MN SF3413

Establishes a 12-member Tax Expenditure Advisory Commission appointed by the governor, consisting of 6 legislators (including tax committee chairs) and 6 public members representing working families, nonprofits, and business development.

Requires the Commissioner of Revenue to provide annual reports before September 1 analyzing each tax expenditure scheduled to expire, including impacts on taxpayers, economic development, tax incidence, and comparisons to neighboring states.

Implements sunset review schedule for existing tax expenditures in specified statute chapters, with expiration dates ranging from December 31, 2012 through December 31, 2020, and every tenth year thereafter.

Requires new or renewed tax expenditures to include clear intent statements with measurable goals and expiration dates not exceeding 12 years, with expiration dates coordinated across tax areas.

Directs the commission to conduct public hearings, vote on recommendations for continuation or repeal of expiring tax expenditures before February 1 of each regular legislative session, and report findings to tax committee chairs.