1.1 	A bill for an act
1.2 	relating to taxation; providing a refundable construction exemption for building 
1.3 	materials for the city of Melrose; extending availability of fire remediation grants; 
1.4 	appropriating money;amending Minnesota Statutes 2020, section 297A.71, 
1.5 	subdivision 50.
1.6 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.7 	Section 1. Minnesota Statutes 2020, section 297A.71, subdivision 50, is amended to read:
1.8 		Subd. 50.Properties destroyed by fire. (a) Building materials and supplies used in, 
1.9 	and equipment incorporated into, the construction or replacement of real property that is 
1.10 	located in Melrose affected by the fire on September 8, 2016, are exempt.
1.11 	(b) For sales and purchases made for the periods of (1) after September 30, 2016, and 
1.12 	before July 1, 2017, and (2) after December 31 July 1, 2018 2021, and on or before July 1, 
1.13 	2019 2023, the tax must be imposed and collected as if the rate under section 297A.62, 
1.14 	subdivision 1, applied and then refunded in the manner provided in section 297A.75.

1.15 	EFFECTIVE DATE. This section is effective the day following final enactment.

1.16 	Sec. 2. APPROPRIATION OF LAPSED AMOUNTS; FIRE REMEDIATION 
1.17 	GRANTS.
 1.18 	(a) $643,729 in fiscal year 2022 is appropriated from the general fund to the commissioner 
1.19 	of revenue for grants to remediate the effects of fires in the city of Melrose on September 
1.20 	8, 2016. This appropriation represents the amounts that lapsed by the terms of the 
1.21 	appropriation in Laws 2017, First Special Session chapter 1, article 4, section 31.
2.1 	(b) A grant recipient must use the money appropriated under this section for remediation 
2.2 	costs, including disaster recovery, infrastructure, reimbursement for emergency personnel 
2.3 	costs, reimbursement for equipment costs, and reimbursements for property tax abatements, 
2.4 	incurred by public or private entities as a result of the fires. This is a onetime appropriation 
2.5 	and is available until June 30, 2023.

2.6 	EFFECTIVE DATE. This section is effective the day following final enactment.