines.

"new text beginTaxable new text endfood sold through
vending machines" means deleted text beginfooddeleted text endnew text begin prepared food, soft drinks, or candynew text end dispensed from a
machine or other device that accepts payment including honor payments.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2017.
new text end

Sec. 5.

Minnesota Statutes 2016, section 297A.66, subdivision 1, is amended to read:


Subdivision 1.

Definitions.

(a) To the extent allowed by the United States Constitution
and the laws of the United States, "retailer maintaining a place of business in this state," or
a similar term, means a retailer:

(1) having or maintaining within this state, directly or by a subsidiary or an affiliate, an
office, place of distribution, sales or sample room or place, new text beginstorage, new text endwarehouse, or other
place of businessnew text begin, including the employment of a resident of this state who works from a
home office in this state
new text end; or

(2) having a representative, including, but not limited to, an affiliate, agent, salesperson,
canvasser, deleted text beginordeleted text endnew text begin marketplace provider,new text end solicitornew text begin, or other third partynew text end operating in this state
under the authority of the retailer or its subsidiary, for any purpose, including the repairing,
selling, delivering, installing, new text beginfacilitating sales, processing sales, new text endor soliciting of orders for
the retailer's goods or services, or the leasing of tangible personal property located in this
state, whether the place of business or agent, representative, affiliate, salesperson, canvasser,
or solicitor is located in the state permanently or temporarily, or whether or not the retailer,
subsidiary, or affiliate is authorized to do business in this statenew text begin. A retailer is represented by
a marketplace provider in this state if the retailer makes sales in this state facilitated by a
marketplace provider that maintains a place of business in this state
new text end.

(b) "Destination of a sale" means the location to which the retailer makes delivery of
the property sold, or causes the property to be delivered, to the purchaser of the property,
or to the agent or designee of the purchaser. The delivery may be made by any means,
including the United States Postal Service or a for-hire carrier.

new text begin (c) "Marketplace provider" means any person who facilitates a retail sale by a retailer
by:
new text end

new text begin (1) listing or advertising for sale by the retailer in any forum tangible personal property,
services, or digital goods that are subject to tax under this chapter; and
new text end

new text begin (2) either directly or indirectly through agreements or arrangements with third parties
collecting payment from the customer and transmitting that payment to the retailer regardless
of whether the marketplace provider receives compensation or other consideration in
exchange for its services.
new text end

new text begin (d) "Total taxable retail sales" means the gross receipts from the sale of all tangible
goods, services, and digital goods subject to sales and use tax under this chapter.
new text end

Sec. 6.

Minnesota Statutes 2016, section 297A.66, subdivision 2, is amended to read:


Subd. 2.

Retailer maintaining place of business in this state.

new text begin(a) Except as provided
in paragraph (b),
new text enda retailer maintaining a place of business in this state who makes retail
sales in Minnesota or to a destination in Minnesota shall collect sales and use taxes and
remit them to the commissioner under section 297A.77.

new text begin (b) A retailer with total taxable retail sales to customers in this state of less than $10,000
in the 12-month period ending on the last day of the most recently completed calendar
quarter is not required to collect and remit sales tax if it is determined to be a retailer
maintaining a place of business in the state solely because it made sales through one or more
marketplace providers. The provisions of this paragraph do not apply to a retailer that is or
was registered to collect sales and use tax in this state.
new text end

Sec. 7.

Minnesota Statutes 2016, section 297A.66, subdivision 4, is amended to read:


Subd. 4.

Affiliated entities.

(a) An entity is an "affiliate" of the retailer for purposes of
subdivision 1, paragraph (a), ifnew text begin the entitynew text end:

(1) deleted text beginthe entitydeleted text end uses its facilities or employees in this state to advertise, promote, or facilitate
the establishment or maintenance of a market for sales of items by the retailer to purchasers
in this state or for the provision of services to the retailer's purchasers in this state, such as
accepting returns of purchases for the retailer, providing assistance in resolving customer
complaints of the retailer, or providing other services; deleted text beginand
deleted text end

