MN SF3364

Establishes a historic barn rehabilitation grant program administered by the Minnesota Historical Society director to award grants to barn owners for restoration and rehabilitation costs.

Limits grant eligibility to barns certified as historic structures under federal tax code section 47(c)(3)(A), located in Minnesota, and constructed before 1937.

Defines qualified rehabilitation costs as amounts added to the tax basis of a barn, including architectural, engineering, survey, legal, insurance, and construction-related fees.

Authorizes the director to award grants up to a specified percentage of qualified rehabilitation costs, with a limit of one grant per applicant.

Appropriates an unspecified amount from the general fund to the Minnesota Historical Society for grant payments and personnel and administrative expenses.