MN SF2246

Eliminates obsolete provisions and simplifies references related to enterprise zone and economic development powers, consolidating multiple zone types into "border city enterprise zones" in specified cities (Breckenridge, Dilworth, East Grand Forks, Moorhead, Ortonville).

Removes tax incentives for international economic development zones and modifies income tax provisions by eliminating subtraction for international economic development zone income and exemptions for entities operating in those zones.

Restricts enterprise zone designation to border cities only, removes county-level authority, and limits zone area to 400 acres maximum while simplifying the governance structure to city councils only.

Repeals numerous obsolete statutes related to various economic development zone programs, housing authorities, and special tax provisions that are no longer in use or have been superseded.

Makes technical corrections to tax increment financing provisions, including clarifications on original tax capacity calculations, homestead property exclusions, and the Rural Preserve Property Tax Program eligibility.