(2) deleted text beginthe retailer and the entity are related partiesdeleted text endnew text begin has the same or a similar business name
to the retailer and sells, from a location or locations in this state, tangible personal property,
digital goods, or services, taxable under this chapter, that are similar to that sold by the
retailer;
new text end

new text begin (3) maintains an office, distribution facility, salesroom, warehouse, storage place, or
other similar place of business in this state to facilitate the delivery of tangible personal
property, digital goods, or services sold by the retailer to its customers in this state;
new text end

new text begin (4) maintains a place of business in this state and uses trademarks, service marks, or
trade names in this state that are the same or substantially similar to those used by the retailer,
and that use is done with the express or implied consent of the holder of the marks or names;
new text end

new text begin (5) delivers, installs, or assembles tangible personal property in this state, or performs
maintenance or repair services on tangible personal property in this state, for tangible
personal property sold by the retailer;
new text end

new text begin (6) facilitates the delivery of tangible personal property to customers of the retailer by
allowing the customers to pick up tangible personal property sold by the retailer at a place
of business the entity maintains in this state; or
new text end

new text begin (7) shares management, business systems, business practices, or employees with the
retailer, or engages in intercompany transactions with the retailer related to the activities
that establish or maintain the market in this state of the retailer
new text end.

(b) Two entities are related parties under this section if one of the entities meets at least
one of the following tests with respect to the other entity:

(1) one or both entities is a corporation, and one entity and any party related to that entity
in a manner that would require an attribution of stock from the corporation to the party or
from the party to the corporation under the attribution rules of section 318 of the Internal
Revenue Code owns directly, indirectly, beneficially, or constructively at least 50 percent
of the value of the corporation's outstanding stock;

(2) one or both entities is a partnership, estate, or trust and any partner or beneficiary,
and the partnership, estate, or trust and its partners or beneficiaries own directly, indirectly,
beneficially, or constructively, in the aggregate, at least 50 percent of the profits, capital,
stock, or value of the other entity or both entities; deleted text beginor
deleted text end

(3) an individual stockholder and the members of the stockholder's family (as defined
in section 318 of the Internal Revenue Code) owns directly, indirectly, beneficially, or
constructively, in the aggregate, at least 50 percent of the value of both entities' outstanding
stocknew text begin;
new text end

new text begin (4) the entities are related within the meaning of subsections (b) and (c) of section 267
or 707(b)(1) of the Internal Revenue Code; or
new text end

new text begin (5) the entities have one or more ownership relationships and the relationships were
designed with a principal purpose of avoiding the application of this section
new text end.

(c) An entity is an affiliate under the provisions of this subdivision if the requirements
of paragraphs (a) and (b) are met during any part of the 12-month period ending on the first
day of the month before the month in which the sale was made.

Sec. 8.

Minnesota Statutes 2016, section 297A.66, is amended by adding a subdivision to
read:


new text begin Subd. 4b. new text end

new text begin Collection and remittance requirements for marketplace providers and
marketplace retailers.
new text end

new text begin (a) A marketplace provider shall collect sales and use taxes and
remit them to the commissioner under section 297A.77 for all facilitated sales for a retailer,
and is subject to audit on the retail sales it facilitates unless either:
new text end

new text begin (1) the retailer provides a copy of the retailer's registration to collect sales and use tax
in this state to the marketplace provider before the marketplace provider facilitates a sale;
or
new text end

new text begin (2) upon inquiry by the marketplace provider or its agent, the commissioner discloses
that the retailer is registered to collect sales and use taxes in this state.
new text end

new text begin (b) Nothing in this subdivision shall be construed to interfere with the ability of a
marketplace provider and a retailer to enter into an agreement regarding fulfillment of the
requirements of this chapter.
new text end

new text begin (c) A marketplace provider is not liable under this subdivision for failure to file and
collect and remit sales and use taxes if the marketplace provider demonstrates that the error
was due to incorrect or insufficient information given to the marketplace provider by the
retailer. This paragraph does not apply if the marketplace provider and the marketplace
retailer are related as defined in subdivision 4, paragraph (b).
new text end

Sec. 9.

Minnesota Statutes 2016, section 297A.67, subdivision 2, is amended to read:


Subd. 2.

Food and food ingredients.

