MN HF4897

Appropriates $2.73 billion ($2.32 billion from federal fiscal recovery fund and $408.47 million from general fund) to repay outstanding federal unemployment insurance trust fund loans within ten days and replenish the state's unemployment insurance trust fund.

Freezes the base tax rate for employers at 0.1 percent and eliminates the additional assessment at zero percent for calendar years 2022 and 2023; establishes a zero percent special assessment rate for calendar year 2022.

Authorizes payments up to $1,500 to frontline workers employed at least 120 hours in specified sectors (healthcare, retail, manufacturing, schools, transportation, child care, and others) between March 15, 2020 and June 30, 2021 who could not telework; income limits apply ($85,000-$185,000 for most workers; $175,000-$350,000 for those with direct COVID-19 patient care responsibilities).

Appropriates $1 billion from general fund for frontline worker payments and $5.23 million for administrative costs; requires commissioners of revenue and labor and industry to establish application process within 45 days of enactment.

Excludes frontline worker payments from income calculations for tax purposes and means-tested assistance programs including child care assistance, housing support, food support, and medical assistance.