MN HF48

Suspends expiration of state-required licenses during a shutdown period, with licenses extended for 60 days after the shutdown ends.

Prohibits withholding of wages taxes on days falling within a shutdown period or for 10 days after the period ends.

Prohibits imposition of consumption taxes (under chapters 295, 296A, 297A, 297B, 297E, 297F, 297G, 297H) if the taxable activity or transaction occurs during a shutdown period or within 3 days after.

Defines "shutdown period" as beginning July 1 of odd-numbered years when legislation appropriating money for general operations of executive agencies, legislative offices/departments, or judicial branch agencies has not been enacted for the biennium.

Allows subtraction for wages paid during shutdown period on which no tax is deducted and withheld, effective upon final enactment.