Except as otherwise provided in this subdivision,
food and food ingredients are exempt. For purposes of this subdivision, "food" and "food
ingredients" mean substances, whether in liquid, concentrated, solid, frozen, dried, or
dehydrated form, that are sold for ingestion or chewing by humans and are consumed for
their taste or nutritional value. Food and food ingredients exempt under this subdivision do
not include candy, soft drinks, deleted text beginfood sold through vending machines,deleted text end dietary supplements,
and prepared foods. Food and food ingredients do not include alcoholic beverages and
tobacco. For purposes of this subdivision, "alcoholic beverages" means beverages that are
suitable for human consumption and contain one-half of one percent or more of alcohol by
volume. For purposes of this subdivision, "tobacco" means cigarettes, cigars, chewing or
pipe tobacco, or any other item that contains tobacco. For purposes of this subdivision,
"dietary supplements" means any product, other than tobacco, intended to supplement the
diet that:

(1) contains one or more of the following dietary ingredients:

(i) a vitamin;

(ii) a mineral;

(iii) an herb or other botanical;

(iv) an amino acid;

(v) a dietary substance for use by humans to supplement the diet by increasing the total
dietary intake; and

(vi) a concentrate, metabolite, constituent, extract, or combination of any ingredient
described in items (i) to (v);

(2) is intended for ingestion in tablet, capsule, powder, softgel, gelcap, or liquid form,
or if not intended for ingestion in such form, is not represented as conventional food and is
not represented for use as a sole item of a meal or of the diet; and

(3) is required to be labeled as a dietary supplement, identifiable by the supplement facts
box found on the label and as required pursuant to Code of Federal Regulations, title 21,
section 101.36.

Sec. 10.

Minnesota Statutes 2016, section 297A.67, subdivision 4, is amended to read:


Subd. 4.

Exempt meals at residential facilities.

Prepared food, candy, and soft drinks
served to patients, inmates, or persons residing at hospitals, sanitariums, nursing homes,
senior citizen homes, and correctional, detention, and detoxification facilities are exempt.
new text begin Taxable new text endfood sold through vending machines is not exempt.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2017.
new text end

Sec. 11.

Minnesota Statutes 2016, section 297A.67, subdivision 5, is amended to read:


Subd. 5.

Exempt meals at schools.

Prepared food, candy, and soft drinks served at
public and private elementary, middle, or secondary schools as defined in section 120A.05
are exempt. Prepared food, candy, and soft drinks served to students at a college, university,
or private career school under a board contract are exempt. new text beginTaxable new text endfood sold through
vending machines is not exempt.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2017.
new text end

Sec. 12.

Minnesota Statutes 2016, section 297A.67, subdivision 6, is amended to read:


Subd. 6.

Other exempt meals.

(a) Prepared food, candy, and soft drinks purchased for
and served exclusively to individuals who are 60 years of age or over and their spouses or
to disabled persons and their spouses by governmental agencies, nonprofit organizations,
or churches, or pursuant to any program funded in whole or in part through United States
Code, title 42, sections 3001 through 3045, wherever delivered, prepared, or served, are
exempt. new text beginTaxable new text endfood sold through vending machines is not exempt.

(b) Prepared food, candy, and soft drinks purchased for and served exclusively to children
who are less than 14 years of age or disabled children who are less than 16 years of age and
who are attending a child care or early childhood education program, are exempt if they
are:

(1) purchased by a nonprofit child care facility that is exempt under section 297A.70,
subdivision 4
, and that primarily serves families with income of 250 percent or less of
federal poverty guidelines; and

(2) prepared at the site of the child care facility.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2017.
new text end

Sec. 13.

Minnesota Statutes 2016, section 297A.67, is amended by adding a subdivision
to read:


new text begin Subd. 34. new text end

new text begin Precious metal bullion and bullion coin. new text end

new text begin (a) Precious metal bullion and
bullion coin is exempt. For purposes of this subdivision, "precious metal bullion" means
bars or rounds that consist of 99.9 percent or more by weight of either gold, silver platinum,
or palladium and are marked with weight, purity, and content. For purposes of this
subdivision, "bullion coin" means only the following coins:
new text end

