MN HF5190

Modifies Tax Expenditure Review Commission duties to require initial review of state tax expenditures within three years, identifying purposes and evaluation metrics if not previously identified in enacting legislation.

Changes reporting deadlines from December 1 to February 15 for public hearings on tax expenditures and from December 15 to February 15 for commission reports to legislative committees.

Commission must establish a ten-year rotating review schedule to ensure each tax expenditure is reviewed at least once every ten years, reviewing a subset within each tax type annually.

Repeals Minnesota Statutes section 3.192, which previously required new or renewed tax expenditure bills to include purpose statements, effectiveness standards, and eight-year expiration dates.

Updates revenue department reports to identify tax expenditure purposes through either original enacting legislation or Tax Expenditure Review Commission determination.