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Minnesota Legislature

Office of the Revisor of Statutes

SF 922

as introduced - 91st Legislature (2019 - 2020) Posted on 02/07/2019 02:24pm

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

Current Version - as introduced

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A bill for an act
relating to taxation; individual income; establishing a credit for installing a well
water mitigation system; proposing coding for new law in Minnesota Statutes,
chapter 290.

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

Section 1.

new text begin [290.0687] CREDIT FOR INSTALLING A WELL WATER MITIGATION
SYSTEM.
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) "Assessment" means the results of an analysis for nitrate or arsenic conducted by a
laboratory certified under section 144.98.
new text end

new text begin (c) "Primary maximum contaminant level" means the level specified in Code of Federal
Regulations, title 40, parts 141.62 and 141.66.
new text end

new text begin (d) "Qualified mitigation system" means a system installed on the taxpayer's property
to reduce the arsenic or nitrate concentration of water delivered by a qualified well to below
the primary maximum contaminant level.
new text end

new text begin (e) "Qualified well" means a well on the taxpayer's residential property used for drinking
water that delivers water receiving an assessment for nitrate or arsenic above the primary
maximum contaminant level.
new text end

new text begin Subd. 2. new text end

new text begin Credit allowed. new text end

new text begin (a) A taxpayer who installs a qualified mitigation system is
allowed a credit against the tax imposed under this chapter. The credit equals the lesser of:
new text end

new text begin (1) the cost, including installation, of the qualified mitigation system; or
new text end

new text begin (2) $500.
new text end

new text begin (b) A taxpayer may claim the credit only after the commissioner of health provides the
taxpayer a certificate of approval.
new text end

new text begin (c) A taxpayer may claim the credit only one time for each qualified mitigation system
installed.
new text end

new text begin (d) 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 Subd. 3. new text end

new text begin Commissioner of health duties. new text end

new text begin (a) The commissioner of health shall:
new text end

new text begin (1) develop and publish a list of entities approved to provide assessments of qualified
wells;
new text end

new text begin (2) provide reasonable and necessary assistance and support to taxpayers seeking to
qualify for the credit;
new text end

new text begin (3) provide certificates of approval to taxpayers who are eligible to receive the credit;
and
new text end

new text begin (4) share information with the commissioner of revenue to the extent necessary to
administer provisions under this section.
new text end

new text begin (b) The commissioner of health must annually notify the commissioner of revenue of
certification of taxpayers eligible for the credit under this section. The notification must
include the amount of credit approved and stated on the credit certificate.
new text end

new text begin (c) The commissioner of health shall not issue more than one credit certificate per
taxpayer per property in a taxable year.
new text end

new text begin (d) The certification required under this subdivision is valid only for the taxable year in
which the certificate is issued.
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