new text begin (1) gold, silver, or platinum American eagle;
new text end

new text begin (2) gold American buffalo;
new text end

new text begin (3) silver Australian koala;
new text end

new text begin (4) silver Australian kookaburra;
new text end

new text begin (5) gold or silver Austrian philharmonic;
new text end

new text begin (6) gold or silver British britannia;
new text end

new text begin (7) gold British sovereign;
new text end

new text begin (8) gold, silver, platinum, or palladium Canadian maple leaf;
new text end

new text begin (9) palladium Isle of Man noble;
new text end

new text begin (10) gold or silver Chinese panda;
new text end

new text begin (11) gold or silver Mexican libertad or peso;
new text end

new text begin (12) gold South African krugerrand;
new text end

new text begin (13) gold French, Swiss, or Belgian 20 francs; and
new text end

new text begin (14) junk United States silver coins issued before 1965 that are at least 90 percent silver.
new text end

new text begin (b) The intent of this subdivision is to eliminate the difference in tax treatment between
the sale of precious metal bullion and the sale of stock, bullion ETFs, bonds, and other
investment instruments.
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, 2017.
new text end

Sec. 14.

Minnesota Statutes 2016, section 297A.70, is amended by adding a subdivision
to read:


new text begin Subd. 11a. new text end

new text begin Minnesota State High School League tickets and admissions. new text end

new text begin Tickets and
admissions to games, events, and activities sponsored by the Minnesota State High School
League under chapter 128C are exempt.
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, 2017, and before July 1, 2027.
new text end

Sec. 15.

Minnesota Statutes 2016, section 297A.70, subdivision 14, is amended to read:


Subd. 14.

Fund-raising events sponsored by nonprofit groups.

(a) Sales of tangible
personal property or services at, and admission charges for fund-raising events sponsored
by, a nonprofit organization are exempt if:

(1) all gross receipts are recorded as such, in accordance with generally accepted
accounting practices, on the books of the nonprofit organization; and

(2) the entire proceeds, less the necessary expenses for the event, will be used solely
and exclusively for charitable, religious, or educational purposes. Exempt sales include the
sale of prepared food, candy, and soft drinks at the fund-raising event.

(b) This exemption is limited in the following manner:

(1) it does not apply to admission charges for events involving bingo or other gambling
activities or to charges for use of amusement devices involving bingo or other gambling
activities;

(2) all gross receipts are taxable if the profits are not used solely and exclusively for
charitable, religious, or educational purposes;

(3) it does not apply unless the organization keeps a separate accounting record, including
receipts and disbursements from each fund-raising event that documents all deductions from
gross receipts with receipts and other records;

(4) it does not apply to any sale made by or in the name of a nonprofit corporation as
the active or passive agent of a person that is not a nonprofit corporation;

(5) all gross receipts are taxable if fund-raising events exceed 24 days per year;new text begin and
new text end

(6) deleted text beginit does not apply to fund-raising events conducted on premises leased for more than
five days but less than 30 days; and
deleted text end

deleted text begin (7)deleted text end it does not apply if the risk of the event is not borne by the nonprofit organization
and the benefit to the nonprofit organization is less than the total amount of the state and
local tax revenues forgone by this exemption.

(c) For purposes of this subdivision, a "nonprofit organization" means any unit of
government, corporation, society, association, foundation, or institution organized and
operated for charitable, religious, educational, civic, fraternal, and senior citizens' or veterans'
purposes, no part of the net earnings of which inures to the benefit of a private individual.

(d) For purposes of this subdivision, "fund-raising events" means activities of limited
duration, not regularly carried out in the normal course of business, that attract patrons for
community, social, and entertainment purposes, such as auctions, bake sales, ice cream
socials, block parties, carnivals, competitions, concerts, concession stands, craft sales,
bazaars, dinners, dances, door-to-door sales of merchandise, fairs, fashion shows, festivals,
galas, special event workshops, sporting activities such as marathons and tournaments, and
similar events. Fund-raising events do not include the operation of a regular place of business
in which services are provided or sales are made during regular hours such as bookstores,
thrift stores, gift shops, restaurants, ongoing Internet sales, regularly scheduled classes, or
other activities carried out in the normal course of business.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2017.
new text end

Sec. 16.

Minnesota Statutes 2016, section 297A.71, subdivision 44, is amended to read:


Subd. 44.

