MN SF48

Revenue and Pollution Control Agency commissioners may exclude facility data affected by COVID-19 operational changes (from Emergency Executive Order 20-01 until 60 days after termination) when determining if facilities meet recyclable material and source-separated compostable material tax exemption thresholds.

Recyclable materials retain tax exemptions even if delivered to disposal or resource recovery facilities for COVID-19-related reasons, if authorized by the Pollution Control Agency commissioner, with relief ending when willing recipients are identified or 60 days after the emergency order terminates, whichever is earlier.

Environment and natural resources trust fund appropriations and grants scheduled to expire June 30, 2020, are extended to June 30, 2021, if recipients notify the Legislative-Citizen Commission on Minnesota Resources by June 30, 2020, and modify work plans as required.

Subdivision 1 takes effect the day following final enactment; Subdivision 2 applies retroactively to recyclable materials delivered after April 1, 2020.