Building materials, capital projects.

new text begin(a) new text endMaterials and supplies used or
consumed in and equipment incorporated into the construction or improvement of a capital
project funded partially or wholly under section 297A.9905 are exempt, provided that the
project has a total construction cost of at least $40,000,000 within a 24-month period.

new text begin (b) Materials and supplies used or consumed in and equipment incorporated into the
construction, remodeling, expansion, or improvement of an ice arena or other buildings or
facilities owned and operated by the city of Plymouth are exempt. For purposes of this
subdivision, "facilities" include municipal streets and facilities associated with streets
including but not limited to lighting, curbs and gutters, and sidewalks. The total amount of
refund on all building materials, supplies, and equipment that the city may apply for under
this paragraph is $2,500,000.
new text end

new text begin (c)new text end The tax on purchases exempt under this provision 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 begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for sales and purchases
made after January 1, 2015.
new text end

Sec. 17.

Minnesota Statutes 2016, section 297A.71, is amended by adding a subdivision
to read:


new text begin Subd. 49. new text end

new text begin Properties destroyed by fire. new text end

new text begin Building materials and supplies used in, and
equipment incorporated into, the construction or replacement of real property that is located
in Madelia affected by the fire on February 3, 2016, are exempt. 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 December 31, 2015, and before July 1, 2018.
new text end

Sec. 18.

Minnesota Statutes 2016, section 297A.71, is amended by adding a subdivision
to read:


new text begin Subd. 50. new text end

new text begin Properties destroyed by fire. new text end

new text begin (a) Building materials and supplies used in,
and equipment incorporated into, the construction or replacement of real property that is
located in Melrose affected by the fire on September 8, 2016, are exempt.
new text end

new text begin (b) For sales and purchases made after September 30, 2016, and before July 1, 2017,
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 Paragraph (a) is effective retroactively for sales and purchases
made after September 30, 2016, and before January 1, 2019. Paragraph (b) is effective for
sales and purchases made after September 30, 2016, and before July 1, 2017.
new text end

Sec. 19.

Minnesota Statutes 2016, section 297A.71, is amended by adding a subdivision
to read:


new text begin Subd. 51. new text end

new text begin Building materials; Major League Soccer stadium. new text end

new text begin Materials and supplies
used or consumed in, and equipment incorporated into, the construction of a Major League
Soccer stadium and related infrastructure constructed in the city of St. Paul are exempt.
This subdivision expires one year after the date that the first Major League Soccer game is
played in the stadium.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after the
day following final enactment.
new text end

Sec. 20.

Minnesota Statutes 2016, 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 disabled veterans 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:

(i) an aerospace defense manufacturing facility exempt under section 297A.71,
subdivision 42
;

(ii) a biopharmaceutical manufacturing facility exempt under section 297A.71, subdivision
45
;

(iii) a research and development facility exempt under section 297A.71, subdivision 46;
and

(iv) an industrial measurement manufacturing and controls facility exempt under section
297A.71, subdivision 47;

(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;

(14) items purchased for use in providing critical access dental services exempt under
section 297A.70, subdivision 7, paragraph (c); deleted text beginand
deleted text end

(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
new text begin;
new text end

new text begin (16) building materials, equipment, and supplies for constructing or replacing real
property exempt under section 297A.71, subdivision 49; and
new text end

new text begin (17) building materials, equipment, and supplies for constructing or replacing real
property exempt under section 297A.71, subdivision 50
new text end.

new text begin EFFECTIVE DATE. new text end

new text begin (a) Clause (16) is effective retroactively for sales and purchases
made after December 31, 2015.
new text end

new text begin (b) Clause (17) is effective retroactively for sales and purchases made after September
30, 2016.
new text end

Sec. 21.

Minnesota Statutes 2016, 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; deleted text beginand
deleted text end

(8) for subdivision 1, clauses (9), (10), and (13), the applicant must be the governmental
entity that owns or contracts for the project or facilitynew text begin;
new text end

new text begin (9) for subdivision 1, clause (16), the applicant must be the owner or developer of the
building or project; and
new text end

new text begin (10) for subdivision 1, clause (17), the applicant must be the owner or developer of the
building or project.
new text end.

new text begin EFFECTIVE DATE. new text end

new text begin (a) Clause (9) is effective retroactively for sales and purchases
made after December 31, 2015.
new text end

new text begin (b) Clause (10) is effective retroactively for sales and purchases made after September
30, 2016.
new text end

Sec. 22.

Minnesota Statutes 2016, 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), deleted text beginordeleted text end (15), new text begin(16), and (17), new text endthe 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 the day following final enactment.
new text end

Sec. 23. new text beginEXEMPTION FROM JOB EXPANSION PROGRAM PROVISIONS.
new text end

new text begin (a) Notwithstanding the seven-year certification period under Minnesota Statutes, section
116J.8738, subdivision 3, the certification period for an eligible wholesale electronic
component distribution center investing a minimum of $200,000,000 and constructing a
facility at least 700,000 square feet in size is effective for the ten-year period beginning on
the first day of the calendar month immediately following the date that the commissioner
informs the business of the award of the benefit.
new text end

new text begin (b) Notwithstanding the sales tax exemption limitations under Minnesota Statutes, section
116J.8738, subdivision 4, the sales tax exemption for an eligible electronic wholesale
component distribution center investing a minimum of $200,000,000 and constructing a
facility at least 700,000 square feet in size may be authorized up to $5,000,000 annually
and up to $40,000,000 during the total period of the agreement.
new text end

Sec. 24. new text beginSEVERABILITY.
new text end

new text begin If any provision of sections 5 to 8 or the application thereof is held invalid, such invalidity
shall not affect the provisions or applications of the sections that can be given effect without
the invalid provisions or applications.
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. 25. new text beginEFFECTIVE DATE.
new text end

new text begin (a) The provisions of sections 5 to 8 are effective at the earlier of:
new text end

new text begin (1) a decision by the United States Supreme Court modifying its decision in Quill Corp.
v. North Dakota, 504 U.S. 298 (1992) so that a state may require retailers without a physical
presence in the state to collect and remit sales tax; or
new text end

new text begin (2) July 1, 2018.
new text end

new text begin (b) Notwithstanding paragraph (a) or the provisions of sections 5 to 8, if a federal law
is enacted authorizing a state to impose a requirement to collect and remit sales tax on
retailers without a physical presence in the state, the commissioner must enforce the
provisions of this section and sections 5 to 8 to the extent allowed under federal law.
new text end

new text begin (c) The commissioner of revenue shall notify the revisor of statutes when either of the
provisions in paragraph (a) or (b) apply.
new text end

ARTICLE 4

PROPERTY TAX: AIDS AND CREDITS

Section 1.

Minnesota Statutes 2016, section 123B.53, subdivision 4, is amended to read:


Subd. 4.

Debt service equalization revenue.

(a) The debt service equalization revenue
of a district equals the sum of the first tier debt service equalization revenue and the second
tier debt service equalization revenue.

(b) The first tier debt service equalization revenue of a district equals the greater of zero
or the eligible debt service revenue minus the amount raised by a levy of deleted text begin15.74 percentdeleted text end new text beginthe
first tier initial effort rate
new text endtimes the adjusted net tax capacity of the district minus the second
tier debt service equalization revenue of the district.

(c) The second tier debt service equalization revenue of a district equals the greater of
zero or the eligible debt service revenue, minus the amount raised by a levy of 26.24 percent
times the adjusted net tax capacity of the district.

new text begin (d) The first tier initial effort rate for taxes payable in 2018 is ten percent. The initial
effort rate for taxes payable in 2019 and later is 15.74 percent.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2018 and thereafter.
new text end

Sec. 2.

Minnesota Statutes 2016, section 123B.53, subdivision 5, is amended to read:


Subd. 5.

Equalized debt service levy.

(a) The equalized debt service levy of a district
equals the sum of the first tier equalized debt service levy and the second tier equalized debt
service levy.

(b) A district's first tier equalized debt service levy equals the district's first tier debt
service equalization revenue times the lesser of one or the ratio of:

(1) the quotient derived by dividing the adjusted net tax capacity of the district for the
year before the year the levy is certified by the adjusted pupil units in the district for the
school year ending in the year prior to the year the levy is certified; to

(2) deleted text begin$3,400 in fiscal year 2016,deleted text end $4,430 in fiscal year 2017, deleted text beginanddeleted text end the greater of $4,430 or
55.33 percent of the initial equalizing factor in fiscal year 2018 deleted text beginand laterdeleted text endnew text begin, 75 percent of the
initial equalizing factor in fiscal year 2019, and 55.33 percent of the initial equalizing factor
in fiscal year 2020 and later
new text end.

(c) A district's second tier equalized debt service levy equals the district's second tier
debt service equalization revenue times the lesser of one or the ratio of:

(1) the quotient derived by dividing the adjusted net tax capacity of the district for the
year before the year the levy is certified by the adjusted pupil units in the district for the
school year ending in the year prior to the year the levy is certified; to

(2) $8,000 in fiscal years 2016 and 2017, and the greater of $8,000 or 100 percent of
the initial equalizing factor in fiscal year 2018 and later.

(d) For the purposes of this subdivision, the initial equalizing factor equals the quotient
derived by dividing the total adjusted net tax capacity of all school districts in the state for
the year before the year the levy is certified by the total number of adjusted pupil units in
all school districts in the state in the year before the year the levy is certified.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2018 and thereafter.
new text end

Sec. 3.

Minnesota Statutes 2016, section 127A.45, subdivision 10, is amended to read:


Subd. 10.

Payments to school nonoperating funds.

Each fiscal year state general fund
payments for a district nonoperating fund must be made at the current year aid payment
percentage of the estimated entitlement during the fiscal year of the entitlement. This amount
shall be paid in deleted text begin12deleted text endnew text begin sixnew text end equal monthly installmentsnew text begin beginning in Julynew text end. The amount of the
actual entitlement, after adjustment for actual data, minus the payments made during the
fiscal year of the entitlement must be paid prior to October 31 of the following school year.
The commissioner may make advance payments of debt service equalization aid and
state-paid tax credits for a district's debt service fund earlier than would occur under the
preceding schedule if the district submits evidence showing a serious cash flow problem in
the fund. The commissioner may make earlier payments during the year and, if necessary,
increase the percent of the entitlement paid to reduce the cash flow problem.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with fiscal year 2019.
new text end

Sec. 4.

Minnesota Statutes 2016, section 127A.45, subdivision 13, is amended to read:


Subd. 13.

Aid payment percentage.

Except as provided in subdivisions new text begin10, new text end11, 12, 12a,
and 14, each fiscal year, all education aids and credits in this chapter and chapters 120A,
120B, 121A, 122A, 123A, 123B, 124D, 124E, 125A, 125B, 126C, 134, and section 273.1392,
shall be paid at the current year aid payment percentage of the estimated entitlement during
the fiscal year of the entitlement. For the purposes of this subdivision, a district's estimated
entitlement for special education aid under section 125A.76 for fiscal year 2014 and later
equals 97.4 percent of the district's entitlement for the current fiscal year. The final adjustment
payment, according to subdivision 9, must be the amount of the actual entitlement, after
adjustment for actual data, minus the payments made during the fiscal year of the entitlement.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with fiscal year 2019.
new text end

Sec. 5.

new text begin [273.1387] SCHOOL BUILDING BOND AGRICULTURAL CREDIT.
new text end

new text begin Subdivision 1. new text end

new text begin Eligibility. new text end

new text begin All class 2a, 2b, and 2c property under section 273.13,
subdivision 23, other than property consisting of the house, garage, and immediately
surrounding one acre of land of an agricultural homestead, is eligible to receive the credit
under this section.
new text end

new text begin Subd. 2. new text end

new text begin Credit amount. new text end

new text begin For each qualifying property, the school building bond
agricultural credit is equal to 40 percent of the property's eligible net tax capacity multiplied
by the school debt tax rate determined under section 275.08, subdivision 1b.
new text end

new text begin Subd. 3. new text end

new text begin Credit reimbursements. new text end

new text begin The county auditor shall determine the tax reductions
allowed under this section within the county for each taxes payable year and shall certify
that amount to the commissioner of revenue as a part of the abstracts of tax lists submitted
under section 275.29. Any prior year adjustments shall also be certified on the abstracts of
tax lists. The commissioner shall review the certifications for accuracy, and may make such
changes as are deemed necessary, or return the certification to the county auditor for
correction. The credit under this section must be used to reduce the school district net tax
capacity-based property tax as provided in section 273.1393.
new text end

new text begin Subd. 4. new text end

new text begin Payment. new text end

new text begin The commissioner of revenue shall certify the total of the tax
reductions granted under this section for each taxes payable year within each school district
to the commissioner of education who shall pay the reimbursement amounts to each school
district as provided in section 273.1392.
new text end

new text begin Subd. 5. new text end

new text begin Appropriation. new text end

new text begin An amount sufficient to make the payments required by this
section is annually appropriated from the general fund to the commissioner of education.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2018.
new text end

Sec. 6.

Minnesota Statutes 2016, section 273.1392, is amended to read:


273.1392 PAYMENT; SCHOOL DISTRICTS.

The amounts of bovine tuberculosis credit reimbursements under section 273.113;
conservation tax credits under section 273.119; disaster or emergency reimbursement under
sections 273.1231 to 273.1235; deleted text beginhomestead anddeleted text end agricultural credits under deleted text beginsectiondeleted text endnew text begin sectionsnew text end
273.1384new text begin and 273.1387new text end; aids and credits under section 273.1398; enterprise zone property
credit payments under section 469.171; and metropolitan agricultural preserve reduction
under section 473H.10 for school districts, shall be certified to the Department of Education
by the Department of Revenue. The amounts so certified shall be paid according to section
127A.45, subdivisions 9new text begin, 10,new text end and 13.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2018.
new text end

Sec. 7.

Minnesota Statutes 2016, section 273.1393, is amended to read:


273.1393 COMPUTATION OF NET PROPERTY TAXES.

Notwithstanding any other provisions to the contrary, "net" property taxes are determined
by subtracting the credits in the order listed from the gross tax:

(1) disaster credit as provided in sections 273.1231 to 273.1235;

(2) powerline credit as provided in section 273.42;

(3) agricultural preserves credit as provided in section 473H.10;

(4) enterprise zone credit as provided in section 469.171;

(5) disparity reduction credit;

(6) conservation tax credit as provided in section 273.119;

(7) new text beginthe school bond credit as provided in section 273.1387;
new text end

new text begin (8) new text endagricultural credit as provided in section 273.1384;

deleted text begin (8)deleted text endnew text begin (9)new text end taconite homestead credit as provided in section 273.135;

deleted text begin (9)deleted text endnew text begin (10)new text end supplemental homestead credit as provided in section 273.1391; and

deleted text begin (10)deleted text endnew text begin (11)new text end the bovine tuberculosis zone credit, as provided in section 273.113.

The combination of all property tax credits must not exceed the gross tax amount.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2018.
new text end

Sec. 8.

Minnesota Statutes 2016, section 275.065, subdivision 3, is amended to read:


Subd. 3.

Notice of proposed property taxes.

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

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

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

(d) The notice must state for each parcel:

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

(2) the items listed below, shown separately by county, city or town, and state general
tax, agricultural homestead credit under section 273.1384, new text beginschool building bond agricultural
credit under section 273.1387,
new text endvoter 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 taxes payable in 2018.
new text end

Sec. 9.

Minnesota Statutes 2016, section 275.07, subdivision 2, is amended to read:


Subd. 2.

School district deleted text beginin more than one countydeleted text endnew text begin levies; special requirementsnew text end.

new text begin(a) new text endIn
school districts lying in more than one county, the clerk shall certify the tax levied to the
auditor of the county in which the administrative offices of the school district are located.

new text begin (b) The district must identify the portion of the school district levy that is levied for debt
service at the time the levy is certified under this section. For the purposes of this paragraph,
"levied for debt service" means levies authorized under sections 123B.53, 123B.535, and
123B.55, as adjusted by sections 126C.46 and 126C.48, net of any debt excess levy reductions
under section 475.61, subdivision 4, excluding debt service amounts necessary for repayment
of other postemployment benefits under section 475.52, subdivision 6.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2018.
new text end

Sec. 10.

Minnesota Statutes 2016, section 275.08, subdivision 1b, is amended to read: